罗盘矿物 2026年季度报告

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period thatthe registrant was required to submit such files).Yes☑No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company.See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Yes☐No☑ PART I. FINANCIAL INFORMATIONPageItem 1.Financial StatementsCondensed Consolidated Balance Sheets as of December 31, 2025 (unaudited) and September 30, 20252Condensed Consolidated Statements of Operations for the three months ended December 31, 2025 and December31, 2024 (unaudited)3Condensed Consolidated Statements of Comprehensive Income (Loss) for the three months ended December 31,2025 and December 31, 2024 (unaudited)4Condensed Consolidated Statements of Stockholders’ Equity for the three months ended December 31, 2025 andDecember 31, 2024 (unaudited)5Condensed Consolidated Statements of Cash Flows for the three months ended December 31, 2025 andDecember 31, 2024 (unaudited)6Notes to CondensedConsolidated Financial Statements (unaudited)7Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations20Item 3.Quantitative and Qualitative Disclosures about Market Risk30Item 4.Controls and Procedures30PART II. OTHER INFORMATIONItem 1.Legal Proceedings33Item 1A.Risk Factors33Item 2.Unregistered Sales of Equity Securities and Use of Proceeds33Item 3.Defaults Upon Senior Securities33Item 4.Mine Safety Disclosures33Item 5.Other Information33Item 6.Exhibits34SIGNATURES35 NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1.ACCOUNTING POLICIES AND BASIS OF PRESENTATION Compass Minerals International, Inc. (“CMI”), through its subsidiaries (collectively, the “Company”), is a leading global provider ofessential minerals focused on safely delivering where and when it matters to help solve nature’s challenges for customers andcommunities. The Company’s salt products help keep roadways safe during winter weather and are used in numerous other consumer,industrial, chemical and agricultural applications. Its plant nutrition business is the leading North American producer of sulfate ofpotash (“SOP”), which is used in the production of specialty fertilizers for high-value crops and turf and helps improve the quality andyield of crops, while supporting sustainable agriculture. The Company’s principal products are salt, consisting of sodium chloride and CMI is a holding company with no significant operations other than those of its wholly-owned subsidiaries.The consolidated financialstatements include the accounts of CMI and its wholly-owned domestic and foreign subsidiaries. All significant intercompany balances The accompanying condensed consolidated balance sheet as of September 30, 2025, which was derived from audited financialstatements, and the unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generallyaccepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for completeconsolidated financial statements. As a result, these condensed consolidated financial statements should be read in conjunction with Accounting Pronouncements Issued Not Yet Adopted Income Tax Disclosures.In December 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-09, IncomeTaxes (Topic 740): Improvements to Income Tax Disclosures, which updates income tax disclosures by requiring consistent categoriesand additional disaggregation of information in the rate reconciliation and income taxes paid by jurisdiction. The ASU is effective forfiscal years beginning after December 15, 2024, and is effective for the Company beginning in the annual report for the fiscal year Disaggregation of Income Statement Expenses.In November 2024, the FASB issued amended guidance related to disclosure ofdisaggregated expenses (“ASU 2024-03”). This amendment requires public business entities to provide detailed disclosures in thenotes to financial statements disaggregating specific expense categories, including employee compensation, depreciation, andintangible asset amortization, as well as certain other disclosures to provide enhanced transparency into the nature and func