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Earnings per share (EPS) | 6 Months Ended
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Jun. 30, 2024
Earnings Per Share [Abstract] |
Earnings per share (EPS) | 12. Earnings per share (EPS) The calculation of basic and diluted earnings per share was as follows:
| Three months ended | Six months ended |
| June 30 | June 30 |  |
in $ millions, except share and per share data | 2024 | 2023 | 2024 | 2023 |  |
Numerator |  |  |  |  |  |
Net income | 1,309 | 1,212 | 1,423 | 1,181 |  |
Net (income) attributable to redeemable noncontrolling interests | (10) | (10) | (12) | (12) |  |
Net (income) loss attributable to noncontrolling interests | (2) | (3) | 2 | 2 |  |
Adjustment of redeemable noncontrolling interests to redemption value | (3) | (2) | (7) | (12) |  |
Net income attributable to CRH plc for EPS - basic and diluted | 1,294 | 1,197 | 1,406 | 1,159 |  |
Denominator |  |  |  |  |  |
Weighted average common shares outstanding - basic (i) | 685.5 | 734.7 | 686.6 | 738.8 |  |
Effect of dilutive employee share awards (ii) | 3.3 | 3.5 | 4.5 | 4.6 |  |
Weighted average common shares outstanding - diluted | 688.8 | 738.2 | 691.1 | 743.4 |  |
Earnings per share attributable to CRH plc |  |  |  |  |  |
Basic | $1.89 |  | $1.63 |  | $2.05 |  | $1.57 |  |  |
Diluted | $1.88 |  | $1.62 |  | $2.03 |  | $1.56 |  |  |
(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 4,904,276 at June 30, 2024 and 5,700,540 at June 30, 2023 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.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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