v3.25.4

Earnings per share and shareholders' equity | 12 Months Ended
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Dec. 31, 2025
Earnings Per Share [Abstract] |
Earnings per share and shareholders' equity | Earnings per share and shareholders’ equity Basic earnings per share is computed by dividing net income attributable to the Company by the weighted- average number of shares outstanding during the applicable period. Diluted earnings per share is computed by dividing net income attributable to the Company by the total of the weighted-average number of shares outstanding during the applicable period, plus the effect of dilutive securities. The computation of diluted earnings per share excludes the effect of the potential exercise of share-based awards, when the effect of the potential exercise would be antidilutive. For the years ended December 31, 2025, 2024 and 2023, the Company did not have any share-based awards that had an antidilutive effect on earnings per share. On the Separation and Distribution Date, Holcim distributed 553,082,069 shares in the Company to Holcim shareholders in connection with the Spin-Off. This amount is based on 566,875,513 Holcim shares outstanding at the Separation and Distribution Date. The 13,793,444 shares in the Company, which were not distributed to Holcim shareholders in connection with the Spin-Off, were contributed from Holcim to the Company as treasury stock. The treasury stock was contributed for no consideration and is recorded on the balance sheet with no cost basis. The calculation for basic and diluted earnings per share for any period presented prior to the Spin-Off were based on the number of shares outstanding on the Separation and Distribution Date and have been retrospectively presented. For periods prior to the Spin-Off, there are no dilutive equity instruments as there were no Company share-based awards outstanding at the time. The calculation of basic and diluted earnings per share for the years ended December 31, 2025, 2024 and 2023 was as follows:
|  | For the years ended December 31,
(In millions, except per share data) |  | 2025 |  | 2024 |  | 2023
Numerator: |  |  |  |  |  |
Net income |  | $1,182 |  | $1,273 |  | $955
Net loss attributable to noncontrolling interest |  | 3 |  | 1 |  | 1
Net income attributable to the Company |  | $1,185 |  | $1,274 |  | $956
Denominator: |  |  |  |  |  |
Basic weighted-average number of shares outstanding |  | 553.1 |  | 553.1 |  | 553.1
Dilutive effect of share-based awards |  | 0.5 |  | — |  | —
Diluted weighted-average number of shares outstanding |  | 553.6 |  | 553.1 |  | 553.1
Earnings per share |  |  |  |  |  |
Basic |  | $2.14 |  | $2.30 |  | $1.73
Diluted |  | $2.14 |  | $2.30 |  | $1.73

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