COMPUTATION OF EARNINGS PER SHARE
The calculation of basic and diluted earnings per common share for the years ended May 31 was as follows (in millions, except per share amounts):
202520242023
Basic earnings per common share:
Net earnings allocable to common shares(1)
$4,087 $4,325 $3,966 
Weighted-average common shares241248254
Basic earnings per common share$16.96 $17.41 $15.60 
Diluted earnings per common share:
Net earnings allocable to common shares(1)
$4,087 $4,325 $3,966 
Weighted-average common shares241248254
Dilutive effect of share-based awards232
Weighted-average diluted shares243251256
Diluted earnings per common share$16.81 $17.21 $15.48 
Anti-dilutive options excluded from diluted earnings per common share4.95.87.4
(1)Net earnings available to participating securities were $5 million in 2025, $6 million in 2024, and $6 million in 2023.

Historical Timeline

Fiscal YearFiled
2025Jul 21, 2025Showing above
2024Jul 15, 2024
2023Jul 17, 2023
2022Jul 18, 2022
2021Jul 19, 2021
2020Jul 20, 2020
2019Jul 16, 2019
2018Jul 16, 2018
2017Jul 17, 2017
2016Jul 18, 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.