Note 21. Earnings Per Share

Basic earnings per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period, increased to include the number of shares of common stock that would have been outstanding had potentially dilutive shares of common stock been issued. The dilutive effect of stock options, performance options, RSUs, performance shares and RSAs are reflected in diluted earnings per share by applying the treasury stock method.

A summary of the calculations of our basic and diluted earnings per share is as follows:

 

 

 

Year Ended
December 31,

 

(In millions, except per share data)

 

2025

 

 

2024

 

 

2023

 

Net Income

 

$

 

255

 

 

$

 

235

 

 

$

 

171

 

Weighted-average common shares outstanding

 

 

 

73.1

 

 

 

 

77.0

 

 

 

 

80.5

 

Effect of dilutive securities:

 

 

 

 

 

 

 

 

 

 

 

 

RSUs(1)

 

 

 

0.7

 

 

 

 

0.6

 

 

 

 

0.3

 

Stock options(2)

 

 

 

0.3

 

 

 

 

0.2

 

 

 

 

 

Performance options(3)

 

 

 

0.3

 

 

 

 

0.2

 

 

 

 

 

Weighted-average common shares outstanding - assuming dilution:

 

 

 

74.5

 

 

 

 

78.0

 

 

 

 

80.9

 

Basic earnings per share

 

$

 

3.48

 

 

$

 

3.05

 

 

$

 

2.13

 

Diluted earnings per share

 

$

 

3.42

 

 

$

 

3.01

 

 

$

 

2.12

 

 

(1)
RSUs of 14,031 shares, 384,580 shares and 507,005 shares for the years ended December 31, 2025, 2024 and 2023, respectively, were not included in the diluted earnings per share calculation because their effect would have been anti-dilutive.
(2)
Stock options to purchase 339,613 shares, 657,029 shares and 1,276,776 shares for the years ended December 31, 2025, 2024 and 2023, respectively, were not included in the diluted earnings per share calculation because their effect would have been anti-dilutive.
(3)
Performance options to purchase 646,230 shares for the year ended December 31, 2023 were not included in the diluted earnings per share calculation because their effect would have been anti-dilutive. There were no anti-dilutive performance options for the years ended December 31, 2025 and 2024.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 28, 2024
2022Mar 1, 2023
2021Feb 25, 2022
2020Feb 23, 2021
2019Feb 28, 2020
2018Feb 28, 2019

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.