Common-Size Statement of Financial Position, Liabilities and Stockholders' Equity

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Accenture PLC, Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Current portion of long-term debt and bank borrowings 0.01    0.01    0.01    0.00    –    0.00   
Accounts payable 6.72    6.21    6.30    5.94    5.70    5.42   
Deferred revenues 11.77    11.47    12.33    13.10    13.22    13.65   
Accrued payroll and related benefits 17.90    19.61    20.19    18.85    20.52    20.57   
Accrued consumption taxes 1.69    1.74    1.75    2.01    1.83    1.91   
Income taxes payable 3.12    1.76    2.83    1.98    1.58    1.52   
Deferred income taxes, net –    –    0.23    0.13    0.14    0.13   
Other accrued liabilities 2.09    2.27    3.08    3.49    5.39    5.45   
Current liabilities 43.30% 43.08% 46.71% 45.50% 48.38% 48.66%
Long-term debt, excluding current portion 0.10    0.12    0.14    0.15    0.15    0.00   
Deferred revenues 2.92    3.66    2.87    3.04    3.07    3.32   
Retirement obligation 6.21    7.25    6.07    6.18    5.17    8.11   
Deferred income taxes, net 0.60    0.54    0.62    1.11    1.04    0.63   
Income taxes payable 2.53    4.13    5.45    7.27    7.26    9.59   
Other non-current liabilities 1.54    1.48    1.74    1.71    2.75    1.94   
Non-current liabilities 13.91% 17.18% 16.90% 19.45% 19.44% 23.59%
Total liabilities 57.20% 60.26% 63.61% 64.95% 67.82% 72.25%
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   
Restricted share units 4.83    4.87    5.65    5.14    5.19    5.18   
Additional paid-in capital 15.50    14.19    24.73    18.67    14.19    8.05   
Treasury shares, at cost -7.27    -12.58    -62.81    -52.55    -43.43    -31.72   
Retained earnings 31.21    38.24    73.74    65.58    59.70    47.43   
Accumulated other comprehensive loss -4.82    -8.06    -7.73    -4.86    -6.24    -4.07   
Total Accenture plc shareholders' equity 39.44% 36.66% 33.58% 31.97% 29.41% 24.88%
Noncontrolling interests 3.35    3.08    2.81    3.09    2.77    2.87   
Total shareholders' equity 42.80% 39.74% 36.39% 35.05% 32.18% 27.75%
Total liabilities and shareholders' equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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