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, 2023 Aug 31, 2022 Aug 31, 2021 Aug 31, 2020 Aug 31, 2019 Aug 31, 2018
Current portion of long-term debt and bank borrowings 0.20 0.02 0.03 0.02 0.02 0.02
Accounts payable 4.86 5.42 5.27 3.64 5.53 5.52
Deferred revenues 9.58 9.47 9.80 9.81 10.70 11.61
Accrued payroll and related benefits 14.65 16.11 15.63 13.71 16.42 18.69
Income taxes payable 1.41 1.37 0.98 1.22 1.27 2.04
Current operating lease liabilities 1.35 1.50 1.72 2.04 0.00 0.00
Other accrued liabilities 3.10 3.20 2.96 3.71 3.19 3.65
Current liabilities 35.14% 37.08% 36.38% 34.15% 37.13% 41.52%
Long-term debt, excluding current portion 0.08 0.10 0.12 0.15 0.05 0.08
Deferred revenues 1.28 1.51 1.62 1.86 1.90 2.53
Retirement obligation 3.11 3.58 4.67 5.01 5.93 5.77
Deferred tax liabilities 0.77 0.67 0.56 0.48 0.45 0.51
Income taxes payable 2.56 2.54 2.56 2.51 3.00 3.91
Non-current operating lease liabilities 4.51 5.42 6.25 7.19 0.00 0.00
Other non-current liabilities 0.91 0.98 1.28 1.44 1.77 1.81
Non-current liabilities 13.23% 14.80% 17.07% 18.65% 13.09% 14.61%
Total liabilities 48.37% 51.87% 53.45% 52.81% 50.23% 56.14%
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 4.69 4.42 4.06 4.28 4.74 5.05
Additional paid-in capital 24.94 22.60 19.96 19.33 19.48 19.92
Treasury shares, at cost -13.78 -14.13 -7.89 -6.92 -4.66 -8.66
Retained earnings 37.69 38.52 32.40 33.38 34.98 32.53
Accumulated other comprehensive loss -3.40 -4.63 -3.29 -4.21 -6.18 -6.45
Total Accenture plc shareholders’ equity 50.14% 46.77% 45.23% 45.85% 48.37% 42.39%
Noncontrolling interests 1.49 1.36 1.31 1.34 1.41 1.47
Total shareholders’ equity 51.63% 48.13% 46.55% 47.19% 49.77% 43.86%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 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), 10-K (reporting date: 2018-08-31).

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 increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.
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 decreased from 2021 to 2022 and from 2022 to 2023.
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 decreased from 2021 to 2022 and from 2022 to 2023.
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 increased from 2021 to 2022 and from 2022 to 2023.