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Earnings Per Share
9 Months Ended
May 31, 2025
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, 2025May 31, 2024May 31, 2025May 31, 2024
Basic earnings per share
Net income attributable to Accenture plc$2,197,501 $1,932,183 $6,264,470 $5,580,486 
Basic weighted average Class A ordinary shares624,343,707 628,353,267 625,606,104 628,437,255 
Basic earnings per share$3.52 $3.07 $10.01 $8.88 
Diluted earnings per share
Net income attributable to Accenture plc$2,197,501 $1,932,183 $6,264,470 $5,580,486 
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1)2,059 1,901 5,914 5,592 
Net income for diluted earnings per share calculation$2,199,560 $1,934,084 $6,270,384 $5,586,078 
Basic weighted average Class A ordinary shares624,343,707 628,353,267 625,606,104 628,437,255 
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)584,814 618,083 590,448 629,556 
Diluted effect of employee compensation related to Class A ordinary shares5,478,522 6,539,124 6,757,018 7,293,668 
Diluted effect of share purchase plans related to Class A ordinary shares50,418 97,123 150,534 250,831 
Diluted weighted average Class A ordinary shares (2)630,457,461 635,607,597 633,104,104 636,611,310 
Diluted earnings per share$3.49 $3.04 $9.90 $8.77 
(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.