{"url_path":"/sec/stld/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-27","source_url":"https://www.sec.gov/Archives/edgar/data/1022671/0001104659-26-021395-index.html","accession_number":"0001104659-26-021395","cik":"0001022671","ticker":"STLD","issuer_name":"STEEL DYNAMICS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1022671/0001104659-26-021395-index.html","primary_entity_key":"0001022671","primary_entity_name":"STEEL DYNAMICS INC"},"word_count":336,"has_tables":true,"body_markdown":"ITEM 9A.       CONTROLS AND PROCEDURES\n\n(a)  Evaluation of Disclosure Controls and Procedures.\n\nAs required, we carried out an evaluation, under the supervision and with the participation of our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the Exchange Act). Based on this evaluation, our principal executive officer and principal financial officer concluded that, as of December 31, 2025, the end of the period covered by this annual report, our disclosure controls and procedures were designed to provide and were effective to provide reasonable assurance that the information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the applicable rules and forms, and that it is accumulated and communicated to our management, including our principal executive and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.\n\nManagement’s report on our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) and the independent registered public accounting firm’s related audit report are included in Item 8. *Consolidated Financial Statements and Supplementary Data* of this Form 10-K and are incorporated herein by reference.\n\n(b)  Changes in Internal Control Over Financial Reporting\n\nNo changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) occurred during the fiscal quarter ended December 31, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.\n\nOur Management’s Report on Internal Control Over Financial Reporting, as of December 31, 2025, can be found on page 51 of this Form 10-K, and the related Report of Independent Registered Public Accounting Firm, Ernst & Young LLP, can be found on page 52 of this Form 10-K, each of which is incorporated by reference into this Item 9A."}