NOTE 18 — EARNINGS PER COMMON SHARE

The following table sets forth the computation of the basic and diluted earnings per common share:

Earnings per Common Share
dollars in millions, except share and per share data
Year Ended December 31,
202520242023
Net income$2,206 $2,777 $11,466 
Preferred stock dividends57 61 59 
Net income available to common stockholders$2,149 $2,716 $11,407 
Weighted average common shares outstanding
Basic shares outstanding13,002,455 14,341,872 14,527,902 
Stock-based awards— 783 11,711 
Diluted shares outstanding13,002,455 14,342,655 14,539,613 
Earnings per common share
Basic$165.24 $189.42 $785.14 
Diluted$165.24 $189.41 $784.51 

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 21, 2025
2023Feb 23, 2024
2022Feb 24, 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.