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Earnings Per Share | 9 Months Ended
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Sep. 30, 2023
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share 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 the number of shares is increased to include additional common shares that would have been outstanding if potential common shares with a dilutive effect had been issued. Potential common shares consist primarily of stock options and restricted performance shares calculated using the treasury stock method. The calculation of basic and diluted EPS for the periods ended September 30 is as follows:
(in millions, except per share amounts) | Three Months |  | Nine Months
| 2023 |  | 2022 |  | 2023 |  | 2022
Amounts attributable to S&P Global Inc. common shareholders: |  |  |  |  |  |  |
Net income | $ | 742 |  |  | $ | 608 |  |  | $ | 2,047 |  |  | $ | 2,815 |
Basic weighted-average number of common shares outstanding | 317.5 |  |  | 329.6 |  |  | 319.4 |  |  | 314.5 |
Effect of stock options and other dilutive securities | 0.5 |  |  | 1.3 |  |  | 0.5 |  |  | 1.2 |
Diluted weighted-average number of common shares outstanding | 318.0 |  |  | 330.9 |  |  | 319.9 |  |  | 315.7 |
Earnings per share attributable to S&P Global Inc. common shareholders: |  |  |  |  |  |  |
Net income: |  |  |  |  |  |  |
Basic | $ | 2.34 |  |  | $ | 1.84 |  |  | $ | 6.41 |  |  | $ | 8.95 |
Diluted | $ | 2.33 |  |  | $ | 1.84 |  |  | $ | 6.40 |  |  | $ | 8.91 |
We have certain stock options and restricted performance shares that are potentially excluded from the computation of diluted EPS. The effect of the potential exercise of stock options is excluded when the average market price of our common stock is lower than the exercise price of the related option during the period or when a net loss exists because the effect would have been antidilutive. Additionally, restricted performance shares are excluded when the necessary vesting conditions have not been met or when a net loss exists. For the three and nine months ended September 30, 2023 and 2022, there were no stock options excluded. Restricted performance shares outstanding of 0.8 million and 0.7 million as of September 30, 2023 and 2022, respectively, were excluded.

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