Analysis of Debt
Total Debt (Carrying Amount)
Accenture PLC, balance sheet: debt
US$ in thousands
Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).
| Debt item | Description | The company |
|---|---|---|
| Total outstanding debt (carrying amount) | Sum of the carrying values as of the balance sheet date of all debt plus capital lease obligations. | Accenture PLC total debt decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level. |
Total Debt (Fair Value)
| Aug 31, 2023 | |
|---|---|
| Selected Financial Data (US$ in thousands) | |
| Current portion of long-term debt and bank borrowings | 104,810) |
| Long-term debt, excluding current portion | 43,093) |
| Total outstanding debt (fair value) | 147,903) |
| Financial Ratio | |
| Debt, fair value to carrying amount ratio | 1.00 |
Based on: 10-K (reporting date: 2023-08-31).
Weighted-average Interest Rate on Debt
Commercial paper weighted-average effective interest rate: 5.40%
| Interest rate | Debt amount1 | Interest rate × Debt amount | Weighted-average interest rate2 |
|---|---|---|---|
| 5.40% | 100,000) | 5,400) | |
| Total | 100,000) | 5,400) | |
| 5.40% | |||
Based on: 10-K (reporting date: 2023-08-31).
1 US$ in thousands
2 Weighted-average interest rate = 100 × 5,400 ÷ 100,000 = 5.40%