Net Income (Loss) Per Share Attributable to Common Stockholders
The following table sets forth the calculation of basic and diluted net income (loss) per share attributable to common stockholders during the periods presented:
Year Ended December 31,
202520242023
Numerator:
Net income (loss) attributable to common stockholders (in thousands)$33,834 $(109,403)$(1,015,441)
Denominator:
Weighted-average shares outstanding, basic152,986,390 165,925,128 183,327,844 
Dilutive effect of outstanding stock options, RSUs, and stock committed
    under ESPP
6,802,554 — — 
Weighted-average shares outstanding, diluted
159,788,944 165,925,128 183,327,844 
Net income (loss) per share attributable to common stockholders
Basic
$0.22 $(0.66)$(5.54)
Diluted
$0.21 $(0.66)$(5.54)
The following outstanding shares of common stock equivalents were excluded from the calculation of the diluted net income (loss) per share attributable to common stockholders because their effect would have been anti-dilutive:
Year Ended December 31,
202520242023
Stock options issued and outstanding145,350 1,322,176 1,722,861 
Unvested restricted stock units issued and outstanding(1)
773,678 18,386,271 18,755,538 
Shares of Class A common stock reserved for Twilio.org— 353,633 442,041 
Shares of Class A common stock committed under ESPP238,403 265,698 426,199 
Shares of Class A common stock in escrow— — 31,503 
Shares of Class A common stock in escrow subject to future vesting— — 3,771 
Total1,157,431 20,327,778 21,381,913 
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(1) The number of PSUs that will ultimately vest may increase or decrease the number of shares that will be issued at the end of the performance period.

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 26, 2025

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.