Beazer Homes USA Inc. Files 2024 10-K

Ticker: BZH · Form: 10-K · Filed: Nov 13, 2024 · CIK: 915840

Sentiment: neutral

Topics: 10-K, annual-report, real-estate, construction

TL;DR

Beazer Homes filed its 2024 10-K. Financials for FY21-FY23 detailed.

AI Summary

Beazer Homes USA Inc. filed its 2024 10-K report, covering the fiscal year ending September 30, 2024. The company, headquartered in Atlanta, GA, operates in the operative builders sector. Key financial data and operational details for the fiscal years 2021, 2022, and 2023 are presented within the filing.

Why It Matters

This filing provides investors and analysts with a comprehensive overview of Beazer Homes' financial performance and strategic positioning for the fiscal year 2024, crucial for understanding the company's health and future prospects in the housing market.

Risk Assessment

Risk Level: medium — The filing is a standard annual report and does not inherently contain new, high-risk information.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of Beazer Homes USA Inc. as indicated in the filing?

Beazer Homes USA Inc. is identified as being in the 'OPERATIVE BUILDERS' sector, SIC code 1531.

What is the SEC file number for this Beazer Homes USA Inc. 10-K filing?

The SEC file number for this filing is 001-12822.

What is the state of incorporation for Beazer Homes USA Inc.?

Beazer Homes USA Inc. is incorporated in Delaware (DE).

What are the fiscal years covered by the financial data presented in this 10-K?

The filing presents financial data for the fiscal years ending September 30, 2021, 2022, and 2023.

When was this 10-K filing submitted to the SEC?

This 10-K filing was submitted on November 13, 2024.

Filing Stats: 4,419 words · 18 min read · ~15 pages · Grade level 17.4 · Accepted 2024-11-13 16:44:23

Key Financial Figures

Filing Documents

Forward-Looking Statements

Forward-Looking Statements 1 PART I

Risk Factors

Item 1A. Risk Factors 12

Unresolved Staff Comments

Item 1B. Unresolved Staff Comments 20

Cybersecurity

Item 1C. Cybersecurity 20

Properties

Item 2. Properties 22

Legal Proceedings

Item 3. Legal Proceedings 22

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 22 PART II

Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 23

[Reserved]

Item 6. [Reserved] 24

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 25

Quantitative and Qualitative Disclosures About Market Risk

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 42

Financial Statements and Supplementary Data

Item 8. Financial Statements and Supplementary Data 43

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 76

Controls and Procedures

Item 9A. Controls and Procedures 76

Other Information

Item 9B. Other Information 76

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 76 PART III

Directors, Executive Officers, and Corporate Governance

Item 10. Directors, Executive Officers, and Corporate Governance 77

Executive Compensation

Item 11. Executive Compensation 77

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 77

Certain Relationships and Related Transactions, and Director Independence

Item 13. Certain Relationships and Related Transactions, and Director Independence 77

Principal Accountant Fees and Services

Item 14. Principal Accountant Fees and Services 77 PART IV

Exhibits and Financial Statement Schedules

Item 15. Exhibits and Financial Statement Schedules 78

SIGNATURES

SIGNATURES 83 References to "we," "us," "our," "Beazer," "Beazer Homes" and the "Company" in this Annual Report on Form 10-K refer to Beazer Homes USA, Inc.

FORWARD-LOOKING STATEMENTS

FORWARD-LOOKING STATEMENTS This Annual Report on Form 10-K (Form 10-K) contains forward-looking statements. These forward-looking statements represent our expectations or beliefs concerning future events or results, and it is possible that such events or results described in this Form 10-K will not occur or be achieved. These forward-looking statements can generally be identified by the use of statements that include words such as "outlook," "may," "will," "strategy," "believe," "expect," "anticipate," "intend," "plan," "foresee," "likely," "goal," "target," "estimate," "project," "initial" or other similar words or phrases. These forward-looking statements involve risks, uncertainties and other factors, many of which are outside of our control, that could cause actual events or results to differ materially from the results discussed in the forward-looking statements, including, among other things, the matters discussed in this Form 10-K in the section captioned " Management's Discussion and Analysis of Financial Condition and Results of Operations ." Additional information about factors that could lead to material cha nges is contained in Part I, Item 1A – Risk Factors of this Form 10-K for the fiscal year ended September 30, 2024. These factors are not intended to be an all-inclusive list of risks and uncertainties that may affect the operations, performance, development and results of our business, but instead are the risks that we currently perceive as potentially being material. Such factors may include: the cyclical na ture of the homebuilding industry and deterioration in homebuilding industry conditions; economic changes nationally and in local markets, including increases in the number of foreclosures and wage levels, both of which are outside our control and may impact consumer confidence and affect the affordability of, and demand for, the homes we sell; elevated mortgage interest rates for prolonged periods, as well as further increases to, and red

Business

Item 1. Business We are a geographically diversified homebuilder with active operations in 13 states within three geographic regions in the United States: the West, East, and Southeast. Our homes are designed to appeal to homeowners at different price points across various demographic segments and are generally offered for sale in advance of their construction. Our objective is to provide our customers with homes that incorporate extraordinary value and quality, at affordable prices, while seeking to maximize our investment returns over the course of a housing cycle. Beazer Homes USA, Inc. was incorporated in Delaware in 1993. Our principal executive offices are located at 2002 Summit Blvd NE, 15th Floor, Atlanta, GA 30319, and our main telephone number is (770) 829-3700. We also provide information about our company, including active communities, through our Internet website located at www.beazer.com. Information on our website is not a part of this Form 10-K and shall not be deemed incorporated by reference. Long-Term Business Strategy We continue to execute against our long-term balanced growth strategy, which is characterized by growing profitability, improving balance sheet efficiency, and generating returns above our cost of capital . This strategy provides us with the flexibility to reduce leverage through debt reduction, increase return of capital to investors through stock repurchases, or increase investment in land and other operating assets in response to changing market conditions. We remain committed to this balanced growth strategy, which is designed to increase shareholder value b y improving our return on assets while reducing operational risk and financial leverage. For fiscal 2025, we continue to focus on our three multi-year strategic goals as part of our balanced growth strategy: reaching more than 200 active communities by the end of fiscal 2026, reducing our net debt to net capitalization ratio to below 30% by the end of fiscal 2026, and

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