Common-Size Income Statement
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Accenture PLC, common-size consolidated income statement
Based on: 10-K (reporting date: 2025-08-31), 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31).
The common-size income statement reveals several trends in the company’s profitability and cost structure over the six-year period. Revenues are consistently represented as 100%, allowing for a clear view of how each line item contributes to overall performance as a percentage of sales. Gross profit remained relatively stable, fluctuating between 31.53% and 32.61% of revenues. Operating income experienced more volatility, decreasing from 15.08% in 2021 to 13.74% in 2023 before recovering to 14.79% and 14.68% in the final two years.
- Cost of Services
- Cost of services consistently represented a significant portion of revenues, ranging from approximately 67.39% to 68.47%. A slight downward trend is observed from 2020 to 2024, followed by a slight increase in 2025. This suggests some efficiency gains in service delivery, though the impact is modest.
- Sales and Marketing & General and Administrative Costs
- Sales and marketing expenses remained relatively consistent, fluctuating around 10% of revenues. General and administrative costs demonstrated a gradual decline as a percentage of revenues, decreasing from 6.84% in 2021 to 6.24% in 2025, indicating improved operational efficiency in these areas.
- Operating Income
- Operating income peaked in 2021 and 2022, at 15.08% and 15.21% respectively, before declining to 13.74% in 2023. The subsequent recovery to 14.79% and 14.68% suggests a rebound in operational performance. The dip in 2023 is partially attributable to the introduction of business optimization costs.
- Business Optimization Costs
- Business optimization costs were introduced in 2023 at 1.66% of revenues and decreased to 0.88% in 2025. These costs appear to be a temporary factor impacting operating income, with a decreasing effect over time.
- Non-Operating Items
- Interest income as a percentage of revenues increased from 0.07% to 0.48% over the period, while interest expense remained relatively stable until 2025, when it increased to 0.33%. Other income (expense), net, fluctuated, with a negative impact in 2022 and 2024. A loss on the disposition of the Russia business impacted results in 2022, representing 0.16% of revenues.
- Net Income
- Net income followed a similar pattern to operating income, peaking at 11.85% in 2021 and declining to 10.72% in 2023 before recovering to 11.19% and 11.02%. Net income attributable to Accenture plc mirrored this trend. The income tax expense remained consistently around 3.5% of revenues.
Overall, the company demonstrated a generally stable performance with some fluctuations influenced by non-recurring items and the introduction of business optimization costs. The gradual decline in general and administrative expenses is a positive sign, while the increasing interest expense in the final year warrants monitoring.