================================================================================ UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ---------- FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): June 22, 2004 COMMERCIAL METALS COMPANY (Exact name of registrant as specified in its charter) DELAWARE 1-4304 75-0725338 (State or other jurisdiction of (Commission File Number) (I.R.S. Employer incorporation) Identification No.) 6565 N. MACARTHUR BLVD. 75039 IRVING, TEXAS (Zip Code) (Address of principal executive offices) Registrant's telephone number, including area code: (214) 689-4300 NOT APPLICABLE (former name or former address, if changed since last report) ================================================================================ ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE. Attached hereto as Exhibit 99.1 and incorporated by reference herein is the press release (the "Press Release") issued by Commercial Metals Company (the "Company") announcing its financial results for the quarter ended May 31, 2004. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Exhibits 99.1 Press release dated June 22, 2004 ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION. The information included in the Press Release is also being furnished under this Item 12. The Press Release contains "non-GAAP financial measures" as defined in Item 10 of Regulation S-K of the Exchange Act. In the Press Release, the Company has provided reconciliations of the non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with generally accepted accounting principles in the United States. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. COMMERCIAL METALS COMPANY By: /s/ WILLIAM B. LARSON ---------------------------------- Name: William B. Larson Title: Vice President and Chief Financial Officer Date: June 22, 2004 EXHIBIT INDEX Exhibit No. Description of Exhibit ------- ---------------------- 99.1 Press Release dated June 22, 2004.