v3.26.1
Net Income Per Share
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Net Income Per Share Net Income Per Share
The following table sets forth the computation of basic and diluted net income per share of Class A, Class B, and Class C stock (in millions, except per share amounts):
Three Months Ended March 31,
 20252026
 Class AClass BClass CConsolidatedClass AClass BClass CConsolidated
Basic net income per share:
Numerator
Allocation of distributed earnings (cash dividends paid)$1,167 $171 $1,096 $2,434 $1,223 $175 $1,144 $2,542 
Allocation of undistributed earnings 15,367 2,264 14,475 32,106 28,889 4,153 26,994 60,036 
Net income$16,534 $2,435 $15,571 $34,540 $30,112 $4,328 $28,138 $62,578 
Denominator
Number of shares used in per share computation5,831 859 5,493 12,183 5,822 837 5,440 12,099 
Basic net income per share$2.84 $2.83 $2.83 $2.84 $5.17 $5.17 $5.17 $5.17 
Diluted net income per share:
Numerator
Allocation of total earnings for basic computation $16,534 $2,435 $15,571 $34,540 $30,112 $4,328 $28,138 $62,578 
Reallocation of total earnings as a result of conversion of Class B to Class A shares2,435 
_(1)
4,328 
_(1)
Reallocation of undistributed earnings(156)(20)156 
_(1)
(375)(47)375 
_(1)
Net income$18,813 $2,415 $15,727 $34,540 $34,065 $4,281 $28,513 62,578 
Denominator
Number of shares used in basic computation5,831 859 5,493 12,183 5,822 837 5,440 12,099 
Weighted-average effect of dilutive securities
Add:
Conversion of Class B to Class A shares outstanding859 
_(1)
837 
_(1)
Restricted stock units and other contingently issuable shares108 108 139 139 
Number of shares used in per share computation6,690 859 5,601 12,291 6,659 837 5,579 12,238 
Diluted net income per share$2.81 $2.81 $2.81 $2.81 $5.12 $5.11 $5.11 $5.11 
(1)Not applicable for consolidated net income per share.
For the periods presented above, the holders of each class are entitled to equal per share dividends or distributions in liquidation in accordance with the Amended and Restated Certificate of Incorporation of Alphabet Inc. Holders of Alphabet unvested stock units are awarded dividend equivalents, which are subject to the same vesting conditions as the underlying award, and settled in Class C shares.
Immaterial differences in net income per share across our Class A, Class B, and Class C shares may arise due to the allocation of distributed earnings, which is based on the holders as of the record date, compared with the allocation of undistributed earnings and number of shares, which is based on the weighted average shares outstanding over the periods.