EARNINGS PER SHARE
Basic net earnings per common share are calculated by dividing Net earnings attributable to Procter & Gamble less preferred dividends by the weighted average number of common shares outstanding during the period. Diluted net earnings per common share are calculated by dividing Net earnings attributable to Procter & Gamble by the diluted weighted average number of common shares outstanding during the period. The diluted shares include the dilutive effect of stock options and other unvested stock-based awards based on the treasury stock method (see Note 7) and the assumed conversion of preferred stock (see Note 8).
Net earnings per common share were calculated as follows:
Fiscal years ended June 30202520242023
CONSOLIDATED AMOUNTS
Net earnings attributable to P&G (Diluted)$15,974 $14,879 $14,653 
Less: Preferred dividends291 284 282 
Net earnings attributable to P&G available to common shareholders (Basic)$15,682 $14,595 $14,371 
SHARES IN MILLIONS
Basic weighted average common shares outstanding2,350.12,360.12,368.2
Add effect of dilutive securities:
Stock options and other unvested equity awards (1)
33.338.339.4
Convertible preferred shares (2)
71.073.676.3
Diluted weighted average common shares outstanding2,454.42,471.92,483.9
NET EARNINGS PER COMMON SHARE
Basic$6.67 $6.18 $6.07 
Diluted$6.51 $6.02 $5.90 
(1)For the years ended June 30, 2025, 2024 and 2023, the weighted average of stock options that were antidilutive and not included in the diluted net earnings per share calculation were 6 million, 4 million and 19 million, respectively.
(2)An overview of preferred shares can be found in Note 8.

Historical Timeline

Fiscal YearFiled
2025Aug 4, 2025Showing above
2024Aug 5, 2024
2023Aug 4, 2023
2022Aug 5, 2022
2021Aug 6, 2021
2020Aug 6, 2020
2019Aug 6, 2019
2018Aug 7, 2018
2017Aug 7, 2017
2016Aug 9, 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.