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Accenture PLC (NYSE:ACN)

Common-Size Balance Sheet: Assets
Quarterly Data

Accenture PLC, common-size consolidated balance sheet: assets (quarterly data)

Microsoft Excel
Aug 31, 2026 May 31, 2026 Feb 28, 2026 Nov 30, 2025 Aug 31, 2025 May 31, 2025 Feb 28, 2025 Nov 30, 2024 Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020
Cash and cash equivalents 17.43 14.77 14.02 14.91 17.55 15.20 14.18 13.87 8.95 10.23 9.98 13.86 17.65 17.03 13.07 12.52 16.69 14.54 12.33 12.91 18.92 23.76 22.92 22.46
Short-term investments 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.01 0.01 0.01 0.22
Receivables and contract assets 22.19 23.31 23.47 24.74 22.91 23.83 23.85 24.34 24.43 24.38 25.49 25.70 23.86 25.10 26.19 26.76 24.92 26.51 26.15 25.46 22.53 22.49 21.82 22.34
Other current assets 3.62 3.97 4.27 3.72 3.72 4.23 4.23 3.86 3.90 4.31 4.14 5.18 4.11 4.50 4.86 4.58 4.11 4.51 4.79 4.25 4.09 3.93 4.16 3.66
Current assets 43.25% 42.06% 41.76% 43.38% 44.19% 43.27% 42.27% 42.09% 37.29% 38.93% 39.62% 44.74% 45.63% 46.64% 44.13% 43.88% 45.72% 45.57% 43.29% 42.64% 45.55% 50.20% 48.92% 48.67%
Contract assets 0.44 0.48 0.41 0.29 0.28 0.26 0.24 0.22 0.22 0.22 0.25 0.24 0.21 0.13 0.16 0.15 0.10 0.08 0.09 0.10 0.09 0.10 0.11 0.12
Investments 1.28 1.34 1.27 1.24 1.10 0.94 0.74 0.62 0.60 0.43 0.47 0.38 0.39 0.35 0.68 0.69 0.67 0.72 0.76 0.75 0.76 0.78 0.77 0.78
Property and equipment, net 2.34 2.35 2.39 2.41 2.40 2.54 2.52 2.52 2.72 2.68 2.84 2.85 2.99 3.06 3.27 3.47 3.51 3.61 3.74 3.79 3.80 3.65 3.75 3.94
Operating lease assets 4.08 4.32 4.34 4.26 4.19 4.28 4.33 4.46 4.93 4.78 5.14 5.00 5.15 5.47 6.09 6.36 6.39 6.90 7.33 7.23 7.37 7.43 7.87 8.10
Goodwill 36.44 36.80 36.65 34.96 34.46 34.41 34.99 34.86 37.76 36.65 34.98 31.51 30.39 28.85 29.73 29.27 27.79 27.12 28.04 28.38 25.77 21.71 21.89 21.24
Deferred contract costs 1.58 1.65 1.64 1.62 1.57 1.55 1.55 1.49 1.54 1.54 1.59 1.61 1.66 1.70 1.78 1.77 1.71 1.79 1.79 1.72 1.69 1.74 1.79 1.87
Deferred tax assets 4.63 5.18 5.32 5.70 5.80 6.21 6.62 6.86 7.42 7.53 7.99 8.08 8.11 8.19 8.49 8.55 8.47 8.71 9.07 9.24 9.28 10.03 10.45 10.92
Intangibles 3.95 3.63 3.80 3.60 3.69 4.09 4.37 4.58 5.19 5.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other non-current assets 2.00 2.17 2.42 2.53 2.33 2.46 2.37 2.31 2.34 2.17 7.13 5.59 5.49 5.60 5.67 5.87 5.64 5.51 5.89 6.16 5.69 4.38 4.45 4.36
Non-current assets 56.75% 57.94% 58.24% 56.62% 55.81% 56.73% 57.73% 57.91% 62.71% 61.07% 60.38% 55.26% 54.37% 53.36% 55.87% 56.12% 54.28% 54.43% 56.71% 57.36% 54.45% 49.80% 51.08% 51.33%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2026-08-31), 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).

The asset structure of the organization exhibits a strategic shift from current to non-current assets over the analyzed period. Current assets, which initially represented approximately 48.67% of total assets in November 2020, experienced a general contraction, reaching a low of 37.29% by August 2024 before stabilizing in the 41% to 43% range through 2026. Conversely, non-current assets increased from 51.33% to a peak of 62.71% in August 2024, indicating a more capital-intensive or acquisition-driven balance sheet composition.

Liquidity and Working Capital
Cash and cash equivalents showed significant volatility, starting at 22.46% and declining to a trough of 8.95% in August 2024. A recovery followed, with levels returning to 17.43% by August 2026. Receivables and contract assets remained a dominant component of current assets, fluctuating between 21.82% and 26.76%. The relative stability of receivables compared to the volatility of cash suggests a consistent revenue collection cycle despite changes in overall liquidity reserves.
Intangible Assets and Strategic Growth
A pronounced upward trend is observed in goodwill, which rose from 21.24% in November 2020 to 36.44% by August 2026. This steady increase suggests a consistent strategy of growth through acquisitions. Furthermore, the emergence of recorded intangibles starting in May 2024, peaking at 5.19%, further supports the interpretation of an inorganic growth strategy and the integration of acquired intellectual property.
Long-Term Asset Deleveraging and Optimization
Several non-current asset categories demonstrate a consistent downward trend. Deferred tax assets declined steadily from 10.92% to 4.63%, while operating lease assets dropped from 8.10% to 4.08%. Similarly, net property and equipment decreased from 3.94% to 2.34%. This suggests a reduction in the relative weight of physical infrastructure and tax-related assets in favor of intangible value and strategic acquisitions.
Other Asset Observations
Contract assets, while small in overall percentage, showed a gradual increase from 0.12% to 0.44% toward the end of the period, indicating a slight rise in unbilled revenue relative to total assets. Investments remained marginal and stable for the majority of the period, with a slight uptick toward the end, reaching 1.28% in August 2026.

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