| EARNINGS PER SHARE |
2. EARNINGS PER SHARE
Basic and diluted earnings per share were calculated as
follows:
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Fiscal |
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2011 |
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2010 |
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2009 |
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Basic Earnings per
share
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Net income attributable to
Accenture plc
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$ |
2,277,677 |
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$ |
1,780,656 |
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$ |
1,589,963 |
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Basic weighted average
Class A ordinary shares
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645,631,170 |
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637,170,234 |
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623,007,198 |
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Basic earnings per
share
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$ |
3.53 |
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$ |
2.79 |
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$ |
2.55 |
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Diluted Earnings per
share
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Net income attributable to
Accenture plc
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$ |
2,277,677 |
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$ |
1,780,656 |
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$ |
1,589,963 |
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Net income attributable to
noncontrolling interests in Accenture SCA and Accenture Canada
Holdings Inc.(1)
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243,575 |
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257,636 |
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330,080 |
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Net income for diluted
earnings per share calculation
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$ |
2,521,252 |
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$ |
2,038,292 |
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$ |
1,920,043 |
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Basic weighted average
Class A ordinary shares
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645,631,170 |
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637,170,234 |
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623,007,198 |
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Class A ordinary
shares issuable upon redemption/exchange of noncontrolling
interests(1)
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69,326,725 |
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92,279,826 |
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127,461,437 |
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Diluted effect of employee
compensation related to Class A ordinary shares(2)
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27,096,115 |
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36,825,333 |
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36,284,449 |
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Diluted effect of share
purchase plans related to Class A ordinary shares
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130,530 |
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303,585 |
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138,260 |
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Diluted weighted average
Class A ordinary shares
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742,184,540 |
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766,578,978 |
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786,891,344 |
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Diluted earnings per
share(2)
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$ |
3.40 |
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$ |
2.66 |
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$ |
2.44 |
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| (1) |
Diluted earnings per share assumes the redemption of all
Accenture SCA Class I common 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.
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| (2) |
Fiscal 2010 and 2009 diluted weighted average Accenture plc
Class A ordinary shares and earnings per share amounts have
been restated to reflect the impact of the issuance of additional
restricted share units to holders of restricted share units in
connection with the payment of cash dividends. This did not result
in a change to previously reported Diluted earnings per
share.
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For fiscal 2011, there were no options excluded from the
calculation of diluted earnings per share because their exercise
price would render them anti-dilutive. For fiscal 2010 and 2009,
110,294 and 193,143 options, respectively, were excluded from the
calculation of diluted earnings per share because their exercise
prices would render them anti-dilutive.
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