Common-Size Balance Sheet: Assets
Quarterly Data
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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 (quarterly data)
Based on: 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).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets exhibited volatility over the observed periods, peaking significantly around August 2020 at approximately 22.7%, followed by a notable decline toward early 2024, reaching a low near 8.95%. A moderate recovery trend is seen afterward, with values climbing back toward 17.55% by late 2025.
- Short-term Investments
- This component remained consistently negligible, oscillating between 0.01% and 0.25%, with no substantial upward or downward trend, indicating minimal allocation of assets to short-term investments.
- Receivables and Contract Assets
- Receivables and contract assets as a percentage of total assets displayed a generally stable trend, fluctuating mostly within the 22% to 26% range. Slight increases and decreases occurred sporadically but without a pronounced directional trend, suggesting stable collection and revenue recognition practices.
- Other Current Assets
- This category maintained a steady share of total assets, mostly ranging between 3.6% and 5.2% across quarters. Minor fluctuations are present but overall, there is no significant change in the composition of other current assets.
- Current Assets
- Current assets as a whole showed mild variability but tended to hover around 40% to 50% of total assets. An initial increase reached close to 50.2% by mid-2021, followed by a decline to just below 38% in early 2024, and a gradual recovery thereafter, reflecting dynamic working capital management strategies.
- Contract Assets
- Contract assets remained a minor portion of total assets, fluctuating between 0.08% and 0.28%. While there is a slight upward trend starting around early 2022, the overall impact on asset composition is limited.
- Investments
- The representation of investments within total assets was relatively low, generally below 1%. However, from mid-2023 onwards, there is a clear upward trajectory from approximately 0.35% to 1.1% by late 2025, indicating a gradual increase in investment activities or asset allocation towards investment instruments.
- Property and Equipment, Net
- This asset group showed a consistent downward trend from about 4.18% in late 2019 to approximately 2.4% by late 2025. The gradual reduction suggests possible asset disposals, depreciation outpacing acquisitions, or shifts in operational asset intensity.
- Operating Lease Assets
- A clear shrinking pattern is evident in operating lease assets, declining from roughly 9.5% down to about 4.19% over the examined timeframe. This may reflect changes in leasing strategy, including a shift away from leased assets or adoption of different lease accounting standards.
- Goodwill
- Goodwill as a percentage of total assets showed a pronounced increase, rising from approximately 19% in 2019 to nearly 37.8% between 2023 and early 2024. Thereafter, it slightly decreased but remained above 34% through 2025, signaling substantial acquisitions or increased valuation of intangible assets linked to business combinations.
- Deferred Contract Costs
- Deferred contract costs exhibited a mild but consistent downward trend from just over 2% to about 1.55%, suggesting possible changes in contract accounting policies or reduced capitalized contract costs over time.
- Deferred Tax Assets
- There was a steady erosion of deferred tax assets relative to total assets, shrinking from nearly 13% in 2019 to 5.8% by the end of 2025. This decline could be indicative of changes in tax positions, utilization of deferred tax assets, or tax restructuring.
- Intangibles
- Data for intangibles appeared only in later periods, demonstrating a gradual decrease from 5.08% down to approximately 3.69%. This may reflect amortization or impairment of intangible assets.
- Other Non-current Assets
- Other non-current assets showed some volatility with a marked peak around mid-2023 to early 2024 at over 7%, contrasted with lower levels near 2%-3% at other times. The variability suggests occasional reclassifications or episodic asset realizations.
- Non-current Assets
- Non-current assets generally hovered slightly above 50%, demonstrating an increasing trend from approximately 53.9% in 2020 to a peak near 62.7% in mid-2024 before settling near 55.8% by late 2025. This reflects a strategic tilt toward long-term asset holdings over the period.
- Total Assets
- By definition, total assets are constant at 100%, providing the baseline against which all other asset categories have been compared and analyzed.