Stock Analysis on Net
Stock Analysis on Net

Accenture PLC (NYSE:ACN)

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Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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

Microsoft Excel
Aug 31, 2025 Aug 31, 2024 Aug 31, 2023 Aug 31, 2022 Aug 31, 2021 Aug 31, 2020
Current portion of long-term debt and bank borrowings
Accounts payable
Deferred revenues
Accrued payroll and related benefits
Income taxes payable
Current operating lease liabilities
Other accrued liabilities
Current liabilities
Long-term debt, excluding current portion
Deferred revenues
Retirement obligation
Deferred tax liabilities
Income taxes payable
Non-current operating lease liabilities
Other non-current liabilities
Non-current liabilities
Total liabilities
Ordinary shares, par value 1.00 euros per share
Class A ordinary shares, par value $0.0000225 per share
Class X ordinary shares, par value $0.0000225 per share
Restricted share units
Additional paid-in capital
Treasury shares, at cost
Retained earnings
Accumulated other comprehensive loss
Total Accenture plc shareholders’ equity
Noncontrolling interests
Total shareholders’ equity
Total liabilities and shareholders’ equity

Based on: 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), 10-K (reporting date: 2020-08-31).

Current Portion of Long-Term Debt and Bank Borrowings
This item remained relatively low from 2020 to 2022, fluctuating between 0.02% and 0.03%, before spiking significantly to 1.69% in 2024 and then decreasing to 0.18% in 2025. This indicates a temporary increase in short-term debt obligations during 2024.
Accounts Payable
The accounts payable as a percentage of total liabilities and shareholders’ equity increased from 3.64% in 2020 to a peak of 5.42% in 2022, followed by a gradual decline to 4.12% in 2025. This suggests an initial increase in trade payables with subsequent improvement in payment or procurement policies.
Deferred Revenues (Current)
Deferred revenues remained relatively stable, slightly declining from 9.81% in 2020 to 9.25% in 2024, then marginally increasing to 9.29% in 2025, reflecting consistent cash receipts for unperformed services or goods over the period.
Accrued Payroll and Related Benefits
There was an increase from 13.71% in 2020, peaking at 16.11% in 2022, followed by a decline to 12.36% in 2025. This pattern indicates fluctuating accrued compensation expenses, potentially reflecting changes in workforce size or payroll timing.
Income Taxes Payable (Current)
This liability item showed minor variations, decreasing to 0.98% in 2021 but generally hovering around 1.2% to 1.4% before a slight decline to 1.07% in 2025, indicating relatively stable tax obligations.
Current Operating Lease Liabilities
Current lease liabilities decreased gradually from 2.04% in 2020 to 1.11% in 2025, reflecting lease terminations, renegotiations, or asset disposals resulting in lower short-term lease commitments.
Other Accrued Liabilities
This item fluctuated mildly but generally trended downward from 3.71% in 2020 to approximately 2.99% in 2025, suggesting some reduction in miscellaneous accrued expenses.
Current Liabilities (Aggregate)
Current liabilities as a whole showed a peak at 37.08% in 2022, followed by a gradual decline to 31.12% in 2025, indicating an overall reduction in short-term obligations relative to total financing.
Long-Term Debt, Excluding Current Portion
This line was very low and declining from 0.15% in 2020 to 0.08% in 2023, but then increased sharply to 7.7% in 2025, indicating significant long-term borrowing or reclassification occurring in the final year analyzed.
Deferred Revenues (Non-Current)
The non-current portion of deferred revenues steadily declined from 1.86% in 2020 to 0.98% in 2025, suggesting acceleration in revenue recognition or shorter fulfillment periods.
Retirement Obligation
Retirement obligations decreased consistently from 5.01% in 2020 to 2.84% in 2025, pointing to either reduced pension liabilities or changes in pension plan assumptions and funding.
Deferred Tax Liabilities
There was a gradual increase in deferred tax liabilities from 0.48% in 2020 to 0.77% in 2024, with a slight reduction to 0.72% in 2025, reflecting timing differences in tax expenses.
Income Taxes Payable (Non-Current)
This liability remained fairly stable around 2.5%, with a slight increase to 2.71% in 2024 before decreasing to 1.98% in 2025, consistent with trends in the current tax payable portion.
Non-Current Operating Lease Liabilities
Non-current lease liabilities showed a steady decline from 7.19% in 2020 to 3.53% in 2025, further supporting the trend of decreasing lease commitments.
Other Non-Current Liabilities
Other non-current liabilities generally decreased initially from 1.44% in 2020 to 0.91% in 2023 but rose to 1.83% in 2025, suggesting some new or reclassified obligations emerging toward the end of the period.
Non-Current Liabilities (Total)
The total non-current liabilities declined from 18.65% in 2020 to 13.23% in 2023, then increased to 19.58% in 2025, largely driven by changes in long-term debt and other non-current liabilities.
Total Liabilities
Total liabilities as a proportion of the overall financing mix declined gradually from 52.81% in 2020 to a low of 47.85% in 2024, before increasing again to 50.7% in 2025, reflecting fluctuations mainly in debt and lease obligations.
Shareholders’ Equity Components
Restricted Share Units
This item remained relatively steady at around 4.2% to 4.7% over the period, indicating consistent equity compensation usage.
Additional Paid-in Capital
There was a clear upward trend from 19.33% in 2020 to a peak of 26.3% in 2024, followed by a slight decline to 25.39% in 2025, suggesting incremental equity financing or retained capital contributions.
Treasury Shares (At Cost)
Treasury shares showed a marked increase in magnitude (negative values) from -6.92% in 2020 to -18.89% in 2024, before decreasing in absolute size to -11.85% in 2025. This indicates active share repurchase activity peaking in 2024 and partial reversal after that.
Retained Earnings
Retained earnings grew substantially from 33.38% in 2020 to 41.27% in 2024, but then declined sharply to 32.14% in 2025, a significant reduction that may result from dividend payouts, losses, or accounting changes.
Accumulated Other Comprehensive Loss
This item showed a decreasing loss percentage, moving from -4.21% in 2020 to -2.24% in 2025, signalling an improvement in unrealized losses or currency translation adjustments.
Total Shareholders’ Equity
Total equity increased from 47.19% in 2020 to 52.15% in 2024 and then decreased to 49.3% in 2025. This trend indicates overall strengthening equity position over most of the period with a slight pullback in the final year.
Total Liabilities and Shareholders’ Equity
The sum of liabilities and equity constantly equals 100%, maintaining the expected balance of total financing sources through all years.