Company: ACA
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001739445-25-000058
Chunk: 45

Company: Arcosa, Inc.
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 45
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) are shown in the table.

(7) See Annex A for a reconciliation of Non-GAAP measures to the most comparable GAAP measures.

Most Important Measures to Determine 2024 Compensation Actually Paid

We selected the following measures as the most important financial performance measures used by us to link compensation actually paid to Arcosa's performance. We identified Adjusted EBITDA as the "company selected measure," which represents the single most important financial measure. For additional discussion on these measures and how they factor into our NEOs' compensation in 2024, please see the discussion in our "Compensation Discussion and Analysis" in the "Annual Incentive Compensation" and "2024 Long-Term Incentive Compensation" sections .

| Most Important Performance Measures |     |                                        |
|                                     |     | Adjusted EBITDA                        |
|                                     |     | Adjusted EBITDA Margin                 |
|                                     |     | Cumulative Adjusted Earnings Per Share |
|                                     |     | Pre-Tax Return on Capital              |
|                                     |     | Total Shareholder Return               |
|                                     |     | Working Capital                        |

Company Selected Measure

#### 61

#### Pay Versus Performance

### Relationship Between CAP and Financial Measures
The following charts provide a graphical depiction of the relationship between the CAP and the selected financial measures in addition to the relationship between Arcosa and the Peer Group's TSR. The 2020 CAP for both the PEO and the Non-PEO NEOs in each of the charts reflect a significant increase in stock price year over year and an increase in the estimated performance of outstanding PBRSUs in 2020. The 2020 CAP to PEO also includes the increase in value of the one-time equity grant made to Mr. Carrillo when he became CEO in 2018. The 2021 CAP to Non-PEO NEOs reflects the forfeiture of Mr. Beasley’s 2021 stock award upon his departure from Arcosa, causing a decrease in the average CAP for the Non-PEO NEOs for 2021. The 2023 and 2024 CAP for both the PEO and the Non-PEO NEOs in each of the charts reflects an increase in stock price and an increase in the estimated performance of outstanding PBRSUs. The 2023 and 2024 average CAP to Non-PEO NEOs also includes the increase in value of the one-time retention equity grant made to Mr. Essl and Ms. Peck.

*The