13. Earnings Per Share Attributable to Cardinal Health, Inc.
The following table reconcile the number of common shares used to compute basic and diluted earnings per share attributable to Cardinal Health, Inc. ("EPS"):
(in millions, except per share amounts)202520242023
Net earnings
$1,569 $853 $331 
Net earnings attributable to noncontrolling interest(8)(1)(1)
Net earnings attributable to Cardinal Health, Inc.
$1,561 $852 $330 
Weighted-average common shares–basic241 245 261 
Effect of dilutive securities:
Employee stock options, restricted share units, and performance share units
1 
Weighted-average common shares–diluted242 247 262 
Basic earnings per common share attributable to Cardinal Health, Inc.:
$6.48 $3.48 $1.27 
Diluted earnings per common share attributable to Cardinal Health, Inc.:
6.45 3.45 1.26 
The potentially dilutive employee stock options, restricted share units, and performance share units that were anti-dilutive were immaterial, 1 million, and 2 million for fiscal 2025, 2024, and 2023, respectively.

Historical Timeline

Fiscal YearFiled
2025Aug 12, 2025Showing above
2024Aug 14, 2024
2023Aug 15, 2023
2022Aug 11, 2022
2021Aug 16, 2021
2020Aug 13, 2020
2019Aug 20, 2019
2018Aug 22, 2018
2017Aug 10, 2017
2016Aug 12, 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.