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. The potential dilution from restricted share unit awards 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,
2025 20242023
(In millions, except per share amounts)
Numerator:
Net income from continuing operations$838 $872 $683 
Net income from discontinued operations, net of tax (Note 7)— 373 350 
Less: Net income attributable to noncontrolling interest and redeemable noncontrolling interest (Note 7)— 239 240 
Net income from discontinued operations attributable to Flex Ltd. (Note 7)— 134 110 
Total net income attributable to Flex Ltd.$838 $1,006 $793 
Denominator:
Weighted-average ordinary shares outstanding - basic391 435 454 
Weighted-average ordinary share equivalents from RSU awards (1)
Weighted-average ordinary shares and ordinary share equivalents outstanding - diluted398 441 462 
Earnings per share - basic
Continuing operations$2.14 $2.00 $1.50 
Discontinued operations, net of tax (Note 7)— 0.31 0.25 
Total attributable to the shareholders of Flex Ltd.$2.14 $2.31 $1.75 
Earnings per share - diluted
Continuing operations $2.11 $1.98 $1.48 
Discontinued operations, net of tax (Note 7)— 0.30 0.24 
Total attributable to the shareholders of Flex Ltd.$2.11 $2.28 $1.72 
(1)An immaterial amount of RSU awards during fiscal years 2025, 2024, and 2023, respectively, were excluded from the computation of diluted earnings per share due to their anti-dilutive impact on the weighted average ordinary shares equivalents.
Free Sentinel

Want the next FLEX LTD. earnings per share disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment FLEX LTD.'s next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

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.