CRH Public (CRH) risk factors, FY2025 10-K

Risks Related to Our Industry and Our Business

1. 01Industry Cyclicality and Economic Conditions
2. 02CRH’s financial performance may be adversely impacted by reductions or delays in government infrastructure spending
3. 03Adverse Geopolitical Change/Environment
4. 04Health and Safety Performance54% rewritten
5. 05Failure of CRH to maintain access to mineral resources and reserves, plan for reserve depletion, and secure or maintain permits for its mining operations may result in operation stoppages, adversely impacting financial performance
6. 06Climate Change and Policy
7. 07CRH may not pay dividends or make other returns of capital to shareholders in the future, and our current share repurchase program may not enhance long-term shareholder value
8. 08CRH, through its $250 million Venturing and Innovation Fund, makes investments in early-stage ventures focused on construction, sustainability and digitalization technology whose products and services may offer us future competitive advantage
9. 09If CRH fails to develop new sustainable products that meet customer needs, we may fall behind our competitors and our financial performance may be adversely impacted
10. 10CRH manufactures and supplies a large number of commodity products into highly competitive markets. Failure by CRH to maintain pricing in an inflationary environment and to differentiate its products from its competitors could adversely impact our financial performance
11. 11CRH depends on multiple types of information and operational technologies, and failure to properly manage and maintain such technologies could adversely impact our ability to operate
12. 12Given the capital-intensive nature of some of our product lines, with significant fixed and semi-fixed costs, the Company's profits are particularly sensitive to changes in volume, creating an exposure to any natural and/or human events that could disrupt production
13. 13A number of our projects/contracts are complex, spanning multiple parties, years and/or products, and our future financial results may be adversely affected if we incorrectly forecast project budgets, deliver projects that do not meet contracted standards, or fail to deliver on time

Risks Related to Financial, Regulatory and Reporting Environment

1. 14Laws, Regulations and Business Conduct
2. 15Interest rate and leverage risks32% rewritten
3. 16Taxation Charge and Balance Sheet Provisioning
4. 17A proportion of CRH’s revenues are in currencies other than its reporting currency, and adverse changes in exchange rates could negatively affect retained earnings
5. 18Significant underperformance in any of the Company’s major reporting units or the divestiture of businesses in the future may give rise to a material write-down of goodwill. While a non-cash item, a material write-down of goodwill could have a substantial impact on the Company’s retained earnings
6. 19CRH’s financial reporting requires the use of accounting estimates for a number of significant items
7. 20CRH may elect or be required to self-insure specific risk exposures, and failure or inability to obtain appropriate insurance coverage could result in increased insurance and claims costs that adversely affects our financial results