Basic and Diluted Earnings Per Share |
Basic and diluted earnings per share are calculated as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended | | Six Months Ended | | February 28, 2022 | | February 28, 2021 | | February 28, 2022 | | February 28, 2021 | Basic earnings per share | | | | | | | | Net income attributable to Accenture plc | $ | 1,634,942 | | | $ | 1,440,859 | | | $ | 3,425,966 | | | $ | 2,941,135 | | Basic weighted average Class A ordinary shares | 633,956,712 | | | 635,993,980 | | | 633,108,627 | | | 635,137,704 | | Basic earnings per share | $ | 2.58 | | | $ | 2.27 | | | $ | 5.41 | | | $ | 4.63 | | Diluted earnings per share | | | | | | | | Net income attributable to Accenture plc | $ | 1,634,942 | | | $ | 1,440,859 | | | $ | 3,425,966 | | | $ | 2,941,135 | | Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) | 1,742 | | | 1,602 | | | 3,676 | | | 3,302 | | Net income for diluted earnings per share calculation | $ | 1,636,684 | | | $ | 1,442,461 | | | $ | 3,429,642 | | | $ | 2,944,437 | | Basic weighted average Class A ordinary shares | 633,956,712 | | | 635,993,980 | | | 633,108,627 | | | 635,137,704 | | Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) | 675,417 | | | 707,100 | | | 679,187 | | | 712,966 | | Diluted effect of employee compensation related to Class A ordinary shares | 9,013,734 | | | 9,341,767 | | | 10,377,945 | | | 10,664,059 | | Diluted effect of share purchase plans related to Class A ordinary shares | 481,230 | | | 279,069 | | | 456,843 | | | 288,964 | | Diluted weighted average Class A ordinary shares | 644,127,093 | | | 646,321,916 | | | 644,622,602 | | | 646,803,693 | | Diluted earnings per share | $ | 2.54 | | | $ | 2.23 | | | $ | 5.32 | | | $ | 4.55 | |
(1)Diluted earnings per share assumes 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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