EARNINGS PER SHARE

12 Months Ended

Aug. 31, 2025

Earnings Per Share

Basic and diluted earnings per share are calculated as follows:


	Fiscal
	2025		2024		2023
Basic Earnings per share
Net income attributable to Accenture plc	$	7,678,433	$	7,264,787	$	6,871,557
Basic weighted average Class A ordinary shares	624,891,649		627,852,613		630,608,186
Basic earnings per share	$	12.29	$	11.57	$	10.90
Diluted Earnings per share
Net income attributable to Accenture plc	$	7,678,433	$	7,264,787	$	6,871,557
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1)	7,240		7,198		7,204
Net income for diluted earnings per share calculation	$	7,685,673	$	7,271,985	$	6,878,761
Basic weighted average Class A ordinary shares	624,891,649		627,852,613		630,608,186
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	588,890		621,333		660,420
Diluted effect of employee compensation related to Class A ordinary shares	6,514,861		7,232,113		7,207,770
Diluted effect of share purchase plans related to Class A ordinary shares	439,708		233,985		115,240
Diluted weighted average Class A ordinary shares (2)	632,435,108		635,940,044		638,591,616
Diluted earnings per share	$	12.15	$	11.44	$	10.77

(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.

(2)The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.