Basic earnings per common share (“EPS”) is computed by dividing net income attributable to the common

shareholders of the Company by the weighted-average number of common shares outstanding. Diluted EPS is computed in

the same manner as basic EPS, except that the calculation includes the dilutive effect of the assumed vesting of outstanding

restricted stock units (“RSUs”) under the treasury stock method, except where the inclusion of such shares would have an

antidilutive impact. There were no antidilutive RSUs excluded from the diluted EPS calculation for the three and nine

months ended September 30, 2026. Prior to the Separation on July 1, 2026, employee equity awards represented potential

shares of S&P Global common stock rather than the Company's common stock and were not included in the Company's


	Three Months Ended September 30,		Nine Months Ended September 30,
(in millions, except share and per share data)	2026	2025	2026	2025
Net income attributable to common shareholders	$42	$71	$150	$194

Weighted-average shares outstanding - basic (1)	294,830,037	294,821,318	294,824,224	294,821,318
Effect of dilutive securities - RSUs	1,310,624	—	436,875	—
Weighted-average shares outstanding - diluted	296,140,661	294,821,318	295,261,099	294,821,318

Income per share:
Basic	0.14	0.24	0.51	0.66
Diluted	0.14	0.24	0.51	0.66

(1)Shares outstanding as of June 30, 2026 were 294,821,318, which was used to calculate both basic and diluted earnings per share for the three