v3.26.1
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.