Earnings Per Share
Basic earnings per share (EPS) is based upon “Net Income (Loss) Attributable to Chevron Corporation” (“earnings”) and includes the effects of deferrals of salary and other compensation awards that are invested in Chevron stock units by certain officers and employees of the company. Diluted EPS includes the effects of these items as well as the dilutive effects of outstanding stock options awarded under the company’s stock option programs (refer to Note 22 Stock Options and Other Share-Based Compensation). The table below sets forth the computation of basic and diluted EPS:
Year ended December 31
202520242023
Basic EPS Calculation
Earnings available to common stockholders - Basic*
$12,299 $17,661 $21,369 
Weighted-average number of common shares outstanding1,849 1,810 1,873 
Add: Deferred awards held as stock units
 — — 
Total weighted-average number of common shares outstanding1,849 1,810 1,873 
Earnings per share of common stock - Basic$6.65 $9.76 $11.41 
Diluted EPS Calculation
Earnings available to common stockholders - Diluted*
$12,299 $17,661 $21,369 
Weighted-average number of common shares outstanding1,849 1,810 1,873 
Add: Deferred awards held as stock units
 — — 
Add: Dilutive effect of employee stock-based awards
7 
Total weighted-average number of common shares outstanding1,856 1,817 1,880 
Earnings per share of common stock - Diluted$6.63 $9.72 $11.36 
* There was no effect of dividend equivalents paid on stock units or dilutive impact of employee stock-based awards on earnings.
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Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 21, 2025
2023Feb 26, 2024
2022Feb 23, 2023
2021Feb 24, 2022
2020Feb 25, 2021
2019Feb 21, 2020
2018Feb 22, 2019
2017Feb 22, 2018
2016Feb 23, 2017
2015Feb 25, 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.