Earnings per share (EPS)

9 Months Ended

Sep. 30, 2024

12. Earnings per share (EPS)

The calculation of basic and diluted earnings per share was:


	Three months ended		Nine months ended
	September 30		September 30
in $ millions, except share and per share data	2024	2023	2024	2023
Numerator
Net income	1,389	1,318	2,812	2,499
Net (income) attributable to redeemable noncontrolling interests	(9)	(9)	(21)	(21)
Net (income) attributable to noncontrolling interests	(4)	(3)	(2)	(1)
Adjustment of redeemable noncontrolling interests to redemption value	(23)	(6)	(30)	(18)
Net income attributable to CRH plc for EPS - basic and diluted	1,353	1,300	2,759	2,459

Denominator
Weighted average common shares outstanding - basic (i)	681.6	718.2	685.0	731.8
Effect of dilutive employee share awards (ii)	3.9	3.9	5.0	4.8
Weighted average common shares outstanding - diluted	685.5	722.1	690.0	736.6

Earnings per share attributable to CRH plc
Basic	$1.99	$1.81	$4.03	$3.36
Diluted	$1.97	$1.80	$4.00	$3.34

(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 3,919,037 at September 30, 2024 and 5,336,581 at September 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.