Common-Size Income Statement
Quarterly Data
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- Statement of Comprehensive Income
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- Cash Flow Statement
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Return on Equity (ROE) since 2005
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Accenture PLC, common-size consolidated income statement (quarterly data)
Based on: 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), 10-K (reporting date: 2019-08-31), 10-Q (reporting date: 2019-05-31), 10-Q (reporting date: 2019-02-28), 10-Q (reporting date: 2018-11-30).
- Revenue Consistency
- The revenues remained constant at 100% across all reported periods, serving as a stable baseline for analyzing other financial metrics expressed as a percentage of revenues.
- Cost of Services
- The cost of services generally fluctuated between approximately 66.4% and 70.8% of revenues, with no clear linear trend. Some volatility was observed, with slight decreases in cost ratios around late 2019 and early 2021, followed by increases during certain quarters, particularly around late 2024 where costs peaked near 70%. Overall, the cost efficiency exhibits cyclical behavior without consistent improvement or deterioration.
- Gross Profit
- Gross profit margins, inversely related to cost of services, varied between roughly 29% and 33.6%. The margin showed sensitivity to changes in costs of services, with observed peaks in gross profit percentages occurring roughly every few quarters, indicating moderate oscillation rather than steady growth or decline over the extended timeframe.
- Sales and Marketing Expenses
- Sales and marketing costs remained fairly stable, averaging near 10% of revenues. Minor fluctuations occurred, with occasional dips to approximately 9.4% and rises to around 11.3%, but no definitive upward or downward trend was evident. Such stability suggests consistent investment strategies in customer acquisition and promotion activities relative to revenues.
- General and Administrative Costs
- General and administrative expenses typically ranged between about 5.6% and 7.4% of revenues. Some quarters, especially in late 2020 and through 2022, showed slightly elevated levels reaching near 7.4%, while other periods demonstrated modest reductions closer to 5.6%. These variations imply occasional shifts in operational and administrative spending but generally maintain a moderate level relative to revenues.
- Business Optimization Costs
- Business optimization costs emerged as a distinct line item starting in early 2023, indicating new expenditures related to restructuring or efficiency initiatives. Their percentage impact fluctuated, peaking near -2.95% in mid-2023 and decreasing to less than -0.5% in other quarters. This pattern suggests targeted, time-bound optimization efforts with variable intensity across recent fiscal periods.
- Operating Income
- Operating income showed a range from about 11.97% to 16.67% of revenues, exhibiting cyclical variation. Higher operating margins frequently occurred in late calendar years, while some mid-year quarters reflected modest declines. The presence of business optimization costs in latter periods partly explains some margin compression, yet the overall operating income remains solid and relatively stable.
- Interest Income and Expense
- Interest income was generally minor but showed a gradual increase over time, rising from below 0.2% early in the dataset to as high as approximately 0.65% of revenues by mid-2023. Interest expense remained low and stable, fluctuating between -0.04% and -0.39%, suggesting limited borrowing costs or efficient interest management. The net effect is a slight positive contribution from interest in recent quarters.
- Other Income (Expense), Net
- Other income or expense line experienced irregular fluctuations including some positive spikes, most notably a strong increase to 2.26% in mid-2020 and again an increase up to 1.22% in early 2023. These irregularities suggest occasional non-operational gains or losses, potentially from one-time items or asset disposals, impacting periodic net results.
- Loss on Disposition of Russia Business
- A notable isolated loss appeared in early 2022, accounting for -0.6% of revenues, reflecting a specific impairment or disposal event related to operations in Russia, likely affecting the financial outcomes in that quarter and possibly subsequent periods.
- Income Before Income Taxes
- This metric paralleled operating income patterns closely, fluctuating between roughly 12.26% and 16.89%, reflecting the combined impact of operating income variations and non-operational incomes and expenses. The income before taxes demonstrated consistent cyclical behavior without a clear trend upward or downward.
- Income Tax Expense
- Income tax expense as a percentage of revenues ranged from about -2.25% to -4.18%, with no monotonic trend, and occasional quarters exhibiting lower tax ratios, likely due to varying taxable income or tax planning maneuvers. The expense appears somewhat volatile but generally maintains a proportionate relationship to income before taxes.
- Net Income
- Net income ranged mostly between 8.59% and 13.09% of revenues, with some quarters in recent years exhibiting a slight decline below earlier levels. The net income trend generally follows pre-tax income fluctuations, adjusted for tax impacts and non-controlling interests, showing consistent profitability with moderately varying margins.
- Net Income Attributable to Noncontrolling Interests
- This figure remained small and stable, fluctuating narrowly around -0.15% to -0.3% of revenues, indicating that the majority of net income is attributable to the company, with only minor negative effects from noncontrolling interests.
- Net Income Attributable to the Company
- The portion of net income attributable to the company closely matches overall net income trends, varying between approximately 8.59% and 12.88% of revenues. Recent quarters show some margin compression relative to prior periods but still reflect sustained profitability across the analyzed timeline.