Arcosa (ACA) 10-K 28 Feb 25 2024 FY Annual report Financial data

Cover Page and DEI

Cover Page and DEI - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2024	Jan. 15, 2025	Jun. 30, 2024
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-38494
Entity Registrant Name	Arcosa, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-5339416
Entity Address, Address Line One	500 N. Akard Street, Suite 400
Entity Address, City or Town	Dallas,
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75201
City Area Code	972
Local Phone Number	942-6500
Title of 12(b) Security	Common Stock ($0.01 par value)
Trading Symbol	ACA
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 4.1
Entity Common Stock, Shares Outstanding		48,776,021
Documents Incorporated by Reference	The information required by Part III of this report, to the extent not set forth herein, is incorporated by reference from the registrant's definitive 2025 Proxy
Entity Central Index Key	0001739445
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Document Financial Statement Error Correction [Flag]	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2024
Audit Information [Abstract]
Auditor Name	ERNST & YOUNG LLP
Auditor Firm ID	42
Auditor Location	Dallas, Texas

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 2,569.9	$ 2,307.9	$ 2,242.8
Operating costs:
Cost of revenues	2,054.7	1,864.1	1,831.7
Selling, general, and administrative expenses	320	261.1	262.8
Gain on disposition of property, plant, equipment, and other assets	(10.3)	(28.2)	(11.7)
(Gain) loss on sale of businesses	2.1	(6.4)	(189)
Asset Impairment Charges	5.8	0	0
Total operating costs	2,372.3	2,090.6	1,893.8
Total operating profit	197.6	217.3	349
Interest expense	70.9	28.1	31
Other, net (income) expense	3.3	6.7	(1.8)
Nonoperating (income) expense	67.6	21.4	32.8
Income before income taxes	130	195.9	316.2
Provision for income taxes:
Current	11.1	4.9	25.6
Deferred	25.2	31.8	44.8
Total provision for income taxes	36.3	36.7	70.4
Net income	$ 93.7	$ 159.2	$ 245.8
Net income per common share:
Basic (in dollars per share)	$ 1.92	$ 3.27	$ 5.08
Diluted (in dollars per share)	$ 1.91	$ 3.26	$ 5.05
Weighted average number of shares outstanding:
Basic (in shares)	48.6	48.5	48.2
Diluted (in shares)	48.8	48.7	48.5
Dividends declared per common share	$ 0.20	$ 0.20	$ 0.20

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 93.7	$ 159.2	$ 245.8
Derivative financial instruments:
Unrealized gains (losses) arising during the period, net of tax expense (benefit)	0	0.1	3.5
Reclassification adjustments for losses (gains) included in net income, net of tax expense (benefit)	0	(1.4)	0.8
Currency translation adjustment:
Unrealized gains (losses) arising during the period, net of tax expense (benefit)	(1.5)	0.8	(0.7)
Other comprehensive income (loss)	(1.5)	(0.5)	3.6
Comprehensive income	$ 92.2	$ 158.7	$ 249.4

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax	$ 0	$ 0	$ 0.9
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax	0	0.4	(0.2)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$ 0.3	$ (0.1)	$ (0.1)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 187.3	$ 104.8
Receivables, net of allowance	350.2	357.1
Inventories:
Raw materials and supplies	147.1	210.8
Work in process	36.2	42.7
Finished goods	176.6	148.3
Total inventory	359.9	401.8
Other	56.6	48.3
Total current assets	954	912
Property, plant, and equipment, net	2,129.4	1,336.3
Goodwill	1,361.2	990.7
Intangibles, net	338.3	270.7
Deferred income taxes	2.8	6.8
Other assets	129.8	61.4
Assets, Total	4,915.5	3,577.9
Current liabilities:
Accounts payable	237.3	272.5
Accrued liabilities	166.4	117.4
Advance billings	100.2	34.5
Current portion of long-term debt	12.1	6.8
Total current liabilities	516	431.2
Debt	1,676.8	561.9
Deferred income taxes	200.6	179.6
Other liabilities	93.9	73.2
Total liabilities	$ 2,487.3	$ 1,245.9
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, outstanding	48,800,000	48,600,000
Common stock, shares, issued	48,800,000	48,600,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Stockholders’ equity:
Common stock	$ 0.5	$ 0.5
Capital in excess of par value	1,696.5	1,682.8
Retained earnings	748.9	664.9
Accumulated other comprehensive loss	(17.7)	(16.2)
Total stockholders' equity	2,428.2	2,332
Total liabilities and stockholders' equity	$ 4,915.5	$ 3,577.9

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 10.3	$ 5.3
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, outstanding	48,800,000	48,600,000
Common stock, shares, issued	48,800,000	48,600,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating activities:
Net income	$ 93.7	$ 159.2	$ 245.8
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, and amortization	195	159.5	154.1
Asset Impairment Charges	5.8	0	0
Stock-based compensation expense	24.3	23.9	19.1
Provision for deferred income taxes	25.2	31.8	44.8
Gain on disposition of property, plant, equipment, and other assets	(10.3)	(28.2)	(11.7)
(Gain) loss on sale of businesses	2.1	(6.4)	(189)
(Increase) decrease in other assets	23.6	(6.4)	(3.8)
Increase (decrease) in other liabilities	(42.8)	(7.1)	(16)
Other	0.4	6.5	(3.7)
Changes in current assets and liabilities:
(Increase) decrease in receivables	70	(47.8)	(65.9)
(Increase) decrease in inventories	59.2	(83.5)	(26.7)
(Increase) decrease in other current assets	(4.3)	(1.8)	(8.5)
Increase (decrease) in accounts payable	(48.3)	77.2	27
Increase (decrease) in advance billings	66.8	(1.4)	21.9
Increase (decrease) in accrued liabilities	41.6	(14.5)	(13.1)
Net cash provided by operating activities	502	261	174.3
Investing activities:
Proceeds from disposition of property, plant, equipment, and other assets	18.3	36.6	32.2
Capital expenditures	(189.7)	(203.5)	(138)
Acquisitions, net of cash acquired	(1,424.1)	(120.9)	(75.1)
Proceeds from sale of businesses	86.6	2	271.6
Net cash provided (required) by investing activities	(1,508.9)	(285.8)	90.7
Financing activities:
Payments to retire debt	(502)	(143.8)	(220.2)
Proceeds from issuance of debt	1,635	160	80
Shares repurchased	0	(13.8)	(15)
Dividends paid to common shareholders	(9.7)	(9.8)	(9.8)
Purchase of shares to satisfy employee tax on vested stock	(10.6)	(11.4)	(12.5)
Holdback payment from acquisition	0	(10)	0
Debt issuance costs	(23.3)	(2)	0
Net cash (required) provided by financing activities	1,089.4	(30.8)	(177.5)
Net increase (decrease) in cash and cash equivalents	82.5	(55.6)	87.5
Cash and cash equivalents at beginning of period	104.8	160.4	72.9
Cash and cash equivalents at end of period	$ 187.3	$ 104.8	$ 160.4

Supplemental Cash Flow Informat

Supplemental Cash Flow Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Interest paid	$ 50.3	$ 23.4	$ 23.6
Income tax payments (refunds)	(5)	13.6	21.9
Cash and cash equivalents at end of period	$ (187.3)	$ (104.8)	$ (160.4)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock, Common
Beginning balance at Dec. 31, 2021	$ 1,953.3	$ 0.5	$ 1,692.6	$ 279.5	$ (19.3)	$ 0
Beginning balance, shares at Dec. 31, 2021		48,300,000				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	245.8			245.8
Other comprehensive income (loss)	3.6				3.6
Cash dividends on common stock	(9.8)			(9.8)
Restricted shares, net, value	6.5		20.1			$ (13.6)
Restricted shares, net, shares		700,000				300,000
Shares repurchased, value	(15)					$ (15)
Shares repurchased, shares						(300,000)
Retirement of treasury stock, value	0		(28.6)			$ (28.6)
Retirement of treasury stock, shares		(600,000)				(600,000)
Ending balance at Dec. 31, 2022	2,184.4	$ 0.5	1,684.1	515.5	(15.7)	$ 0
Ending balance, shares at Dec. 31, 2022		48,400,000				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	159.2			159.2
Other comprehensive income (loss)	(0.5)				(0.5)
Cash dividends on common stock	(9.8)			(9.8)
Restricted shares, net, value	12.5		24.6			$ (12.1)
Restricted shares, net, shares		500,000				100,000
Shares repurchased, value	$ (13.8)					$ (13.8)
Shares repurchased, shares	(200,000)					(200,000)
Retirement of treasury stock, value	$ 0		(25.9)			$ (25.9)
Retirement of treasury stock, shares		(300,000)				(300,000)
Ending balance at Dec. 31, 2023	$ 2,332	$ 0.5	1,682.8	664.9	(16.2)	$ 0
Ending balance, shares at Dec. 31, 2023		48,600,000				0
Statement of Stockholders' Equity [Abstract]
Common stock, par value (in dollars per share)	$ 0.01
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 93.7			93.7
Other comprehensive income (loss)	(1.5)				(1.5)
Cash dividends on common stock	(9.7)			(9.7)
Restricted shares, net, value	13.7		25.8			$ (12.1)
Restricted shares, net, shares		300,000				100,000
Retirement of treasury stock, value	0		(12.1)			$ (12.1)
Retirement of treasury stock, shares		(100,000)				(100,000)
Ending balance at Dec. 31, 2024	$ 2,428.2	$ 0.5	$ 1,696.5	$ 748.9	$ (17.7)	$ 0
Ending balance, shares at Dec. 31, 2024		48,800,000				0
Statement of Stockholders' Equity [Abstract]
Common stock, par value (in dollars per share)	$ 0.01

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Overview and Summary of Significant Accounting Policies Basis of Presentation Arcosa, Inc. and its consolidated subsidiaries (“Arcosa,” the “Company,” “we,” or “our”), headquartered in Dallas, Texas, is a provider of infrastructure-related products and solutions with leading brands serving construction, engineered structures, and transportation markets in North America. Arcosa is a Delaware corporation and was incorporated in 2018 as an independent, publicly-traded company, listed on the New York Stock Exchange. The accompanying Consolidated Financial Statements present our historical financial position, results of operations, comprehensive income/loss, and cash flows in accordance with accounting principles generally accepted in the U.S. (“GAAP”). All significant intercompany accounts and transactions have been eliminated. Stockholders' Equity In December 2024, the Company’s Board of Directors (the “Board”) authorized a new $50.0 million share repurchase program effective January 1, 2025 through December 31, 2026 to replace a program of the same amount that expired on December 31, 2024. Under the previous program, the Company did not repurchase any shares during the year ended December 2024, and repurchased 200,000 shares at a cost of $13.8 million during the year ended December 31, 2023. Revenue Recognition Revenue is measured based on the allocation of the transaction price in a contract to satisfied performance obligations. The transaction price does not include any amounts collected on behalf of third parties. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. The following is a description of principal activities from which the Company generates its revenue, separated by reportable segments. Payments for our products and services are generally due within normal commercial terms. For a further discussion regarding the Company’s reportable segments, see Note 4 Segment Information. Construction Products The Construction Products segment recognizes substantially all revenue when the customer has accepted the product and legal title of the product has passed to the customer. Engineered Structures Within the Engineered Structures segment, revenue is recognized for wind towers and certain utility structures over time as the products are manufactured using an input approach based on the costs incurred relative to the total estimated costs of production. We recognize revenue over time for these products as they are highly customized to the needs of an individual customer resulting in no alternative use to the Company if not purchased by the customer after the contract is executed. In addition, we have the right to bill the customer for our work performed to date plus at least a reasonable profit margin for work performed. As of December 31, 2024 and 2023, we had a contract asset of $65.5 million and $66.8 million, respectively, which is included in receivables, net of allowance, within the Consolidated Balance Sheets. The decrease in the contract asset is attributed to the timing of deliveries of finished structures to customers during the period. For all other products, revenue is recognized when the customer has accepted the product and legal title of the product has passed to the customer. Transportation Products The Transportation Products segment recognizes revenue when the customer has accepted the product and legal title of the product has passed to the customer. Revenues Total revenues for the Company's reportable segments are presented below: Year Ended December 31, 2024 2023 2022 ($ in millions) Aggregates and specialty materials $ 977.9 $ 879.9 $ 821.4 Construction site support 127.2 121.4 102.1 Construction Products 1,105.1 1,001.3 923.5 Utility, wind, and related structures 1,047.3 873.5 813.1 Storage tanks — — 188.9 Engineered Structures 1,047.3 873.5 1,002.0 Inland barges 329.8 280.2 189.9 Steel components (1) 87.8 153.3 127.4 Transportation Products 417.6 433.5 317.3 Segment Totals before Eliminations 2,570.0 2,308.3 2,242.8 Eliminations (0.1) (0.4) — Consolidated Total $ 2,569.9 $ 2,307.9 $ 2,242.8 (1) On August 16, 2024, the Company completed the divestiture of its steel components business. Unsatisfied Performance Obligations The following table includes estimated revenue expected to be recognized in future periods related to performance obligations that are unsatisfied or partially satisfied as of December 31, 2024 and the percentage of the outstanding performance obligations as of December 31, 2024 expected to be delivered during 2025: Unsatisfied performance obligations at December 31, 2024 Total (in millions) Engineered Structures: Utility, wind, and related structures $ 1,190.8 Transportation Products: Inland barges $ 280.1 Approximately 64% of the unsatisfied performance obligations for our utility, wind, and related structures in our Engineered Structures segment are expected to be delivered during 2025, approximately 13% are expected to be delivered during 2026, and the remainder are expected to be delivered through 2028. Approximately 92% of the unsatisfied performance obligations for inland barges in our Transportation Products segment are expected to be delivered during 2025, and the remainder are expected to be delivered in 2026. Income Taxes The liability method is used to account for income taxes. Deferred income taxes represent the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Valuation allowances reduce deferred tax assets to an amount that will more likely than not be realized. The Company regularly evaluates the likelihood of realization of tax benefits derived from positions it has taken in various federal and state filings after consideration of all relevant facts, circumstances, and available information. For those tax positions that are deemed more likely than not to be sustained, the Company recognizes the benefit it believes is cumulatively greater than 50% likely to be realized. To the extent the Company were to prevail in matters for which accruals have been established or be required to pay amounts in excess of recorded reserves, the effective tax rate in a given financial statement period could be materially impacted. Financial Instruments The Company considers all highly liquid debt instruments to be cash and cash equivalents if purchased with a maturity of three months or less. Financial instruments that potentially subject the Company to a concentration of credit risk are primarily cash investments and receivables. The Company places its cash investments in bank deposits and highly-rated money market funds, and its investment policy limits the amount of credit exposure to any one commercial issuer. We seek to limit concentrations of credit risk with respect to receivables with control procedures that monitor the credit worthiness of customers, together with the large number of customers in the Company's customer base and their dispersion across different industries and geographic areas. As receivables are generally unsecured, the Company maintains an allowance based upon the expected credit losses. Receivable balances determined to be uncollectible are charged against the allowance. To accelerate the conversion to cash, the Company may sell a portion of its trade receivables to third parties. The Company has no recourse to these receivables once they are sold but may have continuing involvement related to servicing and collection activities. The impact of these transactions in the Company's Consolidated Statements of Operations for the years ended December 31, 2024, 2023, and 2022 was not significant. The carrying values of cash, receivables, and accounts payable are considered to be representative of their respective fair values. Inventories Inventories are valued at the lower of cost or net realizable value. Cost is determined principally on the first in first out method. The value of inventory is adjusted for damaged, obsolete, excess, or slow-moving inventory. Work in process and finished goods include material, labor, and overhead. Property, Plant, and Equipment Property, plant, and equipment are stated at cost and depreciated or depleted over their estimated useful lives, primarily using the straight-line method. The estimated useful lives are: buildings and improvements - 5 to 30 years; leasehold improvements - the lesser of the term of the lease or 11 years; and machinery and equipment - 3 to 15 years. Depletion of mineral reserves is calculated based on estimated reserves using the units-of-production method on a quarry-by-quarry basis. The costs of ordinary maintenance and repair are charged to operating costs as incurred. Goodwill and Intangible Assets Goodwill is required to be tested for impairment annually, or on an interim basis when events or changes in circumstances indicate the carrying amount might be impaired. The quantitative goodwill impairment test is assessed at the “reporting unit” level by comparing the reporting unit's estimated fair value with the carrying amount of its net assets. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized. The goodwill impairment is measured as the excess of the reporting unit's carrying value over its fair value, not to exceed the amount of goodwill allocated to the reporting unit. The estimates and judgments that most significantly affect the fair value calculations are assumptions, consisting of level three inputs, related to revenue and operating profit growth, discount rates, and exit multiples. The Company performs its annual goodwill impairment analysis as of October 1 of each year. As of October 1, 2024 and 2023, the Company's annual impairment test of goodwill was completed at the reporting unit level and no impairment charges were determined to be necessary. Intangible assets are recorded at fair value, using level three inputs, on the date of acquisition and evaluated to determine their estimated useful life. These assets primarily consist of customer relationships and permits and are amortized using the straight-line method. The estimated useful lives for definite-lived intangible assets are: customer relationships - 2 to 20 years; permits - 10 to 29 years; and other - 1 to 34 years. Indefinite-lived intangible assets primarily relate to acquired trademarks. These assets are not amortized but are evaluated for impairment annually on October 1, or on an interim basis when events or changes in circumstances indicate the carrying amount may not be recoverable. The impairment test compares the fair value of each asset to its carrying value using a relief from royalty method. As of October 1, 2024 and 2023, the Company's annual impairment test was completed and no impairment charges were determined to be necessary. Long-lived Assets The Company evaluates the carrying value of long-lived assets to be held and used, including property, plant, and equipment and definite-lived intangibles, for potential impairment when events or changes in circumstances indicate the carrying amount may not be recoverable. The carrying value of long-lived assets to be held and used is considered impaired only when the carrying value is not recoverable through undiscounted future cash flows and the fair value of the assets is less than their carrying value. Fair value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risks involved or market quotes as available. Impairment losses on long-lived assets held for sale are determined in a similar manner, except that fair values are reduced by the estimated cost to dispose of the assets. The Company recorded an impairment of $5.8 million during the year ended December 31, 2024 related to the closure of the Company's aggregates operations in west Texas in our Construction Products segment. No impairment charges were recognized during the years ended December 31, 2023 or 2022. Workers ’ Compensation The Company is effectively self-insured for workers ’ compensation claims. A third-party administrator is used to process claims. We accrue our workers' compensation liability based upon independent actuarial studies. As of December 31, 2024 and 2023, the Company's accrual for worker's compensation costs was $18.9 million and $24.2 million, respectively, which is included in accrued liabilities and other long-term liabilities within the Consolidated Balance Sheets. Warranties The Company provides various express, limited product warranties that generally range from 1 to 5 years depending on the product. The warranty costs are estimated using a two-step approach. First, an engineering estimate is made for the cost of all claims that have been asserted by customers. Second, based on historical, accepted claims experience, a cost is accrued for all products still within a warranty period for which no claims have been filed. The Company provides for the estimated cost of product warranties at the time revenue is recognized related to products covered by warranties and assesses the adequacy of the resulting reserves on a quarterly basis. As of December 31, 2024 and 2023, the Company's accrual for warranty costs was $1.3 million and $1.2 million, respectively, which is included in accrued liabilities within the Consolidated Balance Sheets. Derivative Instruments The Company may, from time to time, use derivative instruments to mitigate the impact of changes in interest rates, commodity prices, or changes in foreign currency exchange rates. For derivative instruments designated as hedges, the Company formally documents the relationship between the derivative instrument and the hedged item, as well as the risk management objective and strategy for the use of the derivative instrument. This documentation includes linking the derivative to specific assets or liabilities on the balance sheet, commitments, or forecasted transactions. At the time a derivative instrument is entered into, and at least quarterly thereafter, the Company assesses whether the derivative instrument is effective in offsetting the changes in fair value or cash flows of the hedged item. Any change in the fair value of the hedged instrument is recorded in accumulated other comprehensive loss (“AOCL”) as a separate component of stockholders' equity and reclassified into earnings in the period during which the hedged transaction affects earnings. The Company monitors its derivative positions and the credit ratings of its counterparties and does not anticipate losses due to counterparties' non-performance. Foreign Currency Translation Certain operations outside the U.S. prepare financial statements in currencies other than the U.S. dollar. The income statement amounts are translated at average exchange rates for the year, while the assets and liabilities are translated at year-end exchange rates. Translation adjustments are accumulated as a separate component of stockholders' equity and other comprehensive income. The functional currency of our Mexico operations is considered to be the U.S. dollar. The functional currency of our Canadian operations is considered to be the Canadian dollar. Other Comprehensive Income (Loss) Other comprehensive income (loss) consists of foreign currency translation adjustments and the effective unrealized gains and losses on the Company's derivative financial instruments, the sum of which, along with net income, constitutes comprehensive net income (loss). See Note 12 Accumulated Other Comprehensive Loss. All components are shown net of tax. Recent Accounting Pronouncements Recently adopted accounting pronouncements Effective January 1, 2024, the Company adopted Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The adoption of this guidance did not have a material effect on the Company's Consolidated Financial Statements. Recently issued accounting pronouncements not adopted as of December 31, 2024 Effective January 1, 2025, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which is intended to improve the transparency of income tax disclosures by requiring 1) consistent categories and greater disaggregation of information in the rate reconciliation and 2) income taxes paid disaggregated by jurisdiction. The standard also includes certain other amendments to improve the effectiveness of income tax disclosures. The Company will adopt the additional disclosure requirements within its annual reporting for the year ending December 31, 2025. In November 2024, the FASB issued Accounting Standards Update No. 2024-03. "Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses" ("ASU 2024-03"), which requires public business entities to disclose additional information about certain key expense categories within major income statement captions in the notes to consolidated financial statements. These enhanced disclosures are expected to help investors more effectively understand an entity's performance, assess its prospects for future cash flows, and compare an entity's performance over time and with that of other entities. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied either prospectively or retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2024-03 on its Consolidated Financial Statements. Management's Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Acquisitions and Divestitures

