Name: Return on Assets (ROA)

Definition: ROA shows how efficiently the company turns everything it owns — its entire asset base — into net profit after all costs and taxes. A higher ROA means the business squeezes more profit from its assets. Lower ROA might reflect poor asset utilization or heavy reliance on expensive financing.

Interpretation:
• In '2021', CRH's return on assets was 5.9%, representing returns generated from total assets. Industry average for Building Materials in '2021' stood at 2.1%.
• In '2022', CRH's return on assets was 8.6%, representing returns generated from total assets. The increase since '2021' reflects strengthening financial performance. Industry average for Building Materials in '2022' stood at 1.1%. Industry average declined by 0.9% from previous year.
• In '2023', CRH's return on assets was 6.9%, representing returns generated from total assets. The decline from '2022' may indicate some operational or financial challenges. Industry average for Building Materials in '2023' stood at 2.3%. Industry average increased by 1.2% compared to previous year.
• In '2024', CRH's return on assets was 7.1%, representing returns generated from total assets. The increase since '2023' reflects strengthening financial performance. Industry average for Building Materials in '2024' stood at 0.6%. Industry average declined by 1.7% from previous year.
Overall, CRH's return on assets has been volatile but generally stable over the past 4 years.

Formula: ROA = Net Income / Total Assets

Good Range: Commonly 5%-15%.