EXHIBIT 10.1

EAGLE MATERIALS INC.

SALARIED INCENTIVE COMPENSATION PROGRAM

FOR FISCAL YEAR 2026

(as adopted by the Board of Directors on May 16, 2025)

The purpose of the Eagle Materials Inc. Salaried Incentive Compensation Program for Fiscal Year 2026 (the “Program”) is to establish an incentive bonus program which: (i) focuses on the performance of Eagle Materials Inc. (the “Company”) as well as individual performance; and (ii) aligns the interest of participants with those of the Company’s stockholders. The Program is adopted by the Board of Directors. The Program shall be in effect for the fiscal year ending March 31, 2026.

The Program shall be administered by the Compensation Committee of the Board (the “Committee”). The Committee shall have complete discretion and authority to administer the Program (which may include the delegation of any ministerial administrative duties hereunder to Company employees, as appropriate, the adoption of rules, regulations and guidelines for carrying out the Program, etc.) and to interpret the provisions of the Program. Any determination, decision, or action of the Committee in connection with the construction, interpretation, administration or application of the Program shall be binding and conclusive upon all persons, and shall be given the maximum deference permitted by law. The Committee may amend or terminate the Program by adoption of a written instrument at any time without the consent of any Participant.

No member of the Committee, nor any of their delegees pursuant to this Section 2, shall be liable for anything done or omitted to be done by such individual or by any other member of the Committee in connection with the performance of any duties under the Program, except for such individual’s own willful misconduct or as expressly provided by statute.

The Company’s Chief Executive Officer (the “CEO”) and the CEO’s direct reports are eligible to participate in the Program. The CEO may propose to also include in the Program additional exempt salaried employees at the corporate level of the Company.

Participants must be an exempt salaried manager or professional. No hourly or non-exempt employee may participate.

To ensure reasonableness and affordability, available funds for bonus payments under the Program are to be determined as a percentage of operating earnings of the Company. The actual percentage may vary from year to year as recommend by the CEO and approved by the Committee. For Fiscal Year 2026, 1.2% of the Company’s operating earnings, as determined by the Committee, will fund the corporate bonus pool.

Notwithstanding anything to the contrary in the Program:

(a) if the Company’s operating earnings for Fiscal Year 2025 (as determined by the Committee) are less than 50% of budget, then no funds shall be available for the corporate bonus pool;

(b) a participant may not receive a bonus payment under the Program in excess of three times (3X) such participant’s annual base salary;

(c) the Program shall not constitute a promise by the Company to make any payment to a participant or to continue such participant’s participation in the Program for any future fiscal year;

(d) no participant shall become vested in or entitled to any bonus payment hereunder (to the extent such bonus payment is earned) in advance of such participant’s receipt of the bonus payment (the “Payment Effective Time”), unless otherwise determined by the Committee in its sole discretion, it being understood that the Payment Effective Time shall occur as soon as practicable, and in any event within 60 days, following the completion of Fiscal Year 2026—accordingly, unless otherwise determined in the sole discretion of the Committee, a participant’s termination of employment for any reason prior to the Payment Effective Time shall result in the forfeiture of his or her bonus award; and

(e) for the avoidance of doubt, bonus payments may be adjusted by the Committee for partial-year participation for participants who are not otherwise eligible employees as of the commencement of Fiscal Year 2026.

Each participant’s allocated percentage of the corporate pool, and such participant’s individual performance relative to the goals and objectives (and bonus award) shall be approved by the Committee, which may seek input from the CEO. For each participant, the maximum annual bonus award opportunity is represented by the percentage of the corporate pool assigned to such participant, subject to the limitations set forth in Section 5 above.

At the beginning of the fiscal year goals and objectives shall be established for each participant, and shall be 50% goal-based, 10% budget-based and 40% discretionary. The actual bonus award paid at the end of the fiscal year shall be based on the individual participant’s performance relative to the previously established goals and objectives and the participant’s individual performance during the fiscal year. The goals and objectives to be used for participants in the Program may be comprised of objective and subjective criteria and should generally have a broader scope than the goals and objectives for subsidiary companies. However, at the same time the goals must also contain specific criteria regarding execution that links subsidiary company performance to corporate performance.

