14. Net Income per Share

The following is a calculation of basic and diluted net income per share (in millions, except per share amounts):

 

 

Year Ended

 

 

 

April 25, 2025

 

 

April 26, 2024

 

 

April 28, 2023

 

Numerator:

 

 

 

 

 

 

 

 

 

Net income

 

$

1,186

 

 

$

986

 

 

$

1,274

 

Denominator:

 

 

 

 

 

 

 

 

 

Shares used in basic computation

 

 

204

 

 

 

208

 

 

 

217

 

Dilutive impact of employee equity award plans

 

 

5

 

 

 

5

 

 

 

3

 

Shares used in diluted computation

 

 

209

 

 

 

213

 

 

 

220

 

Net Income per Share:

 

 

 

 

 

 

 

 

 

Basic

 

$

5.81

 

 

$

4.74

 

 

$

5.87

 

Diluted

 

$

5.67

 

 

$

4.63

 

 

$

5.79

 

The following table presents the numbers of potential shares of common stock from outstanding employee equity awards that have been excluded from the computation of diluted net income per share, as their inclusion would have had an anti-dilutive effect, for the periods presented (in millions):

 

 

 

Year Ended

 

 

 

April 25, 2025

 

 

April 26, 2024

 

 

April 28, 2023

 

Employee equity award plans

 

 

1

 

 

 

2

 

 

 

6

 

Historical Timeline

Fiscal YearFiled
2025Jun 9, 2025Showing above
2024Jun 10, 2024
2023Jun 14, 2023
2022Jun 16, 2022
2021Jun 21, 2021
2020Jun 15, 2020
2019Jun 18, 2019
2018Jun 19, 2018
2017Jun 20, 2017
2016Jun 22, 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.