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Accenture PLC (NYSE:ACN)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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

Microsoft Excel
Aug 31, 2026 Aug 31, 2025 Aug 31, 2024 Aug 31, 2023 Aug 31, 2022 Aug 31, 2021
Current portion of long-term debt and bank borrowings 0.15 0.18 1.69 0.20 0.02 0.03
Accounts payable 4.08 4.12 4.91 4.86 5.42 5.27
Deferred revenues 8.53 9.29 9.25 9.58 9.47 9.80
Accrued payroll and related benefits 12.54 12.36 12.61 14.65 16.11 15.63
Income taxes payable 0.85 1.07 1.29 1.41 1.37 0.98
Current operating lease liabilities 1.04 1.11 1.30 1.35 1.50 1.72
Other accrued liabilities 3.11 2.99 2.89 3.10 3.20 2.96
Current liabilities 30.31% 31.12% 33.93% 35.14% 37.08% 36.38%
Long-term debt, excluding current portion 13.59 7.70 0.14 0.08 0.10 0.12
Deferred revenues 1.34 0.98 1.15 1.28 1.51 1.62
Retirement obligation 2.12 2.84 3.25 3.11 3.58 4.67
Deferred tax liabilities 0.61 0.72 0.77 0.77 0.67 0.56
Income taxes payable 1.78 1.98 2.71 2.56 2.54 2.56
Non-current operating lease liabilities 3.42 3.53 4.24 4.51 5.42 6.25
Other non-current liabilities 1.65 1.83 1.68 0.91 0.98 1.28
Non-current liabilities 24.51% 19.58% 13.92% 13.23% 14.80% 17.07%
Total liabilities 54.81% 50.70% 47.85% 48.37% 51.87% 53.45%
Redeemable noncontrolling interests 0.72 0.00 0.00 0.00 0.00 0.00
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 3.82 4.27 4.67 4.69 4.42 4.06
Additional paid-in capital 26.30 25.39 26.30 24.94 22.60 19.96
Treasury shares, at cost -19.25 -11.85 -18.89 -13.78 -14.13 -7.89
Retained earnings 33.89 32.14 41.27 37.69 38.52 32.40
Accumulated other comprehensive loss -1.87 -2.24 -2.78 -3.40 -4.63 -3.29
Total Accenture plc shareholders’ equity 42.89% 47.70% 50.58% 50.14% 46.77% 45.23%
Noncontrolling interests 1.57 1.60 1.57 1.49 1.36 1.31
Total shareholders’ equity 44.46% 49.30% 52.15% 51.63% 48.13% 46.55%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2026-08-31), 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).

The capital structure of the entity exhibits a cyclical trend in the distribution between total liabilities and total shareholders' equity. Between 2021 and 2024, there was a progressive shift toward equity financing, with total shareholders' equity peaking at 52.15% of the total balance sheet. However, from 2025 to 2026, this trend reversed, resulting in total liabilities increasing to 54.81% and total shareholders' equity declining to 44.46%.

Liability Composition and Debt Trends
A significant structural shift is observed within the liabilities section. Current liabilities showed a steady downward trajectory, decreasing from 36.38% in 2021 to 30.31% in 2026. Conversely, non-current liabilities grew substantially in the latter part of the period, rising from 13.92% in 2024 to 24.51% in 2026. This increase is primarily driven by long-term debt, which remained negligible until 2024 (0.14%) but surged to 13.59% by 2026, indicating a strategic shift toward long-term borrowing.
Operational Liabilities
Deferred revenues remained relatively stable, fluctuating between 8.53% and 9.80% of the total balance sheet, suggesting consistent patterns in advance payment recognition. Accrued payroll and related benefits, previously a dominant component at 15.63% in 2021, experienced a gradual decline to 12.54% by 2026. Similarly, non-current operating lease liabilities trended downward, moving from 6.25% in 2021 to 3.42% in 2026.
Equity Dynamics and Treasury Activity
Shareholders' equity was characterized by significant volatility in treasury shares and retained earnings. Treasury shares, at cost, showed a recurring and deepening negative impact, reaching -19.25% in 2026, which points to aggressive share repurchase activity. Retained earnings increased from 32.40% in 2021 to a peak of 41.27% in 2024, before contracting to 33.89% in 2026. Additional paid-in capital grew steadily from 19.96% in 2021 to 26.30% in 2026, partially offsetting the compression of retained earnings.
Comprehensive Loss and Minority Interests
Accumulated other comprehensive loss showed a steady improvement, narrowing from -3.29% in 2021 to -1.87% in 2026. Noncontrolling interests remained stable as a small percentage of the total balance sheet, fluctuating slightly between 1.31% and 1.60% throughout the analyzed period.

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