Earnings Per Share

3 Months Ended

Dec. 31, 2024

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 months ended December 31, 2024 and for the three months ended December 31, 2023, 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
	December 31, 2024	December 31, 2023

	(in millions)
Denominator for basic earnings per share	132.5	135.9
Potential common shares	1.1	1.2
Denominator for diluted earnings per share	133.6	137.1