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No provision of the Program shall confer any right upon any participant to continued employment.

The Program and all determinations made and actions taken pursuant hereto, shall be governed by and construed in accordance with the laws of the State of Texas, without reference to any conflicts of law principles thereof that would require the application of the laws of another jurisdiction.

The Program (and amounts paid in respect hereof) shall be subject to the terms of any clawback or recoupment policy of the Company as in effect from time to time, as well as any recoupment/forfeiture provisions that are otherwise required by law.

The Company shall withhold all applicable taxes and other amounts required by law to be withheld from any payment hereunder, including any non-U.S., federal, state, and local taxes.

For the avoidance of doubt, payments under the Program are intended to be exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), to the maximum extent possible as short-term deferrals pursuant to Treasury regulation §1.409A-1(b)(4) and, if not exempt, are intended to comply with Section 409A of the Code. The Program shall be interpreted and construed consistent with such intent. In the event the terms of the Program would subject a participant to taxes, penalties or interest under Section 409A of the Code (“409A Penalties”), the Committee may (in its discretion but without an obligation to do so) amend the terms of the Program to avoid such 409A Penalties, which such amendments will, to the extent possible, be effected in a manner that does not adversely affect the rights of any participant; provided that in no event shall the Company be responsible for any 409A Penalties that arise in connection with the Program or any amounts payable under the Program. If a participant is a “specified employee” (within the meaning of Section 409A of the Code), then any payment that is payable on account of the participant’s “separation from service”, as that term is defined for purposes of Section 409A of the Code, shall be made on the first business day following the six-month anniversary of such participant’s “separation from service” (or, if earlier, the date of such participant’s death) if and to the extent that such payment constitutes non-qualified deferred compensation under Section 409A of the Code and such deferral is required to comply with the requirements of Section 409A of the Code. To the extent any amounts payable under the Program constitute non-qualified deferred compensation under Section 409A of the Code and are payable by reference to a participant’s “termination of employment” or “termination of service,” such term and similar terms shall be deemed to refer to such participant’s “separation from service” within the meaning of Section 409A of the Code.

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EXHIBIT 10.2

EAGLE MATERIALS INC.

AMERICAN GYPSUM COMPANY

SALARIED INCENTIVE COMPENSATION PROGRAM

FOR FISCAL YEAR 2026

(as adopted by the Board of Directors on May 16, 2025)

The purpose of the American Gypsum Company Salaried Incentive Compensation Program for Fiscal Year 2026 (the “Program”) is to establish an incentive bonus program which: (i) focuses on the performance of American Gypsum Company LLC (“American”) as well as individual performance; and (ii) aligns the interest of participants with those of the stockholders of Eagle Materials Inc. (“Eagle”). The Program is adopted by the Board of Directors. The Program shall be in effect for the fiscal year ending March 31, 2026.

The Program shall be administered by the Compensation Committee of the Board (the “Committee”) and, to the extent specified herein, Eagle’s Chief Executive Officer (the “Administrator”), it being understood that the Committee shall retain all authority with respect to awards to any senior executive officers who are required to make disclosures under Section 16 of the Securities Exchange Act of 1934, as amended. The Committee and, to the extent specified herein, the Administrator shall have complete discretion and authority to administer the Program (which may include the delegation of any ministerial administrative duties hereunder to Eagle or American employees, as appropriate, the adoption of rules, regulations and guidelines for carrying out the Program, etc.) and to interpret the provisions of the Program. Any determination, decision, or action of the Committee or, to the extent specified herein, the Administrator in connection with the construction, interpretation, administration or application of the Program shall be binding and conclusive upon all persons, and shall be given the maximum deference permitted by law; provided that the Committee shall have the authority to override any determination, decision or action of the Administrator. The Committee may amend or terminate the Program by adoption of a written instrument at any time without the consent of any participant.

None of the Administrator, nor any member of the Committee, nor any of their delegees pursuant to this Section 2, shall be liable for anything done or omitted to be done by such individual or by any other member of the Committee in connection with the performance of any duties under the Program, except for such individual’s own willful misconduct or as expressly provided by statute.

