Note 16—Earnings Per Share
The following tables present earnings per share: 
For the Year Ended
September 30, 2025
Basic Earnings Per ShareDiluted Earnings Per Share
Income
Allocation
(A)(1)
Weighted-
Average
Shares
Outstanding (B)
Earnings per
Share =
(A)/(B)(2)
Income
Allocation
(A)(1)
Weighted-
Average
Shares
Outstanding (B)
Earnings per
Share =
(A)/(B)(2)
(in millions, except per share data)
Class A common stock$17,511 1,714 $10.22 $20,058 (3)1,966 (3)$10.20 
Class B-1 common stock77 $15.97 $77 $15.95 
Class B-2 common stock(4)
1,891 120 $15.72 $1,889 120 $15.70 
Class C common stock374 $40.87 $373 $40.82 
Participating securities205 Not presentedNot presented$204 Not presentedNot presented
Net income$20,058 
For the Year Ended
September 30, 2024
Basic Earnings Per ShareDiluted Earnings Per Share
Income
Allocation
(A)(1)
Weighted-
Average
Shares
Outstanding (B)
Earnings per
Share =
(A)/(B)(2)
Income
Allocation
(A)(1)
Weighted-
Average
Shares
Outstanding (B)
Earnings per
Share =
(A)/(B)(2)
(in millions, except per share data)
Class A common stock$15,790 1,621 $9.74 $19,743 (3)2,029 (3)$9.73 
Class B-1 common stock2,292 148 $15.46 $2,289 148 $15.45 
Class B-2 common stock(4)
752 49 $15.45 $751 49 $15.43 
Class C common stock623 16 $38.97 $623 16 $38.92 
Participating securities286 Not presentedNot presented$286 Not presentedNot presented
Net income$19,743 
For the Year Ended
September 30, 2023
Basic Earnings Per ShareDiluted Earnings Per Share
Income
Allocation
(A)(1)
Weighted-
Average
Shares
Outstanding (B)
Earnings per
Share =
(A)/(B)(2)
Income
Allocation
(A)(1)
Weighted-
Average
Shares
Outstanding (B)
Earnings per
Share =
(A)/(B)(2)
(in millions, except per share data)
Class A common stock$13,415 1,618 $8.29 $17,273 (3)2,085 (3)$8.28 
Class B-1 common stock3,254 245 $13.26 $3,251 245 $13.24 
Class C common stock320 10 $33.17 $319 10 $33.13 
Participating securities284 Not presentedNot presented$284 Not presentedNot presented
Net income$17,273 
(1)Income allocation is based on the weighted-average number of as-converted class A common stock outstanding as shown in the table below.
(2)Figures in the table may not recalculate exactly due to rounding. Basic and diluted earnings per share are calculated based on unrounded numbers.
(3)Diluted class A common stock earnings per share calculation includes the assumed conversion of any class B-1, B-2 and C common stock and participating securities on an as-converted basis as shown in the table below and the incremental common stock equivalents related to employee stock plans, as calculated under the treasury stock method. In fiscal 2025, 2024 and 2023, the common stock equivalents were not material for each period.
(4)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer in May 2024. See Note 15—Stockholders’ Equity for further details.
The following table presents the weighted-average number of as-converted class A common stock outstanding:
For the Years Ended
September 30,
202520242023
(in millions)
Class B-1 common stock
8 235 392 
Class B-2 common stock(1)
185 77 — 
Class C common stock
37 64 39 
Participating securities
20 29 34 
(1)No shares of class B-2 common stock were outstanding prior to the class B-1 common stock exchange offer in May 2024. See Note 15—Stockholders’ Equity for further details.

Historical Timeline

Fiscal YearFiled
2025Nov 6, 2025Showing above
2024Nov 13, 2024
2023Nov 15, 2023
2022Nov 16, 2022
2021Nov 18, 2021
2020Nov 19, 2020
2019Nov 14, 2019
2018Nov 16, 2018
2017Nov 17, 2017
2016Nov 15, 2016
2015Nov 20, 2015

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.