Balance Sheet Accenture plc

Equities

ACN

IE00B4BNMY34

IT Services & Consulting

Market Closed - Nyse Other stock markets 01:30:02 10/09/2024 am IST			5-day change	1st Jan Change
341.81 ^USD	+0.58%		-0.04%	-2.59%

09/09	Jefferies Boosts Price Target on Accenture to $345 From $300	MT
06/09	JPMorgan Adjusts Accenture Price Target to $376 From $330, Maintains Overweight Rating	MT

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Published financial data: ACCENTURE PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: August	2019	2020	2021	2022	2023
Revenues	43.22B	44.33B	50.53B	61.59B	64.11B
Total Revenues	43.22B	44.33B	50.53B	61.59B	64.11B
Cost of Goods Sold, Total	29.9B	30.35B	34.17B	41.89B	43.38B
Gross Profit	13.31B	13.98B	16.36B	19.7B	20.73B
Selling General & Admin Expenses, Total	7.01B	7.46B	8.74B	10.33B	10.6B
Other Operating Expenses	-	-	-	-	-
Other Operating Expenses, Total	7.01B	7.46B	8.74B	10.33B	10.6B
Operating Income	6.31B	6.51B	7.62B	9.37B	10.13B
Interest Expense, Total	-22.96M	-33.07M	-59.49M	-47.32M	-47.52M
Interest And Investment Income	87.51M	69.33M	33.36M	45.13M	280M
Net Interest Expenses	64.54M	36.26M	-26.13M	-2.19M	233M
Currency Exchange Gains (Loss)	-112M	112M	15.37M	-169M	-136M
Other Non Operating Income (Expenses)	-	-219M	-121M	96.09M	-274M
EBT, Excl. Unusual Items	6.26B	6.44B	7.49B	9.29B	9.95B
Restructuring Charges	-	-	-	-	-1.06B
Gain (Loss) On Sale Of Investments	-5.71M	332M	271M	-	253M
Gain (Loss) On Sale Of Assets	-	-	-	-96.29M	-
Other Unusual Items	-	-	-	-	-200K
EBT, Incl. Unusual Items	6.25B	6.77B	7.76B	9.2B	9.14B
Income Tax Expense	1.41B	1.59B	1.77B	2.21B	2.14B
Earnings From Continuing Operations	4.85B	5.19B	5.99B	6.99B	7B
Net Income to Company	4.85B	5.19B	5.99B	6.99B	7B
Minority Interest	-67.13M	-77.47M	-83.74M	-112M	-132M
Net Income - (IS)	4.78B	5.11B	5.91B	6.88B	6.87B
Net Income to Common Incl Extra Items	4.78B	5.11B	5.91B	6.88B	6.87B
Net Income to Common Excl. Extra Items	4.78B	5.11B	5.91B	6.88B	6.87B
Per Share Items
Net EPS - Basic	7.49	8.03	9.31	10.87	10.9
Basic EPS - Continuing Operations	7.49	8.03	9.31	10.87	10.9
Basic Weighted Average Shares Outstanding	638M	636M	635M	633M	631M
Net EPS - Diluted	7.36	7.89	9.16	10.71	10.77
Diluted EPS - Continuing Operations	7.36	7.89	9.16	10.71	10.77
Diluted Weighted Average Shares Outstanding	650M	648M	646M	643M	639M
Normalized Basic EPS	6.02	6.21	7.24	9	9.65
Normalized Diluted EPS	5.91	6.1	7.12	8.86	9.53
Dividend Per Share	2.26	3.28	3.61	4.03	4.65
Payout Ratio	38.96	39.84	37.81	35.69	41.1
American Depositary Receipts Ratio (ADR)	1	1	1	1	1
Supplemental Items
EBITDA	6.92B	7.24B	8.45B	10.4B	11.2B
EBITA	6.48B	6.75B	7.93B	9.81B	10.57B
EBIT	6.31B	6.51B	7.62B	9.37B	10.13B
EBITDAR	7.56B	8.14B	9.37B	11.34B	12.26B
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	22.48	23.46	22.81	24	23.37
Total Current Taxes	1.5B	1.42B	1.71B	2.42B	2.4B
Total Deferred Taxes	-96.36M	171M	60.93M	-213M	-269M
Normalized Net Income	3.84B	3.95B	4.6B	5.7B	6.09B
Non-Cash Pension Expense	137M	168M	169M	188M	206M
Supplemental Operating Expense Items
Advertising Expense	85.52M	57.66M	172M	119M	101M
Selling and Marketing Expenses	4.45B	4.63B	5.29B	6.11B	6.58B
General and Administrative Expenses	2.56B	2.84B	3.45B	4.23B	4.28B
Research And Development Expense From Footnotes	800M	871M	1.12B	1.12B	1.3B
Net Rental Expense, Total	640M	904M	918M	940M	1.06B
Imputed Operating Lease Interest Expense	4.93B	136M	125M	104M	125M
Imputed Operating Lease Depreciation	-4.29B	767M	793M	836M	939M
Stock-Based Comp., Other (Total)	1.09B	1.2B	1.34B	1.68B	1.91B
Total Stock-Based Compensation	1.09B	1.2B	1.34B	1.68B	1.91B

