Stock Analysis on Net
Stock Analysis on Net

Accenture PLC (NYSE:ACN)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 
Quarterly Data

Accenture PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

Microsoft Excel
Aug 31, 2025 May 31, 2025 Feb 28, 2025 Nov 30, 2024 Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019
Current portion of long-term debt and bank borrowings 0.18 0.18 0.19 0.19 1.69 2.97 0.22 0.20 0.20 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.03 0.02 0.02 0.02 0.02 0.02 0.02 0.01
Accounts payable 4.12 4.23 4.37 4.31 4.91 4.16 4.34 5.00 4.86 4.76 5.18 5.13 5.42 5.17 5.03 5.06 5.27 4.57 4.35 3.95 3.64 4.01 4.56 4.77
Deferred revenues 9.29 9.53 9.12 7.87 9.25 9.79 10.45 8.65 9.58 10.18 10.71 9.18 9.47 9.90 10.52 9.17 9.80 10.04 10.46 9.21 9.81 10.09 10.73 9.00
Accrued payroll and related benefits 12.36 11.02 10.14 11.03 12.61 11.85 11.61 14.09 14.65 13.23 12.52 14.59 16.11 15.29 13.88 14.76 15.63 14.71 13.89 13.53 13.71 12.63 12.24 14.02
Income taxes payable 1.07 1.03 1.04 1.44 1.29 1.03 0.82 1.47 1.41 1.37 1.12 1.47 1.37 1.34 1.17 1.25 0.98 1.16 1.10 1.16 1.22 1.27 1.11 1.35
Current operating lease liabilities 1.11 1.14 1.15 1.19 1.30 1.26 1.33 1.33 1.35 1.38 1.47 1.50 1.50 1.59 1.64 1.69 1.72 1.74 1.83 1.92 2.04 2.11 2.20 2.14
Other accrued liabilities 2.99 2.49 2.60 2.68 2.89 2.57 2.68 2.80 3.10 3.15 3.24 3.04 3.20 2.63 2.80 2.92 2.96 3.19 3.59 3.69 3.71 3.62 2.51 2.46
Current liabilities 31.12% 29.62% 28.61% 28.71% 33.93% 33.63% 31.45% 33.53% 35.14% 34.10% 34.26% 34.94% 37.08% 35.93% 35.07% 34.88% 36.38% 35.44% 35.24% 33.50% 34.15% 33.74% 33.36% 33.76%
Long-term debt, excluding current portion 7.70 7.95 8.42 8.42 0.14 0.13 0.14 0.08 0.08 0.09 0.09 0.10 0.10 0.11 0.12 0.13 0.12 0.15 0.15 0.16 0.15 0.17 0.04 0.05
Deferred revenues 0.98 1.02 1.07 1.04 1.15 1.15 1.26 1.23 1.28 1.37 1.52 1.51 1.51 1.59 1.68 1.61 1.62 1.66 1.71 1.75 1.86 1.82 1.88 1.76
Retirement obligation 2.84 3.11 3.11 3.08 3.25 3.01 3.13 3.08 3.11 3.35 3.44 3.40 3.58 4.40 4.62 4.68 4.67 4.62 4.80 4.90 5.01 5.19 5.40 5.38
Deferred tax liabilities 0.72 0.83 0.75 0.76 0.77 0.95 0.89 0.81 0.77 0.80 0.76 0.79 0.67 0.79 0.76 0.73 0.56 0.66 0.60 0.53 0.48 0.59 0.50 0.44
Income taxes payable 1.98 2.20 2.13 2.28 2.71 2.57 2.54 2.67 2.56 2.53 2.62 2.70 2.54 2.60 2.78 2.62 2.56 2.68 2.40 2.60 2.51 2.59 2.59 2.73
Non-current operating lease liabilities 3.53 3.61 3.69 3.81 4.24 4.14 4.47 4.37 4.51 4.69 5.14 5.39 5.42 5.85 6.24 6.12 6.25 6.28 6.68 6.87 7.19 7.71 7.92 7.99
Other non-current liabilities 1.83 1.86 1.80 1.62 1.68 1.56 1.63 0.90 0.91 1.08 0.92 0.95 0.98 0.98 0.99 1.29 1.28 1.30 1.29 1.55 1.44 1.16 0.79 0.85
Non-current liabilities 19.58% 20.59% 20.97% 21.01% 13.92% 13.51% 14.06% 13.13% 13.23% 13.91% 14.50% 14.83% 14.80% 16.32% 17.20% 17.18% 17.07% 17.33% 17.64% 18.35% 18.65% 19.24% 19.12% 19.20%
Total liabilities 50.70% 50.21% 49.59% 49.72% 47.85% 47.14% 45.51% 46.66% 48.37% 48.01% 48.76% 49.77% 51.87% 52.25% 52.26% 52.06% 53.45% 52.77% 52.88% 51.85% 52.81% 52.98% 52.48% 52.97%
