Common-Size Balance Sheet: Assets
Quarterly Data
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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Cash Flow Statement
- Common-Size Income Statement
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Reportable Segments
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
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Accenture PLC, common-size consolidated balance sheet: assets (quarterly data)
Based on: 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 composition of assets for the analyzed entity demonstrates several notable shifts over the period from November 2019 to August 2025. Current assets initially represented approximately 47% of total assets, exhibiting fluctuations before generally declining, while non-current assets comprised the remaining portion, showing an inverse relationship. A significant trend involves the increasing proportion of goodwill and a concurrent shift in the allocation of cash and cash equivalents.
- Liquidity and Current Assets
- Current assets accounted for between 43% and 50% of total assets throughout the observed period. Initially, cash and cash equivalents constituted a substantial portion of current assets, peaking at 23.76% in May 2021. However, this percentage generally decreased over time, falling to approximately 8.95% by May 2024, and showing some recovery to 13.87% by August 2024. Receivables and contract assets remained relatively stable, fluctuating between 21% and 27% of total assets. Other current assets exhibited a modest increase initially, then stabilized around 4% to 5%.
- Long-Term Investments and Intangibles
- Goodwill consistently represented a significant portion of total assets, increasing from approximately 19% in November 2019 to a peak of 36.65% in February 2026. Investments showed a gradual increase, particularly noticeable from May 2024 onwards, rising from around 0.35% to 1.27% by February 2026. Intangibles were not present in the earlier periods but began to appear in May 2024, representing approximately 5.08% of total assets, and declining to 3.69% by August 2025.
- Fixed Assets and Other Non-Current Assets
- Property and equipment, net, consistently represented around 3% to 4% of total assets, demonstrating a gradual decline over the period. Operating lease assets followed a similar downward trend, decreasing from approximately 9.5% to 4.19% by August 2025. Other non-current assets showed more variability, increasing from 4.2% to a peak of 7.13% in November 2023 before decreasing to 2.42% by February 2026. Deferred tax assets also exhibited a declining trend, decreasing from approximately 13% to 5.32% by February 2026.
The observed trends suggest a shift in asset allocation, with a decreasing reliance on cash and cash equivalents and an increasing emphasis on long-term investments, particularly goodwill and intangibles. The decline in deferred tax assets and operating lease assets may indicate changes in the entity’s tax strategies and financing arrangements. The overall pattern suggests a transition towards a more investment-heavy asset structure.