Accenture plc Earnings Per Share Disclosure
| Fiscal | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
| Basic Earnings per share | |||||||||||||||||
| Net income attributable to Accenture plc | $ | 7,678,433 | $ | 7,264,787 | $ | 6,871,557 | |||||||||||
| Basic weighted average Class A ordinary shares | 624,891,649 | 627,852,613 | 630,608,186 | ||||||||||||||
| Basic earnings per share | $ | 12.29 | $ | 11.57 | $ | 10.90 | |||||||||||
| Diluted Earnings per share | |||||||||||||||||
| Net income attributable to Accenture plc | $ | 7,678,433 | $ | 7,264,787 | $ | 6,871,557 | |||||||||||
| Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) | 7,240 | 7,198 | 7,204 | ||||||||||||||
| Net income for diluted earnings per share calculation | $ | 7,685,673 | $ | 7,271,985 | $ | 6,878,761 | |||||||||||
| Basic weighted average Class A ordinary shares | 624,891,649 | 627,852,613 | 630,608,186 | ||||||||||||||
| Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) | 588,890 | 621,333 | 660,420 | ||||||||||||||
| Diluted effect of employee compensation related to Class A ordinary shares | 6,514,861 | 7,232,113 | 7,207,770 | ||||||||||||||
| Diluted effect of share purchase plans related to Class A ordinary shares | 439,708 | 233,985 | 115,240 | ||||||||||||||
| Diluted weighted average Class A ordinary shares (2) | 632,435,108 | 635,940,044 | 638,591,616 | ||||||||||||||
| Diluted earnings per share | $ | 12.15 | $ | 11.44 | $ | 10.77 | |||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Oct 10, 2025 | Showing above |
| 2024 | Oct 10, 2024 | |
| 2023 | Oct 12, 2023 | |
| 2022 | Oct 12, 2022 | |
| 2021 | Oct 15, 2021 | |
| 2020 | Oct 22, 2020 | |
| 2019 | Oct 29, 2019 | |
| 2018 | Oct 24, 2018 | |
| 2017 | Oct 26, 2017 | |
| 2016 | Oct 28, 2016 | |
| 2015 | Oct 30, 2015 | |
About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.