Commercial Metals Adds Foley Products in Acquisition

Commercial Metals Company prepared unaudited pro forma condensed combined financial information to reflect its acquisition of all issued and outstanding equity securities of the entities that own Foley Products Company, LLC, referred to as the Foley Acquisition. The filing also reflects the issuance of related senior notes, with both items collectively described as the Transactions.

The pro forma combined balance sheet combines Commercial Metals’ August 31, 2025 balance sheet with Foley’s September 30, 2025 balance sheet, as if the Transactions occurred on August 31, 2025. The pro forma combined statement of earnings combines Commercial Metals’ fiscal year ended August 31, 2025 with Foley’s twelve months ended September 30, 2025, as if the Transactions occurred on September 1, 2024. The pro forma information is presented for informational purposes only and does not reflect operating synergies or cost savings.