XML 27 R10.htm IDEA: XBRL DOCUMENT v3.26.1
Earnings Per Share
 6 Months Ended
Feb. 28, 2026
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
Basic and diluted earnings per share are calculated as follows:
 Three Months EndedSix Months Ended
 February 28, 2026February 28, 2025February 28, 2026February 28, 2025
Basic earnings per share
Net income attributable to Accenture plc$1,825,239 $1,788,075 $4,036,800 $4,066,969 
Basic weighted average Class A ordinary shares616,992,111 626,824,946 618,155,993 626,247,762 
Basic earnings per share$2.96 $2.85 $6.53 $6.49 
Diluted earnings per share
Net income attributable to Accenture plc$1,825,239 $1,788,075 $4,036,800 $4,066,969 
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1)1,714 1,685 3,797 3,855 
Net income for diluted earnings per share calculation$1,826,953 $1,789,760 $4,040,597 $4,070,824 
Basic weighted average Class A ordinary shares616,992,111 626,824,946 618,155,993 626,247,762 
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)579,429 590,760 581,368 593,312 
Diluted effect of employee compensation related to Class A ordinary shares4,547,662 6,619,249 5,300,466 7,406,861 
Diluted effect of share purchase plans related to Class A ordinary shares521,689 177,023 546,274 295,277 
Diluted weighted average Class A ordinary shares (2)622,640,891 634,211,978 624,584,101 634,543,212 
Diluted earnings per share$2.93 $2.82 $6.47 $6.42 
(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.