$ACN

Accenture plc

CIK:0001467373|SEC Filings

Consolidated Income Statements - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Consolidated Income Statements - USD ($) $ in Thousands	May 31, 2026	May 31, 2025	May 31, 2026	May 31, 2025
REVENUES:
Revenues	$ 18,718,144	$ 17,727,871	$ 55,504,334	$ 52,076,717
OPERATING EXPENSES:
Cost of services	12,583,809	11,901,221	37,713,520	35,452,250
Sales and marketing	1,811,028	1,762,499	5,434,862	5,250,389
General and administrative costs	1,148,009	1,081,369	3,505,868	3,198,105
Business optimization costs	0	0	307,541	0
Total operating expenses	15,542,846	14,745,089	46,961,791	43,900,744
OPERATING INCOME	3,175,298	2,982,782	8,542,543	8,175,973
Interest income	75,069	78,987	259,828	231,127
Interest expense	(70,645)	(67,601)	(199,576)	(162,312)
Other income (expense), net	(29,894)	(43,029)	(28,643)	(49,630)
INCOME BEFORE INCOME TAXES	3,149,828	2,951,139	8,574,152	8,195,158
Income tax expense	761,935	707,176	2,084,975	1,812,564
NET INCOME	2,387,893	2,243,963	6,489,177	6,382,594
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(2,203)	(2,059)	(6,000)	(5,914)
Net income attributable to noncontrolling interests – other	(46,701)	(44,403)	(107,388)	(112,210)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 2,338,989	$ 2,197,501	$ 6,375,789	$ 6,264,470
Weighted average Class A ordinary shares:
Basic (in shares)	612,213,453	624,343,707	616,153,379	625,606,104
Diluted (in shares)	615,593,409	630,457,461	621,337,104	633,104,104
Earnings per Class A ordinary share:
Basic (in USD per share)	$ 3.82	$ 3.52	$ 10.35	$ 10.01
Diluted (in USD per share)	$ 3.80	$ 3.49	$ 10.27	$ 9.90

Consolidated Cash Flows Statements - USD ($) $ in Thousands	9 Months Ended
Consolidated Cash Flows Statements - USD ($) $ in Thousands	May 31, 2026	May 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 6,489,177	$ 6,382,594
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
Depreciation, amortization and other	1,751,870	1,682,662
Share-based compensation expense	1,644,518	1,654,331
Deferred tax expense (benefit)	247,266	281,808
Other, net	(72,342)	(118,070)
Change in assets and liabilities, net of acquisitions —
Receivables and contract assets, current and non-current	(1,079,892)	(1,229,325)
Other current and non-current assets	(658,785)	(1,098,489)
Accounts payable	445,047	(103,618)
Deferred revenues, current and non-current	919,741	699,455
Accrued payroll and related benefits	647,825	(138,087)
Income taxes payable, current and non-current	(258,427)	(219,572)
Other current and non-current liabilities	(808,051)	(233,437)
Net cash provided by (used in) operating activities	9,267,947	7,560,252
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(492,491)	(492,124)
Purchases of businesses and investments, net of cash acquired	(3,004,003)	(789,495)
Proceeds from the sale of businesses and investments, net of cash transferred	36,654	22,748
Other investing, net	7,535	10,511
Net cash provided by (used in) investing activities	(3,452,305)	(1,248,360)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	1,207,777	1,197,643
Purchases of shares	(5,193,277)	(4,145,609)
Proceeds from debt	0	5,061,085
Repayments of debt	0	(931,885)
Cash dividends paid	(3,012,845)	(2,778,444)
Other financing, net	(92,215)	(76,050)
Net cash provided by (used in) financing activities	(7,090,560)	(1,673,260)
Effect of exchange rate changes on cash and cash equivalents	(38,566)	(11,494)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,313,484)	4,627,138
CASH AND CASH EQUIVALENTS, beginning of period	11,478,729	5,004,469
CASH AND CASH EQUIVALENTS, end of period	10,165,245	9,631,607
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	240,436	145,790
Income taxes paid, net	$ 2,003,545	$ 1,793,863

Consolidated Balance Sheets - USD ($) $ in Thousands	May 31, 2026	Aug. 31, 2025
CURRENT ASSETS:
Cash and cash equivalents	$ 10,165,245	$ 11,478,729
Short-term investments	6,322	5,945
Receivables and contract assets	16,035,963	14,985,073
Other current assets	2,730,815	2,430,942
Total current assets	28,938,345	28,900,689
NON-CURRENT ASSETS:
Contract assets	333,577	180,362
Investments	925,324	721,260
Property and equipment, net	1,619,981	1,566,374
Lease assets	2,973,530	2,740,321
Goodwill	25,322,800	22,536,416
Deferred contract costs	1,136,760	1,025,391
Deferred tax assets	3,567,536	3,791,215
Intangibles	2,498,992	2,410,755
Other non-current assets	1,489,716	1,522,114
Total non-current assets	39,868,216	36,494,208
TOTAL ASSETS	68,806,561	65,394,897
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	112,816	114,484
Accounts payable	3,176,740	2,695,589
Deferred revenues	6,529,286	6,073,170
Accrued payroll and related benefits	8,701,843	8,084,214
Income taxes payable	331,211	701,219
Lease liabilities	750,922	729,003
Other accrued liabilities	2,006,289	1,954,418
Total current liabilities	21,609,107	20,352,097
NON-CURRENT LIABILITIES:
Long-term debt	5,029,449	5,034,169
Deferred revenues	1,038,253	642,361
Retirement obligation	1,910,231	1,858,499
Deferred tax liabilities	551,538	471,931
Income taxes payable	1,396,944	1,291,921
Lease liabilities	2,495,583	2,305,210
Other non-current liabilities	1,267,743	1,197,742
Total non-current liabilities	13,689,741	12,801,833
COMMITMENTS AND CONTINGENCIES
Redeemable noncontrolling interests	493,874	0
SHAREHOLDERS’ EQUITY:
Restricted share units	2,468,623	2,790,652
Additional paid-in capital	19,142,972	16,603,344
Treasury shares, at cost: Ordinary, 40,000 shares as of May 31, 2026 and August 31, 2025; Class A ordinary, 55,604,429 and 36,108,842 shares as of May 31, 2026 and August 31, 2025, respectively	(11,946,797)	(7,751,973)
Retained earnings	24,025,992	21,018,731
Accumulated other comprehensive loss	(1,800,296)	(1,465,379)
Total Accenture plc shareholders’ equity	31,890,566	31,195,446
Noncontrolling interests	1,123,273	1,045,521
Total shareholders’ equity	33,013,839	32,240,967
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	68,806,561	65,394,897
Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	57	57
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	15	14
Class X Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0