Acquisitions

3 Months Ended

Mar. 31, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Acquisitions

Note 4. Acquisitions

Amrize strategically acquires companies in order to increase its footprint and offer products that diversify its

existing offerings. Acquisitions of businesses are accounted for as business combinations using the

acquisition method in accordance with ASC Topic 805, Business Combinations. The results of acquired

businesses have been included in these unaudited condensed consolidated financial statements beginning on

the acquisition date.

The Company completed the acquisition of PB Materials, a provider of aggregates and ready-mix solutions in

the West Texas Region, in the three months ended March 31, 2026 for total cash consideration of $425

million.

The operating results of the acquisition is reported in the Building Materials segment. Pro forma financial

information reflecting the effects of the acquisition for the three months ended March 31, 2026 are not

presented, as the business combination is not material to the Company’s results of operations.

The total consideration and the preliminary fair values of identifiable assets acquired and liabilities assumed is

as follows:


(In millions)			Total 2026 Acquisitions
Total consideration			$425
Total assets and liabilities acquired
Inventories			38
Property, plant and equipment			374
Intangible assets			11
Net working capital			5
Deferred tax liabilities			(75)
Other liabilities assumed			(3)
Total identifiable net assets at fair value			350
Goodwill			75
Total estimated fair value of net assets			$425

Goodwill arising from the acquisition represents the excess of the consideration paid over the fair value of net

assets acquired. Goodwill, which is not deductible for tax purposes, was assigned to the Building Materials

segment.

- Definition

The entire disclosure for business combination.

+ References

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+ Details

Amrize Ltd 10-Q