罗盘矿物 2023年度报告

FORM 10-K (MARK ONE)☐ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended September 30, 2024 OR☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission File Number 001-31921 Compass Minerals International, Inc. (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorporation ororganization)(I.R.S. Employer Identification No.) 9900 West 109th Street,Suite 10066210Overland Park,Kansas(Zip Code)(Address of principal executive offices)Registrant’s telephone number, including area code:(913) 344-9200 Securities registered pursuant to Section 12(b) of the Act: Title of each classTrading SymbolName of each exchange on which registeredCommon stock, $0.01 par valueCMPThe New York Stock Exchange Securities registered pursuant to Section 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of theSecurities Act.Yes☐Noþ Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) ofthe Act.Yes☐Noþ 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 suchreports), and (2) has been subject to such filing requirements for the past 90 days. YesþNo☐ 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). YesþNo☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting 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. Large accelerated filer☐Accelerated filerþNon-accelerated filer☐Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition periodfor complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of theeffectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b))by the registered public accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements. Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to§240.10D-1(b). Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the ExchangeAct).Yes ☐Noþ As of March 31, 2024, the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was$538,071,743, based on the closing sale price of $15.74 per share, as reported on the New York Stock Exchange. DOCUMENTS INCORPORATED BY REFERENCE Parts into which Incorporated Item 1.Business4Item 1A.Risk Factors13Item 1B.Unresolved Staff Comments26Item 1C.Cybersecurity26Item 2.Properties28Item 3.Legal Proceedings59Item 4.Mine Safety Disclosures59 PART II Issuer Purchases of Equity SecuritiesItem 6.Reserved62Item 7.Management’s Discussion and Analysis of Financial Condition and Results ofOperations63Item 7A.Quantitative and Qualitative Disclosures About Market Risk77Item 8.Financial Statements and Supplementary Data79Item 9.Changes in and Disagreements with Accountants on Accounting and FinancialDisclosure127Item 9A.Controls and Procedures127Item 9B.Other Information128Item 9C.Disclosure Regarding Foreign Jurisdictions That Prevent Inspections129 PART III Item 10.Directors, Executive Officers and Corporate Governance130Item 11.Executive Compensation130Item 12.Security Ownership of Certain Beneficial Owners and Management and RelatedStockholder Matters130Item 13.Certain Relationships and Related Transactions, and Director Independence130Item 14.Principal Accounting Fees and Services130 PART IV Item 15.Exhibits, Financial Statement Schedules131Item 16.Form 10-K Summary1