Acquisitions and Divestitures	12 Months Ended
	Dec. 31, 2024
Business Combinations [Abstract]
Acquisitions and Divestitures	The Company's acquisition activities are summarized below: Year Ended December 31, 2024 2023 2022 (in millions) Acquisitions: Purchase price $ 1,424.2 $ 119.4 $ 75.6 Net cash paid $ 1,424.1 $ 120.9 $ 75.1 Goodwill recorded $ 397.1 $ 40.4 $ 11.6 2024 Acquisitions On October 1, 2024, we acquired substantially all of the construction materials business of Stavola Holding Corporation and its affiliated entities ("Stavola") for $1.2 billion in cash, subject to certain customary purchase price adjustments. The purchase price was funded with a combination of proceeds from a private offering of $600.0 million of 6.875% senior unsecured notes that closed on August 26, 2024 and $700.0 million in borrowings under a variable-rate secured term loan entered into on October 1, 2024. See Note 7 Debt for additional information. Stavola, which is included in our Construction Products segment, is an aggregates-led and vertically integrated construction materials company primarily serving the New York-New Jersey Metropolitan Statistical Area ("MSA") through its network of five hard rock natural aggregates quarries, twelve asphalt plants, and three recycled aggregates sites. The acquisition expanded our platform into the nation’s largest MSA with industry-leading financial attributes. The Stavola acquisition was recorded as a business combination based on a preliminary valuation of assets acquired and liabilities assumed at their acquisition date fair values using unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities ("Level 3" inputs). We expect to complete our purchase price allocation as soon as reasonably possible, not to exceed one year from the acquisition date. Adjustments to the preliminary purchase price allocation could be material, particularly with respect to our preliminary estimates of property, plant, and equipment, including mineral reserves. The following table details the preliminary purchase price allocation as of the acquisition date: (in millions) Cash $ 0.7 Receivables, net of allowance 69.1 Inventories 23.2 Other 2.6 Property, plant, and equipment, including mineral reserves 743.0 Goodwill 351.5 Intangibles 41.0 Other assets 24.9 Accounts payable (17.9) Accrued liabilities (2.4) Advance billings (0.8) Other liabilities (25.3) Total net assets acquired $ 1,209.6 Goodwill represents the excess of the purchase consideration over the preliminary valuation of the net assets acquired. The goodwill acquired, which has been assigned to the Construction Products segment, is tax-deductible and primarily attributable to Stavola's market position and existing workforce. The acquired intangibles include beneficial use rights, recycling permits, and the Stavola trade name, which have a useful life of 34 years, 20 years, and 5 years, respectively. Non-recurring transaction costs incurred related to the Stavola acquisition were approximately $25.5 million during the year ended December 31, 2024. These costs are included in selling, general, and administrative expenses in the Consolidated Statement of Operations. Additionally, the Company incurred $6.2 million of debt issuance costs for commitments on a bridge loan facility that was not drawn upon and terminated upon placement of the long term financing to fund Stavola. See Note 7 Debt for additional information. These non-recurring costs are included in interest expense on the Consolidated Statement of Operations. On October 1, 2024, the Company also entered into three separate lease agreements for properties owned by the sellers. These lease agreements were accounted for separately from the Stavola acquisition and the corresponding right of use assets and lease liabilities of $12.6 million are reflected in the Consolidated Balance Sheet as of December 31, 2024. Revenues and operating profit included in the Consolidated Statement of Operations from the date of the Stavola acquisition were approximately $78.2 million and $4.5 million during the year ended December 31, 2024, respectively. The following table represents the unaudited pro-forma consolidated operating results of the Company as if the Stavola acquisition had been completed on January 1, 2023 and includes adjustments to: • Include additional depreciation, depletion, and amortization expense related to the fair value of acquired property, plant, and equipment, mineral reserves, and intangible assets. • Include the impact to cost of sales from the sell-through of inventory that was stepped up in value. • Exclude transaction costs of $25.5 million from the year ended December 31, 2024 and reflect such expenses in the year ended December 31, 2023. • Include additional interest expense related to debt financing transactions. The unaudited pro-forma information should not be considered indicative of the results that would have occurred if the acquisition had been completed on January 1, 2023, nor is such unaudited pro-forma information necessarily indicative of future results. Year Ended Year Ended (in millions) Revenues $ 2,769.8 $ 2,563.3 Income before income taxes $ 113.3 $ 93.5 In July 2024, we completed the acquisition of a Phoenix, Arizona based natural aggregates business in our Con struction Products segment, for a total purchase price of $35.0 million . In April 2024, we completed the acquisition of Ameron Pole Products LLC ("Ameron"), a leading manufacturer of highly engineered, premium concrete and steel poles for a broad range of infrastructure applications, including lighting, traffic, electric distribution, and small-cell telecom, for a total purchase price of $180.0 million. With operations in Alabama, California, and Oklahoma, Ameron is included in our Engineered Structures segment. The acquisition was funded with $160.0 million of borrowings under our revolving credit facility and cash on hand. The acquisition was recorded as a business combination based on a valuation of the assets acquired and liabilities assumed at their acquisition date fair value using Level 3 inputs. The final valuation resulted in the recognition of, among others, $60.8 million of property, plant, and equipment, $25.6 million of customer relationships, $18.1 million of inventory, $12.8 million of developed technology, $12.0 million of accounts receivable, $8.9 million of trademarks and $42.3 million of goodwill in our Engineered Structures segment. The goodwill acquired, which is tax-deductible, primarily relates to Ameron's market position and existing workforce. 2023 Acquisitions On December 20, 2023, we completed the acquisition of certain assets and liabilities of Lake Point Holdings, LLC and Lake Point Restoration LLC, (collectively "Lake Point") a Florida based natural aggregates business in our Construction Products segment, for a total purchase price of $65.1 million. The acquisition was funded with $60.0 million of borrowings under our revolving credit facility and cash on hand. The acquisition was recorded as a business combination based on a valuation of the assets acquired and liabilities assumed at their acquisition date fair value using Level 3 inputs. The final valuation resulted in the recognition of, among others, $13.3 million of property, plant, and equipment, $19.1 million of mineral reserves, $11.5 million of permits, and $15.6 million of goodwill in our Construction Products segment. In October 2023, we completed the acquisition of certain assets and liabilities of a Florida based recycled aggregates business and a Phoenix, Arizona based recycled aggregates business, both of which are included in our Construction Products segment. The purchase prices of these acquisitions were not significant. In September 2023, we completed the acquisition of certain assets and liabilities of a Houston, Texas based stabilized sand producer in our Construction Products segment. The purchase price of the acquisition was not significant. In March 2023, we completed the stock acquisition of a Houston, Texas based shoring, trench, and excavation products business in our Construction Products segment. In February 2023, we completed the acquisition of certain assets and liabilities of a Phoenix, Arizona based recycled aggregates business in our Construction Products segment. The purchase prices of these acquisitions were not significant. 2022 Acquisitions In May 2022, we completed the stock acquisition of Recycled Aggregate Materials Company, Inc. ("RAMCO"), a leading producer of recycled aggregates in the Los Angeles metropolitan area, which is included in our Construction Products segment, for a total purchase price of $77.4 million. The acquisition was funded with $80.0 million of borrowings under our revolving credit facility. The acquisition was recorded as a business combination based on a valuation of the assets acquired and liabilities assumed at their acquisition date fair value using Level 3 inputs. The final valuation resulted in the recognition of, among others, $54.2 million of permits with an initial weighted average useful life of 20 years, $6.4 million of property, plant, and equipment, and $13.4 million of goodwill in our Construction Products segment. The remaining assets and liabilities were not significant in relation to assets and liabilities at the consolidated or segment level. Divestitures On August 16, 2024, the Company completed the divestiture of its steel components business. The steel components business, previously reported in the Transportation Products segment, was a leading supplier of railcar coupling devices, railcar axles, and circular forgings. The total consideration for the divestiture was $110.0 million consisting of $55.0 million in cash, a $25.0 million seller's note and a $30.0 million earnout of which the estimated fair value as of December 31, 2024 was $15.4 million. See Note 3 Fair Value Accounting. During the year ended December 31, 2024, the Company recognized a loss of $21.6 million on the sale of the business, which is reflected in (gain) loss on sale of businesses on the Consolidated Statement of Operations. Revenues and operating profit (loss) of the steel components business were $87.8 million and $(19.5) million, respectively, for the year ended December 31, 2024, $153.3 million and $11.0 million, respectively, for the year ended December 31, 2023, and $127.4 million and $0.9 million, respectively, for the year end December 31, 2022. As the steel components business was not core to Arcosa's long-term strategy, its divestiture was not considered a strategic shift that would have a major effect on the Company's operations or financial results either from a quantitative or qualitative perspective. As such, it is not reported as a discontinued operation. During the three months ended June 30, 2024, we completed the divestiture of certain assets and liabilities of a single-location asphalt and paving operation in our Construction Products segment and the sale of a non-operating facility in our Engineered Structures segment. The total consideration for these divestitures was $27.3 million. The Company recognized a net pre-tax gain of $12.5 million which is reflected in (gain) loss on sale of businesses on the Consolidated Statement of Operations. There were no divestitures completed during the year ended December 31, 2023. In October 2022, the Company completed the sale of its storage tanks business for $275.0 million. Net cash proceeds received at closing were approximately $271.6 million, after transaction closing costs. The sale resulted in a pre-tax gain of $189.0 million recognized during the year ended December 31, 2022. An additional gain of $6.9 million and $6.4 million was recognized during the years ended December 31, 2024 and 2023, respectively, primarily due to the resolution of certain contingencies from the sale. The storage tanks business, historically reported within the Engineered Structures segment as continuing operations until the date of sale, was a leading manufacturer of steel pressure tanks for the storage and transportation of propane, ammonia, and other gases serving the residential, commercial, energy, and agricultural markets with operations in the U.S. and Mexico. Revenues and operating profit of the storage tanks business prior to the sale were $188.9 million and $41.1 million, respectively, for the year ended December 31, 2022. As the sale of the storage tanks business was not considered a strategic shift that would have had a major effect on the Company's operations or financial results, it is not reported as a discontinued operation. In October 2022, the Company used $155.0 million of the cash proceeds from the sale to repay the outstanding loans borrowed under its revolving credit facility. See Note 7 Debt for additional information. Other In June 2023, the Company settled a $15.0 million holdback obligation from the 2021 acquisition of Southwest Rock upon the extension of a certain mineral reserve lease. Based on final negotiations with the seller, the holdback obligation was settled for $10.0 million and paid in June 2023. The $5.0 million difference between the settlement amount and the amount accrued at the time of acquisition was recorded as a reduction in cost of revenues in the Consolidated Statement of Operations.