Fiscal Period: August	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	6.13B	8.42B	8.17B	7.89B	9.05B
Short Term Investments	3.31M	94.31M	4.29M	3.97M	4.58M
Total Cash And Short Term Investments	6.13B	8.51B	8.17B	7.89B	9.05B
Accounts Receivable, Total	8.1B	7.85B	9.73B	11.78B	12.23B
Total Receivables	8.1B	7.85B	9.73B	11.78B	12.23B
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	1.23B	1.39B	1.77B	1.94B	2.11B
Total Current Assets	15.45B	17.75B	19.67B	21.61B	23.38B
Gross Property Plant And Equipment	3.35B	7.04B	7.23B	7.17B	6.74B
Accumulated Depreciation	-1.96B	-2.31B	-2.41B	-2.49B	-2.57B
Net Property Plant And Equipment	1.39B	4.73B	4.82B	4.68B	4.17B
Long-term Investments	240M	325M	330M	318M	197M
Goodwill	6.21B	7.71B	11.13B	13.13B	15.57B
Accounts Receivable Long-Term	71M	43.26M	38.33M	46.84M	107M
Deferred Tax Assets Long-Term	4.35B	4.15B	4.01B	4B	4.15B
Deferred Charges Long-Term	681M	723M	731M	808M	852M
Other Long-Term Assets, Total	1.4B	1.65B	2.46B	2.67B	2.81B
Total Assets	29.79B	37.08B	43.18B	47.26B	51.25B
Liabilities
Accounts Payable, Total	1.65B	1.35B	2.27B	2.56B	2.49B
Accrued Expenses, Total	5.78B	6.43B	8.02B	8.98B	9.01B
Current Portion of Long-Term Debt	6.41M	7.82M	12.08M	9.18M	105M
Current Portion of Leases	-	756M	744M	708M	690M
Current Income Taxes Payable	378M	454M	423M	646M	721M
Unearned Revenue Current, Total	3.19B	3.64B	4.23B	4.48B	4.91B
Deferred Tax Liability Current	-	-	-	-	-
Other Current Liabilities	61.02M	25.44M	9.48M	145M	88.66M
Total Current Liabilities	11.06B	12.66B	15.71B	17.52B	18.01B
Long-Term Debt	16.25M	54.05M	53.47M	45.89M	43.09M
Long-Term Leases	-	2.67B	2.7B	2.56B	2.31B
Unearned Revenue Non Current	565M	691M	700M	713M	654M
Pension & Other Post Retirement Benefits	1.77B	1.86B	2.02B	1.69B	1.6B
Deferred Tax Liability Non Current	133M	180M	244M	319M	395M
Other Non Current Liabilities	1.42B	1.47B	1.66B	1.66B	1.78B
Total Liabilities	14.96B	19.58B	23.08B	24.52B	24.79B
Common Stock, Total	72K	72K	72K	72K	72K
Additional Paid In Capital	5.8B	7.17B	8.62B	10.68B	12.78B
Retained Earnings	10.42B	12.38B	13.99B	18.2B	19.32B
Treasury Stock	-1.39B	-2.57B	-3.41B	-6.68B	-7.06B
Comprehensive Income and Other	-429M	23.46M	331M	-98.96M	660M
Total Common Equity	14.41B	17B	19.53B	22.11B	25.69B
Minority Interest	419M	499M	568M	641M	766M
Total Equity	14.83B	17.5B	20.1B	22.75B	26.46B
Total Liabilities And Equity	29.79B	37.08B	43.18B	47.26B	51.25B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	635M	634M	632M	630M	628M
ECS Total Common Shares Outstanding	636M	634M	632M	631M	628M
Book Value / Share	22.66	26.81	30.9	35.02	40.89
Tangible Book Value	8.2B	9.29B	8.4B	8.97B	10.12B
Tangible Book Value Per Share	12.9	14.65	13.3	14.22	16.11
Total Debt	22.66M	3.49B	3.51B	3.33B	3.15B
Net Debt	-6.11B	-5.02B	-4.67B	-4.57B	-5.9B
Debt Equivalent of Unfunded Proj. Benefit Obligation	1.08B	1.13B	1.13B	980M	1B
Debt Equivalent Oper. Leases	5.12B	7.23B	7.34B	7.52B	8.51B
Minority Interest, Total (Incl. Fin. Div)	419M	499M	568M	641M	766M
Equity Method Investments, Total	-	240M	184M	164M	23.98M
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	56K	61K	60K	5.61M	-
Machinery, Total	2.12B	2.43B	2.52B	2.6B	2.55B
Full Time Employees	492K	506K	624K	721K	733K
Accumulated Allowance for Doubtful Accounts (Supple)	45.54M	40.28M	32.21M	25.79M	26.34M

