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Earnings Per Share
 12 Months Ended
Sep. 30, 2023
Earnings Per Share  
Earnings Per Share

15.         Earnings Per Share

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 periods presented, equity awards excluded from the calculation of potential common shares were not significant.

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

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Fiscal Year Ended

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September 30, 

    

September 30, 

    

September 30, 

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2023

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2022

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2021

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(in millions)

Denominator for basic earnings per share

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138.6

 

140.8

 

147.3

Potential common shares

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1.5

 

1.9

 

2.4

Denominator for diluted earnings per share

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140.1

 

142.7

 

149.7

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