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Koppers Holdings Inc. – ‘10-K’ for 12/31/23 – ‘EX-31.2’

On:  Wednesday, 2/28/24, at 12:09pm ET   ·   For:  12/31/23   ·   Accession #:  950170-24-21787   ·   File #:  1-32737

Previous ‘10-K’:  ‘10-K’ on 2/27/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   29 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/28/24  Koppers Holdings Inc.             10-K       12/31/23  123:18M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.85M 
 2: EX-10.43    Material Contract                                   HTML    119K 
 3: EX-10.44    Material Contract                                   HTML    149K 
 4: EX-10.45    Material Contract                                   HTML    147K 
 5: EX-10.46    Material Contract                                   HTML    120K 
 6: EX-21       Subsidiaries List                                   HTML     55K 
 7: EX-23.1     Consent of Expert or Counsel                        HTML     34K 
 8: EX-24       Power of Attorney                                   HTML     83K 
12: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     59K 
                Awarded Compensation                                             
 9: EX-31.1     Certification -- §302 - SOA'02                      HTML     38K 
10: EX-31.2     Certification -- §302 - SOA'02                      HTML     38K 
11: EX-32.1     Certification -- §906 - SOA'02                      HTML     38K 
14: R1          Document and Entity Information                     HTML    106K 
15: R2          Consolidated Statement of Operations                HTML    150K 
16: R3          Consolidated Statement of Comprehensive Income      HTML     71K 
17: R4          Consolidated Statement of Comprehensive (Loss)      HTML     41K 
                Income (Parenthetical)                                           
18: R5          Consolidated Balance Sheet                          HTML    167K 
19: R6          Consolidated Balance Sheet (Parenthetical)          HTML     52K 
20: R7          Consolidated Statement of Cash Flows                HTML    138K 
21: R8          Consolidated Statement of Shareholders' Equity      HTML    121K 
22: R9          Consolidated Statement of Shareholders' Equity      HTML     52K 
                (Parenthetical)                                                  
23: R10         Pay vs Performance Disclosure                       HTML     46K 
24: R11         Insider Trading Arrangements                        HTML     63K 
25: R12         Description of Business                             HTML     41K 
26: R13         Summary of Significant Accounting Policies          HTML     76K 
27: R14         Acquisitions, Divestitures and Discontinued         HTML     55K 
                Operations                                                       
28: R15         Common Stock and Senior Convertible Preferred       HTML     78K 
                Stock                                                            
29: R16         Derivative Financial Instruments                    HTML    167K 
30: R17         Fair Value Measurements                             HTML     63K 
31: R18         Earnings and Dividends per Common Share             HTML     85K 
32: R19         Stock-based Compensation                            HTML    207K 
33: R20         Segment Information                                 HTML    305K 
34: R21         Income Taxes                                        HTML    219K 
35: R22         Inventories                                         HTML     56K 
36: R23         Property, Plant and Equipment                       HTML     58K 
37: R24         Goodwill and Other Identifiable Intangible Assets   HTML    157K 
38: R25         Pensions and Post-Retirement Benefit Plans          HTML    371K 
39: R26         Debt                                                HTML    102K 
40: R27         Leases                                              HTML     83K 
41: R28         Commitments and Contingent Liabilities              HTML     81K 
42: R29         Subsequent Events                                   HTML     37K 
43: R30         Schedule II - Valuation and Qualifying Accounts     HTML    105K 
44: R31         Summary of Significant Accounting Policies          HTML    115K 
                (Policies)                                                       
45: R32         Summary of Significant Accounting Policies          HTML     54K 
                (Tables)                                                         
46: R33         Acquisitions, Divestitures and Discontinued         HTML     47K 
                Operations (Tables)                                              
47: R34         Common Stock and Senior Convertible Preferred       HTML     77K 
                Stock (Tables)                                                   
48: R35         Derivative Financial Instruments (Tables)           HTML    163K 
49: R36         Fair Value Measurements (Tables)                    HTML     61K 
50: R37         Earnings and Dividends per Common Share (Tables)    HTML     84K 
51: R38         Stock-based Compensation (Tables)                   HTML    211K 
52: R39         Segment Information (Tables)                        HTML    305K 
53: R40         Income Taxes (Tables)                               HTML    213K 
54: R41         Inventories (Tables)                                HTML     57K 
55: R42         Property, Plant and Equipment (Tables)              HTML     56K 
56: R43         Goodwill and Other Identifiable Intangible Assets   HTML    156K 
                (Tables)                                                         
