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Earnings Per Share

9 Months Ended

Jun. 30, 2023

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 months ended June 30, 2022 and for the nine months ended June 30, 2023 and 2022, equity awards excluded from the calculation of potential common shares were not significant. The computation of diluted loss per share for the three months ended June 30, 2023 excludes 1.3 million potential common shares due to their antidilutive effect.

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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			​	Nine Months Ended
​	​	June 30,	​	June 30,		June 30,		June 30,
​		2023		2022		2023		2022
​	​	(in millions)
Denominator for basic earnings per share	​	138.7	​	140.6	​	138.8	​	141.1
Potential common shares	​	—	​	1.6	​	1.5	​	2.0
Denominator for diluted earnings per share	​	138.7	​	142.2	​	140.3	​	143.1

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- References

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-3

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