Earnings Per Share
The Company reports basic and diluted earnings per share using the two-class method, which is an earnings allocation method
that determines EPS for common shares and participating securities. Basic earnings per share is computed by dividing net
income attributable to shareholders of the Company by the weighted average number of common shares outstanding during the
reported period, further adjusted by the redeemable noncontrolling interest redemption value adjustment associated with the
Mastercard investment. Diluted earnings per share reflect the potential dilution related to equity-based incentives using the
treasury stock method.
The calculation and reconciliation of basic and diluted earnings per share for the years ended December 31 (in thousands,
except per share data) follows:
2025
2024
2023
Net income attributable to Corpay
$1,069,826
$1,003,746
$981,890
Adjustment to redemption value of redeemable
noncontrolling interest
(1,480)
Net income attributable to Corpay shareholders after
adjustment to redemption value of redeemable
noncontrolling interest
$1,068,346
$1,003,746
$981,890
Denominator for basic earnings per share
70,137
70,331
73,155
Dilutive securities
921
1,517
1,232
Denominator for diluted earnings per share
71,058
71,848
74,387
Basic earnings per share attributable to Corpay
$15.23
$14.27
$13.42
Diluted earnings per share attributable to Corpay
$15.03
$13.97
$13.20
Diluted earnings per share for the years ended December 31, 2025, 2024 and 2023 excludes the effect of 0.7 million, 0.1 million
and 2.0 million shares, respectively, of common stock that may be issued upon the exercise of employee stock options because
such effect would be antidilutive. Diluted earnings per share also excludes the effect of performance-based restricted stock for
which the performance criteria have not yet been achieved, which was immaterial for 2025, 2024 and 2023.

Historical Timeline

Fiscal YearFiled
2025Feb 27, 2026Showing above
2024Feb 27, 2025
2023Feb 29, 2024
2022Feb 28, 2023
2021Mar 1, 2022
2020Feb 26, 2021
2019Mar 2, 2020
2018Mar 1, 2019
2017Mar 1, 2018
2016Mar 1, 2017
2015Feb 29, 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.