57: R44         Pensions and Post-Retirement Benefit Plans          HTML    358K 
                (Tables)                                                         
58: R45         Debt (Tables)                                       HTML     91K 
59: R46         Leases (Tables)                                     HTML     84K 
60: R47         Commitments and Contingent Liabilities (Tables)     HTML     55K 
61: R48         Description of Business - Additional Information    HTML     36K 
                (Detail)                                                         
62: R49         Summary of Significant Accounting Policies -        HTML     55K 
                Additional Information (Detail)                                  
63: R50         Summary of Significant Accounting Policies -        HTML     44K 
                Summary of Asset Retirement Obligation Liabilities               
                (Detail)                                                         
64: R51         Acquisitions, Divestitures and Discontinued         HTML     77K 
                Operations - Additional Information (Detail)                     
65: R52         Acquisitions, Divestitures and Discontinued         HTML     50K 
                Operations - Schedule of Fair Value of Assets and                
                Liabilities Acquired (Detail)                                    
66: R53         Common Stock and Senior Convertible Preferred       HTML     48K 
                Stock - Schedule of Changes in Common Stock and                  
                Treasury Stock (Detail)                                          
67: R54         Plant Closure and Divestitures - Additional         HTML     45K 
                Information (Detail)                                             
68: R55         Discontinued Operations - Additional Information    HTML     56K 
                (Detail)                                                         
69: R56         Derivative Financial Instruments - Additional       HTML     58K 
                Information (Detail)                                             
70: R57         Derivative Financial Instruments - Schedule of      HTML     71K 
                Fair Value of Outstanding Derivative Contracts                   
                Recorded in Balance Sheet (Detail)                               
71: R58         Derivative Financial Instruments - Schedule of      HTML     48K 
                Outstanding Copper Swap Contracts (Detail)                       
72: R59         Derivative Financial Instruments - Schedule of      HTML     39K 
                Unrealized Gain (Loss) from Contract Where Hedge                 
                Accounting Was Not Elected (Detail)                              
73: R60         Derivative Financial Instruments - Summary of Net   HTML     36K 
                Currency Units Outstanding (Detail)                              
74: R61         Fair Value Measurements - Schedule of Company's     HTML     44K 
                Financial Instruments (Detail)                                   
75: R62         Earnings and Dividends per Common Share - Schedule  HTML     82K 
                of Computation of Basic and Diluted Earnings per                 
                Common Share (Detail)                                            
76: R63         Earnings and Dividends per Common Share -           HTML     44K 
                Additional Information (Detail)                                  
77: R64         Stock-based Compensation - Additional Information   HTML     77K 
                (Detail)                                                         
78: R65         Stock-based Compensation - Performance Award Fair   HTML     71K 
                Value Assumptions (Detail)                                       
79: R66         Stock-based Compensation - Summary of Performance   HTML     68K 
                Stock Units (Detail)                                             
80: R67         Stock-based Compensation - Summary of Status and    HTML     79K 
                Activity of Non-Vested Stock Awards (Detail)                     
81: R68         Stock-based Compensation - Stock Options Fair       HTML     62K 
                Value Assumptions (Detail)                                       
82: R69         Stock-based Compensation - Summary of Status and    HTML     64K 
                Activity of Stock Options (Detail)                               
83: R70         Stock-based Compensation - Schedule of Stock-Based  HTML     47K 
                Compensation Expense Recognized (Detail)                         
84: R71         Segment Information - Additional Information        HTML     44K 
                (Detail)                                                         
85: R72         Segment Information - Schedule of Segment Revenues  HTML     70K 
                for Significant Product Lines (Detail)                           
86: R73         Segment Information - Summary of Results of         HTML     93K 
                Segment Operations (Detail)                                      
87: R74         Segment Information - Summary of Tangible and       HTML     69K 
                Intangible Assets by Segments (Detail)                           
88: R75         Segment Information - Schedule of Revenues and      HTML     52K 
                Long-Lived Assets by Geographic Area (Detail)                    
89: R76         Income Taxes - Summary of Income Tax Provision      HTML     62K 
                (Detail)                                                         