Fair Value Accounting

Fair Value Accounting	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value Accounting	Fair Value Accounting Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurement as of December 31, 2024 Level 1 Level 2 Level 3 Total (in millions) Assets: Cash equivalents $ 133.0 $ — $ — $ 133.0 Contingent consideration (1) — — 15.4 15.4 Total assets $ 133.0 $ — $ 15.4 $ 148.4 Liabilities: Contingent consideration (2) $ — $ — $ 1.4 $ 1.4 Total liabilities $ — $ — $ 1.4 $ 1.4 Fair Value Measurement as of December 31, 2023 Level 1 Level 2 Level 3 Total (in millions) Liabilities: Contingent consideration (2) $ — $ — $ 2.7 $ 2.7 Total liabilities $ — $ — $ 2.7 $ 2.7 (1) Included in other assets on the Consolidated Balance Sheets. (2) Included in accrued liabilities on the Consolidated Balance Sheets. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for that asset or liability in an orderly transaction between market participants on the measurement date. An entity is required to establish a fair value hierarchy that maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. The three levels of inputs that may be used to measure fair values are listed below: Level 1 – This level is defined as quoted prices in active markets for identical assets or liabilities. The Company’s cash equivalents are instruments of the U.S. Treasury or highly-rated money market mutual funds. Level 2 – This level is defined as observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – This level is defined as unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Contingent consideration relates to estimated future payments expected from businesses previously acquired or sold. We estimate the fair value of the contingent consideration using a model appropriate for the structure of the contingent consideration, which may include discounted cash flow models, Monte Carlo simulations, or option pricing models. The fair values are sensitive to changes in the forecast of the performance metrics and in other metrics such as discount rates and volatility. The fair values are reassessed quarterly based on assumptions used in our latest projections.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Segment Information	Segment Information The Company's operating segments are identified on the basis of information that is reviewed by our chief operating decision maker, the Chief Executive Officer, to make decisions about resources to be allocated and assess its performance. The Company reports operating results in three principal business segments: Construction Products. The Construction Products segment primarily produces and sells natural and recycled aggregates, specialty materials, asphalt mix, and construction site support equipment, including trench shields and shoring products. Engineered Structures. The Engineered Structures segment primarily manufactures and sells steel and concrete structures for infrastructure businesses, including utility structures for electricity transmission and distribution, structural wind towers, traffic and lighting structures, and telecommunication structures. These products share similar manufacturing competencies and steel sourcing requirements and can be manufactured across our North American footprint. Historically, the segment manufactured storage and distribution tanks. In October 2022, the Company completed the divestiture of its storage tanks business. See Note 2 Acquisitions and Divestitures. Transportation Products. The Transportation Products segment primarily manufactures and sells inland barges, fiberglass barge covers, winches, marine hardware and other transportation and industrial equipment. In August 2024, the Company completed the sale of its steel components business, which manufactured and sold steel components for railcars. See Note 2 Acquisitions and Divestitures. The financial information for these segments is shown in the tables below. We operate principally in North America. Year Ended December 31, 2024 Construction Products Engineered Structures Transportation Products Corporate Eliminations Consolidated Revenues $ 1,105.1 $ 1,047.3 $ 417.6 $ — $ (0.1) $ 2,569.9 Operating Costs Cost of revenues 864.0 847.5 343.3 — (0.1) 2,054.7 Selling, general, and administrative 116.2 88.4 22.5 92.9 — 320.0 Gain on disposition of property, plant, equipment, and other assets (9.8) (0.5) — — — (10.3) (Gain) loss on sale of businesses (5.0) (14.5) 21.6 — — 2.1 Impairment charge 5.8 — — — — 5.8 Operating profit (loss) $ 133.9 $ 126.4 $ 30.2 $ (92.9) $ — $ 197.6 Depreciation, depletion, and amortization $ 134.7 $ 45.4 $ 12.6 $ 2.3 $ — $ 195.0 Assets $ 3,304.9 $ 1,191.5 $ 149.6 $ 269.5 $ — $ 4,915.5 Capital Expenditures $ 111.7 $ 64.4 $ 11.0 $ 2.6 $ — $ 189.7 Year Ended December 31, 2023 Construction Products Engineered Structures Transportation Products Corporate Eliminations Consolidated Revenues $ 1,001.3 $ 873.5 $ 433.5 $ — $ (0.4) $ 2,307.9 Operating Costs Cost of revenues 783.9 718.3 362.3 — (0.4) 1,864.1 Selling, general, and administrative 107.0 65.9 25.4 62.8 — 261.1 Gain on disposition of property, plant, equipment, and other assets (28.2) — — — — (28.2) Gain on sale of storage tanks business — (6.4) — — — (6.4) Operating profit (loss) $ 138.6 $ 95.7 $ 45.8 $ (62.8) $ — $ 217.3 Depreciation, depletion, and amortization $ 111.7 $ 26.6 $ 16.0 $ 5.2 $ — $ 159.5 Assets $ 2,043.1 $ 1,063.4 $ 308.2 $ 163.2 $ — $ 3,577.9 Capital Expenditures $ 89.9 $ 97.8 $ 13.9 $ 1.9 $ — $ 203.5 Year Ended December 31, 2022 Construction Products Engineered Structures Transportation Products Corporate Eliminations Consolidated Revenues $ 923.5 $ 1,002.0 $ 317.3 $ — $ — $ 2,242.8 Operating Costs Cost of revenues 736.3 812.4 283.0 — — 1,831.7 Selling, general, and administrative 100.4 73.6 22.8 66.0 — 262.8 Gain on disposition of property, plant, equipment, and other assets (9.7) (2.0) — — — (11.7) Gain on sale of storage tanks business — (189.0) — — — (189.0) Operating profit (loss) $ 96.5 $ 307.0 $ 11.5 $ (66.0) $ — $ 349.0 Depreciation, depletion, and amortization $ 102.7 $ 30.5 $ 15.8 $ 5.1 $ — $ 154.1 Assets $ 1,895.7 $ 956.1 $ 264.0 $ 224.8 $ — $ 3,340.6 Capital Expenditures $ 84.6 $ 44.5 $ 8.8 $ 0.1 $ — $ 138.0 Corporate assets are composed of cash and cash equivalents, certain property, plant, and equipment, and other assets. Capital expenditures exclude amounts paid for business acquisitions, but include amounts paid for the acquisition of land and reserves in our Construction Products segment. Revenues from one customer included in the Engineered Structures segment constituted 10.8%, 8.1%, and 9.3% of consolidated revenues for the years ended December 31, 2024, 2023, and 2022, respectively. Revenues and operating profit (loss) for our U.S. and foreign operations for the years ended December 31, 2024, 2023, and 2022 are presented below. Our primary foreign operations are in Mexico, while Canadian operations are not significant in relation to the Consolidated Financial Statements. The decreases in foreign operations revenue from 2022 to 2023 are largely due to the sale of the storage tanks business. The operating profits presented below exclude the gain on sale of the storage tanks business. See Note 2 Acquisitions and Divestitures. Year Ended December 31, 2024 2023 2022 (in millions) U.S.: Revenues: External $ 2,556.2 $ 2,271.5 $ 2,159.8 Intercompany 47.6 40.5 25.0 $ 2,603.8 $ 2,312.0 $ 2,184.8 Operating profit (loss) $ 191.8 $ 208.5 $ 153.9 Foreign operations: Revenues: External $ 13.7 $ 36.4 $ 83.0 Intercompany 77.8 62.4 116.1 $ 91.5 $ 98.8 $ 199.1 Operating profit (loss) $ (1.1) $ 2.4 $ 6.1 Total assets and long-lived assets for our U.S. and foreign operations as of December 31, 2024 and 2023 are presented below: Total Assets Long-Lived Assets December 31, 2024 2023 2024 2023 (in millions) U.S. $ 4,762.6 $ 3,423.4 $ 2,024.9 $ 1,241.2 Foreign operations $ 152.9 $ 154.5 $ 104.5 $ 95.1

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	Property, Plant, and Equipment The following table summarizes the components of property, plant, and equipment as of December 31, 2024 and 2023. December 31, December 31, (in millions) Land $ 158.3 $ 140.2 Mineral reserves 1,111.7 546.9 Buildings and improvements 366.4 345.6 Machinery and other 1,292.8 1,121.0 Construction in progress 129.7 115.5 3,058.9 2,269.2 Less accumulated depreciation and depletion (929.5) (932.9) $ 2,129.4 $ 1,336.3 The increase in mineral reserves is primarily due to the acquisition of Stavola in our Construction Products segment. We did not capitalize any interest expense as part of the construction of facilities and equipment during 2024 or 2023. As of December 31, 2024 and 2023, the Company had non-operating facilities with a net book value of $12.7 million and $14.6 million, respectively, classified as property, plant, and equipment, net on our Consolidated Balance Sheets. We estimate the fair market value of properties not currently in use based on the location and condition of the properties, the fair market value of similar properties in the area, and the Company's experience selling similar properties in the past. Our estimated fair value of these assets exceeds their book value.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill Goodwill by segment is as follows: December 31, December 31, (in millions) Construction Products $ 861.2 $ 516.1 Engineered Structures 480.1 437.6 Transportation Products 19.9 37.0 $ 1,361.2 $ 990.7 The increase in Construction Products goodwill during the year ended December 31, 2024 is primarily due to the acquisition of Stavola, partially offset by measurement period adjustments from the 2023 acquisitions and the divestiture of a single-location asphalt and paving business completed in April 2024. The increase in Engineered Structures goodwill during the year ended December 31, 2024 is due to the acquisition of Ameron. The decrease in Transportation Products goodwill during the year ended December 31, 2024 is due to the divestiture of the steel components business in August 2024. See Note 2 Acquisitions and Divestitures. Intangible Assets Intangibles, net consisted of the following: December 31, 2024 December 31, 2023 (in millions) Intangibles with indefinite lives - Trademarks $ 43.8 $ 34.9 Intangibles with definite lives: Customer relationships 169.1 142.7 Permits 178.1 166.9 Other 49.6 2.3 396.8 311.9 Less accumulated amortization (102.3) (76.1) 294.5 235.8 Intangible assets, net $ 338.3 $ 270.7 Total amortization expense from intangible assets was $26.3 million, $20.9 million, and $19.7 million for the years ended December 31, 2024, 2023 and 2022, respectively. Expected future amortization expense of intangibles as of December 31, 2024 is as follows: Amortization Expense (in millions) 2025 $ 26.7 2026 22.7 2027 20.5 2028 20.5 2029 20.1 Thereafter 184.0

Debt

Debt	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Debt	Debt The following table summarizes the components of debt as of December 31, 2024 and December 31, 2023: December 31, December 31, (in millions) Revolving credit facility $ — $ 160.0 Term Loan 700.0 — 2021 Senior Notes - 4.375% due April 2029 400.0 400.0 2024 Senior Notes - 6.875% due August 2032 600.0 — Finance leases (see Note 8 Leases) 7.1 13.1 1,707.1 573.1 Less: unamortized debt issuance costs (18.2) (4.4) Total debt $ 1,688.9 $ 568.7 Revolving Credit Facility In August 2023, we entered into a Second Amended and Restated Credit Agreement (as amended, the "Credit Agreement") to increase our revolving credit facility from $500.0 million to $600.0 million, extend the maturity date of our revolving credit facility from January 2, 2025 to August 23, 2028, and refinance and repay in full the remaining balance of the term loan then outstanding under our prior credit facility. On August 15, 2024, we entered into an amendment to the Credit Agreement to, among other things, (i) increase our revolving credit facility from $600.0 million to $700.0 million, (ii) collateralize the amended revolving credit facility with substantially all of our and our subsidiary guarantors' personal property (with certain exceptions), (iii) make the applicable margin for revolving borrowings, letters of credit and the commitment fee rate be based on our consolidated net leverage ratio (permitting up to $150.0 million of unrestricted cash to be netted from the calculation thereof), (iv) modify the margin for Secured Overnight Financing Rate ("SOFR")-based revolving borrowings and letters of credit to range from 1.25% to 2.50% per annum, (v) modify the margin for base rate revolving borrowings to range from 0.25% to 1.50%, (vi) modify the commitment fee that accrues on the unused portion of the revolving credit facility to range from 0.20% to 0.45%, and (vii) modify the maximum permitted leverage ratio to include a net debt concept (permitting up to $150.0 million of unrestricted cash to be netted from the calculation thereof), and to provide that such ratio shall be no greater than 5.00 to 1.00 during the fourth quarter of 2024 and the next two fiscal quarters, 4.50 to 1.00 for the next following two fiscal quarters, and 4.00 to 1.00 for each fiscal quarter thereafter (however, this maximum permitted leverage ratio may be increased to 4.50 to 1.00 for up to four fiscal quarters if a material acquisition is entered into). These amendments did not become effective until the closing of the Stavola acquisition on October 1, 2024. The amended revolving credit facility's maturity date of August 23, 2028 remains unchanged. As of December 31, 2024, we had no outstanding loans borrowed and approximately $0.7 million of letters of credit outstanding under our revolving credit facility, which left $699.3 million available for borrowing. The Company borrowed $335.0 million under the revolving credit facility during the year ended December 31, 2024, including $160.0 million in April 2024 to partially fund the Ameron acquisition. These borrowings were paid in full during 2024. Our letters of credit expire in 2025, and the majority of our letter of credit obligations support the Company’s various insurance programs and generally renew by their terms each year. The interest rates for revolving loans under the Credit Agreement are variable based on the daily simple or term SOFR, plus a 10-basis point credit spread adjustment, or an alternate base rate, in each case plus a margin for borrowing. A commitment fee accrues on the average daily unused portion of the revolving credit facility. The margin for revolving borrowings and commitment fee rate are determined based on the Company’s consolidated total net leverage ratio (as measured by a consolidated funded indebtedness, less the aggregate amount of unrestricted cash up to a maximum amount not to exceed $150.0 million, to consolidated EBITDA ratio). As of December 31, 2024, the margin for borrowing based on SOFR was set at 2.50% and the commitment fee rate was set at 0.45%. The revolving credit facility portion of the Credit Agreement requires the maintenance of certain ratios related to leverage and interest coverage. As of December 31, 2024, we were in compliance with all such financial covenants. Borrowings under the Credit Agreement are guaranteed by certain domestic subsidiaries of the Company. On October 1, 2024, we collateralized our obligations under the Credit Agreement with substantially all of our and our subsidiary guarantors' personal property (with certain exceptions). The carrying value of revolving borrowings under the Credit Agreement approximates fair value because the interest rate adjusts to the market interest rate (Level 3 input). See Note 3 Fair Value Accounting. In connection with the Credit Agreement, the Company incurred debt issuance costs of approximately $1.9 million. As of December 31, 2024, total unamortized debt issuance costs related to the prior and amended revolving credit facilities were $3.7 million. These costs are included in other assets on the Consolidated Balance Sheet and are amortized into interest expense over the term of the Credit Agreement. Term Loan The Credit Agreement provides for a new secured term loan facility (the “Term Loan”) in an aggregate principal amount of $700.0 million. The Term Loan was funded on October 1, 2024 with the closing of the Stavola acquisition, of which $100.0 million was used to pay down the Company's revolving credit facility. The Term Loan requires, among other things, (i) mandatory prepayments from excess cash flow on an annual basis, commencing with the fiscal year ending December 31, 2025, (ii) mandatory prepayments with proceeds of certain asset sales and debt issuances, and (iii) quarterly principal amortization payments in an amount equal to 0.25% of the initial Term Loan. The Term Loan has a maturity date of October 1, 2031. The interest rate for the Term Loan is based on SOFR plus 2.25% per year. The Term Loan is prepayable at any time without penalty, except, in the event of a voluntary repricing in the first six months after closing, in which case a premium in the amount of 1.0% of the initial Term Loan is payable. The Term Loan is guaranteed by the same subsidiaries of the Company that guarantee our revolving credit facility, and the Term Loan is secured on a pari passu basis with our revolving credit facility. In connection with the issuance of the Term Loan, the Company incurred $7.0 million of debt issuance costs. Senior Notes On August 26, 2024, the Company issued $600.0 million aggregate principal amount of 6.875% senior unsecured notes (the "2024 Notes") that mature in August 2032. Interest on the 2024 Notes is payable semiannually in February and August. In April 2021, the Company issued $400.0 million aggregate principal amount of 4.375% senior unsecured notes (the "2021 Notes", and together with the 2024 Notes, the "Senior Notes") that mature in April 2029. Interest on the 2021 Notes is payable semiannually in April and October. The Senior Notes are senior unsecured obligations of the Company and are guaranteed on a senior unsecured basis by each of the Company’s domestic subsidiaries that is a guarantor under our Credit Agreement. The terms of each indenture governing the Senior Notes, among other things, limit the ability of the Company and each of its subsidiaries to create liens on assets, enter into sale and leaseback transactions, and consolidate, merge or transfer all or substantially all of its assets and the assets of its subsidiaries. The terms of each indenture also limit the ability of the Company’s non-guarantor subsidiaries to incur certain types of debt. The Company has the option to redeem all or a portion of the Senior Notes at redemption prices set forth in the applicable indenture, plus accrued and unpaid interest to the redemption date. If a Change of Control Triggering Event (as defined in each applicable indenture) occurs, the Company must offer to repurchase the Senior Notes at a price equal to 101% of the principal amount of the Senior Notes, plus accrued and unpaid interest to the date of repurchase. The estimated fair values of the 2024 Notes and 2021 Notes as of December 31, 2024 were $609.9 million and $372.9 million, respectively, based on quoted market prices in a market with little activity (Level 2 input). In connection with the issuance of the 2024 Notes and the 2021 Notes, the Company incurred $8.2 million and $6.6 million, respectively, of debt issuance costs. The remaining principal payments under existing debt agreements as of December 31, 2024 are as follows: 2025 2026 2027 2028 2029 Thereafter (in millions) Term Loan 7.0 7.0 7.0 7.0 7.0 665.0 2021 Senior Notes - 4.375% due April 2029 — — — — 400.0 — 2024 Senior Notes - 6.875% due August 2032 — — — — — 600.0 In connection with the agreement to acquire Stavola, on August 1, 2024, the Company entered into a commitment letter with certain lenders to provide a senior secured 364-day bridge loan facility of up to $1.2 billion for the purpose of providing the financing necessary to fund the Stavola acquisition. No funds were drawn upon the bridge loan facility, which terminated upon the closing of the Stavola acquisition. During the year ended December 31, 2024, the Company incurred $6.2 million of debt issuance costs related to the bridge loan facility, all of which is reflected in interest expense on the Consolidated Statement of Operations. Interest rate hedges In December 2018, the Company entered into a $100.0 million interest rate swap instrument, effective as of January 2, 2019, to reduce the effect of changes in the variable interest rates associated with the first $100.0 million of borrowings under the Company's committed credit facility. In conjunction with the replacement of LIBOR with SOFR as a benchmark for borrowings under our credit facility, on July 1, 2023 the swap instrument transitioned from LIBOR to SOFR. The instrument effectively fixed the SOFR component of borrowings under our credit facility at a monthly rate of 2.71% until such instrument's termination. The interest rate swap instrument expired in October 2023 and no new interest rate swap instrument has been entered into in connection with the Term Loan.

