Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Common-Size Income Statement
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Return on Equity (ROE) since 2005
- Debt to Equity since 2005
- Analysis of Revenues
- Analysis of Debt
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Accenture PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2025-11-30), 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
- This ratio maintained a low level around 0.02% for most of the periods but experienced a significant spike to 2.97% in Aug 2024, followed by a decline back near 0.18% in subsequent periods, indicating a temporary increase in short-term debt obligations within total liabilities and shareholders’ equity.
- Accounts Payable
- Accounts payable as a percentage of total liabilities and shareholders’ equity generally fluctuated within the 3.9% to 5.4% range. It showed a mild upward trend from 4.77% in Nov 2019 to peaks around 5.4% in Aug and Nov 2022 before slightly declining and stabilizing between 4.1% and 4.9% through to Nov 2025.
- Deferred Revenues (Current)
- Current deferred revenues varied between roughly 7.9% and 10.7%, with modest cyclical fluctuations but no sustained trend. Peaks occurred around Feb 2023, while the lowest percentage was 7.87% in Nov 2024, suggesting some seasonality or project timing impacts on revenue recognition.
- Accrued Payroll and Related Benefits
- This component showed variability between approximately 10.1% and 16.1%, with a peak at 16.11% in Aug 2022. However, there was a general downward trend noted from the high of 16.11% in 2022 to lower levels near 10.14% by Feb 2025, followed by a slight rebound toward 12.27% by Nov 2025, indicating changes in accrued employee costs as a proportion of total liabilities and equity.
- Income Taxes Payable (Current)
- Current income taxes payable remained relatively stable, fluctuating mostly between 0.82% and 1.47%. The data shows occasional small declines and rebounds in this ratio, with no clear upward or downward trend over the observed periods.
- Current Operating Lease Liabilities
- There was a gradual decline in current operating lease liabilities from around 2.14% in Nov 2019 to about 1.11% by Nov 2025, reflecting possibly reduced lease commitments or reclassification of lease arrangements over time.
- Other Accrued Liabilities
- Other accrued liabilities stayed within a narrow band of approximately 2.46% to 3.71% and showed no consistent direction, indicating a relatively stable proportion compared to total liabilities and shareholders’ equity.
- Current Liabilities (Total)
- Total current liabilities hovered near 33% to 37%, with a maximum around 37.08% in Aug 2022. Notably, it declined to a low of 28.61% in Feb 2025 before a slight recovery to about 30.75% by Nov 2025. This indicates slight volatility but overall stable short-term obligations.
- Long-Term Debt Excluding Current Portion
- This liability mostly remained under 0.2% through mid-2024 but experienced a dramatic increase to about 8.42% from Nov 2024 onward, signaling a significant issuance or reclassification of long-term borrowing that markedly increased leverage within the longer obligation categories.
- Deferred Revenues (Non-Current)
- The non-current deferred revenues showed a gradual decline from about 1.88% in Feb 2020 to near 0.98% by Nov 2025, revealing a slower build-up or conversion of deferred revenues into current periods over time.
- Retirement Obligation
- Retirement-related liabilities gradually decreased from over 5.4% in late 2019 to about 2.83% by Nov 2025, reflecting either improved funding status, changes in pension plans, or actuarial assumptions affecting obligations.
- Deferred Tax Liabilities
- Deferred tax liabilities ranged from 0.44% to roughly 0.95%, demonstrating mild fluctuations without a clear directional trend, indicating relatively stable deferred tax positions over the periods.
- Income Taxes Payable (Non-Current)
- Non-current income taxes payable mostly ranged between 1.98% and 2.78%, with some decline toward the later periods, suggesting changes in tax timing or future tax obligations.
- Non-Current Operating Lease Liabilities
- Non-current operating lease liabilities declined steadily from about 7.99% to roughly 3.6% by Nov 2025, indicating a reduction in lease liabilities possibly due to lease expirations, renegotiations, or shifts in lease accounting practices.
- Other Non-Current Liabilities
- This category varied within 0.79% to 1.86%, with mild fluctuation but no notable trend, suggesting stable minor non-current obligations.
- Non-Current Liabilities (Total)
- The total non-current liabilities decreased from above 19.2% in late 2019 to about 13.13% by Aug 2023 but then spiked sharply to over 21% by Nov 2024, before settling near 19.91% by Nov 2025. This surge corresponds to the long-term debt increase and reflects higher long-term financing or obligations during that interval.
- Total Liabilities
- Total liabilities mostly ranged between approximately 46.6% and 53.5%, with a gradual decline from around 53.45% in Aug 2021 to about 47% by Nov 2025. The dip signifies a moderate reduction in overall liabilities as a proportion of total capital.
- Restricted Share Units
- Restricted share units as a percentage of total liabilities and equity oscillated between roughly 3% to 4.95%, displaying periodic fluctuations without a sustained trend, reflecting changes in employee compensation structures.
- Additional Paid-In Capital
- This equity component showed a steady increase from about 18.58% in Nov 2019 to a peak near 28.37% by Feb 2024, followed by some variability but maintaining relatively high levels above 25% through Nov 2025, indicating cumulative capital contributions or retained surplus growth.
- Treasury Shares
- Negative values for treasury shares expanded from -5.96% in Nov 2019 to a maximum negative impact near -22.09% in Aug 2025, evidencing increased share repurchases or holdings held in treasury, which reduces shareholders’ equity proportion.
- Retained Earnings
- Retained earnings increased overall from about 33.87% in Nov 2019 to above 42% by Feb 2025, then declined sharply to around 32.14% by Nov 2025. This suggests accumulation of earnings over time, with a notable reduction in the latest period, possibly from dividends, losses, or accounting adjustments.
- Accumulated Other Comprehensive Loss
- This loss reduced from about -5.37% in Nov 2019 to approximately -2.24% by Aug 2025, indicating improvement in other comprehensive items such as foreign currency translation and pension adjustments.
- Total Shareholders’ Equity
- Total shareholders’ equity maintained a generally rising trend, moving from approximately 47.03% in Nov 2019 to a peak near 54.49% by Feb 2024, then declining gradually to about 49.34% by Nov 2025. This reflects strengthening equity base before a partial contraction in the final periods.
- Total Liabilities and Shareholders’ Equity
- This sum remained steady at 100% by definition, serving as the balancing figure for all reported ratios.