Earnings (Loss) per Share
An economic interest in Partnership common equity is held by the holders of Class B exchangeable limited partnership units (the “Partnership exchangeable units”), which is reflected as a noncontrolling interest in our equity. See Note 14, Shareholders’ Equity.
Basic and diluted earnings (loss) per share are computed using the weighted average number of shares outstanding for the period. We apply the treasury stock method to determine the dilutive weighted average common shares represented by outstanding equity awards, unless the effect of their inclusion is anti-dilutive. The diluted earnings (loss) per share calculation assumes conversion of 100% of the Partnership exchangeable units under the “if converted” method. Accordingly, the numerator is also adjusted to include the earnings (loss) allocated to the holders of noncontrolling interests.
The following table summarizes the basic and diluted earnings per share calculations (in millions, except per share amounts):
202520242023
Numerator:
Net income from continuing operations attributable to common shareholders - basic$868 $1,021 $1,190 
Add: Net income from continuing operations attributable to noncontrolling interests332 421 525 
Net income from continuing operations available to common shareholders and noncontrolling interests - diluted$1,200 $1,442 $1,715 
Net loss from discontinued operations$126 $— $— 
Net income attributable to common shareholders - basic$776 $1,021 $1,190 
Add: Net income attributable to noncontrolling interests298 421 525 
Net income available to common shareholders and noncontrolling interests - diluted$1,074 $1,442 $1,715 
Denominator:
Weighted average common shares - basic329 319 312 
Exchange of noncontrolling interests for common shares (Note 14)126 131 139 
Effect of other dilutive securities
Weighted average common shares - diluted (a)457 454 456 
Basic net income per share from continuing operations (a)$2.64 $3.21 $3.82 
Basic net loss per share from discontinued operations (a)$(0.28)$— $— 
Basic net income per share (a)$2.36 $3.21 $3.82 
Diluted net income per share from continuing operations (a)$2.63 $3.18 $3.76 
Diluted net loss per share from discontinued operations (a)$(0.28)$— $— 
Diluted net income per share (a)$2.35 $3.18 $3.76 
Anti-dilutive securities outstanding
(a)Diluted weighted average common shares and earnings per share may not recalculate exactly as it is calculated based on
unrounded numbers.

Historical Timeline

Fiscal YearFiled
2025Feb 20, 2026Showing above
2024Feb 21, 2025
2023Feb 22, 2024
2022Feb 22, 2023
2021Feb 23, 2022
2020Feb 23, 2021
2019Feb 21, 2020
2018Feb 22, 2019
2017Feb 23, 2018
2016Feb 17, 2017
2015Feb 26, 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.