NOTE 13: NET INCOME (LOSS) PER SHARE
The following table presents the calculation of basic and diluted income (loss) per share:
(in millions, except share and per share data)
Year Ended December 31,
202320242025
Class A
Class B
Class A
Class B
Class A
Class B
Basic EPS:
Numerator
Net income (loss)
$(465)$(76)$1,214 $197 $1,641 $242 
Net income (loss) attributable to non-controlling interest
— — — — — — 
Net income (loss) attributable to Robinhood common stockholders
$(465)$(76)$1,214 $197 $1,641 $242 
Denominator
Weighted-average common shares outstanding - basic
763,580,698 127,276,961 758,213,055 122,900,101 774,107,256 114,397,702 
Basic EPS$(0.61)$(0.61)$1.60 $1.60 $2.12 $2.12 
Diluted EPS:
Numerator
Net income (loss)
$(465)$(76)$1,214 $197 $1,641 $242 
Net income (loss) attributable to non-controlling interest
— — — — — — 
Net income (loss) attributable to Robinhood common stockholders
$(465)$(76)$1,214 $197 $1,641 $242 
Reallocation of net income (loss) as a result of conversion of Class B to Class A common stock
— — 197 — 242 — 
Reallocation of net income (loss) to Class B common stock
— — — (5)— (8)
Net income (loss) attributable to Robinhood common stockholders for diluted EPS
$(465)$(76)$1,411 $192 $1,883 $234 
Denominator
Weighted-average common shares outstanding - basic
763,580,698 127,276,961 758,213,055 122,900,101 774,107,256 114,397,702 
Dilutive effect of stock options, warrants, and unvested shares
— — 25,058,348 — 30,276,888 — 
Conversion of Class B to Class A common stock
— — 122,900,101 — 114,397,702 — 
Weighted-average common shares outstanding - diluted
763,580,698 127,276,961 906,171,504 122,900,101 918,781,846 114,397,702 
Diluted EPS
$(0.61)$(0.61)$1.56 $1.56 $2.05 $2.05 
The following potential common shares were excluded from the calculation of diluted net income (loss) per share because their effect would have been anti-dilutive or issuance of such shares is contingent upon the satisfaction of certain conditions that were not satisfied by the end of the period:
 Year Ended December 31,
202320242025
Time-Based RSUs34,625,253 828,224 24,418 
Market-Based RSUs22,476,722 11,065,463 — 
Stock options12,141,566 — — 
Warrants14,278,034 12,868,262 — 
ESPP
305,692 — — 
Total anti-dilutive securities83,827,267 24,761,949 24,418 

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 18, 2025
2023Feb 27, 2024
2022Feb 27, 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.