Leases

Leases	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Leases	Leases We have various leases primarily for office space, land and buildings, and certain equipment. At inception, we determine if an arrangement contains a lease and whether that lease meets the classification criteria of a finance or operating lease. For leases that contain options to purchase, terminate, or extend, such options are included in the lease term when it is reasonably certain that the option will be exercised. Some of our lease arrangements contain lease components and non-lease components which are accounted for as a single lease component as we have elected the practical expedient to group lease and non-lease components for all leases. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on information available at commencement date in determining the present value of lease payments. Future minimum lease payments for operating and finance lease obligations as of December 31, 2024 consisted of the following: Operating Leases Finance Leases (in millions) 2025 $ 13.0 $ 5.4 2026 11.1 1.5 2027 7.9 0.4 2028 6.1 0.1 2029 5.7 — Thereafter 55.3 — Total undiscounted future minimum obligations 99.1 7.4 Less imputed interest (35.8) (0.3) Present value of net minimum lease obligations $ 63.3 $ 7.1 The following table summarizes our operating and finance leases and their classification within the Consolidated Balance Sheet. December 31, December 31, (in millions) Assets Operating - Other assets $ 63.1 $ 36.7 Finance - Property, plant, and equipment, net 12.3 16.5 Total lease assets 75.4 53.2 Liabilities Current Operating - Accrued liabilities 8.6 8.4 Finance - Current portion of long-term debt 5.2 6.8 Non-current Operating - Other liabilities 54.7 29.7 Finance - Debt 1.9 6.3 Total lease liabilities $ 70.4 $ 51.2 Operating lease costs were $11.4 million and $9.4 million during the years ended December 31, 2024 and 2023, respectively, and are included in cost of revenues and selling, general, and administrative expenses on the Consolidated Statements of Operations. Costs related to variable lease rates or leases with terms less than twelve months were not significant. Amortization of finance lease assets was $5.5 million and $5.2 million during the years ended December 31, 2024 and 2023, respectively, and is included in cost of revenues and selling, general, and administrative expenses on the Consolidated Statements of Operations. Interest expense on finance lease liabilities was not significant during the years ended December 31, 2024 and 2023. The following table includes supplemental cash flow and non-cash information related to leases: December 31, December 31, Cash paid for amounts included in the measurement of lease liabilities Cash paid for operating leases $ 10.8 $ 9.3 Cash paid for finance leases $ 7.0 $ 7.0 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 36.7 $ 7.7 Finance leases $ 1.0 $ 1.0 Other information about lease amounts recognized in our Consolidated Financial Statements is as follows: December 31, December 31, Weighted average remaining lease term - operating leases 12.0 years 6.2 years Weighted average remaining lease term - finance leases 1.5 years 2.0 years Weighted average discount rate - operating leases 6.8 % 5.3 % Weighted average discount rate - finance leases 4.4 % 3.8 %

Other, Net

Other, Net	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Other, Net	Other, net (income) expense consists of the following items: Year Ended December 31, 2024 2023 2022 (in millions) Interest income $ (7.5) $ (4.7) $ (1.1) Foreign currency exchange transactions 4.3 (1.7) 3.3 Other (0.1) (0.3) (0.4) Other, net (income) expense $ (3.3) $ (6.7) $ 1.8

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of the provision for income taxes are as follows: Year Ended December 31, 2024 2023 2022 (in millions) Current: Federal $ 3.7 $ 3.0 $ 11.3 State 4.6 1.9 7.9 Foreign 2.8 — 6.4 Total current 11.1 4.9 25.6 Deferred: Federal 15.1 25.0 37.5 State 6.4 4.1 5.7 Foreign 3.7 2.7 1.6 Total deferred 25.2 31.8 44.8 Provision $ 36.3 $ 36.7 $ 70.4 The provision for income taxes results in effective tax rates that differ from the statutory rates. The following is a reconciliation between the statutory U.S. federal income tax rate and the Company’s effective income tax rate on income before income taxes: Year Ended December 31, 2024 2023 2022 Statutory rate 21.0 % 21.0 % 21.0 % State taxes, including prior year true-ups 7.5 2.3 3.8 AMP tax credits (8.2) (3.5) — Statutory depletion (3.2) (2.1) (1.3) Changes in valuation allowances and reserves (1.1) 1.8 0.1 Prior year true-ups 0.4 (0.5) — Foreign adjustments 1.5 1.8 (0.2) Currency adjustments 4.8 (2.6) (0.8) Compensation related items 0.5 — 0.2 Divestiture-related non-deductible goodwill 3.3 — — Other, net 1.4 0.5 (0.5) Effective rate 27.9 % 18.7 % 22.3 % The Company’s state income taxes include an increase in expense associated with the remeasurement of the Company’s deferred tax liabilities primarily in connection with acquisitions and divestitures that occurred during the year. On August 16, 2022, the Inflation Reduction Act of 2022 (“IRA”) was enacted. Among other things, the IRA provides for certain manufacturing, production, and investment tax credit incentives, including new Advanced Manufacturing Production ("AMP") tax credits for companies that domestically manufacture and sell clean energy equipment, including wind towers. For the year ended December 31, 2024, the Company has recognized $53.6 million in gross AMP tax credits for wind towers produced and sold in 2024 which are included as a reduction to cost of revenues on the Consolidated Statement of Operations due to the refundable nature of the credits. In December 2024, the Company entered into agreements with unrelated third parties to sell a portion of our 2024 AMP tax credits under Section 6418 of the Internal Revenue Code. We sold $45.0 million of AMP tax credits resulting in a loss of $2.7 million which is reflected in cost of revenues on the Consolidated Statement of Operations. For the year ended December 31, 2023, the Company recognized $32.4 million in gross AMP tax credits for wind towers produced and sold in 2023. The Company utilized $9.8 million of the 2023 credits to offset the US federal income tax liability in 2023 and $8.0 million in 2024. The remaining $14.6 million of AMP tax credits are included in deferred tax assets on the Consolidated Balance Sheet. The Organization for Economic Co-operation and Development issued Pillar Two model rules for a global minimum tax of 15% effective January 1, 2024 ("Pillar Two"). While it is uncertain whether the U.S. will enact legislation to adopt Pillar Two, certain countries in which we operate have adopted legislation, and other countries are in the process of introducing legislation to implement Pillar Two. Pillar Two had no impact on our 2024 tax rate, and we do not currently expect Pillar Two to significantly impact our tax rate going forward. Income (loss) before income taxes for the years ended December 31, 2024, 2023, and 2022 was $130.9 million, $182.6 million, and $271.1 million, respectively, for U.S. operations, and $(0.9) million, $13.3 million, and $45.1 million, respectively, for foreign operations, principally Mexico and Canada. The Company provides deferred income taxes on the unrepatriated earnings of its foreign operations where it results in a deferred tax liability. Deferred income taxes represent the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of deferred tax liabilities and assets are as follows: December 31, 2024 2023 (in millions) Deferred tax liabilities: Depreciation, depletion, and amortization $ 248.7 $ 230.8 Total deferred tax liabilities 248.7 230.8 Deferred tax assets: Workers compensation and other benefits 12.3 13.9 Warranties and reserves 1.1 1.1 Equity items — (0.3) Tax carryforwards and credits 36.9 52.8 Inventory 6.1 1.9 Accrued liabilities and other 1.5 (2.3) Total deferred tax assets 57.9 67.1 Net deferred tax assets (liabilities) before valuation allowances (190.8) (163.7) Valuation allowances 7.0 9.1 Adjusted net deferred tax assets (liabilities) $ (197.8) $ (172.8) At December 31, 2024, the Company had $3.2 million of federal consolidated net operating loss carryforwards, primarily from businesses acquired, and $4.5 million of tax-effected state loss carryforwards remaining. In addition, the Company had $7.7 million of tax-effected foreign net operating loss carryforwards that will begin to expire in the year 2025. We have established a valuation allowance for state and foreign tax operating losses and credits that we have estimated may not be realizable. Income tax has not been recognized on the excess of the amount for financial reporting over the tax basis of investments in foreign subsidiaries that is indefinitely reinvested outside the U.S. This amount is recognized upon a repatriation of assets from the subsidiary or a sale or liquidation of the subsidiary. The amount of such temporary differences totaled approximately $100.1 million as of December 31, 2024. Determination of the amount of any unrecognized deferred income tax liability on this temporary difference is not practicable because of the complexities of the hypothetical calculation. Taxing authority examinations We have multiple federal tax return filings that are subject to examination by the Internal Revenue Service. U.S. federal tax returns of the Company for the 2021-2023 tax years currently remain open for possible examination. We have various subsidiaries that file separate state tax returns that are subject to examination by taxing authorities. State tax returns of these subsidiaries for 2019 and later tax years, generally currently remain open for possible examination. We have various subsidiaries in Mexico that file separate tax returns that are subject to examination by taxing authorities. Mexican tax returns of these subsidiaries for 2019 and later tax years currently remain open for possible examination. Unrecognized tax benefits Unrecognized tax benefits represent the differences between tax positions taken or expected to be taken on a tax return and the benefits recognized for financial statement purposes. There were no unrecognized tax benefits as of December 31, 2024, 2023, and 2022. The Company accounts for interest expense and penalties related to income tax issues as income tax expense. Accordingly, interest expense and penalties associated with an uncertain tax position are included in the income tax provision. There were no accrued interest and penalties as of December 31, 2024, 2023, and 2022.

Employee Retirement Plans

Employee Retirement Plans	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Employee Retirement Plans	Employee Retirement Plans The Company sponsors defined contribution plans and defined benefit plans that provide retirement income for eligible employees and retirees of the Company. Total employee retirement plan expense, which includes related administrative expenses, is as follows: Year Ended December 31, 2024 2023 2022 (in millions) Defined contribution plans $ 16.8 $ 15.3 $ 12.5 Multiemployer plans 1.8 1.5 1.6 $ 18.6 $ 16.8 $ 14.1 Defined Contribution Plans Established under Internal Revenue Code Section 401(k), the Arcosa, Inc. 401(k) Plan (“401(k) Plan”) is a defined contribution plan available to all eligible employees. Participants in the 401(k) Plan are eligible to receive future retirement benefits through elected contributions and a company-funded match with the investment of the funds directed by the participants. The Company also sponsors a fully‑funded, non-qualified deferred compensation plan. The invested assets and related liabilities of these participants were approximately $7.0 million at December 31, 2024 and $5.4 million at December 31, 2023, which are included in other assets and other liabilities on the Consolidated Balance Sheets. Distributions from the Company’s non-qualified deferred compensation plan to participants were approximately $1.6 million for the year ended December 31, 2024 and $1.5 million for the year ended December 31, 2023. Multiemployer Plans The Company contributes to various multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover certain union-represented employees at one of the facilities in our Engineered Structures segment and four of the facilities in our Construction Products segment acquired in the Stavola acquistion. The risks of participating in a multiemployer plan are different from a single-employer plan in the following aspects: • Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. • If a participating employer stops contributing to a multiemployer plan, the unfunded obligations of the plan may be borne by the remaining participating employers. • If the Company chooses to stop participating in the multiemployer plan, the Company may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability. Our participation in multiemployer plans for the year ended December 31, 2024 are outlined in the table below. The Pension Protection Act (“PPA”) zone status is based upon the most recent information available at December 31, 2024 and 2023 and is obtained from the multiemployer plan's regulatory filings available in the public domain and certified by the plan's actuary. Among other factors, plans in the green zone are at least 80% funded, plans in the yellow zone are less than 80% funded, and plans in the red zone are less than 65% funded. Federal law requires that plans classified in the yellow or red zones adopt a funding improvement plan or a rehabilitation plan in order to improve the financial health of the plan. The Company's contributions to the multiemployer plans were less than 5% of total contributions to any plan. The last column in the table lists the expiration date of the last expiring collective bargaining agreement to which the plan is subject. PPA Zone Status Contributions for Year Ended December 31, Pension Fund Employer Identification Number 2024 2023 Rehabilitation plan status 2024 2023 2022 Surcharge imposed Expiration date of collective bargaining agreement (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020 Red Green Implemented $ 1.7 $ 1.5 $ 1.6 No 06/30/2025 Heavy and General Laborers Local Unions 472 and 172 of New Jersey Pension Fund 22-6032103 Green Green NA $ 0.2 $ — $ — No 02/28/2027 Operating Engineers 825 Pension Fund 22-6033380 Green Green NA $ 0.1 $ — $ — No 06/30/2026 Employer contributions to the multiemployer plans for the year ending December 31, 2025 are expected to be $2.9 million. ACG Pension Plan In connection with the acquisition of ACG in December 2018, the Company assumed the assets and liabilities related to a defined benefit pension plan. As of December 31, 2024, the plan assets totaled $4.5 million and the projected benefit obligation totaled $3.2 million, for a net over funded status of $1.3 million, which is included in other assets on the Consolidated Balance Sheet. The net pension expense for the year ended December 31, 2024 was not significant. Employer contributions for the ACG pension plan for the year ending December 31, 2025 are not expected to be significant.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Changes in accumulated other comprehensive loss for the years ended December 31, 2024, December 31, 2023, and December 31, 2022 are as follows: Currency translation adjustments Unrealized gain (loss) on derivative financial instruments Accumulated other comprehensive loss (in millions) Balances at December 31, 2021 $ (16.3) $ (3.0) $ (19.3) Other comprehensive income (loss), net of tax, before reclassifications (0.7) 3.5 2.8 Amounts reclassified from accumulated other comprehensive loss, net of tax expense (benefit) of $0.0, ($0.2), and ($0.2) — 0.8 0.8 Other comprehensive income (loss) (0.7) 4.3 3.6 Balances at December 31, 2022 (17.0) 1.3 (15.7) Other comprehensive income (loss), net of tax, before reclassifications 0.8 0.1 0.9 Amounts reclassified from accumulated other comprehensive loss, net of tax expense (benefit) of $0.0, $0.4, and $0.4 — (1.4) (1.4) Other comprehensive income (loss) 0.8 (1.3) (0.5) Balances at December 31, 2023 (16.2) — (16.2) Other comprehensive income (loss), net of tax, before reclassifications (1.5) — (1.5) Amounts reclassified from accumulated other comprehensive loss, net of tax expense (benefit) of $0.0, $0.0, and $0.0 — — — Other comprehensive income (loss) (1.5) — (1.5) Balances at December 31, 2024 $ (17.7) $ — $ (17.7)

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Arcosa Inc. 2018 Stock Option and Incentive Plan (the “Plan”) provides for the grant of equity awards, including stock options, restricted stock, restricted stock units, performance shares, and other performance-based awards, to our directors, officers, and employees. The maximum number of shares of Arcosa common stock that may be issued under the Plan is 4.8 million shares. At December 31, 2024, we had 1.4 million shares available for grant. Any equity awards that have been granted under the Plan that are subsequently forfeited, canceled, or tendered to satisfy tax withholding obligations are added back to the shares available for grant. The cost of employee services received in exchange for awards of equity instruments is referred to as share-based payments and is based on the grant date fair-value of those awards. Stock-based compensation includes compensation expense, recognized over the applicable vesting periods, for share-based awards. As a result of the spin-off of Arcosa from Trinity Industries, Inc ("Trinity") in 2018, certain Arcosa employees continue to hold restricted shares or units in Trinity common stock. The Company recognizes compensation expense for both the Arcosa awards and the Trinity awards held by our employees. Stock-based compensation totaled $24.3 million, $23.9 million, and $19.1 million for the years ended December 31, 2024, 2023, and 2022, respectively. The income tax benefit related to stock-based compensation expense was $6.9 million, $6.8 million, and $5.9 million for the years ended December 31, 2024, 2023, and 2022, respectively. Equity Awards Equity awards outstanding as of December 31, 2024 consist of restricted stock, restricted stock units, and performance units and generally vest for periods ranging from 1 to 15 years from the date of grant. Certain equity awards vest in their entirety or on a pro-rata basis upon the employee's retirement from the Company and may take into consideration the employee's age and years of service to the Company, as defined more specifically in the Company's award agreements. Equity awards granted to non-employee directors under the Plan generally vest one year from the grant date and are released at that time, in the case of restricted stock, or upon completion of the directors' service to the Company, in the case of restricted stock units. Expense related to equity awards issued to eligible employees and directors under the Plan is recognized ratably over the vesting period or to the date on which retirement eligibility is achieved, if shorter. Performance units vest and settle in shares of our common stock following the end of a three-year performance period contingent upon the achievement of specific performance goals during the performance period and certification by the Human Resources Committee of the Board of the achievement of the performance goals. Performance units are granted to employees based upon a target level of performance; however, depending upon the achievement of the performance goals during the performance period, performance units may be issued at an amount between 0% and 200% of the target level. Expense related to performance units is recognized ratably over the vesting period. Forfeitures are recognized as reduction to expense in the period in which they occur. The activity for equity awards held by Arcosa employees for the year ended December 31, 2024 was as follows: Arcosa Equity Awards Held by Arcosa Employees Trinity Equity Awards Held by Arcosa Employees Weighted Average Grant-Date Fair Value per Award Equity awards outstanding at December 31, 2023 872,933 332,902 $ 44.01 Granted 314,977 — 76.10 Vested (368,830) (101,852) 48.40 Forfeited (50,992) (27,173) 42.95 Equity awards outstanding at December 31, 2024 768,088 203,877 $ 52.37 At December 31, 2024, unrecognized compensation expense related to equity awards totaled $28.7 million, which will be recognized over a weighted average period of 2.2 years. The total vesting-date fair value of shares vested and released was $35.6 million, $36.2 million, and $39.0 million for the years ended December 31, 2024, 2023, and 2022, respectively.

