Subsequent events	12 Months Ended
Subsequent events	Dec. 31, 2025
Subsequent Events [Abstract]
Subsequent events	Subsequent events The Company has evaluated subsequent events occurring through to the date the consolidated financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the consolidated financial statements except as noted below. Agreement to Acquire PB Materials On January 6, 2026, the Company announced that it entered into an agreement to acquire PB Materials Holdings, Inc., an aggregates business with a complementary ready-mix concrete network in the West Texas region. PB Materials Holdings, Inc. has over $180 million in annual revenues and will be included in the Company’s Building Materials segment. The transaction is expected to close in the first quarter of 2026 and is subject to customary closing conditions. Share Repurchase Program Approval by the Board On February 17, 2026, the Board of Directors approved a share repurchase authorization of $1.0 billion, with a one year expiration. Share repurchases may be made in the open market or privately negotiated transactions. Share repurchases under the authorization will be subject to the Company’s shareholders’ prior approval of the Company’s financial statements at the 2026 annual meeting of shareholders. Swiss law imposes certain restrictions on the Company’s ability to return earnings or capital to its shareholders, including through the repurchase of its own shares. We may only repurchase shares to the extent that sufficient freely distributable reserves are available. In addition, Swiss law requires that the total par value of the Company’s treasury shares must not be in excess of 10 percent of its total share capital, although, to the extent permitted by Swiss law, exemptions from the 10 percent limit apply for repurchased treasury shares dedicated for cancellation under our shareholder-approved capital band or for shares acquired pursuant to a shareholder-ratified repurchase program and dedicated for cancellation. Special One-Time Dividend and Annual Ordinary Dividend Approval by the Board On February 17, 2026, the Board of Directors approved and recommended the Company pay a special, one- time dividend of $0.44 per outstanding share to be paid after the 2026 annual meeting of shareholders and an annual, ordinary cash dividend of $0.44 per outstanding share to be paid in up to four installments. The dividends will be structured as a repayment of legal reserves from capital contributions and will not be subject to Swiss withholding tax. Pursuant to Swiss corporate law, the payment of dividends is limited to certain amounts of unappropriated capital reserves within retained earnings and is subject to shareholder approval. The Board’s recommendation to pay the dividends will be submitted to the Company's shareholders at its upcoming annual general meeting of shareholders. If approved, the Board of Directors will determine the record and payment dates on which the dividends may be paid, and it is authorized to abstain from paying some or all of the dividends at its discretion. Future dividends will be subject to the approval of the Company's shareholders.

Amrize Ltd 10-K