At the centre of Cemex’s strategy is a clear focus on value creation and total shareholder return. This essence is embodied in Operational Excellence: translating performance into daily execution across all functions to create long?term value for our stakeholders.

Specifically, the indicators used to measure performance have evolved, with a focus on three core financial metrics: Earnings Before Interest and Taxes (EBIT), Free Cash Flow (FCF), and ensuring that our return on invested capital exceeds our weighted average cost of capital (ROIC–WACC). This evolution strengthens the alignment of decisions with profitability, asset discipline, and cash generation across all regions.

Please visit the new Operational Excellence SharePoint, where you will find more detail regarding the new metrics as well as their relevance to Operational Excellence.

By working as One Cemex and acting like owners, we will continue to drive results and create long-term value for Cemex.

Want to learn more about our new financial metrics? Listen back to our “Understanding Key Cemex Financial Terms” with Brad Hammonds, Cemex UK Financial Accounting Manager, as he helps demystify some of the key financial terms and concepts that we use across our Cemex business. Listen HERE.