Stock Analysis on Net
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, 2025 Aug 31, 2024 Aug 31, 2023 Aug 31, 2022 Aug 31, 2021 Aug 31, 2020
Current portion of long-term debt and bank borrowings 0.18 1.69 0.20 0.02 0.03 0.02
Accounts payable 4.12 4.91 4.86 5.42 5.27 3.64
Deferred revenues 9.29 9.25 9.58 9.47 9.80 9.81
Accrued payroll and related benefits 12.36 12.61 14.65 16.11 15.63 13.71
Income taxes payable 1.07 1.29 1.41 1.37 0.98 1.22
Current operating lease liabilities 1.11 1.30 1.35 1.50 1.72 2.04
Other accrued liabilities 2.99 2.89 3.10 3.20 2.96 3.71
Current liabilities 31.12% 33.93% 35.14% 37.08% 36.38% 34.15%
Long-term debt, excluding current portion 7.70 0.14 0.08 0.10 0.12 0.15
Deferred revenues 0.98 1.15 1.28 1.51 1.62 1.86
Retirement obligation 2.84 3.25 3.11 3.58 4.67 5.01
Deferred tax liabilities 0.72 0.77 0.77 0.67 0.56 0.48
Income taxes payable 1.98 2.71 2.56 2.54 2.56 2.51
Non-current operating lease liabilities 3.53 4.24 4.51 5.42 6.25 7.19
Other non-current liabilities 1.83 1.68 0.91 0.98 1.28 1.44
Non-current liabilities 19.58% 13.92% 13.23% 14.80% 17.07% 18.65%
Total liabilities 50.70% 47.85% 48.37% 51.87% 53.45% 52.81%
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 4.27 4.67 4.69 4.42 4.06 4.28
Additional paid-in capital 25.39 26.30 24.94 22.60 19.96 19.33
Treasury shares, at cost -11.85 -18.89 -13.78 -14.13 -7.89 -6.92
Retained earnings 32.14 41.27 37.69 38.52 32.40 33.38
Accumulated other comprehensive loss -2.24 -2.78 -3.40 -4.63 -3.29 -4.21
Total Accenture plc shareholders’ equity 47.70% 50.58% 50.14% 46.77% 45.23% 45.85%
Noncontrolling interests 1.60 1.57 1.49 1.36 1.31 1.34
Total shareholders’ equity 49.30% 52.15% 51.63% 48.13% 46.55% 47.19%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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).

Current Portion of Long-Term Debt and Bank Borrowings
This item remained relatively low from 2020 to 2022, fluctuating between 0.02% and 0.03%, before spiking significantly to 1.69% in 2024 and then decreasing to 0.18% in 2025. This indicates a temporary increase in short-term debt obligations during 2024.
Accounts Payable
The accounts payable as a percentage of total liabilities and shareholders’ equity increased from 3.64% in 2020 to a peak of 5.42% in 2022, followed by a gradual decline to 4.12% in 2025. This suggests an initial increase in trade payables with subsequent improvement in payment or procurement policies.
Deferred Revenues (Current)
Deferred revenues remained relatively stable, slightly declining from 9.81% in 2020 to 9.25% in 2024, then marginally increasing to 9.29% in 2025, reflecting consistent cash receipts for unperformed services or goods over the period.
Accrued Payroll and Related Benefits
There was an increase from 13.71% in 2020, peaking at 16.11% in 2022, followed by a decline to 12.36% in 2025. This pattern indicates fluctuating accrued compensation expenses, potentially reflecting changes in workforce size or payroll timing.
Income Taxes Payable (Current)
This liability item showed minor variations, decreasing to 0.98% in 2021 but generally hovering around 1.2% to 1.4% before a slight decline to 1.07% in 2025, indicating relatively stable tax obligations.
Current Operating Lease Liabilities
Current lease liabilities decreased gradually from 2.04% in 2020 to 1.11% in 2025, reflecting lease terminations, renegotiations, or asset disposals resulting in lower short-term lease commitments.