Earnings Per Common Share

Earnings Per Common Share	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share is computed by dividing net income remaining after allocation to unvested restricted shares by the weighted average number of basic common shares outstanding for the period. Except when the effect would be antidilutive, the calculation of diluted earnings per common share includes the weighted average net impact of nonparticipating unvested restricted shares. Total weighted average restricted shares were 1.2 million shares, 1.3 million shares, and 1.5 million shares, for the years ended December 31, 2024, 2023, and 2022, respectively. The computation of basic and diluted earnings per share follows. Year Ended December 31, 2024 (in millions, except per share amounts) Income Average EPS Net income $ 93.7 Unvested restricted share participation (0.3) Net income per common share – basic 93.4 48.6 $ 1.92 Effect of dilutive securities: Nonparticipating unvested restricted shares — 0.2 Net income per common share – diluted $ 93.4 48.8 $ 1.91 Year Ended December 31, 2023 (in millions, except per share amounts) Income Average EPS Net income $ 159.2 Unvested restricted share participation (0.6) Net income per common share – basic 158.6 48.5 $ 3.27 Effect of dilutive securities: Nonparticipating unvested restricted shares — 0.2 Net income per common share – diluted $ 158.6 48.7 $ 3.26 Year Ended December 31, 2022 (in millions, except per share amounts) Income Average EPS Net income $ 245.8 Unvested restricted share participation (1.0) Net income per common share – basic 244.8 48.2 $ 5.08 Effect of dilutive securities: Nonparticipating unvested restricted shares — 0.3 Net income per common share – diluted $ 244.8 48.5 $ 5.05

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company is involved in claims and lawsuits incidental to our business arising from various matters including commercial disputes, alleged product defect and/or warranty claims, intellectual property matters, personal injury claims, environmental issues, employment and/or workplace-related matters, and various governmental regulations. The Company evaluates its exposure to such claims and suits periodically and establishes accruals for these contingencies when probable losses can be reasonably estimated. At December 31, 2024, the reasonably possible losses and any related accruals for such matters were not significant. Estimates of liability arising from future proceedings, assessments, or remediation are inherently imprecise. Accordingly, there can be no assurance that we will not become involved in future litigation or other proceedings, including those related to the environment or, if we are found to be responsible or liable in any such litigation or proceeding, that such costs would not be material to the Company. Other commitments Non-cancelable purchase obligations amounted to $252.9 million as of December 31, 2024, of which $165.1 million is for the purchase of raw materials and components, primarily by the Engineered Structures and Transportation Products segments. In the normal course of business, at December 31, 2024, the Company was contingently liable for $141.5 million in surety bonds, which guarantee its own performance and are required by certain states and municipalities and their related agencies. The Company has indemnified the underwriting insurance companies against any exposure under the surety bonds. The Company is not aware of any circumstances that would result in material claims against these bonds.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net income	$ 93.7	$ 159.2	$ 245.8

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company has processes and procedures in place to monitor the prevention, detection, mitigation, and remediation of cybersecurity risks. These include but are not limited to: • Maintaining a defined and practiced incident response plan; • Maintaining cyber insurance coverage; • Employing appropriate incident prevention and detection software, such as antivirus, anti-malware, firewall, endpoint detection, and identity and access management; • Maintaining a defined disaster recovery policy and employing backup/disaster recovery software, where appropriate; • Educating, training, and testing employees on information security practices and identification of potential cybersecurity risks and threats; • Ensuring familiarity and compliance with cybersecurity frameworks where appropriate; and • Reviewing and evaluating new developments in the cyber threat landscape.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Arcosa has strategically integrated cybersecurity risk management into its broader risk management framework to promote a company-wide culture of cyber risk awareness. Arcosa's Chief Information Security Officer ("CISO") and Senior Director of Information Security work closely with the IT department to continuously evaluate and address cybersecurity risks in alignment with business objectives, operational needs, and industry-accepted standards, such as the CIS Critical Security Controls and National Institute of Standards and Technology ("NIST") frameworks.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	Arcosa has not been subject to cybersecurity incidents that have materially affected, or are reasonably likely to materially affect the Company, its operations, or financial standing.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Board's Audit Committee is responsible for overseeing the Company's cyber risk. The CISO and other experts, as necessary provide the Audit Committee quarterly updates that encompass a broad range of topics, including but not limited to: • Current and emerging cybersecurity threat landscape; • Status of ongoing cybersecurity initiatives and strategies; • Incident reports and learnings from unique cybersecurity events, including those of other companies; • Compliance status and efforts with regulatory requirements and industry standards; and • Benchmarked data on the performance of certain aspects of our cybersecurity program relative to our peers.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	In addition, the CISO provides updates to the full Board upon request and updates the Board on unique developments, such as regulatory updates or unique vulnerability developments. Our Board is composed of members with diverse expertise including risk management, technology, and finance, equipping them to oversee cybersecurity risks effectively.
Cybersecurity Risk Role of Management [Text Block]	Arcosa's cybersecurity risk management program is overseen by management at multiple levels. The CISO and Senior Director of Information Security play key roles in assessing, monitoring, and managing the Company's cybersecurity risks with support of dedicated information technology and security personnel.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Both the CISO and Senior Director of Information Security have been in their respective roles at Arcosa for over 6 years. The CISO has over 40 years of leadership positions in the high tech and IT industries. He is experienced in detailed product and solution development as well as business process operations providing an understanding of how cybersecurity considerations intersect the business. The Senior Director of Information Security and Compliance at Arcosa has more than 20 years of experience architecting, designing, and deploying security solutions based on industrial frameworks.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Arcosa, Inc. and its consolidated subsidiaries (“Arcosa,” the “Company,” “we,” or “our”), headquartered in Dallas, Texas, is a provider of infrastructure-related products and solutions with leading brands serving construction, engineered structures, and transportation markets in North America. Arcosa is a Delaware corporation and was incorporated in 2018 as an independent, publicly-traded company, listed on the New York Stock Exchange.
Stockholders' Equity	Stockholders' Equity
Revenue Recognition	Revenue Recognition Revenue is measured based on the allocation of the transaction price in a contract to satisfied performance obligations. The transaction price does not include any amounts collected on behalf of third parties. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. The following is a description of principal activities from which the Company generates its revenue, separated by reportable segments. Payments for our products and services are generally due within normal commercial terms. For a further discussion regarding the Company’s reportable segments, see Note 4 Segment Information. Construction Products The Construction Products segment recognizes substantially all revenue when the customer has accepted the product and legal title of the product has passed to the customer. Engineered Structures Within the Engineered Structures segment, revenue is recognized for wind towers and certain utility structures over time as the products are manufactured using an input approach based on the costs incurred relative to the total estimated costs of production. We recognize revenue over time for these products as they are highly customized to the needs of an individual customer resulting in no alternative use to the Company if not purchased by the customer after the contract is executed. In addition, we have the right to bill the customer for our work performed to date plus at least a reasonable profit margin for work performed. As of December 31, 2024 and 2023, we had a contract asset of $65.5 million and $66.8 million, respectively, which is included in receivables, net of allowance, within the Consolidated Balance Sheets. The decrease in the contract asset is attributed to the timing of deliveries of finished structures to customers during the period. For all other products, revenue is recognized when the customer has accepted the product and legal title of the product has passed to the customer. Transportation Products The Transportation Products segment recognizes revenue when the customer has accepted the product and legal title of the product has passed to the customer. Revenues Total revenues for the Company's reportable segments are presented below: Year Ended December 31, 2024 2023 2022 ($ in millions) Aggregates and specialty materials $ 977.9 $ 879.9 $ 821.4 Construction site support 127.2 121.4 102.1 Construction Products 1,105.1 1,001.3 923.5 Utility, wind, and related structures 1,047.3 873.5 813.1 Storage tanks — — 188.9 Engineered Structures 1,047.3 873.5 1,002.0 Inland barges 329.8 280.2 189.9 Steel components (1) 87.8 153.3 127.4 Transportation Products 417.6 433.5 317.3 Segment Totals before Eliminations 2,570.0 2,308.3 2,242.8 Eliminations (0.1) (0.4) — Consolidated Total $ 2,569.9 $ 2,307.9 $ 2,242.8 (1) On August 16, 2024, the Company completed the divestiture of its steel components business. Unsatisfied Performance Obligations The following table includes estimated revenue expected to be recognized in future periods related to performance obligations that are unsatisfied or partially satisfied as of December 31, 2024 and the percentage of the outstanding performance obligations as of December 31, 2024 expected to be delivered during 2025: Unsatisfied performance obligations at December 31, 2024 Total (in millions) Engineered Structures: Utility, wind, and related structures $ 1,190.8 Transportation Products: Inland barges $ 280.1 Approximately 64% of the unsatisfied performance obligations for our utility, wind, and related structures in our Engineered Structures segment are expected to be delivered during 2025, approximately 13% are expected to be delivered during 2026, and the remainder are expected to be delivered through 2028. Approximately 92% of the unsatisfied performance obligations for inland barges in our Transportation Products segment are expected to be delivered during 2025, and the remainder are expected to be delivered in 2026.
Income Taxes	Income Taxes The liability method is used to account for income taxes. Deferred income taxes represent the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Valuation allowances reduce deferred tax assets to an amount that will more likely than not be realized. The Company regularly evaluates the likelihood of realization of tax benefits derived from positions it has taken in various federal and state filings after consideration of all relevant facts, circumstances, and available information. For those tax positions that are deemed more likely than not to be sustained, the Company recognizes the benefit it believes is cumulatively greater than 50% likely to be realized. To the extent the Company were to prevail in matters for which accruals have been established or be required to pay amounts in excess of recorded reserves, the effective tax rate in a given financial statement period could be materially impacted.
Financial Instruments, Cash and Cash Equivalents	Financial Instruments
Financial Instruments, Concentration of Credit Risk	Financial instruments that potentially subject the Company to a concentration of credit risk are primarily cash investments and receivables. The Company places its cash investments in bank deposits and highly-rated money market funds, and its investment policy limits the amount of credit exposure to any one commercial issuer. We seek to limit concentrations of credit risk with respect to receivables with control procedures that monitor the credit worthiness of customers, together with the large number of customers in the Company's customer base and their dispersion across different industries and geographic areas. As receivables are generally unsecured, the Company maintains an allowance based upon the expected credit losses. Receivable balances determined to be uncollectible are charged against the allowance. To accelerate the conversion to cash, the Company may sell a portion of its trade receivables to third parties. The Company has no recourse to these receivables once they are sold but may have continuing involvement related to servicing and collection activities. The impact of these transactions in the Company's Consolidated Statements of Operations for the years ended December 31, 2024, 2023, and 2022 was not significant. The carrying values of cash, receivables, and accounts payable are considered to be representative of their respective fair values.
Inventories	Inventories
Property, Plant, and Equipment	Property, Plant, and Equipment
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is required to be tested for impairment annually, or on an interim basis when events or changes in circumstances indicate the carrying amount might be impaired. The quantitative goodwill impairment test is assessed at the “reporting unit” level by comparing the reporting unit's estimated fair value with the carrying amount of its net assets. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized. The goodwill impairment is measured as the excess of the reporting unit's carrying value over its fair value, not to exceed the amount of goodwill allocated to the reporting unit. The estimates and judgments that most significantly affect the fair value calculations are assumptions, consisting of level three inputs, related to revenue and operating profit growth, discount rates, and exit multiples. The Company performs its annual goodwill impairment analysis as of October 1 of each year. As of October 1, 2024 and 2023, the Company's annual impairment test of goodwill was completed at the reporting unit level and no impairment charges were determined to be necessary. Intangible assets are recorded at fair value, using level three inputs, on the date of acquisition and evaluated to determine their estimated useful life. These assets primarily consist of customer relationships and permits and are amortized using the straight-line method. The estimated useful lives for definite-lived intangible assets are: customer relationships - 2 to 20 years; permits - 10 to 29 years; and other - 1 to 34 years. Indefinite-lived intangible assets primarily relate to acquired trademarks. These assets are not amortized but are evaluated for impairment annually on October 1, or on an interim basis when events or changes in circumstances indicate the carrying amount may not be recoverable. The impairment test compares the fair value of each asset to its carrying value using a relief from royalty method. As of October 1, 2024 and 2023, the Company's annual impairment test was completed and no impairment charges were determined to be necessary.
Long-lived Assets	Long-lived Assets The Company evaluates the carrying value of long-lived assets to be held and used, including property, plant, and equipment and definite-lived intangibles, for potential impairment when events or changes in circumstances indicate the carrying amount may not be recoverable. The carrying value of long-lived assets to be held and used is considered impaired only when the carrying value is not recoverable through undiscounted future cash flows and the fair value of the assets is less than their carrying value. Fair value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risks involved or market quotes as available. Impairment losses on long-lived assets held for sale are determined in a similar manner, except that fair values are reduced by the estimated cost to dispose of the assets.
Workers' Compensation	Workers ’ Compensation The Company is effectively self-insured for workers ’ compensation claims. A third-party administrator is used to process claims. We accrue our workers' compensation liability based upon independent actuarial studies. As of December 31, 2024 and 2023, the Company's accrual for worker's compensation costs was $18.9 million and $24.2 million, respectively, which is included in accrued liabilities and other long-term liabilities within the Consolidated Balance Sheets.
Warranties	Warranties The Company provides various express, limited product warranties that generally range from 1 to 5 years depending on the product. The warranty costs are estimated using a two-step approach. First, an engineering estimate is made for the cost of all claims that have been asserted by customers. Second, based on historical, accepted claims experience, a cost is accrued for all products still within a warranty period for which no claims have been filed. The Company provides for the estimated cost of product warranties at the time revenue is recognized related to products covered by warranties and assesses the adequacy of the resulting reserves on a quarterly basis. As of December 31, 2024 and 2023, the Company's accrual for warranty costs was $1.3 million and $1.2 million, respectively, which is included in accrued liabilities within the Consolidated Balance Sheets.
Derivatives Instruments	Derivative Instruments
Foreign Currency Translation	Foreign Currency Translation Certain operations outside the U.S. prepare financial statements in currencies other than the U.S. dollar. The income statement amounts are translated at average exchange rates for the year, while the assets and liabilities are translated at year-end exchange rates. Translation adjustments are accumulated as a separate component of stockholders' equity and other comprehensive income. The functional currency of our Mexico operations is considered to be the U.S. dollar. The functional currency of our Canadian operations is considered to be the Canadian dollar.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) Other comprehensive income (loss) consists of foreign currency translation adjustments and the effective unrealized gains and losses on the Company's derivative financial instruments, the sum of which, along with net income, constitutes comprehensive net income (loss). See Note 12 Accumulated Other Comprehensive Loss. All components are shown net of tax.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently adopted accounting pronouncements Effective January 1, 2024, the Company adopted Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The adoption of this guidance did not have a material effect on the Company's Consolidated Financial Statements. Recently issued accounting pronouncements not adopted as of December 31, 2024 Effective January 1, 2025, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which is intended to improve the transparency of income tax disclosures by requiring 1) consistent categories and greater disaggregation of information in the rate reconciliation and 2) income taxes paid disaggregated by jurisdiction. The standard also includes certain other amendments to improve the effectiveness of income tax disclosures. The Company will adopt the additional disclosure requirements within its annual reporting for the year ending December 31, 2025. In November 2024, the FASB issued Accounting Standards Update No. 2024-03. "Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses" ("ASU 2024-03"), which requires public business entities to disclose additional information about certain key expense categories within major income statement captions in the notes to consolidated financial statements. These enhanced disclosures are expected to help investors more effectively understand an entity's performance, assess its prospects for future cash flows, and compare an entity's performance over time and with that of other entities. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied either prospectively or retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2024-03 on its Consolidated Financial Statements.
Management's Estimates	Management's Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Disaggregation of Revenue	Revenues Total revenues for the Company's reportable segments are presented below: Year Ended December 31, 2024 2023 2022 ($ in millions) Aggregates and specialty materials $ 977.9 $ 879.9 $ 821.4 Construction site support 127.2 121.4 102.1 Construction Products 1,105.1 1,001.3 923.5 Utility, wind, and related structures 1,047.3 873.5 813.1 Storage tanks — — 188.9 Engineered Structures 1,047.3 873.5 1,002.0 Inland barges 329.8 280.2 189.9 Steel components (1) 87.8 153.3 127.4 Transportation Products 417.6 433.5 317.3 Segment Totals before Eliminations 2,570.0 2,308.3 2,242.8 Eliminations (0.1) (0.4) — Consolidated Total $ 2,569.9 $ 2,307.9 $ 2,242.8 (1) On August 16, 2024, the Company completed the divestiture of its steel components business.
Unsatisfied Performance Obligations	Unsatisfied Performance Obligations The following table includes estimated revenue expected to be recognized in future periods related to performance obligations that are unsatisfied or partially satisfied as of December 31, 2024 and the percentage of the outstanding performance obligations as of December 31, 2024 expected to be delivered during 2025: Unsatisfied performance obligations at December 31, 2024 Total (in millions) Engineered Structures: Utility, wind, and related structures $ 1,190.8 Transportation Products: Inland barges $ 280.1

Acquisitions and Divestitures (

Acquisitions and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2024
Business Acquisition [Line Items]
Acquisition and divestiture activity	The Company's acquisition activities are summarized below: Year Ended December 31, 2024 2023 2022 (in millions) Acquisitions: Purchase price $ 1,424.2 $ 119.4 $ 75.6 Net cash paid $ 1,424.1 $ 120.9 $ 75.1 Goodwill recorded $ 397.1 $ 40.4 $ 11.6
Stavola | Construction Products
Business Acquisition [Line Items]
Purchase price allocation	The following table details the preliminary purchase price allocation as of the acquisition date: (in millions) Cash $ 0.7 Receivables, net of allowance 69.1 Inventories 23.2 Other 2.6 Property, plant, and equipment, including mineral reserves 743.0 Goodwill 351.5 Intangibles 41.0 Other assets 24.9 Accounts payable (17.9) Accrued liabilities (2.4) Advance billings (0.8) Other liabilities (25.3) Total net assets acquired $ 1,209.6
Pro forma information	The unaudited pro-forma information should not be considered indicative of the results that would have occurred if the acquisition had been completed on January 1, 2023, nor is such unaudited pro-forma information necessarily indicative of future results. Year Ended Year Ended (in millions) Revenues $ 2,769.8 $ 2,563.3 Income before income taxes $ 113.3 $ 93.5

Fair Value Accounting (Tables)

