EARNINGS PER SHARE (EPS) INFORMATION
202520242023
(Earnings for per-share calculation, shares in millions, per-share amounts in dollars)DilutedBasicDilutedBasicDilutedBasic
Net income (loss) from continuing operations(a)$8,598 $8,601 $6,670 $6,670 $9,446 $9,449 
Preferred stock dividends and other and accretion of preferred share repurchase(b)— — — — (295)(295)
Net income (loss) from continuing operations attributable to common shareholders(a)8,598 8,601 6,670 6,670 9,151 9,154 
Net income (loss) from discontinued operations103 103 (114)(114)33 33 
Net income (loss) attributable to common shareholders(a)8,701 8,704 6,556 6,556 9,184 9,187 
Shares of common stock outstanding1,061 1,061 1,085 1,085 1,089 1,089 
Employee compensation-related shares (including stock options)
— 10 — 10 — 
Total average equivalent shares
1,068 1,061 1,094 1,085 1,099 1,089 
EPS from continuing operations$8.05 $8.11 $6.09 $6.15 $8.33 $8.41 
EPS from discontinued operations0.10 0.10 (0.10)(0.11)0.03 0.03 
Net EPS8.14 8.20 5.99 6.04 8.36 8.44 
Potentially dilutive securities(c)24 
(a) Included in 2025 and 2023 is a dilutive adjustment for the change in income for forward purchase contracts that may be settled in stock.
(b) For the year ended December 31, 2023, included $(58) million related to excise tax on preferred share redemptions.
(c) Outstanding stock awards are not included in the computation of diluted earnings (loss) per share because their effect was antidilutive.
Our unvested restricted stock unit awards that contain non-forfeitable rights to dividends or dividend equivalents are considered participating securities and historically have been included in the calculation pursuant to the two-class method. For the year ended December 31, 2025, such participating securities had an insignificant effect. Effective the second quarter of 2024, the Company calculates earnings per share using the treasury stock method. For the years ended December 31, 2024 and 2023, application of two-class method treatment had an insignificant effect.

Historical Timeline

Fiscal YearFiled
2025Jan 29, 2026Showing above
2024Feb 3, 2025
2023Feb 2, 2024
2022Feb 10, 2023
2021Feb 11, 2022
2020Feb 12, 2021
2019Feb 24, 2020
2018Feb 26, 2019
2017Feb 23, 2018
2016Feb 24, 2017
2015Feb 26, 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.