Fiscal Period: August	2019	2020	2021	2022	2023
Net Income	4.78B	5.11B	5.91B	6.88B	6.87B
Depreciation & Amortization - CF	441M	482M	516M	592M	633M
Amortization of Goodwill and Intangible Assets - (CF)	177M	240M	313M	439M	441M
Depreciation & Amortization, Total	618M	722M	829M	1.03B	1.07B
Amortization of Deferred Charges, Total - (CF)	275M	301M	297M	280M	339M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Stock-Based Compensation (CF)	1.09B	1.2B	1.34B	1.68B	1.91B
Other Operating Activities, Total	-117M	755M	567M	480M	512M
Change In Accounts Receivable	-526M	722M	-1.47B	-2.41B	87.67M
Change In Accounts Payable	177M	-360M	825M	374M	-171M
Change in Unearned Revenues	258M	236M	555M	649M	160M
Change In Income Taxes	-163M	55.2M	112M	473M	113M
Change in Other Net Operating Assets	233M	-521M	11.84M	109M	-1.37B
Cash from Operations	6.63B	8.22B	8.98B	9.54B	9.52B
Capital Expenditure	-599M	-599M	-580M	-718M	-528M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-1.17B	-1.51B	-4.11B	-3.42B	-2.48B
Divestitures	27.95M	230M	414M	-108M	424M
Investment in Marketable and Equity Securities, Total	-23.03M	-17.69M	-61.98M	-30.57M	-48.75M
Other Investing Activities, Total	8.55M	5.82M	27.94M	12.58M	12.18M
Cash from Investing	-1.76B	-1.89B	-4.31B	-4.26B	-2.62B
Long-Term Debt Issued, Total	-	-	-	-	93.26M
Total Debt Issued	-	-	-	-	93.26M
Long-Term Debt Repaid, Total	-4.77M	-6.72M	-7.8M	-16.45M	-
Total Debt Repaid	-4.77M	-6.72M	-7.8M	-16.45M	-
Issuance of Common Stock	847M	954M	1.06B	1.35B	1.5B
Repurchase of Common Stock	-2.69B	-2.92B	-3.7B	-4.12B	-4.33B
Common Dividends Paid	-1.86B	-2.04B	-2.23B	-2.45B	-2.82B
Common & Preferred Stock Dividends Paid	-1.86B	-2.04B	-2.23B	-2.45B	-2.82B
Other Financing Activities, Total	-56.97M	-45.62M	-46.53M	-71.29M	-83.47M
Cash from Financing	-3.77B	-4.05B	-4.93B	-5.31B	-5.65B
Foreign Exchange Rate Adjustments	-38.71M	16.94M	13.8M	-248M	-101M
Net Change in Cash	1.07B	2.29B	-247M	-278M	1.16B
Supplemental Items
Cash Interest Paid	22.62M	28.49M	36.13M	45.97M	46.5M
Cash Income Tax Paid (Refund)	1.59B	1.36B	1.57B	1.78B	2.32B
Levered Free Cash Flow	5.42B	6.59B	7.42B	7.73B	8.89B
Unlevered Free Cash Flow	5.44B	6.62B	7.45B	7.76B	8.92B
Change In Net Working Capital	-110M	-924M	-800M	369M	208M
Net Debt Issued / Repaid	-4.77M	-6.72M	-7.8M	-16.45M	93.26M

Fiscal Period: August	2019	2020	2021	2022	2023
Profitability
Return on Assets	14.53	12.18	11.87	12.95	12.85
Return on Total Capital	30.79	22.72	21.37	23.57	22.73
Return On Equity %	37.93	32.08	31.87	32.62	28.47
Return on Common Equity	38.58	32.52	32.34	33.04	28.75
Margin Analysis
Gross Profit Margin %	30.81	31.53	32.38	31.99	32.34
SG&A Margin	16.22	16.84	17.3	16.78	16.54
EBITDA Margin %	16.02	16.32	16.72	16.88	17.47
EBITA Margin %	15	15.24	15.7	15.92	16.48
EBIT Margin %	14.59	14.69	15.08	15.21	15.8
Income From Continuing Operations Margin %	11.21	11.7	11.85	11.35	10.92
Net Income Margin %	11.06	11.52	11.69	11.17	10.72
Net Avail. For Common Margin %	11.06	11.52	11.69	11.17	10.72
Normalized Net Income Margin	8.89	8.91	9.1	9.25	9.49
Levered Free Cash Flow Margin	12.55	14.88	14.67	12.55	13.87
Unlevered Free Cash Flow Margin	12.58	14.92	14.75	12.6	13.91
Asset Turnover
Asset Turnover	1.59	1.33	1.26	1.36	1.3
Fixed Assets Turnover	32.55	14.49	10.58	12.97	14.5
Receivables Turnover (Average Receivables)	5.54	5.56	5.75	5.73	5.34
Short Term Liquidity
Current Ratio	1.4	1.4	1.25	1.23	1.3
Quick Ratio	1.29	1.29	1.14	1.12	1.18
Operating Cash Flow to Current Liabilities	0.6	0.65	0.57	0.54	0.53
Days Sales Outstanding (Average Receivables)	65.84	65.81	63.47	63.72	68.33
Average Days Payable Outstanding	18.28	18.07	19.36	21.06	21.25
Long Term Solvency
Total Debt/Equity	0.15	19.92	17.45	14.62	11.9
Total Debt / Total Capital