EARNINGS PER SHARE |
EARNINGS PER SHARE Basic and diluted earnings per share were calculated as follows: | | | | | | | | | | | | | | | | | | Three Months Ended | | Nine Months Ended | | May 31, 2016 | | May 31, 2015 | | May 31, 2016 | | May 31, 2015 | Basic Earnings per share | | | | | | | | Net income attributable to Accenture plc | $ | 897,247 |
| | $ | 793,697 |
| | $ | 3,042,666 |
| | $ | 2,315,953 |
| Basic weighted average Class A ordinary shares | 623,725,913 |
| | 625,969,418 |
| | 625,563,431 |
| | 627,523,298 |
| Basic earnings per share | $ | 1.44 |
| | $ | 1.27 |
| | $ | 4.86 |
| | $ | 3.69 |
| Diluted Earnings per share | | | | | | | | Net income attributable to Accenture plc | $ | 897,247 |
| | $ | 793,697 |
| | $ | 3,042,666 |
| | $ | 2,315,953 |
| Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1) | 42,574 |
| | 46,283 |
| | 145,529 |
| | 137,972 |
| Net income for diluted earnings per share calculation | $ | 939,821 |
| | $ | 839,980 |
| | $ | 3,188,195 |
| | $ | 2,453,925 |
| Basic weighted average Class A ordinary shares | 623,725,913 |
| | 625,969,418 |
| | 625,563,431 |
| | 627,523,298 |
| Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) | 29,561,512 |
| | 36,484,854 |
| | 29,908,025 |
| | 37,362,504 |
| Diluted effect of employee compensation related to Class A ordinary shares | 13,053,727 |
| | 15,309,466 |
| | 12,970,542 |
| | 14,746,871 |
| Diluted effect of share purchase plans related to Class A ordinary shares | 62,171 |
| | 62,030 |
| | 83,908 |
| | 86,510 |
| Diluted weighted average Class A ordinary shares | 666,403,323 |
| | 677,825,768 |
| | 668,525,906 |
| | 679,719,183 |
| Diluted earnings per share | $ | 1.41 |
| | $ | 1.24 |
| | $ | 4.77 |
| | $ | 3.61 |
|
_______________ | | (1) | Diluted earnings per share assumes the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests — other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares. |
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