Senior management within American will be eligible to participate in the Program. Additional participants who have management responsibilities or are in a professional capacity that can measurably impact earnings may be recommended by such senior management, subject to the approval of the Administrator. The addition of new Program participants will not affect the total pool available but will in effect dilute the potential bonuses of the original participants.

A participant must be an exempt salaried manager or professional. No hourly or non-exempt employee may participate.

To insure reasonableness and affordability the available funds for bonus payments are determined as a percent of the EBITDA of American. The actual percentage may vary from year to year. For Fiscal Year 2026, the bonus pool will be equal to 2.0% of American’s EBITDA.

Notwithstanding anything to the contrary in the Program:

(a) if American’s EBITDA for Fiscal Year 2026 (as determined by the Committee) is less than 50% of budget, then no funds shall be available for the bonus pool;

(b) a participant may not receive a bonus payment under the Program in excess of the lesser of (i) two times (2X) such participant’s annual base salary and (ii) a maximum dollar amount established by the Administrator or the Committee;

(c) the Program shall not constitute a promise by Eagle to make any payment to a participant or to continue such participant’s participation in the Program for any future fiscal year;

(d) no participant shall become vested in or entitled to any bonus payment hereunder (to the extent such bonus payment is earned) in advance of such participant’s receipt of the bonus payment (the “Payment Effective Time”), unless otherwise determined by the Administrator or Committee in its sole discretion, it being understood that the Payment Effective Time shall occur as soon as practicable, and in any event within 60 days, following the completion of Fiscal Year 2026—accordingly, unless otherwise determined in the sole discretion of the Administrator or Committee, a participant’s termination of employment for any reason prior to the Payment Effective Time shall result in the forfeiture of his or her bonus award; and

(e) for the avoidance of doubt, bonus payments may be adjusted by the Administrator or Committee for partial-year participation for participants who are not otherwise eligible employees as of the commencement of Fiscal Year 2026.

Any portion of the bonus pool not paid out (unearned) or forfeited will be added to the Special Situation Program (the “SSP”).

Participants that are Section 16 officers will be eligible for a percentage of the bonus pool, which percentage shall be recommended by the Administrator and shall be approved by the Committee. The American President will recommend the distribution of the remainder of the bonus pool, subject to the approval of the Administrator. For each participant in the Program, the maximum annual bonus award opportunity is represented by the percentage of the pool assigned to such participant, subject to the limitations set forth in Section 5 above.

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At the beginning of the fiscal year goals and objectives shall be established for each participant. The American President’s bonus opportunity shall be 50% goal-based, 10% budget-based and 40% discretionary taking into consideration overall job performance and compliance with Eagle Policies and Code of Ethics. All participants in the Program must have the ability to significantly affect the performance of the subsidiary company by achieving measurable, quantifiable objectives. The American President will determine the objective and discretionary balance of bonus opportunities for the other participants in the Program, subject to approval by the Administrator.

The actual bonus award paid at the end of the fiscal year shall be based on the individual participant’s performance relative to the previously established goals and objectives and the participant’s individual performance during the fiscal year. The goals and objectives to be used for participants in the Program may be comprised of objective and subjective criteria. Objectives should be measurable and focus on areas that have meaningful impact on our operational performance.

No provision of the Program shall confer any right upon any participant to continued employment.

The Program and all determinations made and actions taken pursuant hereto, shall be governed by and construed in accordance with the laws of the State of Texas, without reference to any conflicts of law principles thereof that would require the application of the laws of another jurisdiction.

The Program (and amounts paid in respect hereof) shall be subject to the terms of any clawback or recoupment policy of Eagle as in effect from time to time, as well as any recoupment/forfeiture provisions that are otherwise required by law.

Eagle shall withhold all applicable taxes and other amounts required by law to be withheld from any payment hereunder, including any non-U.S., federal, state, and local taxes.

