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: 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).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets exhibited notable fluctuations. Beginning at 17.52% in late 2019, it peaked near 23.76% by mid-2021, then declined to as low as 8.95% by late 2024. Subsequently, a moderate recovery occurred, reaching approximately 17.55% by the end of 2025. This trend suggests varying liquidity preferences or changes in cash management strategies over time.
- Short-term investments
- This category remained relatively constant and minimal, consistently around 0.01% to 0.25% of total assets, indicating limited engagement in short-term investment holdings.
- Receivables and contract assets
- Receivables and contract assets accounted for a significant part of total assets, generally fluctuating between roughly 21% and 26%. After a dip below 22% in mid-2020, levels generally hovered near the upper 20% range thereafter, indicating steady generation of accounts receivable in line with business operations.
- Other current assets
- These assets showed minor variances, typically ranging between 3.6% and 5.2%, with no major long-term trends, suggesting stable other current asset holdings.
- Current assets
- Total current assets constituted nearly half of total assets in 2019 and early 2020, peaking above 50% in mid-2021 before trending down to roughly 37% by late 2024. This drop indicates a shift toward a relatively greater proportion of non-current assets over time, with partial reversal near the end of the observation period.
- Contract assets
- Contract assets remained a small portion of total assets, generally under 0.3%, with a gradual increase from 0.18% to near 0.29%, signaling slight growth in this asset category.
- Investments
- Investment assets were a minor component but exhibited a gradual upward trend from approximately 0.84% to 1.24% of total assets, which may reflect increased emphasis on this asset class over the period.
- Property and equipment, net
- This asset category declined steadily from over 4.1% to approximately 2.4% by late 2025, indicating potential asset disposals, depreciation, or reduced capital expenditure related to tangible fixed assets.
- Operating lease assets
- Operating lease assets declined gradually from about 9.5% to around 4.2%, nearly halving in relative size, possibly due to changes in lease usage, IFRS accounting changes, or strategic shifts in leasing.
- Goodwill
- Goodwill increased significantly, from roughly 19% to a high near 38% of total assets, with some volatility. This trend suggests active acquisition activity or revaluation leading to increased intangible goodwill on the balance sheet.
- Deferred contract costs
- These costs showed a slight but steady decrease from just over 2% to approximately 1.6%, indicative of amortization or changes in contract accounting.
- Deferred tax assets
- Deferred tax assets diminished notably from near 13% down to about 5.7%, signaling reduced tax asset recognition or realizability assumptions over time.
- Intangibles
- Intangible assets, reported from 2024 onward, declined gradually from roughly 5% to below 4%, consistent with amortization or impairment trends within intangible non-goodwill assets.
- Other non-current assets
- These assets fluctuated moderately, generally remaining around 4% to 6% with an anomalous rise near 7% in early 2024, followed by a sharp decrease to around 2%-3%, indicating possible reclassifications or disposals of certain long-term asset categories.
- Non-current assets
- Non-current assets accounted for approximately 53-62% of total assets, with a gradual increase until reaching about 62.7% in 2024, before declining slightly toward the end of the period. This highlights a progressive shift toward a more invested non-current asset base over time.
- Total assets
- Total assets were consistently represented as 100%, serving as the base for all proportional analyses.