17. Earnings Per Common Share (EPS)
Basic EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding. The diluted EPS computation assumes the issuance of all potentially dilutive common shares outstanding using the treasury stock method or the if-converted method, as applicable, and excludes the effect of anti-dilutive shares.
The following table presents the computation of basic and diluted EPS:
Years Ended December 31,
(dollars in millions, except per common share data)202520242023
Numerator for EPS:
Income (loss) from continuing operations$3,097 $2,700 $2,741 
Less: Net income attributable to noncontrolling interests1 — — 
Less: Preferred stock dividends and preferred stock redemption premiums 22 29 
Income (loss) attributable to AIG common shareholders from continuing operations3,096 2,678 2,712 
Income (loss) from discontinued operations, net of income tax expense (3,626)1,137 
Less: Net income attributable to noncontrolling interests 478 235 
Income (loss) from discontinued operations, net of noncontrolling interest (4,104)902 
Net income (loss) attributable to AIG common shareholders$3,096 $(1,426)$3,614 
Denominator for EPS:
Weighted average common shares outstanding - basic565,078,072 651,448,307 719,506,291 
Dilutive common shares5,271,916 5,834,853 5,726,777 
Weighted average common shares outstanding - diluted(a)
570,349,988 657,283,160 725,233,068 
Income (loss) per common share attributable to AIG common shareholders:
Basic:
Income (loss) from continuing operations$5.48 $4.11 $3.77 
Income (loss) from discontinued operations$ $(6.30)$1.25 
Income (loss) attributable to AIG common shareholders$5.48 $(2.19)$5.02 
Diluted:
Income (loss) from continuing operations$5.43 $4.07 $3.74 
Income (loss) from discontinued operations$ $(6.24)$1.24 
Income (loss) attributable to AIG common shareholders$5.43 $(2.17)$4.98 
(a)Potential dilutive common shares are due to our share-based employee compensation plans and agreements. The number of potential common shares excluded from diluted shares outstanding was 132,504, 103,957 and 4,350,324 for the years ended December 31, 2025, 2024 and 2023, respectively, because the effect of including those common shares in the calculation would have been anti-dilutive.
For information regarding our repurchases of AIG Common Stock, see Note 16.

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 13, 2025
2018Feb 15, 2019
2017Feb 16, 2018
2016Feb 23, 2017
2015Feb 19, 2016

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.