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Accenture PLC (ACN)

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

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Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013
Current portion of long-term debt and bank borrowings 0.02 0.01 0.01 0.01 0.00 0.00
Accounts payable 5.52 6.72 6.21 6.30 5.94 5.70
Deferred revenues 11.61 11.77 11.47 12.33 13.10 13.22
Accrued payroll and related benefits 18.69 17.90 19.61 20.19 18.85 20.52
Income taxes payable 2.04 3.12 1.76 2.83 1.98 1.58
Deferred income taxes, net 0.00 0.00 0.00 0.23 0.13 0.14
Other accrued liabilities 3.65 3.78 4.01 4.83 5.50 7.22
Current liabilities 41.52% 43.30% 43.08% 46.71% 45.50% 48.38%
Long-term debt, excluding current portion 0.08 0.10 0.12 0.14 0.15 0.15
Deferred revenues 2.53 2.92 3.66 2.87 3.04 3.07
Retirement obligation 5.77 6.21 7.25 6.07 6.18 5.17
Deferred income taxes, net 0.51 0.60 0.54 0.62 1.11 1.04
Income taxes payable 3.91 2.53 4.13 5.45 7.27 7.26
Other non-current liabilities 1.81 1.54 1.48 1.74 1.71 2.75
Non-current liabilities 14.61% 13.91% 17.18% 16.90% 19.45% 19.44%
Total liabilities 56.14% 57.20% 60.26% 63.61% 64.95% 67.82%
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 5.05 4.83 4.87 5.65 5.14 5.19
Additional paid-in capital 19.92 15.50 14.19 24.73 18.67 14.19
Treasury shares, at cost -8.66 -7.27 -12.58 -62.81 -52.55 -43.43
Retained earnings 32.53 31.21 38.24 73.74 65.58 59.70
Accumulated other comprehensive loss -6.45 -4.82 -8.06 -7.73 -4.86 -6.24
Total Accenture plc shareholders’ equity 42.39% 39.44% 36.66% 33.58% 31.97% 29.41%
Noncontrolling interests 1.47 3.35 3.08 2.81 3.09 2.77
Total shareholders’ equity 43.86% 42.80% 39.74% 36.39% 35.05% 32.18%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24), 10-K (filing date: 2013-10-29).

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’s current liabilities as a percentage of total liabilities and shareholders’ equity increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Accenture PLC’s non-current liabilities as a percentage of total liabilities and shareholders’ equity declined from 2016 to 2017 but then slightly increased from 2017 to 2018.
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’s total liabilities as a percentage of total liabilities and shareholders’ equity declined from 2016 to 2017 and from 2017 to 2018.
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’s 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’s total Accenture plc shareholders’ equity as a percentage of total liabilities and shareholders’ equity increased from 2016 to 2017 and from 2017 to 2018.