v3.26.3
Earnings Per Common Share (EPS)
9 Months Ended
Sep. 30, 2026
Earnings Per Share [Abstract]  
Earnings Per Common Share (EPS)
14. Earnings Per Common Share (EPS)
Basic EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding. The diluted EPS computation assumes the issuance of all potentially dilutive common shares outstanding using the treasury stock method or the if-converted method, as applicable, and excludes the effect of anti-dilutive shares.
The following table presents the computation of basic and diluted EPS:
Three Months Ended
September 30,
Nine Months Ended
September 30,
(dollars in millions, except per common share data)2026202520262025
Numerator for EPS:
Net income$849 $524 $2,560 $2,366 
Less: Net income attributable to noncontrolling interests5 5 5 5 
Net income attributable to AIG common shareholders$844 $519 $2,555 $2,361 
Denominator for EPS:
Weighted average common shares outstanding - basic522,963,373 553,308,504 530,133,311 573,176,050 
Dilutive common shares4,261,278 5,211,326 4,134,365 5,245,177 
Weighted average common shares outstanding - diluted(a)
527,224,651 558,519,830 534,267,676 578,421,227 
Net income per common share attributable to AIG common shareholders:
Basic$1.61 $0.94 $4.82 $4.12 
Diluted$1.60 $0.93 $4.78 $4.08 
(a)Potential dilutive common shares are due to our share-based employee compensation plans and agreements. The number of potential common shares excluded from diluted shares outstanding was 1,115,913 and 982,281 for the three and nine months ended September 30, 2026, respectively, and 139,655 and 140,042 for the three and nine months ended September 30, 2025, respectively, because the effect of including those common shares in the calculation would have been anti-dilutive.
For information regarding our repurchases of AIG Common Stock, see Note 13.