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(f/k/a Worthington Industries, Inc.) (\"WOR\") completed a pro rata spin-off distribution (the \"Distribution\") of all of its common shares of the Issuer to the holders of record of WOR common shares as of November 21, 2023 (the \"Record Date\"). 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(f/k/a Worthington Industries, Inc.) (\"WOR\") completed a pro rata spin-off distribution (the \"Distribution\") of all of its common shares of the Issuer to the holders of record of WOR common shares as of November 21, 2023 (the \"Record Date\"). In connection with the Distribution, pursuant to the terms of the Employee Matters Agreement, dated as of November 30, 2023, by and between WOR and the Issuer (the \"EMA\"), all outstanding equity awards with respect to WOR common shares held by the Reporting Person were equitably adjusted and converted into equity awards with respect to the Issuer's common shares, with such equitable adjustments determined based on (i) the closing price of one WOR common share on the close of trading on November 30, 2023 and (ii) the closing price of one Issuer common share on December 1, 2023."},{"field":"shares","element":"transactionShares","label":"F4","text":"Represents the grant of stock options to purchase the Issuer's common shares (\"WS Options\") upon the conversion of stock options to purchase WOR common shares (\"WOR Options\") in connection with the Distribution, in accordance with the terms of the EMA. The WS Options were granted pursuant to the Worthington Steel, Inc. 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(f/k/a Worthington Industries, Inc.) (\"WOR\") completed a pro rata spin-off distribution (the \"Distribution\") of all of its common shares of the Issuer to the holders of record of WOR common shares as of November 21, 2023 (the \"Record Date\"). In connection with the Distribution, pursuant to the terms of the Employee Matters Agreement, dated as of November 30, 2023, by and between WOR and the Issuer (the \"EMA\"), all outstanding equity awards with respect to WOR common shares held by the Reporting Person were equitably adjusted and converted into equity awards with respect to the Issuer's common shares, with such equitable adjustments determined based on (i) the closing price of one WOR common share on the close of trading on November 30, 2023 and (ii) the closing price of one Issuer common share on December 1, 2023."},{"field":"shares","element":"transactionShares","label":"F2","text":"Represents the grant of restricted stock of WS (\"WS Restricted Shares\") upon the conversion of restricted stock of WOR held by the Reporting Person as of December 1, 2023 in connection with the Distribution, in accordance with the terms of the EMA. The WS Restricted Shares were granted pursuant to the Worthington Steel, Inc. 2023 Long-Term Incentive Plan in a manner intended to preserve the aggregate intrinsic value of the awards, on generally the same terms and conditions (including vesting and payment schedules) as applicable to the corresponding restricted stock of WOR. Includes (i) 2,906 WS Restricted Shares that vest on June 25, 2024, (ii) 4,844 WS Restricted Shares that vest on April 27, 2025, (iii) 3,875 WS Restricted Shares that vest on June 24, 2025 and (iv) 2,583 WS Restricted Shares that vest on June 30, 2026."},{"field":"price","element":"transactionPricePerShare","label":"F2","text":"Represents the grant of restricted stock of WS (\"WS Restricted Shares\") upon the conversion of restricted stock of WOR held by the Reporting Person as of December 1, 2023 in connection with the Distribution, in accordance with the terms of the EMA. The WS Restricted Shares were granted pursuant to the Worthington Steel, Inc. 2023 Long-Term Incentive Plan in a manner intended to preserve the aggregate intrinsic value of the awards, on generally the same terms and conditions (including vesting and payment schedules) as applicable to the corresponding restricted stock of WOR. Includes (i) 2,906 WS Restricted Shares that vest on June 25, 2024, (ii) 4,844 WS Restricted Shares that vest on April 27, 2025, (iii) 3,875 WS Restricted Shares that vest on June 24, 2025 and (iv) 2,583 WS Restricted Shares that vest on June 30, 2026."},{"field":"balance_after","element":"sharesOwnedFollowingTransaction","label":"F3","text":"Includes 2,783 of the Issuer's common shares received in connection with the Distribution in respect of WOR common shares held as of the Record Date."}],"balance_after":16991,"source":{"system":"sec-edgar","filing":"0000950170-23-068319","document":"ownership.xml","document_sequence":1,"table":"nonDerivative","row_type":"transaction","position":1,"url":"https://www.sec.gov/Archives/edgar/data/1968487/000095017023068319/ownership.xml","form_type":"4"}}]}