For the avoidance of doubt, payments under the Program are intended to be exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), to the maximum extent possible as short-term deferrals pursuant to Treasury regulation §1.409A-1(b)(4) and, if not exempt, are intended to comply with Section 409A of the Code. The Program shall be interpreted and construed consistent with such intent. In the event the terms of the Program would subject a participant to taxes, penalties or interest under Section 409A of the Code (“409A Penalties”), the Committee may (in its discretion but without an obligation to do so) amend the terms of the Program to avoid such 409A Penalties, which such amendments will, to the extent possible, be effected in a manner that does not adversely affect the rights of any participant; provided that in no event shall Eagle be responsible for any 409A Penalties that arise in connection with the Program or any amounts payable under the Program.

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If a participant is a “specified employee” (within the meaning of Section 409A of the Code), then any payment that is payable on account of the participant’s “separation from service”, as that term is defined for purposes of Section 409A of the Code, shall be made on the first business day following the six-month anniversary of such participant’s “separation from service” (or, if earlier, the date of such participant’s death) if and to the extent that such payment constitutes non-qualified deferred compensation under Section 409A of the Code and such deferral is required to comply with the requirements of Section 409A of the Code. To the extent any amounts payable under the Program constitute non-qualified deferred compensation under Section 409A of the Code and are payable by reference to a participant’s “termination of employment” or “termination of service,” such term and similar terms shall be deemed to refer to such participant’s “separation from service” within the meaning of Section 409A of the Code.

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EXHIBIT 10.3

EAGLE MATERIALS INC.

CEMENT COMPANIES

SALARIED INCENTIVE COMPENSATION PROGRAM

FOR FISCAL YEAR 2026

(as adopted by the Board of Directors on May 16, 2025)

The purpose of the Eagle Materials Inc. Cement Companies Salaried Incentive Compensation Program for Fiscal Year 2026 (the “Program”) is to establish an incentive bonus program which: (i) focuses on the performance of each subsidiary Cement company as well as individual performance; and (ii) aligns the interest of participants with those of the stockholders of Eagle Materials Inc. (“Eagle”). The Program is adopted by the Board of Directors. The Program shall be in effect for the fiscal year ending March 31, 2026.

The Program shall be administered by the Compensation Committee of the Board (the “Committee”) and, to the extent specified herein, Eagle’s Chief Executive Officer (the “Administrator”), it being understood that the Committee shall retain all authority with respect to awards to any senior executive officers who are required to make disclosures under Section 16 of the Securities Exchange Act of 1934, as amended (“Section 16 officers”). The Committee and, to the extent specified herein, the Administrator shall have complete discretion and authority to administer the Program (which may include the delegation of any ministerial administrative duties hereunder to Eagle or American employees, as appropriate, the adoption of rules, regulations and guidelines for carrying out the Program, etc.) and to interpret the provisions of the Program. Any determination, decision, or action of the Committee or, to the extent specified herein, the Administrator in connection with the construction, interpretation, administration or application of the Program shall be binding and conclusive upon all persons, and shall be given the maximum deference permitted by law; provided that the Committee shall have the authority to override any determination, decision or action of the Administrator. The Committee may amend or terminate the Program by adoption of a written instrument at any time without the consent of any participant.

None of the Administrator, nor any member of the Committee, nor any of their delegees pursuant to this Section 2, shall be liable for anything done or omitted to be done by such individual or by any other member of the Committee in connection with the performance of any duties under the Program, except for such individual’s own willful misconduct or as expressly provided by statute.

Senior management within Eagle’s Cement division will be eligible to be participants in the Program. Additional participants who have management responsibilities or are in a professional capacity that can measurably impact earnings may be recommended by such senior management, subject to the approval of the Administrator. The addition of new participants will not affect the total pool available but will in effect dilute the potential bonuses of the original participants.

A participant must be an exempt salaried manager or professional. No hourly or non-exempt employee may participate.

To insure reasonableness and affordability the available funds for bonus payments are determined as a percent of the EBITDA of each of the Cement companies of Eagle. The actual percentage may vary from year to year. For Fiscal Year 2026, each subsidiary Cement company will contribute 1.9% of its EBITDA to a consolidated bonus pool.

