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Earnings Per Share | 6 Months Ended
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Jun. 30, 2024
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share The calculations of earnings (loss) per share are as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
($ and shares in millions except per share amounts) | 2024 |  | 2023 |  | 2024 |  | 2023
Net Income (Loss) Attributable to Merck & Co., Inc. | $ | 5,455 |  |  | $ | (5,975) |  |  | $ | 10,217 |  |  | $ | (3,154) |
Average common shares outstanding | 2,534 |  |  | 2,539 |  |  | 2,534 |  |  | 2,539 |
Common shares issuable (1) | 10 |  |  | — |  |  | 10 |  |  | — |
Average common shares outstanding assuming dilution | 2,544 |  |  | 2,539 |  |  | 2,544 |  |  | 2,539 |
Basic Earnings (Loss) per Common Share Attributable to Merck & Co., Inc. Common Shareholders | $ | 2.15 |  |  | $ | (2.35) |  |  | $ | 4.03 |  |  | $ | (1.24) |
Earnings (Loss) per Common Share Assuming Dilution Attributable to Merck & Co., Inc. Common Shareholders | $ | 2.14 |  |  | $ | (2.35) |  |  | $ | 4.02 |  |  | $ | (1.24) |
(1) Issuable primarily under share-based compensation plans. For the second quarter and first six months of 2024, 7 million and 5 million, respectively, of common shares issuable under share-based compensation plans were excluded from the computations of earnings per common share assuming dilution because the effect would have been antidilutive. The Company recorded a net loss for the three and six months ended June 30, 2023; therefore, no potential dilutive common shares were used in the computations of loss per common share assuming dilution because the effects would have been antidilutive.

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