18. Earnings Per Common Share
The basic earnings per common share (“EPS”) computation is based on the weighted average number of common shares outstanding, adjusted to reflect all stock splits. The diluted EPS computation is based on those shares used in the basic EPS computation plus common shares that would have been outstanding assuming issuance of common shares for all dilutive potential common shares outstanding and adjusted to reflect all stock splits, using the treasury stock method.
The following table presents the computation of basic and diluted EPS for the years ended December 31, 2025, 2024 and 2023:
Years Ended December 31,
(in millions, except per common share data)202520242023
Numerator for EPS:
Net income (loss)$(390)$2,203 $1,036 
Less: Net loss attributable to noncontrolling interests
(24)(27)(68)
Net income (loss) attributable to Corebridge(366)2,230 1,104 
Less: Preferred stock dividends — — 
Net income (loss) available to Corebridge common shareholders$(366)$2,230 $1,104 
Denominator for EPS:
Weighted average common shares outstanding - basic539.3 598.0 643.3 
Dilutive common shares 1.2 1.9 
Weighted average common shares outstanding - diluted539.3 599.2 645.2 
Income (loss) per common share available to Corebridge common shareholders
Common stock - basic
$(0.68)$3.73 $1.72 
Common stock - diluted
$(0.68)$3.72 $1.71 
*Potential dilutive common shares include our share-based employee compensation plans. The number of common shares excluded from dilutive shares outstanding was approximately 1.9 million, 0.2 million and 0.9 million 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.

Historical Timeline

Fiscal YearFiled
2025Feb 11, 2026Showing above
2023Feb 15, 2024

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.