The effects of the corrections described above to the Company's consolidated statements of operations are shown below. | | | | | | | | | | | | | | | | | | | Three months ended June 30, 2025 | | As Previously
Reported | | Restatement
Impacts | | As Restated | | Cost of Goods Sold | $ | 591.9 | | | $ | 2.6 | | | $ | 594.5 | | | Gross profit | 36.2 | | | (2.6) | | | 33.6 | | | Operating income | 20.7 | | | (2.6) | | | 18.1 | | | Loss before income taxes | (10.4) | | | (2.6) | | | (13.0) | | | | | | | | | Net loss | (9.1) | | | (2.6) | | | (11.7) | | | Net loss attributable to noncontrolling interests | (4.5) | | | (2.6) | | | (7.1) | | | Net loss attributable to Century stockholders | (4.6) | | | — | | | (4.6) | | | Less: Net income allocated to participating securities | — | | | — | | | — | | | Net loss allocated to common stockholders | $ | (4.6) | | | $ | — | | | $ | (4.6) | |
The effects of the corrections described above to the Company's consolidated balance statements are shown below. | | | | | | | | | | | | | | | | | | | June 30, 2025 | | As Previously Reported | | Restatement Impacts | | As Restated | | ASSETS | | | | | | | Non-trade receivables | $ | — | | | $ | 17.1 | | | $ | 17.1 | | | Total current assets | 790.3 | | | 17.1 | | | 807.4 | | | Property, plant and equipment - net | 975.6 | | | 175.2 | | | 1,150.8 | | | Other assets | 69.6 | | | 1.0 | | | 70.6 | | | TOTAL | $ | 1,949.0 | | | $ | 193.3 | | | $ | 2,142.3 | | | LIABILITIES AND SHAREHOLDERS’ EQUITY | | | | | | | LIABILITIES: | | | | | | | Accrued compensation and benefits | $ | 44.2 | | | $ | 1.0 | | | $ | 45.2 | | | Non-trade payables | 7.7 | | | (7.7) | | | — | | | Accrued and other current liabilities | 44.9 | | | 3.1 | | | 48.0 | | | Total current liabilities | 451.1 | | | (3.6) | | | 447.5 | | | Accrued benefits costs - less current portion | 127.8 | | | 14.5 | | | 142.3 | | | Asset retirement obligations - less current portion | 63.2 | | | 19.3 | | | 82.5 | | | Total noncurrent liabilities | 813.6 | | | 33.8 | | | 847.4 | | | | | | | | | SHAREHOLDERS’ EQUITY: | | | | | | | Noncontrolling interests | (40.1) | | | 163.1 | | | 123.0 | | | Total equity | 684.3 | | | 163.1 | | | 847.4 | | | TOTAL | $ | 1,949.0 | | | $ | 193.3 | | | $ | 2,142.3 | |
The effects of the corrections described above to the Company's consolidated statements of shareholders' equity are shown below. | | | | | | | | | | | | | Three months ended June 30, 2025 | | (As Previously Reported) | Noncontrolling interest | | Total equity | | Balance, March 31, 2025 | $ | (35.6) | | | $ | 690.7 | | | Net income (loss) | (4.5) | | | (9.1) | | | Other comprehensive income (loss) | — | | | 1.5 | | | Share-based compensation | — | | | 1.2 | | | Contributions from noncontrolling interest | — | | | — | | | Balance, June 30, 2025 | $ | (40.1) | | | $ | 684.3 | | | | | | | (Restatement Impacts) | | | | | Net income (loss) | $ | (2.6) | | | $ | (2.6) | | | Contributions from noncontrolling interest | 18.6 | | | 18.6 | | | | | | | (As Restated) | | | | | Balance, March 31, 2025 | 111.5 | | | 837.8 | | | Net income (loss) | (7.1) | | | (11.7) | | | Other comprehensive income (loss) | — | | | 1.5 | | | Share-based compensation | — | | | 1.2 | | | Contributions from noncontrolling interest | 18.6 | | | 18.6 | | | Balance, June 30, 2025 | $ | 123.0 | | | $ | 847.4 | |
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