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Earnings per share (EPS) (Tables) | 3 Months Ended
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Mar. 31, 2024
Earnings Per Share [Abstract] |
Schedule of Earnings Per Share, Basic and Diluted | The calculation of basic and diluted earnings per share was as follows:
| Three months ended |  |  |
| March 31 |  |  |  |
in $ millions, except share and per share data | 2024 | 2023 |  |  |  |
Numerator |  |  |  |  |  |
Net income (loss) | 114 | (31) |  |  |  |
Net (income) attributable to redeemable noncontrolling interests | (2) | (2) |  |  |  |
Net loss attributable to noncontrolling interests | 4 | 5 |  |  |  |
Adjustment of redeemable noncontrolling interests to redemption value | (4) | (10) |  |  |  |
Net income (loss) attributable to CRH plc for EPS - basic and diluted | 112 | (38) |  |  |  |
Denominator |  |  |  |  |  |
Weighted average common shares outstanding – basic (i) | 687.8 | 742.9 |  |  |  |
Effect of dilutive employee share awards (ii) | 5.6 | - |  |  |  |
Weighted average common shares outstanding – diluted | 693.4 | 742.9 |  |  |  |
Earnings (loss) per share attributable to CRH plc |  |  |  |  |  |
Basic | $0.16 |  | ($0.05) |  |  |  |  |
Diluted | $0.16 |  | ($0.05) |  |  |  |  |
(i) The weighted average number of common shares included in the computation of basic and diluted earnings per share has been adjusted to exclude shares repurchased and held by the Company as Treasury Stock given that these shares do not rank for dividend. (ii) Common shares that would only be issued contingent on certain conditions totaling 4,045,950 at March 31, 2024 are excluded from the computation of diluted earnings per share where the conditions governing exercisability have not been satisfied as of the end of the reporting period or they are antidilutive for the period presented. In periods of loss, shares that otherwise would have been included in the diluted weighted average common shares outstanding computation have been excluded. Due to the net loss for the three months ended March 31, 2023, contingently issuable common shares representing 6,928,751, are excluded from the computation of diluted net loss per share as their inclusion would have been antidilutive

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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