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Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of transactions between related parties [abstract]

Disclosure of transactions between related parties

The following is a summary of the transactions that were carried out with related parties during 2024:

			Purchases and charges from related parties						Amounts owed to related parties, net
Financing			$	14,480					$	365,895
Purchase of cement			103,300						3,168
Management fee			14,463						4,217
Other			2,836						1,342
			$	135,079					$	374,622

The following is a summary of the transactions that were carried out with related parties during 2023:

			Purchases and charges from related parties						Amounts owed to related parties, net
Financing			$	11,391					$	342,857
Purchase of cement			107,122						6,281
Management fee			11,043						3,659
Other			2,621						1,527
			$	132,177					$	354,324

The following is a summary of the transactions that were carried out with related parties during 2022:

			Purchases and charges from related parties						Amounts owed to related parties, net
Financing			$	17,550					$	322,638
Purchase of cement			84,193						4,604
Management fee			9,555						3,283
Other			3,294						1,472
			$	114,592					$	331,997

Key management compensation expense, which includes all payroll-related expenses for vice-president level positions and higher for the years ended December 31, 2024, 2023, and 2022 is as follows:

			2024						2023						2022
Salaries and related payroll taxes			$	13,718					$	11,518					$	10,191
Short-term employee benefits			718						683						579
Retirement plan contributions			257						235						214
Long-term incentives, including share-based payments			3,131						2,577						1,947
Termination benefits			128						—						—
Other			96						291						155
Total key management compensation			$	18,048					$	15,304					$	13,086
Number of key management employees at December 31			26						25						24

Disclosure of number and weighted average exercise prices of share options

Movements in the number of share options outstanding for the years ended December 31, 2024, 2023 and 2022 are as follows:

			2024						2023						2022
Shares under option, January 1			—						43						206
Exercised			—						(34)						(20)
Expired/cancelled			—						(9)						(143)
Shares under option, December 31			—						—						43
Options exercisable, December 31			—						—						43

Disclosure of number and weighted average exercise prices of other equity instruments

Movements in the number of shadow shares outstanding for the years ended December 31, 2024, 2023 and 2022 are as follows:

			2024						2023						2022
Shadow shares outstanding, January 1			784						653						423
Granted			179						260						249
Vested and distributed			(202)						(113)						—
Cancelled			(23)						(16)						(19)
Shadow shares outstanding, December 31			738						784						653
Fair value of awards granted in year (€ per share)			€	29.10					€	14.64					€	11.90
Fair value of awards granted in year ($ per share)			$	31.15					$	16.08					$	12.39

X

- Definition

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 2
-IssueDate 2024-01-01
-Paragraph 45
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard
-URIDate 2024-03-27

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X

- Definition

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2024-01-01
-Paragraph 45
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_b&doctype=Standard
-URIDate 2024-03-27

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- References

No definition available.

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X

- Definition

The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 24
-IssueDate 2024-01-01
-Paragraph 18
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18&doctype=Standard
-URIDate 2024-03-27

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