---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-25-001112"
form_type: "8-K"
ticker: "CSTM"
cik: "0001563411"
company_name: "CONSTELLIUM SE"
filed_at: "2025-01-15T23:59:59+00:00"
generated_at: "2026-05-28T01:07:28.878997+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Constellium to transition to U.S. GAAP, USD reporting, and domestic SEC forms

## Summary
- Beginning with Q4/FY2024 results, Constellium will report in USD under U.S. GAAP instead of EUR/IFRS.
- Will file annual 10-K, quarterly 10-Q, and current 8-K; proxy on Schedule 14A for 2025 AGM.
- Restated historical figures for FY2022, FY2023, and first three quarters of 2024 will be provided in USD/U.S. GAAP.
- Key accounting changes include operating lease classification, factoring fees, goodwill vs. PP&E impairment, and pension amortization.
- CEO Jean-Marc Germain expects enhanced comparability, strategic flexibility, and index eligibility to unlock shareholder value.

## SEC filing metadata
- accession: 0001140361-25-001112
- form_type: 8-K
- ticker: CSTM
- cik: 0001563411
- company_name: CONSTELLIUM SE
- filed_at: 2025-01-15T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1563411/000114036125001112/0001140361-25-001112-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1563411/000114036125001112/ef20041507_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-25-001112
- JSON: https://secwatch.observer/filing/0001140361-25-001112.json
- Plain text: https://secwatch.observer/filing/0001140361-25-001112.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.