UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
(Amendment No. 1)
| ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the fiscal year ended
OR
| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
Commission File Number

(Exact Name of Registrant as Specified in Its Charter)
| (State or other Jurisdiction of Incorporation or Organization) | (I.R.S. Employer Identification No.) |
(Address of Principal Executive Offices)
Registrant’s Telephone Number: (
Securities registered pursuant to Section 12(b) of the Act:
| Title of Each Class | Trading Symbol(s) | Name of Exchange on Which Registered | ||
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 the Securities Act. | ||
| Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. | Yes ¨ | |
| Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. | ||
| Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). | ||
| 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,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. | ||
| Accelerated filer ¨ | Non-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 period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. |
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| |
| Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness 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 the registrant 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 Act). | Yes ¨ |
The aggregate market value of common stock held
by non-affiliates of the registrant as of June 30, 2025, the last business day of the registrant’s most recently completed second
fiscal quarter, was approximately $
Documents Incorporated by Reference
EXPLANATORY NOTE
This Amendment No. 1 on Form 10-K/A (“Amendment No. 1”) amends the Annual Report on Form 10-K of The Chemours Company (the “Company” or “Chemours”) for the fiscal year ended December 31, 2025, as filed with the Securities and Exchange Commission (the “SEC”) on February 24, 2026 (the “Original Filing”). Amendment No. 1 is being filed solely to:
| · | amend and restate Part II, Item 9A of the Original Filing in its entirety to include Management’s Report on Internal Control over Financial Reporting, which was inadvertently omitted from the Original Filing, and to revise management’s conclusion regarding the effectiveness of the Company’s disclosure controls and procedures to state that, as of December 31, 2025, the Company’s disclosure controls and procedures were not effective as a result of the administrative error that caused such omission; and |
| · | amend and restate Part IV, Item 15(a)(3) of the Original Filing to include as Exhibits 31.3 and 31.4 currently dated certifications of the Company’s principal executive officer and principal financial officer pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"). |
Management performed and completed its assessment of the Company’s internal control over financial reporting as of December 31, 2025 and management’s assessment was reviewed with the Audit Committee prior to the Original Filing. As a result of an administrative error, Management’s Report on Internal Control over Financial Reporting was inadvertently omitted from the Original Filing. The report of PricewaterhouseCoopers LLP, the Company’s independent registered public accounting firm, which expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025, was included in the Original Filing. Management has concluded that the administrative error described above relates to the Company’s disclosure controls and procedures and did not constitute a deficiency in, or affect management’s conclusion regarding the effectiveness of, the Company’s internal control over financial reporting as of December 31, 2025. This Amendment No. 1 does not affect the Company’s consolidated financial statements included in the Original Filing.
As described in Part II, Item 9A of this Amendment No. 1, the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) have concluded that the Company’s disclosure controls and procedures were not effective as of December 31, 2025 because of this administrative error. The ineffectiveness of the Company’s disclosure controls and procedures existed from December 31, 2025 until the third quarter of 2026. In addition to the Company’s existing disclosure controls and procedures, during the third quarter of 2026, management implemented additional review procedures to provide reasonable assurance over the completeness of the non-financial statement disclosure requirements of the applicable SEC form.
In accordance with Rule 12b-15 under the Exchange Act, Item 9A and Item 15(a)(3) are amended and restated in their entirety. Currently dated certifications are filed as Exhibits 31.3 and 31.4. Because no financial statements are included in this Amendment No. 1, paragraph 3 of such certifications has been omitted. Additionally, the Company is not including certifications pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350) because no financial statements are filed with this Amendment No. 1.
Except as described above, this Amendment No. 1 does not amend, modify or update any other information in the Original Filing. Other than the description above relating to the Company’s disclosure controls and procedures, this Amendment No. 1 does not reflect events occurring after the date of the Original Filing. Accordingly, this Amendment No. 1 should be read in conjunction with the Original Filing and with the Company’s other filings with the SEC subsequent to the Original Filing. Capitalized terms not defined in this Amendment No. 1 have the meanings given to them in the Original Filing.
