EARNINGS PER SHARE
The following table shows the calculation of basic and diluted earnings per share attributable to Gilead:
Year Ended December 31,
(in millions, except per share amounts)202520242023
Net income attributable to Gilead$8,510 $480 $5,665 
Shares used in basic earnings per share attributable to Gilead calculation1,244 1,247 1,248 
Dilutive effect of equity-based awards11 10 
Shares used in diluted earnings per share attributable to Gilead calculation1,255 1,255 1,258 
Basic earnings per share attributable to Gilead$6.84 $0.38 $4.54 
Diluted earnings per share attributable to Gilead$6.78 $0.38 $4.50 
Potential shares of common stock excluded from the computation of Diluted earnings per share attributable to Gilead because their effect would have been antidilutive were 2 million, 5 million and 4 million for the years ended December 31, 2025, 2024 and 2023, respectively.

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 28, 2025
2023Feb 23, 2024
2022Feb 22, 2023

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.