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CMC

COMMERCIAL METALS COMPANY
CIK 0000022444 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
0.0
composite ยท 2 signals ยท CLEAN

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-05 ยท FY 2025-08-31 ยท CLEAN0.0

Tax arbitrage

ETR 21.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-08-31": 0.2128,
    "2024-08-31": 0.2363,
    "2023-08-31": 0.2337
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-08-31": -0.0028,
    "2024-08-31": -0.0263,
    "2023-08-31": -0.0237
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/22444/000002244425000138/0000022444-25-000138-index.htm",
    "form": "10-K",
    "filed": "2025-10-16"
  }
}
P-07 ยท FY 2021-08-31 ยท CLEAN0.0

Pension underfunding

[FY2021 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 101% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-10-12) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 33687000,
  "plan_assets": 34126000,
  "funded_ratio": 1.013,
  "deficit": 439000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/22444/000002244423000126/0000022444-23-000126-index.htm",
    "form": "10-K",
    "filed": "2023-10-12"
  }
}