Earnings Per Share
Basic and diluted earnings per share were calculated for the years ended December 31 as follows:
(in millions, except per share data)202520242023
Net income attributable to stockholders of UL Solutions$325 $326 $260 
Basic weighted average common shares outstanding201 200 200 
Effect of dilutive securities— 
Diluted weighted average common shares outstanding203 201 200 
Basic earnings per share attributable to stockholders of UL Solutions$1.62 $1.63 $1.30 
Diluted earnings per share attributable to stockholders of UL Solutions$1.60 $1.62 $1.30 

Historical Timeline

Fiscal YearFiled
2025Feb 19, 2026Showing above
2024Feb 20, 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.