Net Income (Loss) Per Common Share
The following table presents the computation of basic and diluted income (loss) per common share:
 202520242023
(in millions, except per share data)
Net income (loss) from continuing operations$1,643 $(765)$(902)
Less: dividends allocated to preferred shareholders17 54 24 
Less: income attributable to participating securities28 — — 
Net income (loss) from continuing operations attributable to common shareholders - basic
1,598 (819)(926)
Net income (loss) from discontinued operations, net of taxes, attributable to common shareholders
242 (33)(782)
Net income (loss) attributable to common shareholders - basic
$1,840 $(852)$(1,708)
Net income (loss) from continuing operations attributable to common shareholders - basic
$1,598 $(819)$(926)
Re-allocation of participating securities considered potentially dilutive securities— — 
Net income (loss) from continuing operations attributable to common shareholders - diluted
1,599 (819)(926)
Net income (loss) from discontinued operations, net of taxes, attributable to common shareholders
242 (33)(782)
Net income (loss) attributable to common shareholders - diluted
$1,841 $(852)$(1,708)
Weighted average shares:
Basic347 326 318 
RSUs, PSUs, ESPP, and the convertible notes
12 — — 
Diluted359 326 318 
Net income (loss) per common share:
Continuing operations - basic
$4.61 $(2.51)$(2.91)
Discontinued operations - basic
0.70 (0.10)(2.46)
Net income (loss) per common share - basic
5.31 (2.61)(5.37)
Continuing operations - diluted
4.45 (2.51)(2.91)
Discontinued operations - diluted
0.67 (0.10)(2.46)
Net income (loss) per common share - diluted
5.12 (2.61)(5.37)
Anti-dilutive potential common shares excluded— 22 14 

Basic income (loss) per share attributable to common shareholders is computed using (i) net income (loss) less (ii) dividends paid to holders of Preferred Shares less (iii) net income (loss) attributable to participating securities divided by (iv) weighted average basic shares outstanding. Diluted net income (loss) per share attributable to common shareholders is computed as (i) basic net income (loss) attributable to common shareholders plus (ii) diluted adjustments to income allocable to participating securities divided by (iii) weighted average diluted shares outstanding. The “if-converted” method is used to determine the dilutive impact for the convertible notes and the Preferred Shares. The treasury stock method is used to determine the dilutive impact of unvested equity awards.
For 2025, based on the Company’s average stock price during the period, an insignificant number of common shares subject to outstanding equity awards were anti-dilutive. For 2024 and 2023, the Company recorded a net loss and all shares subject to outstanding equity awards were excluded from the calculation of diluted shares for the period because their impact would have been anti-dilutive.

Historical Timeline

Fiscal YearFiled
2025Aug 14, 2025Showing above
2024Aug 20, 2024
2023Aug 22, 2023
2022Aug 25, 2022
2021Aug 27, 2021
2020Aug 28, 2020
2019Aug 27, 2019
2018Aug 24, 2018
2017Aug 29, 2017

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.