Company: ACA
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001739445-25-000058
Chunk: 65

Company: Arcosa, Inc.
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 65
---
 |
| Add: Loss on sale of business                                  |     |    21.6 |                              |
| Add: Loss on sale of wind tax credits                          |     |     2.7 |                              |
| Group Adjusted EBITDA                                          |     |    98.9 |                              |
| Group Adjusted EBITDA margin                                   |     |    20.0 | %                            |
| Reid Essl Group                                                |     |         |                              |
| Revenues                                                       |     |   977.9 |                              |
| Less: Stavola Revenue                                          |     |   -78.2 |                              |
| Revenues excluding Stavola                                     |     |   899.7 |                              |
| Operating Profit                                               |     |   108.1 |                              |
| Add: Depreciation, depletion, and amortization expense(1)      |     |   130.0 |                              |
| Add: Impact of acquisition and divestiture-related expenses(2) |     |    12.2 |                              |
| Less: Gain on sale of business                                 |     |    -5.0 |                              |
| Add: Impairment charge                                         |     |     5.8 |                              |
| Less: Stavola EBITDA                                           |     |   -27.1 |                              |
| Group Adjusted EBITDA                                          |     |   224.0 |                              |
| Group Adjusted EBITDA margin(3)                                |     |    24.9 | %                            |

(1) Includes the impact of the fair value markup of acquired long-lived assets, subject to final purchase price adjustments.

(2) Expenses associated with acquisitions and divestitures, including the cost impact of the fair value markup of acquired inventory, advisory and professional fees, integration, separation, and other transaction costs.

(3) Group Adjusted EBITDA margin calculated using Revenues excluding Stavola.

| A-4 |

#### Annex A

### PRE-TAX RETURN ON CAPITAL
($ in millions)

"Pre-Tax Return on Capital" is defined solely for purposes of this Proxy as Enterprise Adjusted EBITDA (as defined above) divided by ((Current Assets - Current Liabilities + Current Portion of Long-Term Debt) + Net Plant, Property and Equipment). Balance Sheet items will be calculated using an average of 5 points (beginning of Q1, End of Q1, End of Q2, End of Q