Loss per share attributable to Bausch + Lomb Corporation for the three months ended March 31, 2026 and 2025 were calculated as follows:


	Three Months Ended March 31,
(in millions, except per share amounts)	2026		2025
Net loss attributable to Bausch + Lomb Corporation	$	(71)	$	(212)
Basic weighted-average common shares outstanding	355.2		352.8
Diluted effect of stock options and RSUs	—		—
Diluted weighted-average common shares outstanding	355.2		352.8

Basic and diluted loss per share attributable to Bausch + Lomb Corporation	$	(0.20)	$	(0.60)

During the three months ended March 31, 2026 and 2025, all potential common shares issuable for RSUs, PSUs and stock options were excluded from the calculation of diluted loss per share, as the effect of including them would have been anti-dilutive. The dilutive effect of potential common shares issuable for RSUs, PSUs and stock options on the weighted-average number of common shares outstanding would have been approximately 5,107,000 and 3,239,000 common shares for the three months ended March 31, 2026 and 2025, respectively.

During the three months ended March 31, 2026 and 2025, RSUs, PSUs and stock options to purchase approximately 13,523,000 and 11,686,000 common shares, respectively, were not included in the computation of diluted earnings per share because the effect would have been anti-dilutive under the treasury stock method. During the three months ended March 31, 2026 and 2025, an additional 3,069,000 and 3,319,000 PSUs, respectively, were not included in the computation of diluted earnings per share as they are either linked to the completion of the Separation or the required performance conditions had not yet been met.