Earnings per share (EPS) (Tables)

3 Months Ended

Mar. 31, 2025

Schedule of Earnings Per Share, Basic and Diluted

The calculation of basic and diluted earnings per share was:


	Three months ended
	March 31
in $ millions, except share and per share data		2025	2024
Numerator
Net (loss) income		(98)	114
Net (income) attributable to redeemable noncontrolling interests		–	(2)
Net loss attributable to noncontrolling interests		4	4
Adjustment of redeemable noncontrolling interests to redemption value		(7)	(4)
Net (loss) income attributable to CRH for EPS - basic and diluted		(101)	112

Denominator
Weighted average common shares outstanding - basic (i)		676.7	687.8
Effect of dilutive employee share awards (ii)		–	5.6
Weighted average common shares outstanding - diluted		676.7	693.4

(Loss) earnings per share attributable to CRH
Basic		($0.15)	$0.16
Diluted		($0.15)	$0.16

(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, 2025, contingently issuable common shares representing 5,268,459, are excluded from the computation of diluted loss per share as their inclusion would have been antidilutive.