Common-Size Balance Sheet: Assets
Quarterly Data
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Accenture PLC, common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2026-05-31), 10-Q (reporting date: 2026-02-28), 10-Q (reporting date: 2025-11-30), 10-K (reporting date: 2025-08-31), 10-Q (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-K (reporting date: 2024-08-31), 10-Q (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-K (reporting date: 2023-08-31), 10-Q (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-K (reporting date: 2022-08-31), 10-Q (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-K (reporting date: 2021-08-31), 10-Q (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-K (reporting date: 2020-08-31), 10-Q (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30).
The asset structure reflects a long-term strategic shift from high liquidity and current asset concentration toward a balance sheet dominated by non-current intangible assets, primarily driven by inorganic growth. Total current assets, which initially represented nearly half of the total asset base, have trended downward, while non-current assets have expanded their share of the overall portfolio.
- Liquidity and Current Asset Trends
- Cash and cash equivalents exhibited significant volatility, peaking between May 2020 and May 2021 at levels above 23% of total assets. A subsequent contraction occurred, reaching a nadir of approximately 8.95% by August 2024, before recovering to approximately 14.77% by May 2026. Receivables and contract assets have remained a primary component of current assets, consistently fluctuating between 21% and 26%, indicating a stable relationship between revenue recognition and asset capitalization.
- Intangible Asset Expansion
- A pronounced upward trend is observed in goodwill, which rose from 18.99% in November 2019 to 36.80% by May 2026. This sustained increase suggests a consistent strategy of acquisitions. Furthermore, intangible assets began appearing as a distinct line item in May 2024, stabilizing between 3.6% and 5.2% of total assets, further reinforcing the shift toward an intangible-heavy asset base.
- Fixed and Deferred Asset Attrition
- There is a consistent long-term decline in the relative weight of physical and deferred assets. Property and equipment, net, decreased from 4.18% to 2.35%, while operating lease assets fell from 9.51% to 4.32% over the analyzed period. Simultaneously, deferred tax assets saw a steady erosion, dropping from 12.97% in November 2019 to 5.18% by May 2026, contributing to the overall redistribution of the balance sheet composition.
- Structural Asset Reallocation
- The overall balance between current and non-current assets has shifted. Current assets declined from a peak of 50.20% in May 2021 to roughly 42.06% by May 2026. Conversely, non-current assets grew from 52.95% to 57.94%. This transition indicates a move away from a liquidity-centric posture toward a long-term investment posture centered on acquired intellectual capital and market position.