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 September 30,				Nine Months Ended September 30,
(in millions, except per share amounts)	2026		2025		2026		2025
Numerator:
Net (loss) income attributable to Coupang stockholders	$	(501)	$	95	$	(1,337)	$	234

Denominator:
Weighted-average shares used in computing net income per share attributable to Class A and Class B common stockholders:
Basic	1,795		1,823		1,806		1,816
Dilutive effect of equity compensation awards	—		41		—		37
Diluted	1,795		1,864		1,806		1,853

Earnings per share:
Basic	$	(0.28)	$	0.05	$	(0.74)	$	0.13
Diluted	$	(0.28)	$	0.05	$	(0.74)	$	0.13

Anti-dilutive shares	19		—		22		—