| Schedule of Basic and Diluted Earnings Per Share |
Basic and diluted earnings per share are calculated as follows: | | | | | | | | | | | | | | | | | | | Fiscal | | 2026 | | 2025 | | 2024 | | Basic Earnings per share | | | | | | | Net income attributable to Accenture plc | $ | 8,367,056 | | | $ | 7,678,433 | | | $ | 7,264,787 | | | Basic weighted average Class A ordinary shares | 612,481,327 | | | 624,891,649 | | | 627,852,613 | | | Basic earnings per share | $ | 13.66 | | | $ | 12.29 | | | $ | 11.57 | | | Diluted Earnings per share | | | | | | | Net income attributable to Accenture plc | $ | 8,367,056 | | | $ | 7,678,433 | | | $ | 7,264,787 | | | Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) | 7,907 | | | 7,240 | | | 7,198 | | | Net income for diluted earnings per share calculation | $ | 8,374,963 | | | $ | 7,685,673 | | | $ | 7,271,985 | | | Basic weighted average Class A ordinary shares | 612,481,327 | | | 624,891,649 | | | 627,852,613 | | | Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) | 579,052 | | | 588,890 | | | 621,333 | | | Diluted effect of employee compensation related to Class A ordinary shares | 4,090,420 | | | 6,514,861 | | | 7,232,113 | | | Diluted effect of share purchase plans related to Class A ordinary shares | 347,684 | | | 439,708 | | | 233,985 | | | Diluted weighted average Class A ordinary shares (2) | 617,498,483 | | | 632,435,108 | | | 635,940,044 | | | Diluted earnings per share | $ | 13.56 | | | $ | 12.15 | | | $ | 11.44 | |
(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.
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