Fair Value Accounting (Tables)	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on recurring basis	Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurement as of December 31, 2024 Level 1 Level 2 Level 3 Total (in millions) Assets: Cash equivalents $ 133.0 $ — $ — $ 133.0 Contingent consideration (1) — — 15.4 15.4 Total assets $ 133.0 $ — $ 15.4 $ 148.4 Liabilities: Contingent consideration (2) $ — $ — $ 1.4 $ 1.4 Total liabilities $ — $ — $ 1.4 $ 1.4 Fair Value Measurement as of December 31, 2023 Level 1 Level 2 Level 3 Total (in millions) Liabilities: Contingent consideration (2) $ — $ — $ 2.7 $ 2.7 Total liabilities $ — $ — $ 2.7 $ 2.7 (1) Included in other assets on the Consolidated Balance Sheets. (2) Included in accrued liabilities on the Consolidated Balance Sheets.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Financial information for segments	The financial information for these segments is shown in the tables below. We operate principally in North America. Year Ended December 31, 2024 Construction Products Engineered Structures Transportation Products Corporate Eliminations Consolidated Revenues $ 1,105.1 $ 1,047.3 $ 417.6 $ — $ (0.1) $ 2,569.9 Operating Costs Cost of revenues 864.0 847.5 343.3 — (0.1) 2,054.7 Selling, general, and administrative 116.2 88.4 22.5 92.9 — 320.0 Gain on disposition of property, plant, equipment, and other assets (9.8) (0.5) — — — (10.3) (Gain) loss on sale of businesses (5.0) (14.5) 21.6 — — 2.1 Impairment charge 5.8 — — — — 5.8 Operating profit (loss) $ 133.9 $ 126.4 $ 30.2 $ (92.9) $ — $ 197.6 Depreciation, depletion, and amortization $ 134.7 $ 45.4 $ 12.6 $ 2.3 $ — $ 195.0 Assets $ 3,304.9 $ 1,191.5 $ 149.6 $ 269.5 $ — $ 4,915.5 Capital Expenditures $ 111.7 $ 64.4 $ 11.0 $ 2.6 $ — $ 189.7 Year Ended December 31, 2023 Construction Products Engineered Structures Transportation Products Corporate Eliminations Consolidated Revenues $ 1,001.3 $ 873.5 $ 433.5 $ — $ (0.4) $ 2,307.9 Operating Costs Cost of revenues 783.9 718.3 362.3 — (0.4) 1,864.1 Selling, general, and administrative 107.0 65.9 25.4 62.8 — 261.1 Gain on disposition of property, plant, equipment, and other assets (28.2) — — — — (28.2) Gain on sale of storage tanks business — (6.4) — — — (6.4) Operating profit (loss) $ 138.6 $ 95.7 $ 45.8 $ (62.8) $ — $ 217.3 Depreciation, depletion, and amortization $ 111.7 $ 26.6 $ 16.0 $ 5.2 $ — $ 159.5 Assets $ 2,043.1 $ 1,063.4 $ 308.2 $ 163.2 $ — $ 3,577.9 Capital Expenditures $ 89.9 $ 97.8 $ 13.9 $ 1.9 $ — $ 203.5 Year Ended December 31, 2022 Construction Products Engineered Structures Transportation Products Corporate Eliminations Consolidated Revenues $ 923.5 $ 1,002.0 $ 317.3 $ — $ — $ 2,242.8 Operating Costs Cost of revenues 736.3 812.4 283.0 — — 1,831.7 Selling, general, and administrative 100.4 73.6 22.8 66.0 — 262.8 Gain on disposition of property, plant, equipment, and other assets (9.7) (2.0) — — — (11.7) Gain on sale of storage tanks business — (189.0) — — — (189.0) Operating profit (loss) $ 96.5 $ 307.0 $ 11.5 $ (66.0) $ — $ 349.0 Depreciation, depletion, and amortization $ 102.7 $ 30.5 $ 15.8 $ 5.1 $ — $ 154.1 Assets $ 1,895.7 $ 956.1 $ 264.0 $ 224.8 $ — $ 3,340.6 Capital Expenditures $ 84.6 $ 44.5 $ 8.8 $ 0.1 $ — $ 138.0
Revenues, operating profit, total assets, and long-lived assets for U.S. and Foreign operations	Revenues and operating profit (loss) for our U.S. and foreign operations for the years ended December 31, 2024, 2023, and 2022 are presented below. Our primary foreign operations are in Mexico, while Canadian operations are not significant in relation to the Consolidated Financial Statements. The decreases in foreign operations revenue from 2022 to 2023 are largely due to the sale of the storage tanks business. The operating profits presented below exclude the gain on sale of the storage tanks business. See Note 2 Acquisitions and Divestitures. Year Ended December 31, 2024 2023 2022 (in millions) U.S.: Revenues: External $ 2,556.2 $ 2,271.5 $ 2,159.8 Intercompany 47.6 40.5 25.0 $ 2,603.8 $ 2,312.0 $ 2,184.8 Operating profit (loss) $ 191.8 $ 208.5 $ 153.9 Foreign operations: Revenues: External $ 13.7 $ 36.4 $ 83.0 Intercompany 77.8 62.4 116.1 $ 91.5 $ 98.8 $ 199.1 Operating profit (loss) $ (1.1) $ 2.4 $ 6.1 Total assets and long-lived assets for our U.S. and foreign operations as of December 31, 2024 and 2023 are presented below: Total Assets Long-Lived Assets December 31, 2024 2023 2024 2023 (in millions) U.S. $ 4,762.6 $ 3,423.4 $ 2,024.9 $ 1,241.2 Foreign operations $ 152.9 $ 154.5 $ 104.5 $ 95.1

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Components of property, plant, and equipment	The following table summarizes the components of property, plant, and equipment as of December 31, 2024 and 2023. December 31, December 31, (in millions) Land $ 158.3 $ 140.2 Mineral reserves 1,111.7 546.9 Buildings and improvements 366.4 345.6 Machinery and other 1,292.8 1,121.0 Construction in progress 129.7 115.5 3,058.9 2,269.2 Less accumulated depreciation and depletion (929.5) (932.9) $ 2,129.4 $ 1,336.3

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill by segment	Goodwill by segment is as follows: December 31, December 31, (in millions) Construction Products $ 861.2 $ 516.1 Engineered Structures 480.1 437.6 Transportation Products 19.9 37.0 $ 1,361.2 $ 990.7
Intangible assets, net	Intangibles, net consisted of the following: December 31, 2024 December 31, 2023 (in millions) Intangibles with indefinite lives - Trademarks $ 43.8 $ 34.9 Intangibles with definite lives: Customer relationships 169.1 142.7 Permits 178.1 166.9 Other 49.6 2.3 396.8 311.9 Less accumulated amortization (102.3) (76.1) 294.5 235.8 Intangible assets, net $ 338.3 $ 270.7
Expected future amortization expense of intangibles	Expected future amortization expense of intangibles as of December 31, 2024 is as follows: Amortization Expense (in millions) 2025 $ 26.7 2026 22.7 2027 20.5 2028 20.5 2029 20.1 Thereafter 184.0

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Components of debt	The following table summarizes the components of debt as of December 31, 2024 and December 31, 2023: December 31, December 31, (in millions) Revolving credit facility $ — $ 160.0 Term Loan 700.0 — 2021 Senior Notes - 4.375% due April 2029 400.0 400.0 2024 Senior Notes - 6.875% due August 2032 600.0 — Finance leases (see Note 8 Leases) 7.1 13.1 1,707.1 573.1 Less: unamortized debt issuance costs (18.2) (4.4) Total debt $ 1,688.9 $ 568.7
Remaining principal payments under existing debt agreements	The remaining principal payments under existing debt agreements as of December 31, 2024 are as follows: 2025 2026 2027 2028 2029 Thereafter (in millions) Term Loan 7.0 7.0 7.0 7.0 7.0 665.0 2021 Senior Notes - 4.375% due April 2029 — — — — 400.0 — 2024 Senior Notes - 6.875% due August 2032 — — — — — 600.0

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Future minimum lease payments	Future minimum lease payments for operating and finance lease obligations as of December 31, 2024 consisted of the following: Operating Leases Finance Leases (in millions) 2025 $ 13.0 $ 5.4 2026 11.1 1.5 2027 7.9 0.4 2028 6.1 0.1 2029 5.7 — Thereafter 55.3 — Total undiscounted future minimum obligations 99.1 7.4 Less imputed interest (35.8) (0.3) Present value of net minimum lease obligations $ 63.3 $ 7.1
Balance sheet classification	The following table summarizes our operating and finance leases and their classification within the Consolidated Balance Sheet. December 31, December 31, (in millions) Assets Operating - Other assets $ 63.1 $ 36.7 Finance - Property, plant, and equipment, net 12.3 16.5 Total lease assets 75.4 53.2 Liabilities Current Operating - Accrued liabilities 8.6 8.4 Finance - Current portion of long-term debt 5.2 6.8 Non-current Operating - Other liabilities 54.7 29.7 Finance - Debt 1.9 6.3 Total lease liabilities $ 70.4 $ 51.2
Cash flow information	The following table includes supplemental cash flow and non-cash information related to leases: December 31, December 31, Cash paid for amounts included in the measurement of lease liabilities Cash paid for operating leases $ 10.8 $ 9.3 Cash paid for finance leases $ 7.0 $ 7.0 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 36.7 $ 7.7 Finance leases $ 1.0 $ 1.0
Other information	Other information about lease amounts recognized in our Consolidated Financial Statements is as follows: December 31, December 31, Weighted average remaining lease term - operating leases 12.0 years 6.2 years Weighted average remaining lease term - finance leases 1.5 years 2.0 years Weighted average discount rate - operating leases 6.8 % 5.3 % Weighted average discount rate - finance leases 4.4 % 3.8 %

Other, Net (Tables)

Other, Net (Tables)	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Other, net (income) expense	Other, net (income) expense consists of the following items: Year Ended December 31, 2024 2023 2022 (in millions) Interest income $ (7.5) $ (4.7) $ (1.1) Foreign currency exchange transactions 4.3 (1.7) 3.3 Other (0.1) (0.3) (0.4) Other, net (income) expense $ (3.3) $ (6.7) $ 1.8

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Components of the provision for income taxes	The components of the provision for income taxes are as follows: Year Ended December 31, 2024 2023 2022 (in millions) Current: Federal $ 3.7 $ 3.0 $ 11.3 State 4.6 1.9 7.9 Foreign 2.8 — 6.4 Total current 11.1 4.9 25.6 Deferred: Federal 15.1 25.0 37.5 State 6.4 4.1 5.7 Foreign 3.7 2.7 1.6 Total deferred 25.2 31.8 44.8 Provision $ 36.3 $ 36.7 $ 70.4
Reconciliation between the statutory U.S. federal income tax rate and the Company's effective income tax rate	The following is a reconciliation between the statutory U.S. federal income tax rate and the Company’s effective income tax rate on income before income taxes: Year Ended December 31, 2024 2023 2022 Statutory rate 21.0 % 21.0 % 21.0 % State taxes, including prior year true-ups 7.5 2.3 3.8 AMP tax credits (8.2) (3.5) — Statutory depletion (3.2) (2.1) (1.3) Changes in valuation allowances and reserves (1.1) 1.8 0.1 Prior year true-ups 0.4 (0.5) — Foreign adjustments 1.5 1.8 (0.2) Currency adjustments 4.8 (2.6) (0.8) Compensation related items 0.5 — 0.2 Divestiture-related non-deductible goodwill 3.3 — — Other, net 1.4 0.5 (0.5) Effective rate 27.9 % 18.7 % 22.3 %
Components of deferred tax liabilities and assets	The components of deferred tax liabilities and assets are as follows: December 31, 2024 2023 (in millions) Deferred tax liabilities: Depreciation, depletion, and amortization $ 248.7 $ 230.8 Total deferred tax liabilities 248.7 230.8 Deferred tax assets: Workers compensation and other benefits 12.3 13.9 Warranties and reserves 1.1 1.1 Equity items — (0.3) Tax carryforwards and credits 36.9 52.8 Inventory 6.1 1.9 Accrued liabilities and other 1.5 (2.3) Total deferred tax assets 57.9 67.1 Net deferred tax assets (liabilities) before valuation allowances (190.8) (163.7) Valuation allowances 7.0 9.1 Adjusted net deferred tax assets (liabilities) $ (197.8) $ (172.8)

Employee Retirement Plans (Tabl

Employee Retirement Plans (Tables)	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Total employee retirement plan expense	Total employee retirement plan expense, which includes related administrative expenses, is as follows: Year Ended December 31, 2024 2023 2022 (in millions) Defined contribution plans $ 16.8 $ 15.3 $ 12.5 Multiemployer plans 1.8 1.5 1.6 $ 18.6 $ 16.8 $ 14.1
Details of multiemployer plan	Our participation in multiemployer plans for the year ended December 31, 2024 are outlined in the table below. The Pension Protection Act (“PPA”) zone status is based upon the most recent information available at December 31, 2024 and 2023 and is obtained from the multiemployer plan's regulatory filings available in the public domain and certified by the plan's actuary. Among other factors, plans in the green zone are at least 80% funded, plans in the yellow zone are less than 80% funded, and plans in the red zone are less than 65% funded. Federal law requires that plans classified in the yellow or red zones adopt a funding improvement plan or a rehabilitation plan in order to improve the financial health of the plan. The Company's contributions to the multiemployer plans were less than 5% of total contributions to any plan. The last column in the table lists the expiration date of the last expiring collective bargaining agreement to which the plan is subject. PPA Zone Status Contributions for Year Ended December 31, Pension Fund Employer Identification Number 2024 2023 Rehabilitation plan status 2024 2023 2022 Surcharge imposed Expiration date of collective bargaining agreement (in millions) Boilermaker-Blacksmith National Pension Trust 48-6168020 Red Green Implemented $ 1.7 $ 1.5 $ 1.6 No 06/30/2025 Heavy and General Laborers Local Unions 472 and 172 of New Jersey Pension Fund 22-6032103 Green Green NA $ 0.2 $ — $ — No 02/28/2027 Operating Engineers 825 Pension Fund 22-6033380 Green Green NA $ 0.1 $ — $ — No 06/30/2026

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Changes in accumulated other comprehensive loss	Changes in accumulated other comprehensive loss for the years ended December 31, 2024, December 31, 2023, and December 31, 2022 are as follows: Currency translation adjustments Unrealized gain (loss) on derivative financial instruments Accumulated other comprehensive loss (in millions) Balances at December 31, 2021 $ (16.3) $ (3.0) $ (19.3) Other comprehensive income (loss), net of tax, before reclassifications (0.7) 3.5 2.8 Amounts reclassified from accumulated other comprehensive loss, net of tax expense (benefit) of $0.0, ($0.2), and ($0.2) — 0.8 0.8 Other comprehensive income (loss) (0.7) 4.3 3.6 Balances at December 31, 2022 (17.0) 1.3 (15.7) Other comprehensive income (loss), net of tax, before reclassifications 0.8 0.1 0.9 Amounts reclassified from accumulated other comprehensive loss, net of tax expense (benefit) of $0.0, $0.4, and $0.4 — (1.4) (1.4) Other comprehensive income (loss) 0.8 (1.3) (0.5) Balances at December 31, 2023 (16.2) — (16.2) Other comprehensive income (loss), net of tax, before reclassifications (1.5) — (1.5) Amounts reclassified from accumulated other comprehensive loss, net of tax expense (benefit) of $0.0, $0.0, and $0.0 — — — Other comprehensive income (loss) (1.5) — (1.5) Balances at December 31, 2024 $ (17.7) $ — $ (17.7)

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of restricted stock activity	The activity for equity awards held by Arcosa employees for the year ended December 31, 2024 was as follows: Arcosa Equity Awards Held by Arcosa Employees Trinity Equity Awards Held by Arcosa Employees Weighted Average Grant-Date Fair Value per Award Equity awards outstanding at December 31, 2023 872,933 332,902 $ 44.01 Granted 314,977 — 76.10 Vested (368,830) (101,852) 48.40 Forfeited (50,992) (27,173) 42.95 Equity awards outstanding at December 31, 2024 768,088 203,877 $ 52.37

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Computation of basic and diluted earnings per share	The computation of basic and diluted earnings per share follows. Year Ended December 31, 2024 (in millions, except per share amounts) Income Average EPS Net income $ 93.7 Unvested restricted share participation (0.3) Net income per common share – basic 93.4 48.6 $ 1.92 Effect of dilutive securities: Nonparticipating unvested restricted shares — 0.2 Net income per common share – diluted $ 93.4 48.8 $ 1.91 Year Ended December 31, 2023 (in millions, except per share amounts) Income Average EPS Net income $ 159.2 Unvested restricted share participation (0.6) Net income per common share – basic 158.6 48.5 $ 3.27 Effect of dilutive securities: Nonparticipating unvested restricted shares — 0.2 Net income per common share – diluted $ 158.6 48.7 $ 3.26 Year Ended December 31, 2022 (in millions, except per share amounts) Income Average EPS Net income $ 245.8 Unvested restricted share participation (1.0) Net income per common share – basic 244.8 48.2 $ 5.08 Effect of dilutive securities: Nonparticipating unvested restricted shares — 0.3 Net income per common share – diluted $ 244.8 48.5 $ 5.05

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Stockholder's Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2024
Accounting Policies [Abstract]
Authorized stock repurchase amount			$ 50,000,000
Number of shares repurchased	200,000
Cost of shares repurchased	$ 13,800,000	$ 15,000,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Contract asset with customer	$ 65.5	$ 66.8
Segment Reporting Information [Line Items]
Revenues	2,569.9	2,307.9	$ 2,242.8
Total
Segment Reporting Information [Line Items]
Revenues	2,570	2,308.3	2,242.8
Intersegment | Eliminations
Segment Reporting Information [Line Items]
Revenues	0.1	0.4	0
Construction Products | Total
Segment Reporting Information [Line Items]
Revenues	1,105.1	1,001.3	923.5
Engineered Structures | Total
Segment Reporting Information [Line Items]
Revenues	1,047.3	873.5	1,002
Transportation Products | Total
Segment Reporting Information [Line Items]
Revenues	417.6	433.5	317.3
Aggregates and specialty materials | Construction Products
Segment Reporting Information [Line Items]
Revenues	977.9	879.9	821.4
Construction site support [Member] | Construction Products
Segment Reporting Information [Line Items]
Revenues	127.2	121.4	102.1
Utility, wind, and related structures | Engineered Structures
Segment Reporting Information [Line Items]
Revenues	1,047.3	873.5	813.1
Storage tanks | Engineered Structures
Segment Reporting Information [Line Items]
Revenues	0	0	188.9
Inland barges | Transportation Products
Segment Reporting Information [Line Items]
Revenues	329.8	280.2	189.9
Steel components | Transportation Products
Segment Reporting Information [Line Items]
Revenues	$ 87.8	$ 153.3	$ 127.4

