Change in Segmental Reporting

Press Release

Change in Segmental Reporting

8 August 2016

Following the significant acquisition activity undertaken during 2015, CRH has made some adjustments to its segmental reporting structure.

The LH Assets acquired in Q3 2015 have been fully integrated into the Group and will be reported as part of Europe Heavyside, Americas Materials and a newly created Asia reporting segment in our 2016 Interim Results announcement on Thursday, 25 August 2016.

Schedule 1 shows proforma figures for these segments for H1 2015. They have been adjusted to include proforma results attributable to the LH Assets and for C.R. Laurence ("CRL", also acquired in Q3 2015) for that period and exclude contributions from divested entities and certain one-off items. In addition they reflect a currency translation adjustment in order to provide comparatives on a constant currency basis with the first half 2016 figures for CRH which will be announced later this month.

Schedule 2 presents segmental sales and EBITDA for FY 2015 restated on the new reporting structure. Full year Group sales and EBITDA including the proforma FY 2015 contributions from the LH Assets and CRL acquisitions are also provided for comparison purposes.

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For further information, please contact CRH plc at Dublin 404 1000 (+353 1 404 1000)

Frank Heisterkamp Head of Investor Relations

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 yearcontributions 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.