Notwithstanding anything to the contrary in the Program:

(a) if the consolidated Cement EBITDA for Fiscal Year 2026 (as determined by the Committee) is less than 50% of budget, then no funds shall be available for the bonus pool;

(b) a participant may not receive a bonus payment under the Program in excess of the lesser of (i) two times (2X) such participant’s annual base salary and (ii) a maximum dollar amount established by the Administrator or the Committee;

(c) the Program shall not constitute a promise by Eagle to make any payment to a participant or to continue such participant’s participation in the Program for any future fiscal year;

(d) no participant shall become vested in or entitled to any bonus payment hereunder (to the extent such bonus payment is earned) in advance of such participant’s receipt of the bonus payment (the “Payment Effective Time”), unless otherwise determined by the Administrator or Committee in its sole discretion, it being understood that the Payment Effective Time shall occur as soon as practicable, and in any event within 60 days, following the completion of Fiscal Year 2026—accordingly, unless otherwise determined in the sole discretion of the Administrator or Committee, a participant’s termination of employment for any reason prior to the Payment Effective Time shall result in the forfeiture of his or her bonus award; and

(e) for the avoidance of doubt, bonus payments may be adjusted by the Administrator or Committee for partial-year participation for participants who are not otherwise eligible employees as of the commencement of Fiscal Year 2026.

Any portion of the bonus pool not paid out (unearned) or forfeited will be added to the Special Situation Program (the “SSP”).

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Participants that are Section 16 officers will be eligible for a percentage of the bonus pool, which percentage shall be recommended by the Administrator and shall be approved by the Committee. Senior management within Eagle’s Cement division will recommend the distribution of the remainder of the bonus pool, subject to the approval of the Administrator. For each participant in the Program, the maximum annual bonus award opportunity is represented by the percentage of the consolidated cement bonus pool assigned to such participant, subject to the limitations set forth in Section 5 above.

At the beginning of the fiscal year goals and objectives shall be established for each participant. Each senior manager’s bonus opportunity shall be 50% goal-based, 10% budget-based and 40% discretionary taking into consideration overall job performance and compliance with Eagle Policies and Code of Ethics. All participants in the Program must have the ability to significantly affect the performance of the subsidiary company by achieving measurable, quantifiable objectives. The senior managers will determine the objective and discretionary balance of bonus opportunities for the other participants in the Program, subject to approval by the Administrator.

The actual bonus award paid at the end of the fiscal year shall be based on the individual participant’s performance relative to the previously established goals and objectives and the participant’s individual performance during the fiscal year. The goals and objectives to be used for participants in the Program may be comprised of objective and subjective criteria. Objectives should be measurable and focus on areas that have meaningful impact on our operational performance.

No provision of the Program shall confer any right upon any participant to continued employment.

The Program and all determinations made and actions taken pursuant hereto, shall be governed by and construed in accordance with the laws of the State of Texas, without reference to any conflicts of law principles thereof that would require the application of the laws of another jurisdiction.

The Program (and amounts paid in respect hereof) shall be subject to the terms of any clawback or recoupment policy of Eagle as in effect from time to time, as well as any recoupment/forfeiture provisions that are otherwise required by law.

Eagle shall withhold all applicable taxes and other amounts required by law to be withheld from any payment hereunder, including any non-U.S., federal, state, and local taxes.

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For the avoidance of doubt, payments under the Program are intended to be exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), to the maximum extent possible as short-term deferrals pursuant to Treasury regulation §1.409A-1(b)(4) and, if not exempt, are intended to comply with Section 409A of the Code. The Program shall be interpreted and construed consistent with such intent. In the event the terms of the Program would subject a participant to taxes, penalties or interest under Section 409A of the Code (“409A Penalties”), the Committee may (in its discretion but without an obligation to do so) amend the terms of the Program to avoid such 409A Penalties, which such amendments will, to the extent possible, be effected in a manner that does not adversely affect the rights of any participant; provided that in no event shall Eagle be responsible for any 409A Penalties that arise in connection with the Program or any amounts payable under the Program. If a participant is a “specified employee” (within the meaning of Section 409A of the Code), then any payment that is payable on account of the participant’s “separation from service”, as that term is defined for purposes of Section 409A of the Code, shall be made on the first business day following the six-month anniversary of such participant’s “separation from service” (or, if earlier, the date of such participant’s death) if and to the extent that such payment constitutes non-qualified deferred compensation under Section 409A of the Code and such deferral is required to comply with the requirements of Section 409A of the Code. To the extent any amounts payable under the Program constitute non-qualified deferred compensation under Section 409A of the Code and are payable by reference to a participant’s “termination of employment” or “termination of service,” such term and similar terms shall be deemed to refer to such participant’s “separation from service” within the meaning of Section 409A of the Code.

