CBT 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-05-06

• The Company has two reportable segments: Reinforcement Materials and Performance Chemicals. The Performance Chemicals reporting segment aggregates the specialty carbons, specialty compounds, fumed metal oxides, battery materials, inkjet colorants and aerogel product lines.

• Our measure of business segment earnings is Segment earnings before interest and taxes (“Segment EBIT”) and is the measure utilized by the Chief Operating Decision Maker (“CODM”) to allocate resources and to assess operating results and financial performance. The CODM reviews the change in the actua…

• The Company is also organized for operational purposes into three geographic regions: the Americas; Europe, Middle East and Africa (“EMEA”); and Asia Pacific. The discussion of our results of operations for the periods presented reflects these structures.

• During the second quarter of fiscal 2026, Income (loss) before income taxes and equity in earnings of affiliated companies decreased as compared to the second quarter of fiscal 2025. The decrease was primarily due to lower segment EBIT in our Reinforcement Materials segment, partially offset by high…

• Second quarter of Fiscal 2026 versus Second quarter of Fiscal 2025—Consolidated

相对上期删除的文字 · 来源:10-Q · 2026-02-04

• The Company has two reportable segments: Reinforcement Materials and Performance Chemicals. Cabot is also organized for operational purposes into three geographic regions: the Americas; Europe, Middle East and Africa (“EMEA”); and Asia Pacific. The discussion of our results of operations for the per…

• Our analysis of our financial condition and operating results should be read with our consolidated financial statements and accompanying notes.

• When discussing our results of operations, we use several terms as described below.

• Our discussion under the heading “(Provision) Benefit for Income Taxes and Reconciliation of Effective Tax Rate to Operating Tax Rate” includes a discussion and reconciliation of our “effective tax rate” and our “operating tax rate” for the periods presented, as well as management’s projection of ou…

• Our discussion under the heading “First Quarter of Fiscal 2026 versus First Quarter of Fiscal 2025—By Business Segment” includes a discussion of Total segment EBIT, which is a non-GAAP financial measure defined as Income (loss) from operations before income taxes and equity in earnings from affiliat…

相对上期新增的文字 · 来源:10-Q · 2026-05-06

• Costs Associated with Exit Activities at Campana, Argentina and Botlek, The Netherlands

• On May 1, 2026, the board of directors of Cabot Corporation committed to a plan to better align its carbon black production to current demand conditions. Under this restructuring plan, the Company: (i) expects to cease all operations at its plant in Campana, Argentina by the end of calendar year 202…

• The Company expects this restructuring will result in pre-tax charges to earnings of approximately $79 million, with approximately $63 million of this amount expected to be recorded during fiscal year 2026 and $16 million during fiscal 2027. These charges are principally comprised of: (i) severance …

• Future cash outlays related to these actions are expected to be $24 million, approximately $10 million of which is expected to be paid during fiscal 2026 and the balance during fiscal 2027.