Stock Analysis on Net

Accenture PLC (NYSE:ACN)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Accenture PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity

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Aug 31, 2021 Aug 31, 2020 Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016
Current portion of long-term debt and bank borrowings 0.03 0.02 0.02 0.02 0.01 0.01
Accounts payable 5.27 3.64 5.53 5.52 6.72 6.21
Deferred revenues 9.80 9.81 10.70 11.61 11.77 11.47
Accrued payroll and related benefits 15.63 13.71 16.42 18.69 17.90 19.61
Income taxes payable 0.98 1.22 1.27 2.04 3.12 1.76
Current operating lease liabilities 1.72 2.04 0.00 0.00 0.00 0.00
Accrued consumption taxes 1.41 1.79 1.50 0.00 0.00 0.00
Other accrued liabilities 1.55 1.92 1.69 3.65 3.78 4.01
Current liabilities 36.38% 34.15% 37.13% 41.52% 43.30% 43.08%
Long-term debt, excluding current portion 0.12 0.15 0.05 0.08 0.10 0.12
Deferred revenues 1.62 1.86 1.90 2.53 2.92 3.66
Retirement obligation 4.67 5.01 5.93 5.77 6.21 7.25
Deferred tax liabilities 0.56 0.48 0.45 0.51 0.60 0.54
Income taxes payable 2.56 2.51 3.00 3.91 2.53 4.13
Non-current operating lease liabilities 6.25 7.19 0.00 0.00 0.00 0.00
Other non-current liabilities 1.28 1.44 1.77 1.81 1.54 1.48
Non-current liabilities 17.07% 18.65% 13.09% 14.61% 13.91% 17.18%
Total liabilities 53.45% 52.81% 50.23% 56.14% 57.20% 60.26%
Ordinary shares, par value 1.00 euros per share 0.00 0.00 0.00 0.00 0.00 0.00
Class A ordinary shares, par value $0.0000225 per share 0.00 0.00 0.00 0.00 0.00 0.00
Class X ordinary shares, par value $0.0000225 per share 0.00 0.00 0.00 0.00 0.00 0.00
Restricted share units 4.06 4.28 4.74 5.05 4.83 4.87
Additional paid-in capital 19.96 19.33 19.48 19.92 15.50 14.19
Treasury shares, at cost -7.89 -6.92 -4.66 -8.66 -7.27 -12.58
Retained earnings 32.40 33.38 34.98 32.53 31.21 38.24
Accumulated other comprehensive loss -3.29 -4.21 -6.18 -6.45 -4.82 -8.06
Total Accenture plc shareholders’ equity 45.23% 45.85% 48.37% 42.39% 39.44% 36.66%
Noncontrolling interests 1.31 1.34 1.41 1.47 3.35 3.08
Total shareholders’ equity 46.55% 47.19% 49.77% 43.86% 42.80% 39.74%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31), 10-K (reporting date: 2017-08-31), 10-K (reporting date: 2016-08-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Accenture PLC current liabilities as a percentage of total liabilities and shareholders’ equity decreased from 2019 to 2020 but then increased from 2020 to 2021 not reaching 2019 level.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Accenture PLC non-current liabilities as a percentage of total liabilities and shareholders’ equity increased from 2019 to 2020 but then slightly decreased from 2020 to 2021.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Accenture PLC total liabilities as a percentage of total liabilities and shareholders’ equity increased from 2019 to 2020 and from 2020 to 2021.
Total Accenture plc shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Accenture PLC total Accenture plc shareholders’ equity as a percentage of total liabilities and shareholders’ equity decreased from 2019 to 2020 and from 2020 to 2021.