Earnings Per Common Share (EPS)

3 Months Ended

Mar. 31, 2026

14. Earnings Per Common Share (EPS)

Basic EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding. The diluted EPS computation assumes the issuance of all potentially dilutive common shares outstanding using the treasury stock method or the if-converted method, as applicable, and excludes the effect of anti-dilutive shares.

The following table presents the computation of basic and diluted EPS:


Three Months Ended March 31,

(dollars in millions, except per common share data)	2026		2025
Numerator for EPS:
Net income	$	763	$	698
Less: Net income attributable to noncontrolling interests	—		—

Net income (loss) attributable to AIG common shareholders	763		698





Denominator for EPS:
Weighted average common shares outstanding - basic	538,053,962		593,839,665
Dilutive common shares	4,106,994		5,400,381
Weighted average common shares outstanding - diluted(a)	542,160,956		599,240,046
Net income (loss) per common share attributable to AIG common shareholders:



Basic	$	1.42	$	1.18



Diluted	$	1.41	$	1.16

(a)Potential dilutive common shares are due to our share-based employee compensation plans and agreements. The number of potential common shares excluded from diluted shares outstanding was 653,677 and 161,754 for the three months ended March 31, 2026 and 2025, respectively, because the effect of including those common shares in the calculation would have been anti-dilutive.

For information regarding our repurchases of AIG Common Stock, see Note 13.