Common-Size Balance Sheet: Assets
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Dividend Discount Model (DDM)
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Debt
- Aggregate Accruals
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Accenture PLC, common-size consolidated balance sheet: assets
Based on: 10-K (reporting date: 2025-08-31), 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).
- Cash and Cash Equivalents
- Cash and cash equivalents as a percentage of total assets show a downward trend from 22.7% in 2020 to a low of 8.95% in 2024, before rising again to 17.55% in 2025. This indicates a general reduction in liquid assets over time, with a partial recovery in the most recent period.
- Short-term Investments
- Short-term investments remain consistently minimal, around 0.01% to 0.25%, suggesting negligible reliance on or allocation to short-term investment assets.
- Receivables and Contract Assets
- Receivables have a slight upward trend from 19.4% in 2020 to a peak of 22.18% in 2022 before stabilizing around 20% thereafter. Contract assets, both current and non-current, have shown gradual growth, with current contract assets increasing from 1.77% to 3.2% by 2024 and slightly decreasing in 2025. Combined, these assets increased from 21.16% in 2020 to a high of 24.92% in 2022 and then declined to 22.91% in 2025, indicating an increase in amounts due from customers over this period.
- Other Current Assets
- Other current assets maintain a relatively stable proportion, fluctuating narrowly between 3.7% and 4.1% of total assets across the years.
- Current Assets Overall
- Current assets as a whole show a decline from 47.87% in 2020 to 37.29% in 2024, recovering somewhat to 44.19% in 2025. This reduction primarily reflects the decrease in cash and cash equivalents rather than receivables or other current assets, hinting at a shift in asset composition.
- Non-current Investments and Assets
- Non-current investments saw a decline from 0.88% in 2020 to 0.39% in 2023 but then increased notably to 1.1% by 2025. Within this category, equity method investments decreased until 2023 but partially recovered later, while investments without readily determinable fair values steadily increased. Other non-current assets rose steadily from 1.66% to over 2.3%.
- Property, Equipment, and Leases
- Property and equipment net values have diminished consistently from 4.17% to 2.4% of total assets, indicating possible asset disposals or depreciation exceeding asset additions. Operating lease assets similarly declined from 8.59% to 4.19%, suggesting reduced leasing activities or asset reclassifications.
- Goodwill and Intangibles
- Goodwill exhibits a strong upward trend, rising from 20.79% in 2020 to a peak of 37.76% in 2024, followed by a slight reduction to 34.46% in 2025. Intangible assets show a moderate increase, moving from 2.78% to around 5.19% by 2024 before dropping to 3.69%. These trends likely reflect acquisitions, with goodwill growing substantially over the period.
- Deferred Assets
- Deferred contract costs remain fairly stable with a slight decreasing tendency. Deferred tax assets decreased significantly over time, from 11.2% to 5.8%, indicating changes in tax positions or recognition policies.
- Non-current Assets Overall
- Total non-current assets increased from 52.13% in 2020 to a peak of 62.71% in 2024 before decreasing to 55.81% in 2025. This change reflects the growth in intangible assets and goodwill, despite reductions in property and lease assets.
- Total Asset Composition
- The asset composition shows a gradual shift from current to non-current assets through the years, driven mainly by growth in goodwill and intangibles, and a reduction in liquid assets like cash and lease assets. This may suggest a strategic focus on acquisitions and long-term investments over liquid or short-term assets.