Common-Size Income Statement
Quarterly Data
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- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value (EV)
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Accenture PLC, common-size consolidated income statement (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).
- Revenue and Cost of Services Trends
- The revenue base remained stable at 100% throughout the observed periods. The cost of services consistently hovered between approximately -66.4% and -70.3% of revenues, showing moderate fluctuations. Periods such as Feb 2021 and Feb 2025 saw higher service costs nearing -70%, while quarters around Nov 2021 and Aug 2023 had comparatively lower costs near -66.4%. This variability suggests ongoing efforts to manage service delivery costs with some episodic cost inefficiencies.
- Gross Profit Margins
- Gross profit maintained a relatively stable range, averaging around 30% to 33% of revenues. Notably, slight dips in gross margin occurred in quarters like Feb 2021 and Feb 2025 where margins declined to near 29.7% and 29.86%, respectively. Conversely, better margins were recorded around May 2021 and Nov 2023, exceeding 33.5%. These fluctuations correlate with changes in cost of services and indicate periods of stronger operational efficiency.
- Operating Expenses Analysis
- Sales and marketing expenses remained consistently near -10% of revenues with minor variations, ranging from -9.4% to about -11.3%. A general stability in this expense category suggests controlled expenditure on market-facing activities. General and administrative costs ranged mostly between -6% and -7.5%. An increase in general and administrative expenses was observed in Aug 2021 and Aug 2022, reaching levels above -7%. Additionally, business optimization costs appeared starting from Feb 2023, showing elevated costs up to approximately -2.95%, with a notable peak in Aug 2025 at -3.5%. These costs likely reflect strategic restructuring or efficiency improvement initiatives.
- Operating Income Movements
- Operating income as a percentage of revenues fluctuated between roughly 12% and 16.8%. Peaks were noted in May 2025 and Nov 2024 with operating income reaching above 16.5%. Conversely, troughs appeared in quarters such as Feb 2023 and Aug 2025, falling near 11.7% and 11.6%. These income levels mirror the impacts of changes in operating expenses and gross profit, with overall stable profitability but some volatility.
- Interest Income and Expense
- Interest income showed a gradual increase over time, starting from low single digits around 0.05% of revenues in 2019-2020 periods, rising to approximately 0.6% by early 2024 and fluctuating thereafter. Interest expense remained relatively low and stable, generally below -0.2%, with slight increases visible around 2024-2025 periods, rising to near -0.38%. The net interest impact thus modestly improved profitability over time due to growing interest income.
- Other Income and Specific Charges
- The line for other income (expense), net presented variability, with occasional positive spikes such as in Aug 2020 (2.26%) and May 2023 (1.22%). Otherwise, it mostly reflected minor negative impacts on income. A one-time loss related to disposition of the Russia business was recorded as a -0.6% impact in a single quarter, indicating a noteworthy but isolated charge.
- Income Before Taxes and Tax Expense
- Income before income taxes generally tracked operating income with values ranging approximately from 11.8% to 16.9%. It peaked around Nov 2020 and Nov 2024. Income tax expense showed notable variability with a range from about -2.3% up to -4.4%, sometimes appearing lower during quarters with elevated pre-tax income, suggesting fluctuating effective tax rates over the periods.
- Net Income and Attribution
- Net income attributable to the company mostly ranged from around 8.0% to 13%. The highest net income margins occurred at Nov 2024 and Nov 2020 with approximately 12.8%, while the lowest margins were observed in Aug 2023 and Feb 2024 near 8%. The portion attributed to noncontrolling interests remained minimal, typically around -0.2%, indicating that the bulk of net income is attributed to the parent company. Overall, net income trends reveal sustained profitability with periodic declines potentially linked to increased operating and business optimization costs.