Eagle Materials Inc. is a leading U.S. manufacturer of heavy construction materials and light building products, operating more than 70 facilities across 21 states. The company manufactures and distributes cement, recycled paperboard, gypsum wallboard, readymix concrete, and aggregates, serving residential, commercial, industrial, and infrastructure construction markets through builders, contractors, and material distributors. Eagle generates revenue through direct product sales and operates as a low-cost producer, supported by substantial raw material reserves of limestone, gypsum, and aggregates located near its manufacturing facilities, which reduces transportation costs and enables efficient distribution across diverse regional markets throughout the U.S. heartland and Sun Belt regions.