Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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Accenture PLC, common-size consolidated balance sheet: liabilities and stockholders’ 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.