Earnings per Share
The Company's basic EPS is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the period.
Diluted EPS reflects the potential dilution that could occur if dilutive securities were exercised into common stock. The effect of dilutive securities is calculated using the treasury stock method.
The following table sets forth the computation of basic and diluted EPS for the years ended December 31, 2025, 2024 and 2023 (in millions of dollars, except per share data):
Years Ended December 31,
202520242023
Basic EPS attributable to common shareholders
Net income attributable to CNH Industrial N.V.
$510 $1,246 $2,275 
Weighted-average common shares outstanding—basic
1,248 1,254 1,332 
Basic earnings per share
$0.41 $0.99 $1.71 
Diluted EPS attributable to common shareholders
Weighted-average common shares outstanding—basic
1,248 1,254 1,332 
Dilutive effect of stock compensation plans18 
Weighted-average common shares outstanding—diluted(1)
1,251 1,260 1,350 
Diluted earnings per share
$0.41 $0.99 $1.69 
(1)For the years ended December 31, 2025, 2024 and 2023, no shares were excluded from the computation of diluted EPS due to an anti-dilutive impact.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 28, 2025
2023Feb 29, 2024
2022Feb 28, 2023

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.