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Unsatisfied Performance Obligations (Details) $ in Millions	Dec. 31, 2024 USD ($)
Utility, wind, and related structures | Engineered Structures
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations, Amount	$ 1,190.8
Percent expected to be delivered in 2025	64%
Percent expected to be delivered in 2026	13%
Inland barges | Transportation Products
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations, Amount	$ 280.1
Percent expected to be delivered in 2025	92%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Property, Plant, and Equipment (Details)	Dec. 31, 2024
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	11 years
Machinery and other | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Machinery and other | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Goodwill and Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment charges	$ 0	$ 0
Indefinite-lived intangible asset impairment charges	$ 0	$ 0
Minimum | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets with defined useful lives, amortization period	2 years
Minimum | Permits
Finite-Lived Intangible Assets [Line Items]
Intangible assets with defined useful lives, amortization period	10 years
Minimum | Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Intangible assets with defined useful lives, amortization period	1 year
Maximum | Customer relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets with defined useful lives, amortization period	20 years
Maximum | Permits
Finite-Lived Intangible Assets [Line Items]
Intangible assets with defined useful lives, amortization period	29 years
Maximum | Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Intangible assets with defined useful lives, amortization period	34 years

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Long-lived Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Asset impairment charges	$ 5.8	$ 0	$ 0

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Workers' Compensation (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Accrual for worker's compensation costs	$ 18.9	$ 24.2

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Warranties (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Product Warranty Liability [Line Items]
Warranty accrual	$ 1.3	$ 1.2
Minimum
Product Warranty Liability [Line Items]
Product warranty period against materials and manufacturing defects	1 year
Maximum
Product Warranty Liability [Line Items]
Product warranty period against materials and manufacturing defects	5 years

Acquisitions and Divestitures -

Acquisitions and Divestitures - Acquisition and divestiture activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Combinations [Abstract]
Purchase price	$ 1,424.2	$ 119.4	$ 75.6
Net cash paid	1,424.1	120.9	75.1
Goodwill recorded	$ 397.1	$ 40.4	$ 11.6

Acquisitions and Divestitures_2

Acquisitions and Divestitures - Purchase price allocation (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Oct. 01, 2024	Jun. 30, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill			$ 1,361.2	$ 990.7
Purchase price			1,424.2	119.4	$ 75.6
Goodwill recorded			397.1	40.4	11.6
Acquisition holdback						$ 15
Construction Products
Business Acquisition [Line Items]
Goodwill			861.2	516.1
Engineered Structures
Business Acquisition [Line Items]
Goodwill			480.1	437.6
RAMCO | Construction Products
Business Acquisition [Line Items]
Property, plant, and equipment, including mineral reserves				6.4
Purchase price					$ 77.4
Goodwill recorded				13.4
RAMCO | Construction Products | Permits
Business Acquisition [Line Items]
Intangible asset				54.2
Useful life of acquired intangible asset					20 years
Lake Point | Construction Products
Business Acquisition [Line Items]
Property, plant, and equipment, including mineral reserves			13.3
Mineral Reserves			19.1
Purchase price				$ 65.1
Goodwill recorded			15.6
Lake Point | Construction Products | Permits
Business Acquisition [Line Items]
Intangible asset			11.5
Ameron | Engineered Structures
Business Acquisition [Line Items]
Receivables, net of allowance			12
Inventories			18.1
Property, plant, and equipment, including mineral reserves			60.8
Goodwill			42.3
Intangible asset			12.8
Purchase price		$ 180
Ameron | Engineered Structures | Trademarks
Business Acquisition [Line Items]
Trademarks			8.9
Ameron | Engineered Structures | Customer relationships
Business Acquisition [Line Items]
Intangible asset			25.6
Stavola | Construction Products
Business Acquisition [Line Items]
Cash			0.7
Receivables, net of allowance			69.1
Inventories			23.2
Other			2.6
Property, plant, and equipment, including mineral reserves			743
Goodwill			351.5
Intangibles			41
Other assets			24.9
Accounts payable			(17.9)
Accrued liabilities			(2.4)
Advance billings			(0.8)
Other liabilities			(25.3)
Purchase price	$ 1,200		$ 1,209.6
Stavola | Construction Products | Trade names
Business Acquisition [Line Items]
Useful life of acquired intangible asset			5 years
Stavola | Construction Products | Permits
Business Acquisition [Line Items]
Useful life of acquired intangible asset			20 years

Acquisitions and Divestitures_3

Acquisitions and Divestitures - Pro forma information (Details) - Stavola - Construction Products - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Unaudited pro-forma revenues	$ 2,769.8	$ 2,563.3
Unaudited pro-forma income before income taxes	$ 113.3	$ 93.5

Acquisitions and Divestitures_4

Acquisitions and Divestitures - Narrative (Details) $ in Millions			1 Months Ended	3 Months Ended		12 Months Ended
	Oct. 01, 2024 USD ($)	Aug. 26, 2024 USD ($)	Jul. 31, 2024 USD ($)	Dec. 31, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) businesses_divested	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Debt issuance costs						$ 23.3	$ 2	$ 0
Contingent Consideration, Asset				$ 15.4		15.4
Operating leases				12.6		36.7	7.7
Purchase price						1,424.2	119.4	75.6
Goodwill recorded						397.1	40.4	11.6
Revenues						2,569.9	2,307.9	2,242.8
Operating profit (loss)						197.6	217.3	349
Acquisition holdback									$ 15
Proceeds from sale of businesses						86.6	2	271.6
Goodwill				1,361.2		1,361.2	990.7
(Gain) loss on sale of businesses						2.1	(6.4)	(189)
Difference between holdback settlement and amount accrued at acquisition							$ 5
Number of Divestitures | businesses_divested							0
Holdback payment from acquisition						0	$ (10)	0
Storage tanks
Segment Reporting Information [Line Items]
(Gain) loss on sale of businesses						(6.9)	(6.4)
Steel components
Segment Reporting Information [Line Items]
(Gain) loss on sale of businesses						(21.6)
Asphalt and other non-operating facility
Segment Reporting Information [Line Items]
Selling price of business						27.3
(Gain) loss on sale of businesses						(12.5)
Revolving credit facility | Revolving credit facility
Segment Reporting Information [Line Items]
Debt issuance costs						1.9
Repayments of lines of credit	$ 100							155
Borrowings from revolving credit facility					$ 160	335	60	80
Term Loan
Segment Reporting Information [Line Items]
Long-term debt, gross	700			700		700	0
Term Loan | Revolving credit facility
Segment Reporting Information [Line Items]
Debt issuance costs						7
Senior Notes due 2032
Segment Reporting Information [Line Items]
Debt issuance costs		$ 8.2
Unsecured Debt | Senior Notes due 2032
Segment Reporting Information [Line Items]
Long-term debt, gross		$ 600		600		600	0
Interest rate		6.875%
Construction Products
Segment Reporting Information [Line Items]
Goodwill				861.2		861.2	516.1
Engineered Structures
Segment Reporting Information [Line Items]
Goodwill				480.1		480.1	437.6
Engineered Structures | Storage tanks
Segment Reporting Information [Line Items]
Revenues						0	0	188.9
Operating profit (loss)								41.1
Engineered Structures | Storage tanks
Segment Reporting Information [Line Items]
Selling price of business								275
Transportation Products
Segment Reporting Information [Line Items]
Goodwill				19.9		19.9	37
Transportation Products | Steel components
Segment Reporting Information [Line Items]
Revenues						87.8	153.3	127.4
Operating profit (loss)						(19.5)	11	0.9
Selling price of business						55
Transportation Products | Steel components | Combined Proceeds
Segment Reporting Information [Line Items]
Selling price of business						110
Transportation Products | Steel components | Seller's Note
Segment Reporting Information [Line Items]
Selling price of business						25
Transportation Products | Steel components | Earnout Receivable
Segment Reporting Information [Line Items]
Selling price of business						30
RAMCO | Construction Products
Segment Reporting Information [Line Items]
Purchase price								$ 77.4
Goodwill recorded							13.4
Property, plant, and equipment, including mineral reserves							6.4
RAMCO | Construction Products | Permits
Segment Reporting Information [Line Items]
Useful life of acquired intangible asset								20 years
Intangible asset							54.2
Lake Point | Construction Products
Segment Reporting Information [Line Items]
Purchase price							$ 65.1
Goodwill recorded						15.6
Mineral Reserves				19.1		19.1
Property, plant, and equipment, including mineral reserves				13.3		13.3
Lake Point | Construction Products | Permits
Segment Reporting Information [Line Items]
Intangible asset				11.5		11.5
Stavola | Construction Products
Segment Reporting Information [Line Items]
Business Acquisition, Transaction Costs				25.5		25.5
Purchase price	$ 1,200					1,209.6
Property, plant, and equipment, including mineral reserves				743		743
Revenues						78.2
Operating profit (loss)						4.5
Goodwill				351.5		351.5
Inventories				23.2		23.2
Receivables, net of allowance				69.1		$ 69.1
Stavola | Construction Products | Permits
Segment Reporting Information [Line Items]
Useful life of acquired intangible asset						20 years
Stavola | Construction Products | Beneficial use rights
Segment Reporting Information [Line Items]
Useful life of acquired intangible asset						34 years
Stavola | Construction Products | Trade names
Segment Reporting Information [Line Items]
Useful life of acquired intangible asset						5 years
Ameron | Engineered Structures
Segment Reporting Information [Line Items]
Purchase price					$ 180
Property, plant, and equipment, including mineral reserves				60.8		$ 60.8
Intangible asset				12.8		12.8
Goodwill				42.3		42.3
Inventories				18.1		18.1
Receivables, net of allowance				12		12
Ameron | Engineered Structures | Trademarks
Segment Reporting Information [Line Items]
Trademarks				8.9		8.9
Ameron | Engineered Structures | Customer relationships
Segment Reporting Information [Line Items]
Intangible asset				$ 25.6		$ 25.6
Aggregates, Phoenix | Construction Products
Segment Reporting Information [Line Items]
Purchase price			$ 35

Fair Value Accounting - Assets

Fair Value Accounting - Assets and liabilities measured at fair value on recurring basis (Details) - Fair value measurements, recurring - USD ($) $ in Millions		Dec. 31, 2024	Dec. 31, 2023
Assets:
Cash equivalents		$ 133
Business Combination, Contingent Consideration, Asset	[1]	15.4
Total assets		148.4
Liabilities:
Contingent consideration liability	[2]	1.4	$ 2.7
Total liabilities		1.4	2.7
Level 1
Assets:
Cash equivalents		133
Business Combination, Contingent Consideration, Asset	[1]	0
Total assets		133
Liabilities:
Contingent consideration liability	[2]	0	0
Total liabilities		0	0
Level 2
Assets:
Cash equivalents		0
Business Combination, Contingent Consideration, Asset	[1]	0
Total assets		0
Liabilities:
Contingent consideration liability	[2]	0	0
Total liabilities		0	0
Level 3
Assets:
Cash equivalents		0
Business Combination, Contingent Consideration, Asset	[1]	15.4
Total assets		15.4
Liabilities:
Contingent consideration liability	[2]	1.4	2.7
Total liabilities		$ 1.4	$ 2.7
[1] Included in other assets on the Consolidated Balance Sheets.

Segment Information - Financial

Segment Information - Financial information for segments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 2,569.9	$ 2,307.9	$ 2,242.8
Cost of revenues	2,054.7	1,864.1	1,831.7
Selling, general, and administrative expenses	320	261.1	262.8
Gain on disposition of property, plant, equipment, and other assets	(10.3)	(28.2)	(11.7)
(Gain) loss on sale of businesses	2.1	(6.4)	(189)
Asset impairment charges	5.8	0	0
Operating profit (loss)	197.6	217.3	349
Depreciation, depletion, and amortization	195	159.5	154.1
Assets	4,915.5	3,577.9	3,340.6
Capital Expenditures	189.7	203.5	138
Total
Segment Reporting Information [Line Items]
Revenues	2,570	2,308.3	2,242.8
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Segment Reporting Information [Line Items]
Revenues	0	0	0
Cost of revenues	0	0	0
Selling, general, and administrative expenses	92.9	62.8	66
Gain on disposition of property, plant, equipment, and other assets	0	0	0
(Gain) loss on sale of businesses	0	0	0
Asset impairment charges	0
Operating profit (loss)	92.9	62.8	(66)
Depreciation, depletion, and amortization	2.3	5.2	5.1
Assets	269.5	163.2	224.8
Capital Expenditures	2.6	1.9	0.1
Construction Products | Total
Segment Reporting Information [Line Items]
Revenues	1,105.1	1,001.3	923.5
Cost of revenues	864	783.9	736.3
Selling, general, and administrative expenses	116.2	107	100.4
Gain on disposition of property, plant, equipment, and other assets	(9.8)	(28.2)	(9.7)
(Gain) loss on sale of businesses	(5)	0	0
Asset impairment charges	5.8
Operating profit (loss)	133.9	138.6	96.5
Depreciation, depletion, and amortization	134.7	111.7	102.7
Assets	3,304.9	2,043.1	1,895.7
Capital Expenditures	111.7	89.9	84.6
Engineered Structures | Total
Segment Reporting Information [Line Items]
Revenues	1,047.3	873.5	1,002
Cost of revenues	847.5	718.3	812.4
Selling, general, and administrative expenses	88.4	65.9	73.6
Gain on disposition of property, plant, equipment, and other assets	(0.5)	0	(2)
(Gain) loss on sale of businesses	(14.5)	(6.4)	(189)
Asset impairment charges	0
Operating profit (loss)	126.4	95.7	307
Depreciation, depletion, and amortization	45.4	26.6	30.5
Assets	1,191.5	1,063.4	956.1
Capital Expenditures	64.4	97.8	44.5
Transportation Products | Total
Segment Reporting Information [Line Items]
Revenues	417.6	433.5	317.3
Cost of revenues	343.3	362.3	283
Selling, general, and administrative expenses	22.5	25.4	22.8
Gain on disposition of property, plant, equipment, and other assets	0	0	0
(Gain) loss on sale of businesses	21.6	0	0
Asset impairment charges	0
Operating profit (loss)	30.2	45.8	11.5
Depreciation, depletion, and amortization	12.6	16	15.8
Assets	149.6	308.2	264
Capital Expenditures	11	13.9	8.8
Eliminations | Intersegment
Segment Reporting Information [Line Items]
Revenues	0.1	0.4	0
Cost of revenues	0.1	0.4	0
Selling, general, and administrative expenses	0	0	0
Gain on disposition of property, plant, equipment, and other assets	0	0	0
(Gain) loss on sale of businesses	0	0	0
Asset impairment charges	0
Operating profit (loss)	0	0	0
Depreciation, depletion, and amortization	0	0	0
Assets	0	0	0
Capital Expenditures	$ 0	$ 0	$ 0

Segment Information - Revenues,

Segment Information - Revenues, operating profit, total assets, and long-lived assets for U.S. and non-U.S. operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,569.9	$ 2,307.9	$ 2,242.8
Operating profit (loss)	197.6	217.3	349
Total Assets	4,915.5	3,577.9	3,340.6
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	2,603.8	2,312	2,184.8
Operating profit (loss)	191.8	208.5	153.9
Total Assets	4,762.6	3,423.4
Long-Lived Assets	2,024.9	1,241.2
UNITED STATES | External
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	2,556.2	2,271.5	2,159.8
UNITED STATES | Intercompany
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	47.6	40.5	25
Non-US
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	91.5	98.8	199.1
Operating profit (loss)	(1.1)	2.4	6.1
Total Assets	152.9	154.5
Long-Lived Assets	104.5	95.1
Non-US | External
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	13.7	36.4	83
Non-US | Intercompany
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 77.8	$ 62.4	$ 116.1

Segment Information - Narrative

Segment Information - Narrative (Details) - segment	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Number of reportable segments	3
Engineered Structures | Customer Concentration Risk | Revenue Benchmark
Product Information [Line Items]
Revenue concentration risk, percentage	10.80%	8.10%	9.30%

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Components of property, plant, and equipment (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 3,058.9	$ 2,269.2
Accumulated depreciation and depletion	(929.5)	(932.9)
Property, plant, and equipment, net	2,129.4	1,336.3
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	158.3	140.2
Mineral reserves
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	1,111.7	546.9
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	366.4	345.6
Machinery and other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	1,292.8	1,121
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, at cost	$ 129.7	$ 115.5

Property, Plant, and Equipmen_3

Property, Plant, and Equipment - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, net	$ 2,129.4	$ 1,336.3
Asset impairment charges	5.8	0	$ 0
Manufacturing Facility, Nonoperating
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, net	$ 12.7	$ 14.6

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill by segment (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Goodwill [Line Items]
Goodwill	$ 1,361.2	$ 990.7
Construction Products
Goodwill [Line Items]
Goodwill	861.2	516.1
Engineered Structures
Goodwill [Line Items]
Goodwill	480.1	437.6
Transportation Products
Goodwill [Line Items]
Goodwill	$ 19.9	$ 37

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible assets, net (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Intangible Assets [Line Items]
Intangibles with indefinite lives - Trademarks	$ 43.8	$ 34.9
Intangibles with definite lives, gross	396.8	311.9
Intangibles with definite lives, accumulated amortization	(102.3)	(76.1)
Intangibles with definite lives, net	294.5	235.8
Intangible assets, net	338.3	270.7
Customer relationships
Intangible Assets [Line Items]
Intangibles with definite lives, gross	169.1	142.7
Permits
Intangible Assets [Line Items]
Intangibles with definite lives, gross	178.1	166.9
Other intangible assets
Intangible Assets [Line Items]
Intangibles with definite lives, gross	$ 49.6	$ 2.3

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Future amortization (Details) $ in Millions	Dec. 31, 2024 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2025	$ 26.7
2026	22.7
2027	20.5
2028	20.5
2029	20.1
Thereafter	$ 184

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense from intangible assets	$ 26.3	$ 20.9	$ 19.7