PART II
| Item 9A. CONTROLS AND PROCEDURES |
Disclosure Controls and Procedures
We maintain disclosure controls and procedures designed to provide reasonable assurance that the information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934, as amended (the "Exchange Act") is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the U.S. Securities and Exchange Commission ("SEC"). These controls and procedures also provide reasonable assurance that information required to be disclosed in such reports is accumulated and communicated to management, including our CEO and CFO, to allow timely decisions regarding required disclosures.
As of December 31, 2025, our CEO and CFO, together with management, conducted an evaluation of the effectiveness of our disclosure controls and procedures as such term is defined in Rule 13a-15(e) under the Exchange Act. Based on that evaluation, the CEO and CFO concluded in the Original Filing that these disclosure controls and procedures were effective at the reasonable assurance level. Subsequent to the Original Filing, our CEO and CFO, together with management, have concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of December 31, 2025 because of an administrative error in the preparation of our Annual Report on Form 10-K such that Management’s Report on Internal Control over Financial Reporting was not accurately and completely included in the Original Filing.
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In addition to the Company’s existing disclosure controls and procedures, during the third quarter of 2026, management implemented additional review procedures to provide reasonable assurance over the completeness of the non-financial statement disclosure requirements of the applicable SEC form.
Management’s Report on Internal Control over Financial Reporting
Management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934. The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The Company’s internal control over financial reporting includes those policies and procedures that:
| i. | pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company; |
| ii. | provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles and that receipts and expenditures of the Company are being made only in accordance with authorization of management and directors of the Company; and |
| iii. | provide reasonable assurance regarding prevention or timely detection of unauthorized acquisitions, uses, or dispositions of the Company’s assets that could have a material effect on the financial statements. |
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Management has assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025 using the criteria set forth in the Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO Framework”).
Management completed an evaluation of our internal control over financial reporting and concluded that our internal control over financial reporting was effective as of December 31, 2025.
The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by PricewaterhouseCoopers LLP, an independent registered public accounting firm, as stated in their report which appears in Part IV, Item 15 of the Original Filing starting on page F-2.
Changes in Internal Control over Financial Reporting
There have been no changes in our internal control over financial reporting that occurred during the quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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PART IV
| Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES |
(a)(1) Consolidated Financial Statements
Refer to the “Index to The Consolidated Financial Statements” commencing on page F-1 of the Original Filing.
(a)(2) Financial Statement Schedule
Schedules not listed herein have been omitted because they are not required, not applicable, or the required information is otherwise included in the consolidated financial statements or notes thereto.
(a)(3) Exhibits
Refer to the “Exhibit Index” beginning on page 5 of this Amendment No. 1.
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| EXHIBIT INDEX |
5
6
* Management contract or compensatory plan or arrangement.
** Filed herewith.
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| SIGNATURES |
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| THE CHEMOURS COMPANY | |||
| (Registrant) | |||
| Date: | November 3, 2026 | ||
| By: | /s/ Shane Hostetter | ||
| Shane Hostetter | |||
| Senior Vice President, Chief Financial Officer | |||
| (As Duly Authorized Officer and Principal Financial Officer) | |||
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Exhibit 31.3
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
I, Denise Dignam, certify that:
| 1. | I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of The Chemours Company; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | [Intentionally omitted]; |
| 4. | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
| a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| c) | Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and, |
| d) | Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and, |
| 5. | The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
| a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and, |
| b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
| Date: | November 3, 2026 | ||
| By: | /s/ Denise Dignam | ||
| Denise Dignam | |||
| President and Chief Executive Officer |
Exhibit 31.4
CERTIFICATION OF CHIEF FINANCIAL OFFICER
I, Shane Hostetter, certify that:
| 1. | I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of The Chemours Company; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | [Intentionally omitted]; |
| 4. | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
| a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| c) | Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and, |
| d) | Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and, |
| 5. | The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
| a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and, |
| b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
| Date: | November 3, 2026 | ||
| By: | /s/ Shane Hostetter | ||
| Shane Hostetter | |||
| Senior Vice President, Chief Financial Officer | |||