Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Common Stock Valuation Ratios
- Present Value of Free Cash Flow to Equity (FCFE)
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Debt to Equity since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Revenues
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Accenture PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-02-28), 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).
The composition of liabilities and shareholders’ equity exhibited several notable trends over the observed period from November 2019 to August 2025. Current liabilities consistently represented a significant portion, generally ranging between 33% and 37% of the total, with a noticeable increase to approximately 37% in the latter half of 2022 before declining to around 29% in early 2025. Non-current liabilities also constituted a substantial portion, fluctuating between approximately 17% and 21% throughout the period, with a peak around 21% in mid-2024. Shareholders’ equity generally remained above 45% of the total, increasing to over 50% in late 2023 and early 2024 before decreasing to approximately 48% by August 2025.
- Current Liabilities Composition
- Accrued payroll and related benefits consistently represented the largest component of current liabilities, typically ranging from 12% to 16% of the total. Accounts payable followed, generally between 4% and 6%. Deferred revenues also held a significant share, fluctuating between 9% and 11%. A substantial increase in the percentage of current portion of long-term debt and bank borrowings was observed in early 2024, peaking at nearly 3%, before declining significantly. Income taxes payable and current operating lease liabilities remained relatively stable, each contributing between 1% and 3% of the total.
- Non-Current Liabilities Composition
- Non-current operating lease liabilities consistently formed the largest portion of non-current liabilities, generally ranging from 6% to 8%. Retirement obligations were the next largest component, decreasing from approximately 5% to 3% over the period. Deferred tax liabilities remained relatively stable, fluctuating between 0.4% and 1%. Long-term debt, excluding the current portion, remained relatively small, generally below 0.15%, with a notable increase to 8.4% in mid-2024 before declining. Other non-current liabilities fluctuated between approximately 0.8% and 1.8%.
- Shareholders’ Equity Trends
- Retained earnings consistently constituted the largest component of shareholders’ equity, generally ranging between 32% and 42%. Additional paid-in capital also represented a significant portion, fluctuating between 18% and 28%. Treasury shares exhibited a negative balance, increasing in magnitude over time, from approximately -6% to -22% by mid-2025. Restricted share units generally ranged between 3% and 5%. Noncontrolling interests remained relatively small, generally below 2%.
Overall, the company demonstrated a generally stable capital structure, with a consistent reliance on both current and non-current liabilities. The significant fluctuations observed in certain line items, particularly the current portion of long-term debt and bank borrowings and treasury shares, warrant further investigation to understand the underlying drivers. The increase in shareholders’ equity in late 2023 and early 2024, driven primarily by retained earnings and additional paid-in capital, suggests positive profitability and capital raising activities during that period.