EARNINGS PER SHARE
Basic earnings per share excludes dilution and is computed by dividing net income by the weighted-average number of ordinary shares outstanding during the applicable periods.
Diluted earnings per share reflects the potential dilution from share-based compensation awards and warrants. The potential dilution was computed using the treasury stock method based on the average fair market value of the Company's ordinary shares for the period.
The computation of earnings per share and weighted average shares outstanding of the Company’s ordinary shares for the following periods is presented below:
Fiscal Year Ended March 31,
2026 20252024
(In millions, except per share amounts)
Numerator:
Net income from continuing operations$880 $838 $872 
Net income from discontinued operations, net of tax (Note 7)— — 373 
Less: Net income attributable to noncontrolling interest (Note 7)— — 239 
Net income from discontinued operations attributable to Flex Ltd. (Note 7)— — 134 
Total net income attributable to Flex Ltd.$880 $838 $1,006 
Denominator:
Weighted-average ordinary shares outstanding - basic371 391 435 
Weighted-average ordinary share equivalents from RSU awards (1)
Weighted-average ordinary shares and ordinary share equivalents outstanding - diluted378 398 441 
Earnings per share - basic
Continuing operations$2.37 $2.14 $2.00 
Discontinued operations, net of tax (Note 7)— — 0.31 
Total attributable to the shareholders of Flex Ltd.$2.37 $2.14 $2.31 
Earnings per share - diluted
Continuing operations $2.33 $2.11 $1.98 
Discontinued operations, net of tax (Note 7)— — 0.30 
Total attributable to the shareholders of Flex Ltd.$2.33 $2.11 $2.28 
(1)An immaterial amount of RSU awards during fiscal years 2026, 2025, and 2024, respectively, were excluded from the computation of diluted earnings per share due to their anti-dilutive impact on the weighted average ordinary shares equivalents.

Historical Timeline

Fiscal YearFiled
2026May 20, 2026Showing above
2025May 21, 2025
2024May 17, 2024
2023May 19, 2023
2022May 20, 2022
2021May 19, 2021
2020May 28, 2020
2019May 21, 2019
2018Jun 14, 2018
2017May 16, 2017
2016May 20, 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.