Company: CENX
Filing Date: 2025-03-03
Form Type: 10-K
Source: 0000949157-25-000024
Chunk: 96

Company: CENTURY ALUMINUM CO
Filing Date: 2025-03-03
Form: 10-K
Item: Item 8
Chunk 96
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Item 8.  Financial Statements and Supplementary Data

INDEX TO FINANCIAL STATEMENTSPageReports of Independent Registered Public Accounting Firm (PCAOB ID No. 34)50Consolidated Statements of Operations for the Years Ended December 31, 2024, 2023 and 202254Consolidated Statements of Comprehensive Income (Loss) for the Years Ended December 31, 2024, 2023 and 202255Consolidated Balance Sheets at December 31, 2024 and 202356Consolidated Statements of Cash Flows for the Years Ended December 31, 2024, 2023 and 202257Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2024, 2023 and 202259Notes to the Consolidated Financial Statements60

49

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and the Board of Directors of Century Aluminum Company

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Century Aluminum Company and subsidiaries (the "Company") as of December 31, 2024 and 2023, the related consolidated statements of operations, comprehensive income (loss), shareholders' equity, and cash flows, for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated March 3, 2025 expressed an adverse opinion on the Company's internal control over financial reporting because of material weaknesses. 

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are