Debt - Components of debt (Deta

Debt - Components of debt (Details) - USD ($) $ in Millions	Dec. 31, 2024	Oct. 01, 2024	Aug. 26, 2024	Dec. 31, 2023	Apr. 06, 2021
Debt Instrument [Line Items]
Finance leases	$ 7.1			$ 13.1
Debt and finance leases	1,707.1			573.1
Less: unamortized debt issuance costs	(18.2)			(4.4)
Total debt	1,688.9			568.7
Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
Revolving credit facility	0			160
Less: unamortized debt issuance costs	(3.7)
Term Loan
Debt Instrument [Line Items]
Long-term debt, gross	700	$ 700		0
Senior Notes due 2029 | Unsecured Debt
Debt Instrument [Line Items]
Long-term debt, gross	400			400	$ 400
Senior Notes due 2032 | Unsecured Debt
Debt Instrument [Line Items]
Long-term debt, gross	$ 600		$ 600	$ 0

Debt - Remaining principal paym

Debt - Remaining principal payments under existing debt agreements (Details) $ in Millions	Dec. 31, 2024 USD ($)
Term Loan
Debt Instrument [Line Items]
2025	$ 7
2026	7
2027	7
2028	7
2029	7
Thereafter	665
Senior Notes due 2029
Debt Instrument [Line Items]
2025	0
2026	0
2027	0
2028	0
2029	400
Thereafter	0
Senior Notes due 2032
Debt Instrument [Line Items]
2025	0
2026	0
2027	0
2028	0
2029	0
Thereafter	$ 600

Debt - Narrative (Details)

Debt - Narrative (Details) $ in Millions				3 Months Ended			12 Months Ended
	Oct. 01, 2024 USD ($)	Aug. 26, 2024 USD ($)	Apr. 06, 2021 USD ($)	Dec. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Aug. 15, 2024 USD ($)	Aug. 01, 2024 USD ($)	Jan. 02, 2020 USD ($)	Jan. 02, 2019 USD ($)
Debt Instrument [Line Items]
Debt Instrument, Covenant, Unrestricted Cash, Maximum				$ 150			$ 150
Debt issuance costs							23.3	$ 2	$ 0
Less: unamortized debt issuance costs				18.2			18.2	4.4
Bridge Loan
Debt Instrument [Line Items]
Debt issuance costs					$ 6.2		6.2
Secured Debt | Bridge Loan
Debt Instrument [Line Items]
Committed bridge loan, unused											$ 1,200
Term Loan
Debt Instrument [Line Items]
Long-term debt, gross	$ 700			700			700	0
Quarterly principal amortization payments, percent	0.25%
Senior Notes due 2032
Debt Instrument [Line Items]
Debt issuance costs		$ 8.2
Estimated fair value				609.9			609.9
Senior Notes due 2032 | Unsecured Debt
Debt Instrument [Line Items]
Long-term debt, gross		$ 600		600			600	0
Interest rate		6.875%
Senior Notes due 2029
Debt Instrument [Line Items]
Debt issuance costs			$ 6.6
Estimated fair value				372.9			372.9
Senior Notes due 2029 | Unsecured Debt
Debt Instrument [Line Items]
Long-term debt, gross			$ 400	400			400	400
Interest rate			4.375%
Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity				700			$ 700			$ 600		$ 500
SOFR variable rate spread							2.50%
Line of credit commitment fee percentage							0.45%
Revolving credit facility				0			$ 0	160
Credit facility, remaining borrowing capacity				699.3			699.3
Borrowings from revolving credit facility						$ 160	335	$ 60	80
Debt issuance costs							1.9
Less: unamortized debt issuance costs				$ 3.7			$ 3.7
Repayments of lines of credit	$ 100								$ 155
Revolving credit facility | Revolving credit facility | October 1, 2024 to June 30, 2025
Debt Instrument [Line Items]
Net leverage ratio				5			5
Revolving credit facility | Revolving credit facility | July 1, 2025 to December 31, 2025
Debt Instrument [Line Items]
Net leverage ratio				4.50			4.50
Revolving credit facility | Revolving credit facility | January 1, 2026 to August 23, 2028
Debt Instrument [Line Items]
Net leverage ratio				4			4
Revolving credit facility | Revolving credit facility | Up to four fiscal quarters upon material acquisition
Debt Instrument [Line Items]
Net leverage ratio				4.50			4.50
Revolving credit facility | Term Loan
Debt Instrument [Line Items]
Debt issuance costs							$ 7
Letter of credit | Revolving credit facility
Debt Instrument [Line Items]
Letters of credit outstanding				$ 0.7			$ 0.7
Interest rate hedges | Designated as hedging instrument
Debt Instrument [Line Items]
Derivative, notional amount													$ 100
Derivative fixed interest rate				2.71%			2.71%
Secured Overnight Financing Rate (SOFR) | Term Loan
Debt Instrument [Line Items]
SOFR variable rate spread	2.25%
Minimum | Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
Line of credit commitment fee percentage				0.20%
Minimum | Secured Overnight Financing Rate (SOFR) | Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
SOFR variable rate spread				1.25%
Minimum | Base Rate | Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
SOFR variable rate spread				0.25%
Maximum | Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
Line of credit commitment fee percentage				0.45%
Maximum | Secured Overnight Financing Rate (SOFR) | Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
SOFR variable rate spread				2.50%
Maximum | Base Rate | Revolving credit facility | Revolving credit facility
Debt Instrument [Line Items]
SOFR variable rate spread				1.50%

Leases - Future minimum lease p

Leases - Future minimum lease payments (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease payments, 2025	$ 13
Operating lease payments, 2026	11.1
Operating lease payments, 2027	7.9
Operating lease payments, 2028	6.1
Operating lease payments, 2029	5.7
Operating lease payments, thereafter	55.3
Operating lease payments	99.1
Operating lease payments, imputed interest	(35.8)
Operating lease payments, present value	63.3
Finance lease payments, 2025	5.4
Finance lease payments, 2026	1.5
Finance lease payments, 2027	0.4
Finance lease payments, 2028	0.1
Finance lease payments, 2029	0
Finance lease payments, thereafter	0
Finance lease payments	7.4
Finance lease liability, imputed interest	(0.3)
Finance leases	$ 7.1	$ 13.1

Leases - Balance sheet classifi

Leases - Balance sheet classification (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Right of use asset, Operating	$ 63.1	$ 36.7
Right of use asset, Operating	Other assets	Other assets
Right of use asset, Finance	$ 12.3	$ 16.5
Right of use asset, Finance	Property, plant, and equipment, net	Property, plant, and equipment, net
Right of use asset, Total	$ 75.4	$ 53.2
Lease liability, Current, Operating	$ 8.6	$ 8.4
Lease liability, Current, Operating	Accrued liabilities	Accrued liabilities
Lease Liability, Current, Finance	$ 5.2	$ 6.8
Lease liability, Current, Finance	Current portion of long-term debt	Current portion of long-term debt
Lease liability, Non-current, Operating	$ 54.7	$ 29.7
Lease liability, Non-current, Operating	Other liabilities	Other liabilities
Lease liability, Non-current, Finance	$ 1.9	$ 6.3
Lease liability, Non-current, Finance	Debt	Debt
Lease liability, Total	$ 70.4	$ 51.2

Leases - Cash flow & Non-cash f

Leases - Cash flow & Non-cash flow information (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Cash paid for operating leases		$ 10.8	$ 9.3
Cash paid for finance leases		7	7
Operating leases	$ 12.6	36.7	7.7
Finance leases		$ 1	$ 1

Leases - Other Information (Det

Leases - Other Information (Details)	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Weighted average remaining lease term - operating leases	12 years	6 years 2 months 12 days
Weighted average remaining lease term - finance leases	1 year 6 months	2 years
Weighted average discount rate - operating leases	6.80%	5.30%
Weighted average discount rate - finance leases	4.40%	3.80%

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease cost	$ 11.4	$ 9.4
Amortization of finance lease assets	$ 5.5	$ 5.2

Other, Net - Summary of other,

Other, Net - Summary of other, net (income) expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Other Income and Expenses [Abstract]
Interest income	$ (7.5)	$ (4.7)	$ (1.1)
Foreign currency exchange transactions	4.3	(1.7)	3.3
Other	(0.1)	(0.3)	(0.4)
Other, net (income) expense	$ (3.3)	$ (6.7)	$ 1.8

Income Taxes - Components of th

Income Taxes - Components of the provision for income taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current:
Federal	$ 3.7	$ 3	$ 11.3
State	4.6	1.9	7.9
Foreign	2.8	0	6.4
Total current	11.1	4.9	25.6
Deferred:
Federal	15.1	25	37.5
State	6.4	4.1	5.7
Foreign	3.7	2.7	1.6
Total deferred	25.2	31.8	44.8
Provision (benefit) for income taxes	$ 36.3	$ 36.7	$ 70.4

Income Taxes - Reconciliation b

Income Taxes - Reconciliation between the statutory U.S. federal income tax rate and the Company's effective income tax rate (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory rate	21%	21%	21%
State taxes, including prior year true-ups	7.50%	2.30%	3.80%
AMP tax credits	(0.082)	(0.035)	0
Statutory depletion	(3.20%)	(2.10%)	(1.30%)
Changes in valuation allowances and reserves	(1.10%)	1.80%	0.10%
Prior year true-ups	0.40%	(0.50%)	0%
Foreign adjustments	1.50%	1.80%	(0.20%)
Currency adjustments	4.80%	(2.60%)	(0.80%)
Divestiture-related non-deductible goodwill	3.30%	0%	0%
Compensation related items	0.50%	0%	0.20%
Other, net	1.40%	0.50%	(0.50%)
Effective rate	27.90%	18.70%	22.30%

Income Taxes - Components of de

Income Taxes - Components of deferred tax liabilities and assets (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Deferred tax liabilities:
Depreciation, depletion, and amortization	$ 248.7	$ 230.8
Total deferred tax liabilities	248.7	230.8
Deferred tax assets:
Workers compensation and other benefits	12.3	13.9
Warranties and reserves	1.1	1.1
Equity items	0	(0.3)
Tax carryforwards and credits	36.9	52.8
Inventory	6.1	1.9
Accrued liabilities and other	1.5	(2.3)
Total deferred tax assets	57.9	67.1
Net deferred tax assets (liabilities) before valuation allowances	(190.8)	(163.7)
Valuation allowances	7	9.1
Adjusted net deferred tax assets (liabilities)	$ (197.8)	$ (172.8)

Income Taxes - Change in unreco

Income Taxes - Change in unrecognized tax benefits (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Total accrued interest and penalties related to uncertain tax positions	$ 0	$ 0	$ 0
Unrecognized Tax Benefits	$ 0	$ 0	$ 0

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income before income taxes for U.S. operations	$ 130.9	$ 182.6	$ 271.1
Income (loss) before income taxes for foreign operations	(0.9)	13.3	45.1
Net operating loss carryforwards - domestic	3.2
Remaining state loss carryforwards	4.5
Net operating loss carryforwards - foreign	7.7
Undistributed earnings of foreign subsidiaries	100.1
Total accrued interest and penalties related to uncertain tax positions	0	0	$ 0
Tax Credit Carryforward [Line Items]
AMP Tax Credits for Wind Towers	53.6	32.4
AMP Tax Credits Sold	45
AMP Tax Credits, Deferred Tax Assets	8	$ 9.8
Other Noncurrent Assets
Tax Credit Carryforward [Line Items]
AMP Tax Credits, Deferred Tax Assets	14.6
Cost of Sales
Tax Credit Carryforward [Line Items]
AMP Tax Credits for Wind Towers	$ 2.7

Employee Retirement Plans - Tot

Employee Retirement Plans - Total employee retirement plan expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Defined contribution plans	$ 16.8	$ 15.3	$ 12.5
Multiemployer plans	1.8	1.5	1.6
Employee retirement plan expense	$ 18.6	$ 16.8	$ 14.1

Employee Retirement Plans - Det

Employee Retirement Plans - Details of the multiemployer plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Boilermaker-Blacksmith National Pension Trust
Multiemployer Plans [Line Items]
PPA Zone Status	Red	Green
Rehabilitation plan status	Implemented
Contributions	$ 1.7	$ 1.5	$ 1.6
Surcharge imposed	No
Heavy and General Laborers Local Unions 472 and 172 of New Jersey Pension Fund
Multiemployer Plans [Line Items]
PPA Zone Status	Green	Green
Rehabilitation plan status	NA
Contributions	$ 0.2	$ 0	0
Surcharge imposed	No
Operating Engineers 825 Pension Fund
Multiemployer Plans [Line Items]
PPA Zone Status	Green	Green
Rehabilitation plan status	NA
Contributions	$ 0.1	$ 0	$ 0
Surcharge imposed	No

Employee Retirement Plans - Nar

Employee Retirement Plans - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Benefit Plans Disclosures [Line Items]
Deferred compensation plan distributions to participants	$ 1.6	$ 1.5
Multiemployer plan, estimated future contributions	2.9
Plan assets	4.5
Projected benefit obligation	3.2
Other assets
Schedule of Benefit Plans Disclosures [Line Items]
Deferred compensation plan assets	7	$ 5.4
Funded status of plan	$ 1.3

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss - Changes in accumulated other comprehensive loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ (16.2)	$ (17)	$ (16.3)
Other comprehensive income (loss), net of tax, before reclassifications	(1.5)	0.8	(0.7)
Amounts reclassified from accumulated other comprehensive loss, net of tax	0	0	0
Amounts reclassified from accumulated other comprehensive loss, tax expense (benefit)	0	0	0
Other comprehensive income (loss)	(1.5)	0.8	(0.7)
Ending balance	(17.7)	(16.2)	(17)
Unrealized loss on derivative financial instrument
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	0	1.3	(3)
Other comprehensive income (loss), net of tax, before reclassifications	0	0.1	3.5
Amounts reclassified from accumulated other comprehensive loss, net of tax	0	(1.4)	0.8
Amounts reclassified from accumulated other comprehensive loss, tax expense (benefit)	0	0.4	(0.2)
Other comprehensive income (loss)	0	(1.3)	4.3
Ending balance	0	0	1.3
AOCI Attributable to Parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(16.2)	(15.7)	(19.3)
Other comprehensive income (loss), net of tax, before reclassifications	(1.5)	0.9	2.8
Amounts reclassified from accumulated other comprehensive loss, net of tax	0	(1.4)	0.8
Amounts reclassified from accumulated other comprehensive loss, tax expense (benefit)	0	0.4	(0.2)
Other comprehensive income (loss)	(1.5)	(0.5)	3.6
Ending balance	$ (17.7)	$ (16.2)	$ (15.7)

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of restricted stock activity (Details) - Restricted share awards	12 Months Ended
	Dec. 31, 2024 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted Average Grant-Date Fair Value per Award, Equity awards outstanding, Beginning balance (in dollars per share) | $ / shares	$ 44.01
Weighted Average Grant-Date Fair Value per Award, Granted (in dollars per share) | $ / shares	76.10
Weighted Average Grant-Date Fair Value per Award, Vested (in dollars per share) | $ / shares	48.40
Weighted Average Grant-Date Fair Value per Award, Forfeited (in dollars per share) | $ / shares	42.95
Weighted Average Grant-Date Fair Value per Award, Equity awards outstanding, Ending balance (in dollars per share) | $ / shares	$ 52.37
Arcosa Equity Awards Held by Arcosa Employees
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Equity Awards, Restricted share awards outstanding, Beginning balance (in shares)	872,933
Number of Equity Awards, Granted (in shares)	314,977
Number of Equity Awards, Vested (in shares)	(368,830)
Number of Equity Awards, Forfeited (in shares)	(50,992)
Number of Equity Share Awards, Restricted share awards outstanding, Ending balance (in shares)	768,088
Trinity Equity Awards Held by Arcosa Employees
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Equity Awards, Restricted share awards outstanding, Beginning balance (in shares)	332,902
Number of Equity Awards, Granted (in shares)	0
Number of Equity Awards, Vested (in shares)	(101,852)
Number of Equity Awards, Forfeited (in shares)	(27,173)
Number of Equity Share Awards, Restricted share awards outstanding, Ending balance (in shares)	203,877

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock provided for awarding by the Plan (in shares)	4,800,000
Number of shares available for issuance (in shares)	1,400,000
Stock-based compensation expense	$ 24.3	$ 23.9	$ 19.1
Income tax benefit related to stock-based compensation expense	6.9	6.8	5.9
Fair value of shares vested	$ 35.6	$ 36.2	$ 39
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	15 years
Restricted share awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to restricted share awards	$ 28.7
Weighted average recognition period	2 years 2 months 12 days
Performance units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target grant potentially issuable depending on achievement of certain specified goals	0%
Performance units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target grant potentially issuable depending on achievement of certain specified goals	200%

Earnings Per Common Share - Com

Earnings Per Common Share - Computation of basic and diluted earnings per share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share Reconciliation [Abstract]
Net income	$ 93.7	$ 159.2	$ 245.8
Unvested restricted share participation	(0.3)	(0.6)	(1)
Net income per common share – basic	$ 93.4	$ 158.6	$ 244.8
Net income - basic (shares)	48.6	48.5	48.2
Net income - basic (EPS)	$ 1.92	$ 3.27	$ 5.08
Effect of dilutive securities:
Nonparticipating unvested restricted shares	$ 0	$ 0	$ 0
Nonparticipating unvested restricted shares (shares)	0.2	0.2	0.3
Net income per common share – diluted	$ 93.4	$ 158.6	$ 244.8
Net income - diluted (shares)	48.8	48.7	48.5
Net income - diluted (EPS)	$ 1.91	$ 3.26	$ 5.05

Earnings Per Common Share - Nar

Earnings Per Common Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Weighted average restricted shares	1.2	1.3	1.5

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) $ in Millions	Dec. 31, 2024 USD ($)
Loss Contingencies [Line Items]
Non-cancelable purchase obligations	$ 252.9
Surety Bond
Loss Contingencies [Line Items]
Guarantor Obligations, Current Carrying Value	141.5
Engineered Structures and Transportation Products | Inventories
Loss Contingencies [Line Items]
Non-cancelable purchase obligations	$ 165.1