Earnings per common share
The computations of basic earnings per common share follow:
Year Ended December 31,
(Dollars in millions, except per share, shares in thousands)
202520242023
Income available to common shareholders:
Net income$2,851 $2,588 $2,741 
Less: Preferred stock dividends(146)(134)(100)
Net income available to common equity2,705 2,454 2,641 
Less: Income attributable to unvested stock-based compensation awards
(6)(5)(5)
Net income available to common shareholders$2,699 $2,449 $2,636 
Weighted-average shares outstanding:
Common shares outstanding and unvested stock-based compensation awards
158,198 166,806166,662
Less: Unvested stock-based compensation awards(323)(327)(301)
Weighted-average shares outstanding157,875 166,479166,361
Basic earnings per common share$17.10 $14.71 $15.85 
The computations of diluted earnings per common share follow:
Year Ended December 31,
(Dollars in millions, except per share, shares in thousands)
202520242023
Net income available to common equity$2,705 $2,454 $2,641 
Less: Income attributable to unvested stock-based compensation awards
(6)(5)(5)
Net income available to common shareholders$2,699 $2,449 $2,636 
Adjusted weighted-average shares outstanding:
Common shares outstanding and unvested stock-based
   compensation awards
158,198 166,806166,662
Less: Unvested stock-based compensation awards(323)(327)(301)
Plus: Incremental shares from assumed conversion of stock-based compensation awards
916 840641
Adjusted weighted-average shares outstanding158,791 167,319167,002
Diluted earnings per common share$17.00 $14.64 $15.79 
Stock-based compensation awards to purchase common stock of M&T representing common shares of 0.1 million in 2025, 0.8 million in 2024 and 1.8 million in 2023 were not included in the computations of diluted earnings per common share because the effect on those years would have been antidilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 19, 2025
2023Feb 21, 2024
2022Feb 22, 2023
2021Feb 16, 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.