v3.26.1
Earnings Per Share
9 Months Ended
May 31, 2026
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
Basic and diluted earnings per share are calculated as follows:
 Three Months EndedNine Months Ended
 May 31, 2026May 31, 2025May 31, 2026May 31, 2025
Basic earnings per share
Net income attributable to Accenture plc$2,338,989 $2,197,501 $6,375,789 $6,264,470 
Basic weighted average Class A ordinary shares612,213,453 624,343,707 616,153,379 625,606,104 
Basic earnings per share$3.82 $3.52 $10.35 $10.01 
Diluted earnings per share
Net income attributable to Accenture plc$2,338,989 $2,197,501 $6,375,789 $6,264,470 
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1)2,203 2,059 6,000 5,914 
Net income for diluted earnings per share calculation$2,341,192 $2,199,560 $6,381,789 $6,270,384 
Basic weighted average Class A ordinary shares612,213,453 624,343,707 616,153,379 625,606,104 
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)577,325 584,814 580,006 590,448 
Diluted effect of employee compensation related to Class A ordinary shares2,715,481 5,478,522 4,429,335 6,757,018 
Diluted effect of share purchase plans related to Class A ordinary shares87,150 50,418 174,384 150,534 
Diluted weighted average Class A ordinary shares (2)615,593,409 630,457,461 621,337,104 633,104,104 
Diluted earnings per share$3.80 $3.49 $10.27 $9.90 
(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.