Company: ACA
Filing Date: 2025-02-28
Form Type: 10-K
Source: 0001739445-25-000026
Chunk: 110

Company: Arcosa, Inc.
Filing Date: 2025-02-28
Form: 10-K
Item: Item 8
Chunk 110
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Table of Contents

Item 8. Financial Statements and Supplementary Data.

Arcosa, Inc.

Index to Financial Statements

PageReport of Independent Registered Public Accounting Firm (PCAOB ID: 42)59Consolidated Statements of Operations for the years ended December 31, 2024, 2023, and 202261Consolidated Statements of Comprehensive Income for the years ended December 31, 2024, 2023, and 202262Consolidated Balance Sheets as of December 31, 2024 and 202363Consolidated Statements of Cash Flows for the years ended December 31, 2024, 2023, and 202264Consolidated Statements of Stockholders' Equity for the years ended December 31, 2024, 2023, and 202265Notes to Consolidated Financial Statements66

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Table of Contents

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of Arcosa, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Arcosa, Inc. and subsidiaries (the Company) as of December 31, 2024 and 2023, the related consolidated statements of operations, comprehensive income, stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2024, in conformity with U.S. generally accepted accounting principles. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) and our report dated February 28, 2025 expressed an unqualified opinion thereon.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm