Common-Size Balance Sheet: Assets
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Accenture PLC, common-size consolidated balance sheet: assets
Based on: 10-K (reporting date: 2024-08-31), 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).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets demonstrates a declining trend from 20.57% in 2019 to 8.95% in 2024, indicating a reduction in readily available liquidity over the period, with the most notable decrease occurring between 2023 and 2024.
- Short-term investments
- Short-term investments remain nominal throughout the period, consistently representing close to 0.01% of total assets except for a slight increase to 0.25% in 2020, suggesting minimal influence on the asset structure.
- Receivables and Contract Assets
- Receivables as a percentage of total assets decreased sharply from 25.07% in 2019 to 19.4% in 2020, then show modest fluctuations ending at 21.23% in 2024. Contract assets, both current and non-current, display a gradual increase across the period, with current contract assets rising from 2.11% to 3.2%, and non-current contract assets remaining relatively stable but marginally increased to 0.22%. Combined receivables and contract assets declined substantially in 2020 but recover gradually from 21.16% to 24.43% by 2024, showing a recovery in receivable-related assets after the initial drop.
- Other Current Assets
- This category remains relatively stable, slightly decreasing from 4.11% in 2019 to 3.9% in 2024, indicating consistent proportion of other current assets within total assets.
- Current Assets
- The share of current assets within total assets declines from 51.87% in 2019 to 37.29% in 2024. The most notable decrease occurs between 2023 and 2024, mirroring the significant reduction in cash and cash equivalents, indicating a strategic shift or changes in asset composition away from current assets.
- Non-Current Investments
- Equity method investments show a peak in 2020 at 0.65%, followed by a decline to 0.05% in 2023 and a slight recovery to 0.23% in 2024. Investments without readily determinable fair values and overall non-current investments maintain low and relatively stable values, with minor fluctuations, concluding with a slight increase in non-current investments to 0.6% in 2024.
- Property and Equipment, Net
- There is a steady decrease in property and equipment from 4.67% in 2019 to 2.72% in 2024, highlighting a reduction in tangible fixed assets over the period.
- Operating Lease Assets
- The data indicates the presence of operating lease assets starting in 2020 at 8.59%, followed by a consistent decline each year down to 4.93% in 2024, suggesting a diminishment in leased asset utilization or accounting changes over time.
- Goodwill
- Goodwill exhibits a consistent upward trend, growing substantially from 20.83% in 2019 to 37.76% in 2024. This considerable increase indicates significant acquisitions or revaluations leading to greater intangible asset recognition.
- Deferred Contract Costs and Deferred Tax Assets
- Deferred contract costs show a gradual decline from 2.29% in 2019 to 1.54% in 2024, while deferred tax assets reduce more markedly from 14.6% to 7.42%, suggesting changes in tax positions or asset recognition policies affecting these balances.
- Intangibles
- Intangibles, excluding goodwill, increase from 2.82% in 2019 to 5.19% in 2024, indicating growth in identifiable intangible assets that are not classified as goodwill.
- Other Non-Current Assets
- This category remains fairly stable with minor fluctuations, declining initially from 1.88% to 1.44% and then rising to 2.34% in 2024, reflecting a slight increase in other long-term asset components.
- Non-Current Assets
- Overall, non-current assets increase from 48.13% in 2019 to 62.71% in 2024, underscoring a strategic shift toward a more asset-heavy structure dominated by intangible and long-term assets, especially goodwill.