Earnings Per Share
We compute basic earnings per share by dividing net income attributable to MPC less income allocated to participating securities by the weighted average number of shares of common stock outstanding. Since MPC has granted certain incentive compensation awards to employees and non-employee directors that are considered to be participating securities, we have calculated our earnings per share using the two-class method. Diluted income per share assumes exercise of certain share-based compensation awards, provided the effect is not anti-dilutive.
(In millions, except per share data)202520242023
Basic earnings per share:
Allocation of earnings
Net income attributable to MPC$4,047 $3,445 $9,681 
Income allocated to participating securities(4)(3)(7)
Redemption of preferred units— — (2)
Income available to common stockholders - basic$4,043 $3,442 $9,672 
Weighted average common shares outstanding305 340 407 
Basic earnings per share$13.24 $10.11 $23.73 
Diluted earnings per share:
Allocation of earnings
Net income attributable to MPC$4,047 $3,445 $9,681 
Income allocated to participating securities(4)(3)(7)
Redemption of preferred units— — (2)
Income available to common stockholders - diluted4,043 3,442 9,672 
Weighted average common shares outstanding305 340 407 
Effect of dilutive securities
Weighted average common shares, including dilutive effect306 341 409 
Diluted earnings per share$13.22 $10.08 $23.63 
Potential common shares which were anti-dilutive and, therefore, omitted from the diluted share calculation, were immaterial for all periods.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 28, 2024
2022Feb 23, 2023
2021Feb 24, 2022
2020Feb 26, 2021
2019Feb 28, 2020

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.