NET INCOME (LOSS) PER COMMON SHARE ATTRIBUTABLE TO CBI
The computation of basic and diluted net income (loss) per common share for the applicable years ended is as follows:
February 28, 2026February 28, 2025February 29, 2024
(in millions, except per share data)
Net income (loss) attributable to CBI$1,686.7 $(81.4)$1,727.4 
Weighted average common shares outstanding – basic175.414 181.476 183.307 
Stock-based awards, primarily stock options (1)
0.154 — 0.652 
Weighted average common shares outstanding – diluted175.568 181.476 183.959 
Net income (loss) per common share attributable to CBI – basic$9.62 $(0.45)$9.42 
Net income (loss) per common share attributable to CBI – diluted$9.61 $(0.45)$9.39 
(1)The following securities were excluded from the calculation of diluted net income (loss) per common share for Class A Stock, as the effect of including these would have been anti-dilutive:
For the Years Ended
February 28, 2026February 28, 2025February 29, 2024
(in millions, except exercise price)
Stock-based awards, primarily stock options
1.639 2.584 0.723 
Weighted average exercise price, stock options$235.72 $251.32 $246.64 

For the years ended February 28, 2026, and February 29, 2024, amounts were calculated using the treasury stock method. For the year ended February 28, 2025, all potentially dilutive securities outstanding at the end of the period were anti-dilutive due to the net loss position.

Historical Timeline

Fiscal YearFiled
2026Apr 22, 2026Showing above
2025Apr 23, 2025
2024Apr 23, 2024
2018Apr 23, 2018

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.