• ACS approved a 2026-2031 executive incentive plan on November 11, 2026, with awards effective July 1, 2026.
• The plan covers 1,150,000 shares and 7,000,000 stock options, with an option exercise price of EUR 90.15 per share.
• Awards become exercisable in equal halves from July 1, 2029, and July 1, 2030, with final exercise by June 30, 2031.
• Performance over 2026-2028 determines payouts, with shareholder returns relative to peers and average return on equity each weighted at 40%.
• The remaining 20% depends on Dow Jones Sustainability Index rankings; full payouts require an average ranking above the 85th percentile.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. ACS - Actividades de Construcción y Servicios SA published the original content used to generate this news brief on November 11, 2026, and is solely responsible for the information contained therein.