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Reconciliation of the differences between basic and diluted EPS

26.Reconciliation of the differences between basic and diluted EPS

Reconciliation of the differences between basic and diluted EPS for the fiscal years ended March 31, 2024, 2025 and 2026 is as follows:

Yen in millions
202420252026
Net income (loss) attributable to Sony Group Corporation’s stockholders for basic and diluted EPS computation970,5731,141,600(326,865)
Continuing operations846,5871,067,4311,030,893
Discontinued operations123,98674,169(1,357,758)
Thousands of shares
202420252026
Weighted-average shares outstanding for basic EPS computation6,156,2106,049,6525,975,984
Effect of dilutive securities:
Stock options18,39818,86225,890
Restricted stock units2,0476,55011,316
Weighted-average shares for diluted EPS computation6,176,6556,075,0646,013,190
Yen
202420252026
Basic EPS157.66188.71(54.70)
Continuing operations137.52176.45172.51
Discontinued operations20.1412.26(227.21)
Diluted EPS157.14187.92(54.36)
Continuing operations137.06175.71171.44
Discontinued operations20.0812.21(225.80)

Notes:

1.Potential shares of common stock which were excluded from the computation of diluted EPS for the fiscal years ended March 31, 2024, 2025 and 2026 were 34,474 thousand shares, 14,422 thousand shares and 2,969 thousand shares, respectively, which consisted of stock options.
2.As of October 1, 2024, Sony Group Corporation conducted a five-for-one stock split of its common stock. Basic and diluted EPS are calculated assuming that the stock split was implemented at the beginning of the fiscal year ended March 31, 2024.
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