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EXHIBIT 10.4

EAGLE MATERIALS INC.

SPECIAL SITUATION PROGRAM

FOR FISCAL YEAR 2026

(as adopted by the Board of Directors on May 16, 2025)

1. The Eagle Materials Inc. Special Situation Program for Fiscal Year 2026 (the “SSP” or the “Program”) shall be funded by: (i) 0.2% of Eagle Material Inc.’s EBITDA, as determined by the Compensation Committee of the Board of Directors (“Committee”); (ii) the portions of subsidiary company and corporate annual incentive compensation bonus pools not paid out (not earned); and (iii) the portion of the subsidiary companies long-term compensation plans not paid out (not earned). All full-time employees of Eagle Materials Inc. (“Eagle” or the “Company”) or a subsidiary company will be eligible to receive an SSP award.

2. SSP awards may be recommended by senior management of the Company’s divisions and/or the Eagle Chief Executive Officer (“CEO”). The approval of the CEO is required for all SSP awards; provided, that an SSP award to any senior executive officers who are required to make disclosures under Section 16 of the Securities Exchange Act of 1934, as amended (“Executive Officers”), shall require the approval of the Committee.

3. The SSP shall be administered by the CEO, who shall have full and exclusive power to interpret the Program and to adopt such rules, regulations and guidelines for carrying out this Program as the CEO may deem necessary or appropriate in the CEO’s sole discretion, including by structuring the payment of an award in increments over time. All decisions of the CEO shall be binding and conclusive on the participants. Notwithstanding the foregoing, any matter affecting an SSP award to an Executive Officer (including, without limitation, any interpretation of the Plan or the adoption of any rules, regulations or guidelines affecting an award to an Executive Officer) shall be approved by the Committee. Any decision by the Committee with respect to an Executive Officer shall be final and binding.

4. The Program and all determinations made and actions taken pursuant hereto, shall be governed by and construed in accordance with the laws of the State of Texas, without reference to any conflicts of law principles thereof that would require the application of the laws of another jurisdiction.

5. The Program (and amounts paid in respect hereof) shall be subject to the terms of any clawback or recoupment policy of Eagle as in effect from time to time, as well as any recoupment/forfeiture provisions that are otherwise required by law.

6. Eagle shall withhold all applicable taxes and other amounts required by law to be withheld from any payment hereunder, including any non-U.S., federal, state, and local taxes.

7. For the avoidance of doubt, payments under the Program are intended to be exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), to the maximum extent possible as short-term deferrals pursuant to Treasury regulation §1.409A-1(b)(4) and, if not exempt, are intended to comply with Section 409A of the Code. The Program shall be interpreted and construed consistent with such intent. In the event the terms of the Program would subject a participant to taxes, penalties or interest under Section 409A of the Code (“409A Penalties”), the Committee may (in its discretion but without an obligation to do so) amend the terms of the Program to avoid such 409A Penalties, which such amendments will, to the extent possible, be effected in a manner that does not adversely affect the rights of any participant; provided that in no event shall Eagle be responsible for any 409A Penalties that arise in connection with the Program or any amounts payable under the Program. If a participant is a “specified employee” (within the meaning of Section 409A of the Code), then any payment that is payable on account of the participant’s “separation from service”, as that term is defined for purposes of Section 409A of the Code, shall be made on the first business day following the six-month anniversary of such participant’s “separation from service” (or, if earlier, the date of such participant’s death) if and to the extent that such payment constitutes non-qualified deferred compensation under Section 409A of the Code and such deferral is required to comply with the requirements of Section 409A of the Code. To the extent any amounts payable under the Program constitute non-qualified deferred compensation under Section 409A of the Code and are payable by reference to a participant’s “termination of employment” or “termination of service,” such term and similar terms shall be deemed to refer to such participant’s “separation from service” within the meaning of Section 409A of the Code.