Other Accrued Liabilities
This item fluctuated mildly but generally trended downward from 3.71% in 2020 to approximately 2.99% in 2025, suggesting some reduction in miscellaneous accrued expenses.
Current Liabilities (Aggregate)
Current liabilities as a whole showed a peak at 37.08% in 2022, followed by a gradual decline to 31.12% in 2025, indicating an overall reduction in short-term obligations relative to total financing.
Long-Term Debt, Excluding Current Portion
This line was very low and declining from 0.15% in 2020 to 0.08% in 2023, but then increased sharply to 7.7% in 2025, indicating significant long-term borrowing or reclassification occurring in the final year analyzed.
Deferred Revenues (Non-Current)
The non-current portion of deferred revenues steadily declined from 1.86% in 2020 to 0.98% in 2025, suggesting acceleration in revenue recognition or shorter fulfillment periods.
Retirement Obligation
Retirement obligations decreased consistently from 5.01% in 2020 to 2.84% in 2025, pointing to either reduced pension liabilities or changes in pension plan assumptions and funding.
Deferred Tax Liabilities
There was a gradual increase in deferred tax liabilities from 0.48% in 2020 to 0.77% in 2024, with a slight reduction to 0.72% in 2025, reflecting timing differences in tax expenses.
Income Taxes Payable (Non-Current)
This liability remained fairly stable around 2.5%, with a slight increase to 2.71% in 2024 before decreasing to 1.98% in 2025, consistent with trends in the current tax payable portion.
Non-Current Operating Lease Liabilities
Non-current lease liabilities showed a steady decline from 7.19% in 2020 to 3.53% in 2025, further supporting the trend of decreasing lease commitments.
Other Non-Current Liabilities
Other non-current liabilities generally decreased initially from 1.44% in 2020 to 0.91% in 2023 but rose to 1.83% in 2025, suggesting some new or reclassified obligations emerging toward the end of the period.
Non-Current Liabilities (Total)
The total non-current liabilities declined from 18.65% in 2020 to 13.23% in 2023, then increased to 19.58% in 2025, largely driven by changes in long-term debt and other non-current liabilities.
Total Liabilities
Total liabilities as a proportion of the overall financing mix declined gradually from 52.81% in 2020 to a low of 47.85% in 2024, before increasing again to 50.7% in 2025, reflecting fluctuations mainly in debt and lease obligations.
Shareholders’ Equity Components
Restricted Share Units
This item remained relatively steady at around 4.2% to 4.7% over the period, indicating consistent equity compensation usage.
Additional Paid-in Capital
There was a clear upward trend from 19.33% in 2020 to a peak of 26.3% in 2024, followed by a slight decline to 25.39% in 2025, suggesting incremental equity financing or retained capital contributions.
Treasury Shares (At Cost)
Treasury shares showed a marked increase in magnitude (negative values) from -6.92% in 2020 to -18.89% in 2024, before decreasing in absolute size to -11.85% in 2025. This indicates active share repurchase activity peaking in 2024 and partial reversal after that.
Retained Earnings
Retained earnings grew substantially from 33.38% in 2020 to 41.27% in 2024, but then declined sharply to 32.14% in 2025, a significant reduction that may result from dividend payouts, losses, or accounting changes.
Accumulated Other Comprehensive Loss
This item showed a decreasing loss percentage, moving from -4.21% in 2020 to -2.24% in 2025, signalling an improvement in unrealized losses or currency translation adjustments.
Total Shareholders’ Equity
Total equity increased from 47.19% in 2020 to 52.15% in 2024 and then decreased to 49.3% in 2025. This trend indicates overall strengthening equity position over most of the period with a slight pullback in the final year.
Total Liabilities and Shareholders’ Equity
The sum of liabilities and equity constantly equals 100%, maintaining the expected balance of total financing sources through all years.