EARNINGS PER SHARE
Certain stock incentive plans grant stock awards that contain nonforfeitable rights to dividends meet the criteria of a participating security. Under the two-class method, earnings are allocated between common stock and participating securities. The presentation of basic and diluted earnings per share is required only for each class of common stock and not for participating securities. As such, the Company presents basic and diluted earnings per share for its one class of common stock.
The two-class method includes an earnings allocation formula that determines earnings per share for each class of common stock according to dividends declared and undistributed earnings for the period. The Company’s reported net earnings are reduced by the amount allocated to participating securities to arrive at the earnings allocated to common stock shareholders for purposes of calculating earnings per share.
The dilutive effect of participating securities is calculated using the more dilutive of the treasury stock or the two-class method. The Company has determined the two-class method to be the more dilutive. As such, the earnings allocated to common stock shareholders in the basic earnings per share calculation is adjusted for the reallocation of undistributed earnings to participating securities to arrive at the earnings allocated to common stock shareholders for calculating the diluted earnings per share.
The following table sets forth the computation of basic and diluted earnings per share under the two-class method (in millions of dollars, except for share and per share amounts):
 
For the Years Ended December 31,
 
2018
 
2017
 
2016
 
 
 
 
 
 
Net earnings attributable to W.W. Grainger, Inc. as reported
$
782

 
$
586

 
$
606

   Distributed earnings available to participating securities
(2
)
 
(2
)
 
(2
)
   Undistributed earnings available to participating securities
(4
)
 
(3
)
 
(3
)
Numerator for basic earnings per share - Undistributed and distributed earnings available to common shareholders
776

 
581

 
601

   Undistributed earnings allocated to participating securities
4

 
3

 
3

   Undistributed earnings reallocated to participating securities
(4
)
 
(3
)
 
(3
)
Numerator for diluted earnings per share - Undistributed and distributed earnings available to common shareholders
$
776

 
$
581

 
$
601

 
 
 
 
 
 
Denominator for basic earnings per share – weighted average shares
56,142,604

 
57,674,977

 
60,430,892

Effect of dilutive securities
391,581

 
308,190

 
409,038

Denominator for diluted earnings per share – weighted average shares adjusted for dilutive securities
56,534,185

 
57,983,167

 
60,839,930

Earnings per share two-class method
 

 
 

 
 
Basic
$
13.82

 
$
10.07

 
$
9.94

Diluted
$
13.73

 
$
10.02

 
$
9.87

Historical Timeline

Fiscal YearFiled
2018Feb 28, 2019Showing above
2017Feb 26, 2018
2016Feb 28, 2017
2015Feb 29, 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.