Change in Segmental Reporting

Schedule 1

CRH H1 2015 Proforma Comparatives

¹ The LH Assets and CRL acquisitions were completed in the third quarter of 2015, and accordingly the reported first half numbers for CRH in 2015 did not include any contribution from these acquisitions. The adjustment column includes the proforma first half 2015 sales and EBITDA generated by these businesses to provide meaningful comparatives with the consolidated first half 2016 Group numbers.

² Two significant "one-off" costs were incurred by CRH in the first half of 2015: (i) expenses of €25m associated with the acquisition of the LH Assets, and (ii) a provision of €32m in respect of a fine imposed on CRH by the Swiss Competition Commission ("ComCo") following an investigation by ComCo into the sanitary (bathroom fixtures and fittings) distribution industry in Switzerland.

³ This column reflects the adjustments required to restate proforma H1 2015 numbers on a constant currency basis at 2016 rates to provide a meaningful comparative with the results for first half 2016 which will be published on 25 August 2016.

Schedule 2

CRH FY 2015 Segment Restatement

and adjusted comparatives including proforma full year
contributions from LH Assets and CRL

¹ CRH's reported results for 2015 showed post-acquisition sales and EBITDA from LH Assets (acquired in Q3 2015) as separate items in the analysis of results by segment. As these businesses have now been integrated into the CRH Group for 2016 reporting, prior year comparatives will be restated to allocate the 2015 contributions, and certain related head office costs, to the relevant reporting segment.

² The full year proforma sales for the LH Assets in 2015 amounted to €5,575m, on which EBITDA of €820m was generated (before integration costs of €197m incurred by CRH). Equivalent full year numbers for CRL were sales of €508m and EBITDA of €104m. As post-acquisition contributions for both acquisitions are included in the reported 2015 numbers for CRH, the adjustment column includes the pre-acquisition 2015 sales and EBITDA in order to provide proforma comparatives with 2016 which will include full year contributions from both acquisitions.