90: R77         Income Taxes - Additional Information (Detail)      HTML     64K 
91: R78         Income Taxes - Summary of Income Taxes Reconciled   HTML     56K 
                with Federal Statutory Rate (Detail)                             
92: R79         Income Taxes - Summary of Deferred Tax Assets and   HTML     74K 
                Liabilities (Detail)                                             
93: R80         Income Taxes - Summary of Valuation Allowances      HTML     45K 
                Recorded to Offset Deferred Tax Assets (Detail)                  
94: R81         Income taxes - Summary of Unrecognized Tax          HTML     41K 
                Benefits (Detail)                                                
95: R82         Inventories - Components of Inventories (Detail)    HTML     46K 
96: R83         Property, Plant and Equipment - Property, Plant     HTML     49K 
                and Equipment (Detail)                                           
97: R84         Property, Plant and Equipment - Additional          HTML     38K 
                Information (Detail)                                             
98: R85         Goodwill and Other Identifiable Intangible Assets   HTML     49K 
                - Changes in Carrying Amount of Goodwill (Detail)                
99: R86         Goodwill and Other Identifiable Intangible Assets   HTML     42K 
                - Additional Information (Detail)                                
100: R87         Goodwill and Other Identifiable Intangible Assets   HTML     70K  
                - Schedule of Identifiable Intangible Assets                     
                (Detail)                                                         
101: R88         Goodwill and Other Identifiable Intangible Assets   HTML     45K  
                - Schedule of Future Amortization Expense (Detail)               
102: R89         Pensions and Post-Retirement Benefit Plans -        HTML     83K  
                Additional Information (Detail)                                  
103: R90         Pensions and Post-Retirement Benefit Plans -        HTML     59K  
                Components of Net Periodic Benefit Cost for                      
                Pension Plans and Other Benefit Plans (Detail)                   
104: R91         Pensions and Post-Retirement Benefit Plans -        HTML     96K  
                Schedule of Change in Funded Status of Pension and               
                Post-Retirement Plans (Detail)                                   
105: R92         Pensions and Post-Retirement Benefit Plans -        HTML     52K  
                Schedule of Projected Benefit Payments (Detail)                  
106: R93         Pensions and Post-Retirement Benefit Plans -        HTML     47K  
                Schedule of Weighted-Average Assumptions (Detail)                
107: R94         Pensions and Post-Retirement Benefit Plans -        HTML     43K  
                Schedule of Weighted Average Asset Allocation for                
                Company's Pension Plans (Detail)                                 
108: R95         Pensions and Post-Retirement Benefit Plans -        HTML     89K  
                Schedule of Pension Plan Assets at Fair Value                    
                (Detail)                                                         
109: R96         Debt - Schedule of Long-Term Debt Instruments       HTML     64K  
                (Detail)                                                         
110: R97         Debt - Additional Information (Detail)              HTML     91K  
111: R98         Debt - Schedule of Debt Maturities (Detail)         HTML     60K  
112: R99         Leases - Schedule of Operating Lease Costs,         HTML     43K  
                Variable Lease Costs and Supplemental Cash Flow                  
                Information (Details)                                            
113: R100        Leases - Summary of Amount and Timing of Cash       HTML     53K  
                Flows From Operating Leases (Detail)                             
114: R101        Leases - Schedule of Supplemental Consolidated      HTML     38K  
                Balance Sheet Information Related to Leases                      
                (Detail)                                                         
115: R102        Commitments and Contingent Liabilities -            HTML     95K  
                Additional Information (Detail)                                  
116: R103        Commitments and Contingent Liabilities - Changes    HTML     44K  
                in Accrued Liability for Environmental Matters                   
                (Detail)                                                         
117: R104        Subsequent Events - Additional Information          HTML     39K  
                (Detail)                                                         
118: R105        Schedule II - Valuation and Qualifying Accounts     HTML     50K  
                (Detail)                                                         
120: XML         IDEA XML File -- Filing Summary                      XML    231K  
123: XML         XBRL Instance -- kop-20231231_htm                    XML   5.04M  
119: EXCEL       IDEA Workbook of Financial Report Info              XLSX    222K  
13: EX-101.SCH  XBRL Taxonomy Extension Schema With Embedded         XSD   5.60M 
                Linkbases Document -- kop-20231231                               
121: JSON        XBRL Instance as JSON Data -- MetaLinks              825±  1.30M  
122: ZIP         XBRL Zipped Folder -- 0000950170-24-021787-xbrl      Zip    685K  


