UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM SD
SPECIALIZED DISCLOSURE REPORT
EAGLE MATERIALS INC.
(Exact name of registrant as specified in its charter)
Delaware
(State of Incorporation)
1-12984
(Commission File No.)
75-2520779
(I.R.S. Employer Identification No.)
5960 Berkshire Lane, Suite 900, Dallas, Texas 75225
(Address of principal executive offices)
Matt Newby, (214) 432-2000
(Name and telephone number, including area code, of the person to contact in connection with this report.)
Check the appropriate box to indicate the rule pursuant to which this form is being filed and provide the period to which the information in this form applies:
| ☐ | Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from April 1, 2025 to March 31, 2026 |
| ☒ | Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended March 31, 2026 |
Section 2 – Resource Extraction Issuer Disclosure
Item 2.01 Resource Extraction Issuer Disclosure Report
Disclosure of Payments by Resource Extraction Issuer
The specified payment disclosure required by Form SD is included in Exhibit 2.01 hereto.
Section 3 – Exhibits
Item 3.01 Exhibits
The following exhibit is furnished as part of this report.
2.01 Disclosure of payments by resource extraction issuer for the fiscal year ended March 31, 2026
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.
| Eagle Materials Inc. | ||||||
| Date: August 4, 2026 | By: | /s/ Matt Newby | ||||
| Name: | Matt Newby | |||||
| Title | Executive Vice President, General Counsel and Secretary | |||||
Country |
Government Entity |
Royalties |
Taxes 1 |
Payment Amount |
||||||||||
| U.S. Department of Treasury | $ | — | $ | $ | ||||||||||
| Bureau of Land Management | $ | $ | — | $ | ||||||||||
Total United States |
$ | |||||||||||||
Payment Type |
Payment Amount |
|||
Taxes |
$ | |||
Royalties |
$ | |||
Total Payments |
$ | 69,600 | ||
1 |
The Company files a consolidated U.S. federal income tax return which includes, on a consolidated/combined basis, all U.S. federal income taxes attributable to the Company and all of its U.S. corporate subsidiaries. The income tax reported above is that portion of the consolidated group tax liability which relates to those corporate subsidiary entities included in the Company consolidated tax return which are engaged in the commercial development of minerals. Such portion was determined utilizing apportionment methods set forth in applicable U.S. federal income tax regulations. |