Ordinary shares, par value 1.00 euros per share 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Restricted share units 4.27 3.74 3.31 4.64 4.67 4.14 3.63 4.95 4.69 4.05 3.43 4.60 4.42 3.81 3.25 4.42 4.06 3.52 3.02 4.50 4.28 3.82 3.27 4.60
Additional paid-in capital 25.39 27.17 27.87 25.66 26.30 27.73 28.37 25.91 24.94 25.21 25.49 23.46 22.60 22.85 22.71 20.83 19.96 20.79 20.98 19.73 19.33 20.51 20.55 18.58
Treasury shares, at cost -11.85 -22.09 -20.58 -18.88 -18.89 -18.47 -17.13 -15.59 -13.78 -12.22 -11.72 -10.97 -14.13 -13.28 -11.95 -9.34 -7.89 -11.01 -9.79 -8.27 -6.92 -8.80 -7.67 -5.96
Retained earnings 32.14 41.74 42.11 40.76 41.27 41.08 41.23 39.64 37.69 37.29 36.67 36.04 38.52 37.26 36.17 34.60 32.40 35.62 35.10 34.69 33.38 35.84 35.42 33.87
Accumulated other comprehensive loss -2.24 -2.34 -3.86 -3.42 -2.78 -3.24 -3.23 -3.16 -3.40 -3.79 -4.07 -4.36 -4.63 -4.24 -3.78 -3.91 -3.29 -2.99 -3.53 -3.87 -4.21 -5.69 -5.38 -5.37
Total Accenture plc shareholders’ equity 47.70% 48.22% 48.85% 48.76% 50.58% 51.24% 52.86% 51.77% 50.14% 50.54% 49.79% 48.76% 46.77% 46.40% 46.39% 46.60% 45.23% 45.92% 45.79% 46.79% 45.85% 45.68% 46.19% 45.72%
Noncontrolling interests 1.60 1.57 1.56 1.52 1.57 1.62 1.62 1.57 1.49 1.46 1.46 1.47 1.36 1.35 1.35 1.34 1.31 1.31 1.34 1.36 1.34 1.34 1.33 1.31
Total shareholders’ equity 49.30% 49.79% 50.41% 50.28% 52.15% 52.86% 54.49% 53.34% 51.63% 51.99% 51.24% 50.23% 48.13% 47.75% 47.74% 47.94% 46.55% 47.23% 47.12% 48.15% 47.19% 47.02% 47.52% 47.03%
Total liabilities and shareholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2025-08-31), 10-Q (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-K (reporting date: 2024-08-31), 10-Q (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-K (reporting date: 2023-08-31), 10-Q (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-K (reporting date: 2022-08-31), 10-Q (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-K (reporting date: 2021-08-31), 10-Q (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-K (reporting date: 2020-08-31), 10-Q (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30).

Current Portion of Long-Term Debt and Bank Borrowings
The proportion remained very low and stable around 0.02% from late 2019 until early 2023, with an unusual sharp increase to nearly 3% in late 2023 then quickly reverting to previous low levels by mid-2025.
Accounts Payable
This liability fluctuated modestly between about 4% and 5.4% of total liabilities and equity, showing a slight rising trend towards late 2021 and again in 2023, before stabilizing around 4.1%-4.4% through 2025.
Deferred Revenues (Current)
The percentage of deferred revenues showed oscillations typically between 9% and 10.7%, with repeated cyclical rises and falls. There was a notable downward movement in late 2024 to around 7.9%, followed by a recovery near 9% in mid-2025.
Accrued Payroll and Related Benefits
This category exhibited moderate volatility with peaks above 16% in mid-2022 and lows near 10% in early 2025. Overall, the trend reflected some fluctuation but tended to settle in the 11-15% range over the period.
