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Stock-Based Compensation (Tables) | 12 Months Ended
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Sep. 30, 2023
Share-Based Payment Arrangement [Abstract] |
Schedule of Share-Based Payment Arrangement, Cost by Plan | Total compensation expense and income tax benefits for Emerson and AspenTech stock options and incentive shares follows.
| 2021 |  |  | 2022 |  |  | 2023
Performance shares | $ | 203 |  |  | 89 |  |  | 165 |
Restricted stock and restricted stock units | 21 |  |  | 23 |  |  | 24 |
AspenTech stock-based compensation plans | — |  |  | 32 |  |  | 82 |
Total stock compensation expense | 224 |  |  | 144 |  |  | 271 |
Less: discontinued operations | 27 |  |  | 19 |  |  | 21 |
Stock compensation expense from continuing operations | $ | 197 |  |  | 125 |  |  | 250 |
Income tax benefits recognized | $ | 27 |  |  | 19 |  |  | 28 |
Schedule of Performance Share Payout Information | Information related to performance share payouts for the years ended September 30, 2022 and 2023 follows (shares in thousands):
| 2022 |  |  | 2023
Performance period | 2019 - 2021 |  | 2020 - 2022
Percent payout | 101 | % |  | 106 | %
Total shares earned | 1,341 |  | 1,557
Shares distributed in cash, primarily for tax withholding | 586 |  | 684
Schedule of Changes in Incentive Awards Outstanding | Changes in shares outstanding but not yet earned under incentive shares plans during the year ended September 30, 2023 follow (shares in thousands; assumes 100 percent payout of unvested awards):
| Shares |  | Average Grant Date Fair Value Per Share
Beginning of year | 5,280 |  |  |  | $ | 77.58 |  |
Granted | 1,263 |  |  |  | $ | 87.33 |  |
Earned/vested | (1,814) |  |  |  | $ | 71.70 |  |
Canceled | (292) |  |  |  | $ | 89.49 |  |
End of year | 4,437 |  |  |  | $ | 82.02 |  |
Schedule of Supplemental Information for Incentive Awards | Information related to Emerson incentive shares plans follows:
| 2021 |  |  | 2022 |  |  | 2023 |
Total fair value of shares earned/vested | $ | 131 |  |  | 158 |  |  | 158 |
Share awards distributed in cash, primarily for tax withholding | $ | 58 |  |  | 69 |  |  | 73 |
Schedule of Changes in Shares Subject to Option | Changes in shares subject to options during the year ended September 30, 2023 follow (shares in thousands):
| Weighted- Average Exercise Price Per Share |  | Shares |  | Total Intrinsic Value of Shares |  | Average Remaining Life (Years)
Beginning of year |  | $ | 58.10 |  |  |  | 1,692 |  |  |  |  |  |  |  |  |
Options exercised |  | $ | 60.66 |  |  |  | (1,099) |  |  |  |  |  |  |  |  |
Options canceled |  | $ | 53.05 |  |  |  | (4) |  |  |  |  |  |  |  |  |
End of year |  | $ | 53.35 |  |  |  | 589 |  |  |  | $ | 26 |  |  |  |  | 2.1 |
Exercisable at end of year |  | $ | 53.35 |  |  |  | 589 |  |  |  | $ | 26 |  |  |  |  | 2.1 |
A summary of AspenTech stock option activity in 2023 is as follows (shares in thousands):
| Weighted- Average Exercise Price Per Share |  | Shares |  | Total Intrinsic Value of Shares |  | Average Remaining Contractual Term (Years)
Beginning of year |  | $ | 131.26 |  |  |  | 1,256 |  |  |  |  |  |  |  |  |
Granted |  | $ | 196.04 |  |  |  | 47 |  |  |  |  |  |  |  |  |
Exercised |  | $ | 93.04 |  |  |  | (302) |  |  |  |  |  |  |  |  |
Canceled / Forfeited |  | $ | 179.87 |  |  |  | (27) |  |  |  |  |  |  |  |  |
End of year |  | $ | 161.26 |  |  |  | 974 |  |  |  | $ | 59 |  |  |  |  | 6.3 |
Exercisable at end of year |  | $ | 128.61 |  |  |  | 667 |  |  |  | $ | 51 |  |  |  |  | 5.3 |
Vested and expected to vest at September 30, 2023 |  | $ | 143.96 |  |  |  | 957 |  |  |  | $ | 59 |  |  |  |  | 6.3 |
Schedule of Cash Proceeds Received and Tax Benefit from Share-based Payment Awards, Options | Information related to Emerson stock options follows:
| 2021 |  |  | 2022 |  |  | 2023 |
Cash received for option exercises | $ | 114 |  |  | 15 |  |  | 49 |
Intrinsic value of options exercised | $ | 53 |  |  | 11 |  |  | 27 |
Tax benefits related to option exercises | $ | 6 |  |  | 7 |  |  | 4 |
Share-Based Payment Arrangement, Restricted Stock Unit, Activity | A summary of AspenTech restricted stock unit and performance stock unit activity in 2023 is as follows (shares in thousands):
| Weighted- Average Grant Date Fair Value |  | Shares
Beginning of year |  | $ | 190.44 |  |  |  | 589 |
Granted |  | $ | 192.51 |  |  |  | 367 |
Settled |  | $ | 193.23 |  |  |  | (268) |
Canceled / Forfeited |  | $ | 195.48 |  |  |  | (35) |
End of year |  | $ | 193.17 |  |  |  | 653 |
Vested and expected to vest at September 30, 2023 |  | $ | 193.24 |  |  |  | 566 |

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