JHX · Annual Report (Form 10-K) · Filed May 19, 2026

James Hardie Industries PLC — 10-K exhibit

jhx10-k2026ex232.htm

James Hardie Industries PLC on Boardroom Alpha

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Exhibit 23.2

Consent of KPMG in relation to Form 10-K filing

We hereby consent to your references to KPMG and to our actuarial valuation report effective as of March 31, 2026, dated May 16, 2026 (the “Report”), and to make use of, or quote, information and analyses contained within that Report for the purpose of James Hardie Industries plc’s (“JHI plc”) Annual Report on Form 10-K for fiscal year ended March 31, 2026.

In addition, we hereby consent to your references to past actuarial valuations performed by KPMG (formerly KPMG Actuarial, KPMG Actuarial Pty Ltd or KPMG Actuaries Pty Ltd) for the purpose of JHI plc’s (formerly JHI SE’s) Annual Report on Form 10-K for the fiscal year ended March 31, 2026.

Your attention is drawn to the Important Note at the beginning of the Executive Summary of the Report.


/s/ Neil Donlevy

Neil Donlevy MA FIA FIAA Partner KPMG Fellow of the Institute of Actuaries of Australia Fellow of the Institute of Actuaries (London)

Sydney, Australia

May 19, 2026

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