‘EX-31.2’   —   Certification — §302 – SOA’02


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  EX-31.2  

Exhibit 31.2

CERTIFICATIONS

I, Jimmi Sue Smith, certify that:

1.
I have reviewed this annual report on Form 10-K of Koppers Holdings Inc.;
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.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
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 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: February 28, 2024

/S/ JIMMI SUE SMITH

Jimmi Sue Smith

Chief Financial Officer

 



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/28/248-K
For Period end:12/31/23
 List all Filings 


29 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/12/23  Koppers Holdings Inc.             8-K:1,2,9  10/11/23   12:1.7M                                   Donnelley … Solutions/FA
 8/03/23  Koppers Holdings Inc.             10-Q        6/30/23   92:17M                                    Donnelley … Solutions/FA
 4/11/23  Koppers Holdings Inc.             8-K:1,2,9   4/10/23   12:1.8M                                   Donnelley … Solutions/FA
 2/27/23  Koppers Holdings Inc.             10-K       12/31/22  130:23M                                    Donnelley … Solutions/FA
12/13/22  Koppers Holdings Inc.             8-K:5,9    12/07/22   13:771K                                   Donnelley … Solutions/FA
11/04/22  Koppers Holdings Inc.             10-Q        9/30/22   96:17M                                    Donnelley … Solutions/FA
 6/21/22  Koppers Holdings Inc.             8-K:1,2,9   6/17/22   12:1.7M                                   Donnelley … Solutions/FA
 2/23/22  Koppers Holdings Inc.             10-K       12/31/21  133:23M                                    ActiveDisclosure/FA
 8/06/21  Koppers Holdings Inc.             S-8         8/06/21    4:107K                                   Donnelley … Solutions/FA
 5/07/21  Koppers Holdings Inc.             10-Q        3/31/21   98:12M                                    ActiveDisclosure/FA
 5/07/21  Koppers Holdings Inc.             S-8         5/07/21    4:124K                                   Donnelley … Solutions/FA
 5/07/21  Koppers Holdings Inc.             S-8         5/07/21    4:85K                                    Donnelley … Solutions/FA
 2/24/21  Koppers Holdings Inc.             10-K       12/31/20  138:24M                                    ActiveDisclosure/FA
 5/06/20  Koppers Holdings Inc.             S-8         5/06/20    4:233K                                   Donnelley … Solutions/FA
 2/27/20  Koppers Holdings Inc.             10-K       12/31/19  139:25M                                    ActiveDisclosure/FA
 8/09/18  Koppers Holdings Inc.             10-Q        6/30/18  116:22M                                    ActiveDisclosure/FA
 5/03/18  Koppers Holdings Inc.             10-Q        3/31/18  111:21M                                    ActiveDisclosure/FA
 5/03/18  Koppers Holdings Inc.             8-K:2,5,9   5/03/18    3:1.2M                                   ActiveDisclosure/FA
 8/03/17  Koppers Holdings Inc.             10-Q        6/30/17  100:19M                                    ActiveDisclosure/FA
 4/05/16  Koppers Holdings Inc.             DEF 14A     5/05/16    1:2.3M                                   Donnelley … Solutions/FA
 2/29/16  Koppers Holdings Inc.             10-K       12/31/15  139:32M                                    ActiveDisclosure/FA
 8/06/15  Koppers Holdings Inc.             10-Q        6/30/15   98:9M                                     Donnelley … Solutions/FA
 3/02/15  Koppers Holdings Inc.             10-K       12/31/14  143:21M                                    Donnelley … Solutions/FA
 8/07/14  Koppers Holdings Inc.             10-Q        6/30/14  103:17M                                    Donnelley … Solutions/FA
 2/25/13  Koppers Holdings Inc.             10-K       12/31/12  141:22M                                    Donnelley … Solutions/FA
 2/20/09  Koppers Inc.                      10-K       12/31/08   13:2.5M                                   Donnelley … Solutions/FA
 8/09/07  Koppers Holdings Inc.             10-Q        6/30/07    6:675K                                   Donnelley … Solutions/FA
 2/14/05  Koppers Holdings Inc.             S-4                   14:4.3M                                   Donnelley … Solutions/FA
 8/06/04  Koppers Inc.                      10-Q        6/30/04    5:861K                                   Donnelley … Solutions/FA
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