Earnings Per Share
Basic earnings per share is calculated by dividing net income (loss) attributable to Jackson Financial common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing the net income (loss) attributable to Jackson Financial common shareholders, by the weighted-average number of shares of common stock outstanding for the period, plus shares representing the dilutive effect of share-based awards. The Company grants share-based awards subject to vesting provisions of the 2021 Omnibus Incentive Plan, which can have a dilutive effect. See Note 18 - Share-Based Compensation of these Notes to Consolidated Financial Statements for further description of our share-based awards.
The following table sets forth the calculation of earnings per common share:

Years Ended December 31,
202520242023
(in millions, except share and per share data)
Net income (loss) attributable to Jackson Financial Inc.$27 $946 $934 
Less: Preferred stock dividends44 44 35 
Net income (loss) attributable to Jackson Financial Inc. common shareholders$(17)$902 $899 
Weighted average shares of common stock outstanding - basic70,978,898 76,049,665 81,799,820 
Dilutive common shares207,171 759,722 1,777,406 
Weighted average shares of common stock outstanding - diluted71,186,069 76,809,387 83,577,226 
Earnings per share—common stock
Basic$(0.24)$11.86 $10.99 
Diluted$(0.24)$11.74 $10.76 

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 26, 2025
2023Feb 28, 2024
2022Mar 1, 2023
2021Mar 7, 2022

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.