Subsequent events |
6 Months Ended |
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Jun. 30, 2026 | |
| Subsequent Events [Abstract] | |
| Subsequent events | Note 24. Subsequent events The Company has evaluated subsequent events occurring through to the date the unaudited condensed 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 unaudited condensed consolidated financial statements except as disclosed below. On July 16, 2026, the Company received notification from the Competent Authority Services Divisions of Canada and France that an agreement was reached under the Mutual Agreement procedure for the 2011 through 2014 tax years and the Accelerated Competent Authority Process for the 2015 tax year. The agreement addresses cross-border transfer pricing arrangements for the 2011 through 2015 tax years related to intercompany transactions between Lafarge Canada, Inc. (now Amrize Canada Inc.) and former related party Lafarge, SA, in France. Management is evaluating the agreement to assess the implications and next steps, including whether to accept the resolution or pursue a legal appeal. As Management is still evaluating the agreement and a range of outcomes exists, an estimate of the financial impacts cannot be made at this time. On July 20, 2026, the Company announced an agreement to acquire Rapid Redi-Mix, LLC, a ready-mix concrete business in the Dallas-Fort Worth metro area. The transaction closed on July 31, 2026 for an immaterial amount and will be included in the Company’s Building Materials segment. On August 6, 2026, the Company announced the second installment of the Ordinary Dividend to be $0.11 per outstanding share, payable on August 26, 2026, with an ex-dividend date of August 18, 2026. See Note 21 (Earnings per share and shareholders’ equity) for more information on the Ordinary Dividend.
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