Item 2.02. Results of Operations and Financial Condition.

On January 26, 2023, Kaiser Aluminum Corporation (the "Company") issued a press release announcing, among other things, changes to the presentation of its reported non-GAAP financial measures, commencing with the presentation of its results for the year ended December 31, 2022, to provide investors with an opportunity to become familiar with the expected impact of these changes to the Company's financial results and the presentation of those results prior to the Company's earnings release for the fourth quarter and full year 2022. A copy of the press release, which presents certain financial information from completed periods for purposes of comparability of previously announced results with the Company's newly-adopted presentations, is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated by reference into this Item 2.02.

The information in Item 2.02, including Exhibit 99.1, of this Current Report on Form 8-K shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, and shall not be deemed incorporated by reference into any filing by the Company under the Securities Act of 1933, as amended, or the Exchange Act, unless specifically identified therein as being incorporated therein by reference.

Item 9.01. Financial Statements and Exhibits.



(d)
Exhibits.

Exhibit
Number    Description
 99.1       Press release dated January 26, 2023  .
 104      Cover Page Interactive Data File (embedded within the Inline XBRL document).

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