Stock Analysis on Net

Accenture PLC (NYSE:ACN)

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Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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

Microsoft Excel
Aug 31, 2024 Aug 31, 2023 Aug 31, 2022 Aug 31, 2021 Aug 31, 2020 Aug 31, 2019
Current portion of long-term debt and bank borrowings
Accounts payable
Deferred revenues
Accrued payroll and related benefits
Income taxes payable
Current operating lease liabilities
Other accrued liabilities
Current liabilities
Long-term debt, excluding current portion
Deferred revenues
Retirement obligation
Deferred tax liabilities
Income taxes payable
Non-current operating lease liabilities
Other non-current liabilities
Non-current liabilities
Total liabilities
Ordinary shares, par value 1.00 euros per share
Class A ordinary shares, par value $0.0000225 per share
Class X ordinary shares, par value $0.0000225 per share
Restricted share units
Additional paid-in capital
Treasury shares, at cost
Retained earnings
Accumulated other comprehensive loss
Total Accenture plc shareholders’ equity
Noncontrolling interests
Total shareholders’ equity
Total liabilities and shareholders’ equity

Based on: 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), 10-K (reporting date: 2019-08-31).


Current Portion of Long-Term Debt and Bank Borrowings
This liability item remained minimal and stable from 2019 through 2022, ranging between 0.02% and 0.03% of total liabilities and shareholders’ equity. However, it increased noticeably in 2023 to 0.20% and sharply to 1.69% in 2024, signaling a rising short-term financial obligation component.
Accounts Payable
Accounts payable decreased from 5.53% in 2019 to a low of 3.64% in 2020, then fluctuated moderately, ending at 4.91% in 2024. This indicates some volatility in payment obligations but overall a slight decline compared to the initial period.
Deferred Revenues
Deferred revenues as a current liability showed a gradual decline from 10.70% in 2019 to 9.25% in 2024. Their non-current counterpart also decreased, from 1.90% in 2019 to 1.15% in 2024. This trend suggests a reduction in unearned income liabilities over time.
Accrued Payroll and Related Benefits
There was a downward trend in accrued payroll liabilities, falling from 16.42% in 2019 to 12.61% in 2024. This decline may reflect improved payroll management or changes in workforce-related obligations.
Income Taxes Payable
Current income taxes payable remained relatively stable around 1.2% to 1.4%, while the non-current portion fluctuated narrowly around 2.5% to 2.7%. The stability in these tax liabilities indicates consistent tax obligations relative to the company’s total capital structure.
Operating Lease Liabilities
Current operating lease liabilities were introduced in 2020 at 2.04% and gradually decreased to 1.30% by 2024. Similarly, non-current operating lease liabilities declined from 7.19% in 2020 to 4.24% in 2024, showing a reduction in lease-related liabilities possibly due to lease terminations, renegotiations, or shifts toward asset ownership.
Other Accrued Liabilities
This category showed minor fluctuations, peaking at 3.71% in 2020 and declining to 2.89% in 2024, indicating a general reduction in miscellaneous accrued obligations.
Current Liabilities
Current liabilities declined steadily from 37.13% in 2019 to 33.93% in 2024, reflecting an overall decrease in near-term obligations relative to total capital employed.
Long-Term Debt, Excluding Current Portion
Long-term debt remained very low throughout the period, fluctuating between 0.05% and 0.15%, showing minimal reliance on long-term borrowing.
Retirement Obligation
This liability reduced notably from 5.93% in 2019 to 3.11% in 2023, before slightly increasing to 3.25% in 2024, indicating a diminishing burden from pension or retirement benefit obligations over time.
Deferred Tax Liabilities
Deferred tax liabilities as a percentage of total capital increased moderately from 0.45% in 2019 to 0.77% in 2023 and 2024, suggesting a growth in temporary differences subject to future tax liabilities.
Other Non-Current Liabilities
Other non-current liabilities decreased from 1.77% in 2019 to under 1.0% by 2022 and 2023, before jumping to 1.68% in 2024, signaling some variability in longer-term miscellaneous obligations.
Non-Current Liabilities
Non-current liabilities peaked at 18.65% in 2020, then decreased consistently to 13.92% by 2024, indicating a significant reduction in longer-term obligations over the period.
Total Liabilities
Total liabilities exhibited a peak in 2020 at 52.81%, followed by steady decreases to 47.85% in 2024. This downward trend indicates an improving leverage position and reduced overall indebtedness relative to the company’s capital base.
Restricted Share Units
Restricted share units as part of shareholders’ equity showed a slight decline from 4.74% in 2019 to around 4.06% in 2021, before returning to near the original levels (around 4.67%) by 2024, reflecting stable equity incentives.
Additional Paid-in Capital
This component of equity increased steadily from 19.48% in 2019 to 26.30% in 2024, representing ongoing capital infusions or equity value appreciation beyond par value.
Treasury Shares, at Cost
Treasury shares showed an increasing negative balance, deepening from -4.66% in 2019 to -18.89% in 2024. This suggests significant share repurchases or buybacks over the period, reducing shareholders' equity accordingly.
Retained Earnings
Retained earnings fluctuated slightly but generally increased from 34.98% in 2019 to 41.27% in 2024. The rise suggests robust earnings retention and internal capital generation.
Accumulated Other Comprehensive Loss
This loss account lessened from -6.18% in 2019 to -2.78% in 2024, reflecting a reduction in recognized losses affecting equity but not the income statement.
Total Shareholders’ Equity
Total shareholders’ equity decreased from 49.77% in 2019 to 46.55% in 2021, then reversed course to increase steadily, reaching 52.15% in 2024. This recovery suggests strengthening equity relative to total capital.
Total Liabilities and Shareholders’ Equity
The total consistently balances at 100%, as expected, with a shifting composition showing a gradual decline in relative liabilities and an increase in shareholders’ equity over the analyzed time frame.