Income Taxes Payable (Current)
Remained relatively stable between 0.8% and 1.5%, with a decrease in early 2024 followed by a gradual recovery by mid-2025.
Current Operating Lease Liabilities
Displayed a gradual decline from approximately 2.1% in 2019 to about 1.1% by 2025, indicating reduced short-term operating lease obligations as a portion of total liabilities and equity.
Other Accrued Liabilities
Experienced variability within a narrow band, mostly between 2.4% and 3.7%, without clear directional trend, but rising slightly in late 2022 before leveling off close to 3%.
Current Liabilities
The share of current liabilities in total liabilities and equity fluctuated between 28.6% and 37%, showing a mild downward trend from 2022 onwards, with a notable dip around early 2025.
Long-Term Debt Excluding Current Portion
Mostly negligible and stable below 0.2% until early 2024, followed by a sudden increase to about 8% in late 2024 and persisting near this higher level through mid-2025, indicating a possible reclassification or issuance of long-term debt.
Deferred Revenues (Non-Current)
Remained fairly consistent around 1% to 1.8%, exhibiting a slight decrease over time, reaching under 1% by mid-2025, implying a minor reduction in long-term deferred revenues.
Retirement Obligation
This obligation showed a gradual decline from over 5% in 2019 to below 3% by 2025, suggesting a decrease in pension or similar liabilities relative to total liabilities and equity.
Deferred Tax Liabilities
Varied modestly from around 0.4% to 0.9%, with a slight upward trend until mid-2022, followed by some fluctuation but no significant long-term change.
Income Taxes Payable (Non-Current)
The non-current income tax payable was more significant than the current portion, fluctuating between about 2.1% and 2.8%, with a decreasing trend towards 1.98% by mid-2025.
Non-current Operating Lease Liabilities
Displayed a clear downward trend from nearly 8% in 2019 to approximately 3.5% by 2025, indicating a marked reduction in long-term operating lease commitments as a share of total liabilities and equity.
Other Non-Current Liabilities
This category varied between 0.8% and 1.9%, showing moderate fluctuations without a clear upward or downward trend, though slightly higher from late 2023 into 2025.
Non-current Liabilities
Overall, non-current liabilities declined from over 19% in 2019 to around 13-14% in 2023, then sharply increased to above 20% in late 2024 and early 2025, coinciding with the rise in long-term debt.
Total Liabilities
The total liabilities as a proportion of total liabilities and shareholders' equity showed a gradual decrease from approximately 53% in 2019 to around 46% in 2023, followed by a rebound to approximately 50-50.7% by 2025, indicating shifting debt and liability structure.
Shareholders’ Equity Components
Restricted Share Units
These units fluctuated between about 3% and 4.7%, with a cyclical pattern but no clear trend upward or downward over the period.
Additional Paid-in Capital
There was an overall positive trend, rising from around 18.6% in 2019 to nearly 28.4% by early 2024, before dipping somewhat back to 25.4% by mid-2025, indicating increasing capital contributions or retained investments.
Treasury Shares, at Cost
Treasury shares showed a steadily increasing negative proportion (from -6% to nearly -22%), reflecting growing shares repurchased or held as treasury stock, then a sharp reduction in negative value near mid-2025.
Retained Earnings
Retained earnings generally increased from 34% to above 41% by 2023, remaining stable around 40%-42% until a drop to approximately 32% by mid-2025, which may reflect dividend payments, losses, or adjustments.
Accumulated Other Comprehensive Loss
This loss narrowed slightly from about -5.4% to near -2.2% by mid-2025, indicating a reduction in accumulated losses impacting equity.
Total Shareholders’ Equity
Total shareholders’ equity rose from 47% in 2019 to a peak above 54% in early 2024, before gradually declining to about 49.3% by mid-2025, reflecting dynamic equity fluctuations relative to total capitalization.
Overall Capital Structure
The company’s capital structure showed a gradual shift with a slight decline in liabilities proportion until 2023, countered by a corresponding increase in shareholders’ equity. However, late 2024 and early 2025 saw a reversion with liabilities increasing significantly, mainly driven by a sharp rise in long-term debt, and a reduction in equity proportions. The consistent patterns in accrued payroll and other current liabilities coupled with declining lease liabilities suggest evolving operational financing approaches. The fluctuations in treasury shares and retained earnings reflect active capital management and shareholder returns. Overall, the data reveals generally stable financial obligations with strategic shifts in debt and equity composition over the analyzed periods.