Business Context and Reporting Period
Cemex, S.A.B. de C.V. (NYSE: CX) filed a Form 6-K on December 11, 2025, announcing the payment of the third installment of a cash dividend approved at its Ordinary General Shareholders' Meeting held on March 25, 2025.
Key Financial Metrics
- Total Dividend Payment: USD $32.5 million (third installment).
- Dividend Per Share (Series A/B): $0.013468 Mexican pesos (equivalent to USD $0.000746).
- Dividend Per CPO: $0.040404 Mexican pesos (equivalent to USD $0.002238).
- Dividend Per ADS: USD $0.022380.
- Exchange Rate Applied: $18.0543 Mexican pesos per USD (Bank of Mexico rate as of December 11, 2025).
- Tax Status: No tax withholding applies as the dividend is sourced from the Net Tax Profit Account (CUFIN) as of December 31, 2013.
The filing does not provide data on revenue, profit, cash flow, margins, debt, or liquidity for the current period.
Material Changes
This filing represents a routine corporate action regarding dividend distribution rather than a change in operational or financial performance metrics. No comparative financial data against prior periods is included in this document.
Guidance, Outlook, and Risks
Payment Schedule:
- Series A/B Shares and CPOs: Payment in Mexican pesos on December 16, 2025.
- ADS Holders: Payment expected on or around December 23, 2025.
Record Date: December 15, 2025.
The filing contains no management commentary on future outlook, risks, contingencies, or unusual items beyond the dividend mechanics.
Investor Verification Checklist
- Confirm share ownership status as of the December 15, 2025 record date.
- Verify the specific payment date for ADS holders, noted as "on or around" December 23, 2025.
- Review the exchange rate of $18.0543 MXN/USD used for the calculation of the dividend for Series A/B and CPO holders.
- Confirm tax implications based on the CUFIN source status for the specific jurisdiction of the investor.