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Earnings Per Share

6 Months Ended

Mar. 31, 2020

Earnings Per Share

Earnings Per Share

11.   Earnings Per Share

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Basic earnings per share (EPS) excludes dilution and is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding and potential common

shares for the period. The Company includes as potential common shares the weighted average dilutive effects of equity awards using the treasury stock method. For the three and six months ended March 31, 2020 and 2019, equity awards excluded from the calculation of potential common shares were not significant .

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The following table sets forth a reconciliation of the denominators for basic and diluted earnings per share:

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​	​	​	​	​	​	​	​	​
​	​	Three Months Ended			​	Six Months Ended
​	​	March 31,	​	March 31,		March 31,		March 31,
​		2020		2019		2020		2019
​	​	(in millions)
Denominator for basic earnings per share		158.6		156.6		157.9		156.5
Potential common shares		2.1		1.8		2.8		2.5
Denominator for diluted earnings per share		160.7		158.4		160.7		159.0

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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