SEC Comment Letter 0000000000-23-005309 to CRH PUBLIC LTD CO (CRH) (CIK 0000849395) (CRH)
CRH PUBLIC LTD CO (CRH) (CIK 0000849395)
Date: May 18, 2023 · CIK: 0000849395 · Accession: 0000000000-23-005309
AI Filing Summary & Sentiment
File numbers found in text: 001-32846
Letter
United States securities and exchange commission logo May 18, 2023 Jim Mintern Chief Financial Officer CRH Public Limited Company Stonemason's Way Rathfarnham Dublin 16, Ireland Re:CRH Public Limited Company Form 20-F for the Year Ended December 31, 2022 Filed March 10, 2023 File No. 001-32846 Dear Jim Mintern: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for the Year Ended December 31, 2022 Financial Statements Consolidated Income Statement, page 176 1.We note from page 259 that you have revenue from services representing approximately 19% of your revenues in 2022. Please revise your income statement in future filings to separately report revenue from services in accordance with Items 18(a) and Item 17(b) of Form 20-F and Article 5-03(b)(1)(d) of Regulation S-X.
In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameJim Mintern Comapany NameCRH Public Limited Company May 18, 2023 Page 2 FirstName LastName Jim Mintern CRH Public Limited Company May 18, 2023 Page 2 You may contact Heather Clark at 202-551-3624 or Claire Erlanger at 202-551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
May 18, 2023
Jim Mintern
Chief Financial Officer
CRH Public Limited Company
Stonemason's Way
Rathfarnham
Dublin 16, Ireland
Re:CRH Public Limited Company
Form 20-F for the Year Ended December 31, 2022
Filed March 10, 2023
File No. 001-32846
Dear Jim Mintern:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for the Year Ended December 31, 2022
Financial Statements
Consolidated Income Statement, page 176
1.We note from page 259 that you have revenue from services representing approximately
19% of your revenues in 2022. Please revise your income statement in future filings to
separately report revenue from services in accordance with Items 18(a) and Item 17(b) of
Form 20-F and Article 5-03(b)(1)(d) of Regulation S-X.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
FirstName LastNameJim Mintern
Comapany NameCRH Public Limited Company
May 18, 2023 Page 2
FirstName LastName
Jim Mintern
CRH Public Limited Company
May 18, 2023
Page 2
You may contact Heather Clark at 202-551-3624 or Claire Erlanger at 202-551-3301 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing