EARNINGS PER SHARE
Basic earnings per share are computed by dividing net income, attributable to OpenText, by the weighted average number of Common Shares outstanding during the period. Diluted earnings per share are computed by dividing net income, attributable to OpenText, by the shares used in the calculation of basic earnings per share plus the dilutive effect of Common Share equivalents, such as stock options, using the treasury stock method. Common Share equivalents are excluded from the computation of diluted earnings per share if their effect is anti-dilutive.
 Year Ended June 30,
 202520242023
Basic earnings per share
Net income attributable to OpenText$435,868 $465,090 $150,379 
Basic earnings per share attributable to OpenText$1.66 $1.71 $0.56 
Diluted earnings per share
Net income attributable to OpenText$435,868 $465,090 $150,379 
Diluted earnings per share attributable to OpenText$1.65 $1.71 $0.56 
Weighted-average number of shares outstanding
(in ‘000’s)
Basic263,274 271,548 270,299 
Effect of dilutive securities376 1,040 152 
Diluted263,650 272,588 270,451 
Excluded as anti-dilutive (1)
12,642 8,401 8,909 
______________________
(1)Represents options to purchase Common Shares excluded from the calculation of diluted earnings per share because the exercise price of the stock options was greater than or equal to the average price of the Common Shares during the period.

Historical Timeline

Fiscal YearFiled
2025Aug 7, 2025Showing above
2024Aug 1, 2024
2023Aug 3, 2023
2022Aug 5, 2022
2021Aug 5, 2021

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.