{"filing":{"accession_number":"0001193125-26-234580","cik":"0000918646","ticker":"EXP","company_name":"EAGLE MATERIALS INC","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"d94893d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/918646/000119312526234580/d94893d8k.htm"},"events":[{"id":9417,"run_id":8257,"accession_number":"0001193125-26-234580","anchor_item_number":"5.02","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"While the section discloses both an executive departure (William R. Devlin retiring as Chief Accounting Officer effective June 1, 2026) and an appointment (Samuel M. Guzman Jr. becoming Senior Vice President, Chief Accounting Officer and Controller), the bulk of the Item 5.02 disclosure centers on Item 5.02(e) compensatory arrangements. The Compensation Committee approved three incentive compensation programs (Eagle Plan, Business Unit Plan, and Special Situation Program) with specific bonus pools, performance metrics, and maximum bonus potentials for named executive officers. The compensation disclosure is more extensive and material than the succession narrative, making exec_compensation the most salient classification.","company_name":"EAGLE MATERIALS INC","ticker":"EXP","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1048,"accession_number":"0001193125-26-234580","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"While the section discloses both an executive departure (William R. Devlin retiring as Chief Accounting Officer effective June 1, 2026) and an appointment (Samuel M. Guzman Jr. becoming Senior Vice President, Chief Accounting Officer and Controller), the bulk of the Item 5.02 disclosure centers on Item 5.02(e) compensatory arrangements. The Compensation Committee approved three incentive compensation programs (Eagle Plan, Business Unit Plan, and Special Situation Program) with specific bonus pools, performance metrics, and maximum bonus potentials for named executive officers. The compensation disclosure is more extensive and material than the succession narrative, making exec_compensation the most salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:38:59.328934+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1048,"accession_number":"0001193125-26-234580","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"While the section discloses both an executive departure (William R. Devlin retiring as Chief Accounting Officer effective June 1, 2026) and an appointment (Samuel M. Guzman Jr. becoming Senior Vice President, Chief Accounting Officer and Controller), the bulk of the Item 5.02 disclosure centers on Item 5.02(e) compensatory arrangements. The Compensation Committee approved three incentive compensation programs (Eagle Plan, Business Unit Plan, and Special Situation Program) with specific bonus pools, performance metrics, and maximum bonus potentials for named executive officers. The compensation disclosure is more extensive and material than the succession narrative, making exec_compensation the most salient classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T02:38:59.328934+00:00","company_name":"EAGLE MATERIALS INC","ticker":"EXP","filing_date":"2026-05-21"}]}