v3.26.1
Net Income (Loss) Per Share Attributable to Compass, Inc. (Tables)
 6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share
The following table sets forth the computation of basic and diluted net income (loss) per share attributable to Compass, Inc. (in millions, except share and per share amounts):
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Basic net income (loss) per share:
Numerator:
Net income (loss) attributable to Compass, Inc.$92 $39 $114 $(12)
Denominator:
Weighted-average shares used in computing net income (loss) per share attributable to Compass, Inc., basic (1)
758,064,181 560,307,749 746,273,149 555,255,128 
Net income (loss) per share attributable to Compass, Inc., basic$0.12 $0.07 $0.15 $(0.02)
Diluted net income (loss) per share:
Numerator:
Net income (loss) attributable to Compass, Inc.$92 $39 $114 $(12)
Add: Interest expense on the 0.25% Convertible Senior Notes
2 — 4 — 
Net income used in computing diluted net income per share of common stock$94 $39 $118 $(12)
Denominator:
Number of shares used in basic calculation758,064,181 560,307,749 746,273,149 555,255,128 
Weighted-average effect of dilutive securities:
Stock options7,253,981 5,806,554 9,169,210 — 
RSUs14,496,530 12,077,480 17,350,835 — 
Employee Stock Purchase Plan— 16,016 28,158 — 
Unvested common stock— 55,694 — 
Shares issuable upon conversion of the 0.25% Convertible Senior Notes due 2031
62,562,600 — 60,129,610 — 
Incremental common stock to be issued in connection with the CIRE Share Consideration (2)
— 13,107,194 — — 
Weighted-average number of shares outstanding used to compute net income (loss) per share attributable to Compass, Inc., diluted842,377,292 591,370,687 832,950,962 555,255,128 
Net income (loss) per share attributable to Compass, Inc., diluted$0.11 $0.07 $0.14 $(0.02)
(1)For the three and six months ended June 30, 2025, the weighted-average shares used in computing net income (loss) per share attributable to Compass, Inc., basic includes 38.5 million shares related to the CIRE Share Consideration (see Note 3 — “Acquisitions”). This amount represented the minimum number of shares to be issued in connection with the acquisition of Christie's International Real Estate.
(2)The diluted weighted-average shares used to compute net income per share attributable to Compass, Inc. for the three months ended June 30, 2025 includes an additional 13.1 million shares related to the CIRE Share Consideration. These shares represent
the maximum number of incremental shares issuable in connection with the acquisition of Christie's International Real Estate that were not already included in the basic weighted-average share count.
Schedule of Computation of Diluted Net Income (Loss) Per Share Attributable to Common Stockholders
The following participating securities were excluded from the computation of diluted net income (loss) per share attributable to Compass, Inc. for the periods presented, because including them would have been anti-dilutive (on an as-converted basis):
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Outstanding stock options3,488,591 9,434,758 2,351,675 31,063,765 
Outstanding RSUs21,763,509 19,896,823 3,590,741 55,133,929 
Shares subject to the Employee Stock Purchase Plan235,117 — — 274,665 
Unvested common stock— — — 50,704 
Incremental common stock to be issued in connection with the CIRE Share Consideration — — — 13,107,194 
Total25,487,217 29,331,581 5,942,416 99,630,257