Eagle Materials 2026年季度报告

EAGLE MATERIALS INC. (Exact name of registrant as specified in its charter) Delaware(State of Incorporation)75-2520779(I.R.S. Employer Identification No.)5960 Berkshire Lane, Suite 900, Dallas, Texas 75225(Address of principal executive offices)(214) 432-2000(Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant wasrequired to file such reports), and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to besubmitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer,smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,”“accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☒Non-accelerated filer☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transitionperiod for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of theExchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ As of January 26, 2026, the number of outstanding shares of common stock was: TABLE OF CONTENTS PART I. FINANCIAL INFORMATION (UNAUDITED) PageItem 1.Consolidated Financial StatementsConsolidated Statements of Earnings for the Three and Nine Months Ended December 31, 2025and20241Consolidated Statements of Comprehensive Earnings for the Three and Nine Months EndedDecember 31, 2025and 20242Consolidated Balance Sheets as of December 31, 2025, and March 31, 20253Consolidated Statements of Cash Flows for theNine Months Ended December 31, 2025and 20244Consolidated Statements of Stockholders' Equity for the Three and Nine Months Ended December31, 2025 and 20245Notes to Unaudited Consolidated Financial Statements7Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations29Item 3.Quantitative and Qualitative Disclosures About Market Risk46Item 4.Controls and Procedures46 PART II. OTHER INFORMATION Item 1.Legal Proceedings47Item 1a.Risk Factors47Item 2.Unregistered Sales of EquitySecurities and Use of Proceeds47Item 4.Mine Safety Disclosures47Item 5.Other Information47Item 6.Exhibits48SIGNATURES49 Eagle Materials Inc. and SubsidiariesNotes to Unaudited Consolidated Financial Statements (A) BASIS OF PRESENTATION The accompanying Unaudited Consolidated Financial Statements as of and for the three and nine months endedDecember 31, 2025, include the accounts of Eagle Materials Inc. and its majority-owned subsidiaries (collectively, theCompany, us, or we) and have been prepared by the Company, without audit, pursuant to the rules and regulations ofthe Securities and Exchange Commission. These Unaudited Consolidated Financial Statements should be read inconjunction with the Audited Consolidated Financial Statements and the notes thereto included in our Annual Report onForm 10-K for the fiscal year ended March 31, 2025, filed with the Securities and Exchange Commission on May 20,2025. Certain information and footnote disclosures normally included in financial statements prepared in accordance withgenerally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations,although we believe that the disclosures are adequate to make the information presented not misleading. In ouropinion, all adjustments (consisting solely of normal recurring adjustments) necessary to present fairly the informationin the following Unaudited Consolidated Financial Statements of the Company have been included. The results ofoperations for interim periods are not necessarily indicative of the results for the full year. The preparation of financial statements in conformity with accounting principles generally accepted in the United Statesrequires management to make estimates and assumptions that affect the reported amounts of assets and liabilities,disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts ofrevenue and expenses during the reporting period. Actual results could differ from those estimates. Recent Accounting Pronouncements PENDING ADOPTION In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Sta