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Earnings Per Share
6 Months Ended
Mar. 31, 2022
Earnings Per Share  
Earnings Per Share

11.   Earnings Per Share

Basic earnings per share (EPS) excludes dilution and is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding and potential common shares for the period. The Company includes as potential common shares the weighted average dilutive effects of equity awards using the treasury stock method. For the three and six months ended March 31, 2022 and 2021, equity awards excluded from the calculation of potential common shares were not significant.

The following table sets forth a reconciliation of the denominators for basic and diluted earnings per share:

Three Months Ended

Six Months Ended

March 31, 

March 31, 

    

March 31, 

    

March 31, 

    

2022

    

2021

    

2022

    

2021

(in millions)

Denominator for basic earnings per share

141.1

147.8

141.4

149.6

Potential common shares

1.5

1.7

2.2

2.0

Denominator for diluted earnings per share

142.6

149.5

143.6

151.6