Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Sales (P/S) since 2005
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Accenture PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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), 10-K (reporting date: 2019-08-31), 10-Q (reporting date: 2019-05-31), 10-Q (reporting date: 2019-02-28), 10-Q (reporting date: 2018-11-30).
- Current liabilities
- Current liabilities as a percentage of total liabilities and shareholders' equity showed a decreasing trend from late 2018 to late 2019, falling from around 38% to approximately 33.7%. Following this period, current liabilities remained relatively stable, fluctuating between approximately 28.6% and 37.1%. A notable spike occurred in late 2023, with a sharp increase in the current portion of long-term debt and bank borrowings, rising abruptly from around 0.02% to nearly 3%, suggesting a large refinancing or repayment event.
- Accounts payable
- The accounts payable ratio decreased steadily from about 5.55% in mid-2019 to around 3.64% by mid-2020, indicating improved payment cycles or supply chain terms. However, it rebounded in subsequent quarters, varying between 4.16% and 5%, with minor fluctuations, demonstrating some variability but generally maintaining around 4.3% to 5% in recent periods.
- Deferred revenues (current and non-current)
- Current deferred revenues showed a declining trend from 12.18% in early 2019 to about 7.87% by late 2024, pointing to a reduction in unearned revenue liabilities. Similarly, non-current deferred revenues decreased from 2.25% in late 2018 to approximately 1.02% by mid-2025. This overall decline indicates a lower amount of advanced payments or obligations carried forward, possibly reflecting changes in business operations or revenue recognition practices.
- Accrued payroll and related benefits
- Accrued payroll and related benefits as a percentage declined from around 17.38% in late 2018 to about 12%, with some intermittent increases toward 15.29% in mid-2022. The more recent quarters show a downward movement settling roughly between 10% to 12%, suggesting cautious payroll accrual management or workforce adjustments over time.
- Income taxes payable
- Current income taxes payable showed a gradual decline from 1.92% in late 2018 to around 1.03% in mid-2025, although with some minor fluctuations. Non-current income taxes payable similarly trended downward from 3.33% to near 2.2% over the same period, which may indicate improved tax planning or changes in tax obligations.
- Operating lease liabilities
- Both current and non-current operating lease liabilities exhibited decreasing trends. Starting in mid-2019, current lease liabilities decreased from approximately 2.14% to about 1.14% in mid-2025. Non-current operating lease liabilities also fell substantially from 7.99% to about 3.61%. These reductions may reflect lease terminations, renegotiations, or shifts toward capitalizing leases differently following accounting standards changes.
- Other accrued liabilities
- Other accrued liabilities fluctuated within a narrow band around 2.5% to 3.2%, showing no significant trending movements but reflecting consistent short-term obligations.
- Long-term debt, excluding current portion
- Long-term debt remained very low as a percentage through most periods (around 0.05% to 0.17%) until late 2024, when it increased sharply to 8.42% and remained at elevated levels through mid-2025. This sharp rise may indicate new long-term financing arrangements or debt issuance.
- Retirement obligation
- The retirement obligation decreased steadily from around 5.26% to near 3.11% over the timeframe, implying liability management, funding changes, or actuarial adjustments impacting pension obligations.
- Deferred tax liabilities
- Deferred tax liabilities showed modest increases from 0.51% to around 0.83% by mid-2025, indicating incremental tax timing differences or tax law impacts on deferred taxes.
- Total liabilities
- Total liabilities remained about half of total liabilities and shareholders’ equity across the periods, with a peak near 53.45% in mid-2021, followed by a gradual decline to about 45.51% in early 2024, and then a rise again nearing 50% by mid-2025. This suggests generally balanced but slightly fluctuating capital structure.
- Shareholders’ equity components
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The shareholders' equity proportion of total capitalization hovered near 50%, showing a stable equity base.
- Retained earnings
- Consistently represented a large share of equity, increasing from 38.88% in late 2018 to a peak near 42.11% in early 2025, signifying accumulation of profits and reinvestment.
- Additional paid-in capital
- Increased gradually from 19.38% to over 27% by early 2025, indicating capital increases or equity transactions expanding this account.
- Treasury shares
- Showed a growing negative balance, deepening from -10.29% to -22.09%, reflecting share repurchases or cancellations increasing treasury stock holdings.
- Restricted share units
- Fluctuated moderately around 3% to 5%, suggesting ongoing equity-based compensation programs.
- Accumulated other comprehensive loss
- Experienced improvement overall, lessening from -5.53% to -2.34%, indicating reduced losses in this category, perhaps from foreign currency or pension adjustments.
- Noncontrolling interests
- Noncontrolling interests exhibited a slight upward trend from 1.41% to 1.57%, showing increased minority interests possibly due to acquisitive activities or joint ventures.
- Summary of capital structure
- The total liabilities and shareholders’ equity sum consistently to 100% by definition. Over time, the balance between liabilities and equity shows modest shifts with a trend toward increased equity and reduced liabilities until late 2022, followed by some rising liabilities in 2024. Significant changes are noted in debt components in late 2023 and 2024, with spikes in current and long-term debt possibly reflecting financing changes. The steady growth in retained earnings and additional paid-in capital supports a strengthening equity base, despite increasing treasury shares.