Equity and Share-Based Compensation |
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| Equity and Share-Based Compensation | Equity and Share-Based Compensation Weighted-Average Common Shares Outstanding
Weighted-average common shares outstanding used in calculating diluted earnings per common share attributable to Comcast Corporation shareholders (“diluted EPS”) considers the impact of potentially dilutive securities using the treasury stock method. Antidilutive securities represent the number of potential common shares related to share-based compensation awards that were excluded from diluted EPS because their effect would have been antidilutive. Accumulated Other Comprehensive Income (Loss)
Share-Based Compensation Our share-based compensation plans consist primarily of awards of restricted share units (“RSUs”), and prior to 2026, the plans had included grants of stock options, to certain employees and directors as part of our long-term incentive compensation structure. RSUs granted during 2026 generally vest over a period of 3 years and RSUs granted prior to 2026 generally vest over a period of 5 years. Additionally, through our employee stock purchase plans, employees are able to purchase shares of our common stock at a discount through payroll deductions. In February 2026, we granted 49 million RSUs under our annual management awards program. The weighted-average fair value associated with these grants was $29.60 per RSU. During the three months ended June 30, 2026 and 2025, share-based compensation expense recognized in our condensed consolidated statements of income was $319 million and $268 million, respectively. During the six months ended June 30, 2026 and 2025, share-based compensation expense recognized in our condensed consolidated statements of income was $696 million and $589 million, respectively. As of June 30, 2026, we had unrecognized pre-tax compensation expense of $2.8 billion related to unvested RSUs and unvested stock options.
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