EARNINGS PER SHARE
Basic and diluted earnings per share were calculated as follows:
 
Three Months Ended
 
November 30, 2016
 
November 30, 2015
Basic Earnings per share
 
 
 
Net income attributable to Accenture plc
$
1,004,476

 
$
818,899

Basic weighted average Class A ordinary shares
621,569,764

 
626,463,124

Basic earnings per share
$
1.62

 
$
1.31

Diluted Earnings per share
 
 
 
Net income attributable to Accenture plc
$
1,004,476

 
$
818,899

Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1)
46,452

 
39,576

Net income for diluted earnings per share calculation
$
1,050,928

 
$
858,475

Basic weighted average Class A ordinary shares
621,569,764

 
626,463,124

Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)
28,718,885

 
30,251,110

Diluted effect of employee compensation related to Class A ordinary shares
13,224,914

 
14,367,590

Diluted effect of share purchase plans related to Class A ordinary shares
239,267

 
218,920

Diluted weighted average Class A ordinary shares
663,752,830

 
671,300,744

Diluted earnings per share
$
1.58

 
$
1.28

_______________
(1)
Diluted earnings per share assumes the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests — other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.

The above information was disclosed in a filing to the SEC. To see the filing, click here.

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