Basic earnings per share is computed by dividing net income attributable to Coupang stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income attributable to Coupang stockholders by the weighted-average number of shares of common stock and potentially dilutive common stock outstanding during the period.

We have two classes of common stock outstanding, Class A common stock and Class B common stock, with equal rights to dividends and income. Earnings per share attributable to Coupang stockholders are therefore the same for Class A and Class B common stock, both on an individual and combined basis.

The following table presents the calculation of basic and diluted earnings per share attributable to Coupang stockholders:


	Three Months Ended March 31,
(in millions, except per share amounts)		2026		2025
Numerator:
Net (loss) income attributable to Coupang stockholders		$	(266)	$	107

Denominator:
Weighted-average shares used in computing net income per share attributable to Class A and Class B common stockholders:
Basic		1,825		1,806
Dilutive effect of equity compensation awards		—		34
Diluted		1,825		1,840

Earnings per share:
Basic		$	(0.15)	$	0.06
Diluted		$	(0.15)	$	0.06

Anti-dilutive shares		25		—