Note 23: Earnings and Dividends Per Common Share
Table 23.1 shows earnings per common share and diluted earnings per common share and reconciles the numerator and denominator of both earnings per common share calculations.

Table 23.1: Earnings Per Common Share Calculations
Year ended December 31,
(in millions, except per share amounts)202520242023
Wells Fargo net income
$21,338 19,722 19,142 
Less: Preferred stock dividends and other (1)
1,053 1,116 1,160 
Wells Fargo net income applicable to common stock (numerator)$20,285 18,606 17,982 
Earnings per common share
Average common shares outstanding (denominator)3,201.8 3,426.1 3,688.3 
Per share$6.34 5.43 4.88 
Diluted earnings per common share
Average common shares outstanding3,201.8 3,426.1 3,688.3 
Add: Stock-based compensation awards (2)
40.5 41.5 32.1 
Diluted average common shares outstanding (denominator)3,242.3 3,467.6 3,720.4 
Per share$6.26 5.37 4.83 
(1)Includes costs associated with any preferred stock redemption.
(2)Stock-based compensation may include restricted share rights, performance share awards, and stock options. Dilution effect calculated using the treasury stock method.
Table 23.2 presents the outstanding securities that were anti-dilutive and therefore not included in the calculation of diluted earnings per common share.
Table 23.2: Outstanding Anti-Dilutive Securities
Weighted-average shares
Year ended December 31,
(in millions)202520242023
Convertible Preferred Stock, Series L (1)25.3 25.3 25.3 
Stock-based compensation awards (2)
0.9 0.1 0.1 
(1)    Calculated using the if-converted method.
(2)    Calculated using the treasury stock method.
Table 23.3 presents dividends declared per common share.
Table 23.3: Dividends Declared Per Common Share
Year ended December 31,
202520242023
Per common share$1.70 1.50 1.30 
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Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Feb 25, 2025
2023Feb 20, 2024
2022Feb 21, 2023
2021Feb 22, 2022
2020Feb 23, 2021
2018Feb 27, 2019

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.