Presented below is a summary of the components used to calculate basic and diluted income per share. The Company applies the two-class method of computing income per share, as nonvested restricted stock awards that pay nonforfeitable common stock dividends are considered securities which participate in undistributed earnings with common stock. The two-class method requires the calculation of separate income per share amounts for the nonvested restricted stock awards and for common stock. Income per share attributable to common stock is shown in the table below. Nonvested share-based awards are further discussed in Note 14.


	For the Three Months Ended June 30				For the Six Months Ended June 30
(In thousands, except per share data)	2026		2025		2026		2025
Basic income per common share:
Net income attributable to Commerce Bancshares, Inc.	$	159,790	$	152,479	$	301,413	$	284,071
Less income allocated to nonvested restricted stock awards	1,405		1,461		2,719		2,720
Net income allocated to common stock	$	158,385	$	151,018	$	298,694	$	281,351
Weighted average common shares outstanding	144,215		139,077		144,996		139,319
Basic income per common share	$	1.10	$	1.09	$	2.06	$	2.02
Diluted income per common share:
Net income attributable to Commerce Bancshares, Inc.	$	159,790	$	152,479	$	301,413	$	284,071
Less income allocated to nonvested restricted stock awards	1,405		1,460		2,718		2,718
Net income allocated to common stock	$	158,385	$	151,019	$	298,695	$	281,353
Weighted average common shares outstanding	144,215		139,077		144,996		139,319

Net effect of assumed exercise of stock appreciation rights and restricted stock units - based on the treasury stock method using the average market price for the respective periods	94		135		83		148
Weighted average diluted common shares outstanding	144,309		139,212		145,079		139,467
Diluted income per common share	$	1.10	$	1.09	$	2.06	$	2.02