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STOCK-BASED COMPENSATION (Tables) | 12 Months Ended
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Sep. 30, 2024
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.
| 2022 |  |  | 2023 |  |  | 2024
Performance shares | $ | 89 |  |  | 165 |  |  | 90 |
Restricted stock and restricted stock units | 23 |  |  | 24 |  |  | 115 |
AspenTech stock-based compensation plans | 32 |  |  | 82 |  |  | 55 |
Total stock compensation expense | 144 |  |  | 271 |  |  | 260 |
Less: discontinued operations | 19 |  |  | 21 |  |  | — |
Stock compensation expense from continuing operations | $ | 125 |  |  | 250 |  |  | 260 |
Income tax benefits recognized | $ | 19 |  |  | 28 |  |  | 32 |
Schedule of Performance Share Payout Information | Information related to performance share payouts for the years ended September 30, 2023 and 2024 follows (shares in thousands):
| 2023 |  |  | 2024
Performance period | 2020 - 2022 |  | 2021 - 2023
Percent payout | 106 | % |  | 118 | %
Total shares earned | 1,557 |  | 1,733
Shares distributed in cash, primarily for tax withholding | 684 |  | 755
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, 2024 follow (shares in thousands; assumes 100 percent payout of unvested awards):
| Shares |  | Average Grant Date Fair Value Per Share
Beginning of year | 4,437 |  |  |  | $ | 82.02 |  |
Granted | 1,257 |  |  |  | $ | 91.88 |  |
Assumed | 2,114 |  |  |  | $ | 96.65 |  |
Earned/vested | (2,986) |  |  |  | $ | 80.83 |  |
Canceled | (188) |  |  |  | $ | 91.01 |  |
End of year | 4,634 |  |  |  | $ | 91.46 |  |
Schedule of Supplemental Information for Incentive Awards | Information related to Emerson incentive shares plans follows:
| 2022 |  |  | 2023 |  |  | 2024 |
Total fair value of shares earned/vested | $ | 158 |  |  | 158 |  |  | 284 |
Share awards distributed in cash, primarily for tax withholding | $ | 69 |  |  | 73 |  |  | 81 |
Schedule of Changes in Shares Subject to Option | Changes in shares subject to options during the year ended September 30, 2024 follow (shares in thousands):
| Weighted- Average Exercise Price Per Share |  | Shares |  | Total Intrinsic Value of Shares |  | Average Remaining Life (Years)
Beginning of year |  | $ | 53.35 |  |  |  | 589 |  |  |  |  |  |  |  |  |
Options exercised |  | $ | 54.76 |  |  |  | (294) |  |  |  |  |  |  |  |  |
Options canceled |  | $ | 62.47 |  |  |  | (7) |  |  |  |  |  |  |  |  |
End of year |  | $ | 51.71 |  |  |  | 288 |  |  |  | $ | 16 |  |  |  |  | 1.4 |
Exercisable at end of year |  | $ | 51.71 |  |  |  | 289 |  |  |  | $ | 16 |  |  |  |  | 1.4 |
A summary of AspenTech stock option activity in 2024 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 |  | $ | 161.26 |  |  |  | 974 |  |  |  |  |  |  |  |  |
Granted |  | $ | — |  |  |  | — |  |  |  |  |  |  |  |  |
Exercised |  | $ | 104.86 |  |  |  | (217) |  |  |  |  |  |  |  |  |
Canceled / Forfeited |  | $ | 118.38 |  |  |  | (76) |  |  |  |  |  |  |  |  |
End of year |  | $ | 159.47 |  |  |  | 681 |  |  |  | $ | 66 |  |  |  |  | 5.6 |
Exercisable at end of year |  | $ | 133.36 |  |  |  | 563 |  |  |  | $ | 59 |  |  |  |  | 5.2 |
Vested and expected to vest at September 30, 2024 |  | $ | 142.10 |  |  |  | 676 |  |  |  | $ | 65 |  |  |  |  | 5.6 |
Schedule of Cash Proceeds Received and Tax Benefit from Share-based Payment Awards, Options | Information related to Emerson stock options follows:
| 2022 |  |  | 2023 |  |  | 2024 |
Cash received for option exercises | $ | 15 |  |  | 49 |  |  | 14 |
Intrinsic value of options exercised | $ | 11 |  |  | 27 |  |  | 15 |
Tax benefits related to option exercises | $ | 7 |  |  | 4 |  |  | 5 |
Share-Based Payment Arrangement, Restricted Stock Unit, Activity | A summary of AspenTech restricted stock unit and performance stock unit activity in 2024 is as follows (shares in thousands):
| Weighted- Average Grant Date Fair Value |  | Shares
Beginning of year |  | $ | 193.17 |  |  |  | 653 |
Granted |  | $ | 230.22 |  |  |  | 263 |
Settled |  | $ | 192.52 |  |  |  | (306) |
Canceled / Forfeited |  | $ | 196.48 |  |  |  | (95) |
End of year |  | $ | 212.13 |  |  |  | 515 |
Vested and expected to vest at September 30, 2024 |  | $ | 213.47 |  |  |  | 471 |

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