Business Context and Reporting Period
This Form 6-K filing by Cemex, S.A.B. de C.V. (NYSE: CX) is dated February 26, 2026. The report announces the payment schedule and details for the fourth and final installment of a cash dividend previously declared at the Ordinary General Shareholders' Meeting on March 25, 2025.
Key Financial Metrics
- Total Dividend Declared: USD $130 million (aggregate amount).
- Installment Amount: USD $32.5 million (fourth installment).
- Dividend Per Unit (Approximate):
- Series A/B Shares: USD $0.000750 per share.
- Ordinary Participation Certificates (CPO): USD $0.002250 per CPO.
- American Depositary Shares (ADS): USD $0.022500 per ADS.
- Source of Funds: Net Tax Profit Account (CUFIN) as of December 31, 2013.
- Tax Status: No tax withholding applies to this dividend payment.
Material Changes and Payment Schedule
The filing details the execution of the fourth installment of the dividend, following three prior payments made in June 2025, September 2025, and December 2025. Key dates for the current installment include:
- Record Date: March 11, 2026.
- Last Day to Acquire with Rights: March 10, 2026.
- Payment Date (Shares/CPOs): March 12, 2026 (in Mexican Pesos based on the March 10, 2026 exchange rate).
- Payment Date (ADS): On or around March 19, 2026.
Management Commentary and Risks
Management confirms that the dividend is being paid against the delivery of coupon 158 adhered to share certificates. The filing notes that final dividend amounts per share, CPO, and ADS will be announced by March 10, 2026, to reflect the specific exchange rate determined by the Bank of Mexico. No specific operational risks or contingencies regarding the company's broader financial health are disclosed in this specific filing, which focuses solely on the dividend distribution mechanics.
Investor Verification Checklist
- Verify the final dividend amount per ADS and share once announced by March 10, 2026, as the peso-to-dollar exchange rate will determine the final peso amount for local holders.
- Confirm share ownership status as of the March 11, 2026 record date to ensure eligibility for the payment.
- Note that the dividend is tax-free for the recipient due to its source from the CUFIN account.
- Review the payment dates to ensure funds are received by March 12, 2026 (local) or March 19, 2026 (ADS).