Earnings per share (EPS)

3 Months Ended

Mar. 31, 2026

12. Earnings per share (EPS)

The calculation of basic and diluted earnings per share was:


	Three months ended
	March 31
in $ millions, except share and per share data		2026	2025
Numerator
Net loss		(180)	(98)

Net loss attributable to noncontrolling interests		4	4
Adjustment of redeemable noncontrolling interests to redemption value		(7)	(7)
Net loss attributable to CRH for EPS - basic and diluted		(183)	(101)

Denominator
Weighted average common shares outstanding - basic (i)		668.5	676.7
Effect of dilutive employee share awards (ii)		–	–
Weighted average common shares outstanding - diluted		668.5	676.7

Loss per share attributable to CRH
Basic		($0.27)	($0.15)
Diluted		($0.27)	($0.15)

(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 are not entitled to receive dividends.

(ii) In periods of net 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 each of the three months ended March 31, 2026, and March 31, 2025, contingently issuable common shares representing 3,154,781 and 5,268,459 respectively, were excluded from the computation of diluted loss per share as their inclusion would have been antidilutive.

CRH PUBLIC LTD CO 10-Q