Company: ACA
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001739445-25-000135
Chunk: 34

Company: Arcosa, Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 34
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 long-term liabilities, which are presented within other operating (income) expense on the Consolidated Statements of Operations. Revenues and operating loss of the steel components business were $13.6 million and $25.4 million, respectively, for the three months ended September 30, 2024, and $87.8 million and $20.9 million, respectively, for the nine months ended September 30, 2024. 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 from either a quantitative or qualitative perspective. Accordingly, 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.

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Note 3. Fair Value Accounting

Assets and liabilities measured at fair value on a recurring basis are summarized below: Fair Value Measurement as of September 30, 2025 Level 1Level 2Level 3Total(in millions)Assets:Cash equivalents$130.0 $— $— $130.0 Contingent consideration(1)— — 10.8 10.8 Total assets$130.0 $— $10.8 $140.8  Fair Value Measurement as of December 31, 2024 Level 1Level 2Level 3Total(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 (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 (