12 unchanged sentences
The implementation of several key platforms involves changes in the systems that include internal controls.
−Removed: During the year ended October, 31 2023, we had a change in our internal control over financial reporting as a result of our implementation of a new ERP system and key boundary systems for the Education industry group that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
−Removed: At the start of the year ending October 31, 2025, our Business and Industry and Manufacturing and Distribution industry groups migrated to this new ERP system and boundary systems, replacing our legacy systems in which the majority of our business transactions originate, are processed, and recorded.
−Removed: The remaining industry groups will transition to our new ERP system and boundary systems over the next two years.
−Removed: Our new ERP system and boundary systems are intended to provide us with enhanced transactional processing and management tools compared with our legacy systems and are intended to enhance internal controls over financial reporting.
−Removed: We believe our new ERP system and boundary systems will facilitate better transactional reporting and oversight, enhance our internal control over financial reporting, and function as an important component of our disclosure controls and procedures.
+Added: During the third quarter of 2023 and first quarter of 2025, we had a change in our internal control over financial reporting as a result of our implementation of a new ERP system and key boundary systems for the Education, B&I, and M&D industry groups that has materially affected our internal control over financial reporting.
+Added: The new ERP system and key boundary systems for these industry groups is replacing our legacy system in which a significant portion of our business transactions originate, are processed, and recorded.
+Added: The rest of our industry groups will transition to our new ERP system and key boundary systems over the next several years.
+Added: Our new ERP system and key boundary systems are intended to provide us with enhanced transactional processing and management tools, as compared with our legacy system, and is intended to enhance internal controls over financial reporting.
+Added: We believe our new ERP system and key boundary systems will facilitate better transactional reporting and oversight, enhance our internal control over financial reporting, and function as an important component of our disclosure controls and procedures.
Although some of the transitions have proceeded to date without material adverse effects, the possibility exists that they could adversely affect our internal controls over financial reporting and procedures.
−Removed: Other than the change of our ERP system and boundary systems for the Education industry group, there have been no other changes in our internal control over financial reporting during the fiscal year 2024 identified in connection with the evaluation required by Rules 13a-15(d) and 15d-15(d) of the Exchange Act that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: There were no other changes in our internal control over financial reporting during the fiscal year 2025 identified in connection with the evaluation required by Rules 13a-15(d) and 15d-15(d) of the Exchange Act that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION.
2 unchanged sentences
Trading Arrangements
−Removed: Name and Title
−Removed: Date of Action
−Removed: Rule 10b5-1 Trading Arrangement 1
−Removed: Non-Rule 10b5-1 Trading Arrangement
−Removed: Aggregate Number of Securities to B e Sold
−Removed: Aggregate Number of Securities to B e Purchased
−Removed: Raúl Valentín , Executive Vice President and Chief Human Resources Officer
−Removed: October 15, 2024 X
−Removed: 1,639 shares of common stock
−Removed: From January 14, 2025, until the earlier of (i) the date when all the shares under the plan are sold and (ii) July 14, 2025
+Added: Name and Title Action Date of Action Rule 10b5-1 Trading Arrangement 1
+Added: Non-Rule 10b5-1 Trading Arrangement Aggregate Number of Securities to Be Sold Aggregate Number of Securities to Be Purchased Duration
+Added: Rene Jacobsen , Executive Vice President and Chief Operating Officer
+Added: Adoption October 15, 2025 X - 86,273 shares of common stock (2)
+Added: - From January 13, 2026, until the earlier of (i) the date when all the shares under the plan are sold and (ii) December 31, 2026
(1) Intended to satisfy the affirmative defense conditions of Rule 10b5-1(c).
+Added: Jacobsen’s trading plan provides for the sale of approximately 86,273 gross shares (with any shares underlying performance-based equity awards being calculated at target), plus any related dividend-equivalent shares earned with respect to such shares, and excluding, as applicable, any shares withheld to satisfy tax withholding obligations in connection with the net settlement of the equity awards.
DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
7 unchanged sentences
A copy of our policy is filed with this Annual Report on Form 10-K as Exhibit 19.
−Removed: On March 28, 2024, we filed our Annual CEO Certification as required by Section 303A.12 of the NYSE Listed Company Manual.
+Added: On April 4, 2025, we filed our Annual CEO Certification as required by Section 303A.12 of the NYSE Listed Company Manual.
Code of Business Conduct
70 unchanged sentences
001-08929 10.8 December 21, 2022
+Added: Amended and Restated Credit Agreement, dated as of February 26, 2025, among ABM Industries Incorporated, ABM Aviation UK Limited, each of the other subsidiaries of ABM Industries Incorporated from time to time party thereto, the financial institutions listed on the signature pages thereof as lenders and Bank of America, N.A.
+Added: as administrative agent and collateral agent for the lenders
+Added: 8-K 001-08929 10.1 February 28, 2025
ABM Executive Retiree Healthcare and Dental Plan
43 unchanged sentences
Executive Severance Plan and Summary Plan Description, effective as of June 4, 2024
+Added: 10-K 001-08929 10.31 December 19, 2024
Amended and Restated Executive Employment Agreement, dated as of September 22, 2017, by and between ABM Industries Incorporated and Scott Salmirs
15 unchanged sentences
Executive Separation and Release Agreement, dated as of October 31, 2024, by and between ABM Industries Incorporated and Joshua H.
+Added: 10-K 001-08929 10.4 December 19, 2024
Executive Employment Agreement, dated as of November 1, 2020, by and between ABM Industries Incorporated and Earl R.
2 unchanged sentences
10-Q 001-08929 10.7 June 9, 2021
+Added: Executive Employment Agreement, dated as of September 1, 2021, by and between ABM Industries Incorporated and Raul Valentin
+Added: 10-Q 001-08929 10.1 March 12, 2025
+Added: Change in Control Agreement, dated as of September 1, 2021, by and between ABM Industries Incorporated and Raul Valentin
+Added: 10-Q 001-08929 10.2 March 12, 2025
+Added: Executive Separation and Release Agreement, dated as of September 5, 2025, by and between ABM Industries Incorporated and Earl Ellis
Insider Trading Policy
+Added: 10-K 001-08929 19 December 19, 2024
21.1‡ Subsidiaries of the Registrant
28 unchanged sentences
December 19, 2025
−Removed: Ellis /s/ Dean A.
Executive Vice President and
10 unchanged sentences
/s/ LeighAnne G.
−Removed: Baker /s/ Donald F.
−Removed: Baker, Director Donald F.
−Removed: Colleran, Director
+Added: Baker /s/ Carol A.
+Added: Baker, Director Carol Clements, Director
December 19, 2025 December 19, 2025
−Removed: DeVries /s/ Art A.
−Removed: DeVries, Director Art A.
−Removed: Garcia, Director
+Added: /s/ Donald F.
+Added: Colleran /s/ James D.
+Added: Colleran, Director James D.
+Added: DeVries, Director
December 19, 2025 December 19, 2025
−Removed: /s/ Thomas M.
−Removed: Gartland /s/ Jill M.
−Removed: Gartland, Director Jill M.
−Removed: Golder, Director
+Added: Garcia /s/ Thomas M.
+Added: Garcia, Director Thomas M.
+Added: Gartland, Director
December 19, 2025 December 19, 2025
+Added: Golder /s/ Barry A.
+Added: Golder, Director Barry A.
+Added: Hytinen, Director
+Added: December 19, 2025 December 19, 2025
/s/ Winifred M.
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.