Name: Accenture PLC (NYSE:ACN) | Balance Sheet: Assets
Creator: Stock Analysis on Net

Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

Assets: Selected Items

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Current Assets: Selected Items

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Accenture PLC, consolidated balance sheet: assets

US$ in thousands

	Aug 31, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash and cash equivalents	12,831,471)	11,478,729)	5,004,469)	9,045,032)	7,889,833)	8,168,174)
Short-term investments	6,298)	5,945)	5,396)	4,575)	3,973)	4,294)
Receivables	14,215,660)	13,065,433)	11,873,442)	10,690,713)	10,484,211)	8,796,992)
Contract assets, current	2,112,355)	1,919,640)	1,791,405)	1,536,473)	1,292,564)	931,220)
Receivables and contract assets	16,328,015)	14,985,073)	13,664,847)	12,227,186)	11,776,775)	9,728,212)
Other current assets	2,665,356)	2,430,942)	2,183,069)	2,105,138)	1,940,290)	1,765,831)
Current assets	31,831,140)	28,900,689)	20,857,781)	23,381,931)	21,610,871)	19,666,511)
Contract assets, non-current	327,240)	180,362)	120,260)	106,994)	46,844)	38,334)
Equity method investments	355,894)	355,276)	128,634)	23,985)	164,164)	184,157)
Investments without readily determinable fair values	584,599)	365,984)	206,030)	173,458)	153,808)	145,369)
Non-current investments	940,493)	721,260)	334,664)	197,443)	317,972)	329,526)
Property and equipment, net	1,721,652)	1,566,374)	1,521,119)	1,530,007)	1,659,140)	1,639,105)
Operating lease assets	3,005,710)	2,740,321)	2,757,396)	2,637,479)	3,018,535)	3,182,519)
Goodwill	26,819,458)	22,536,416)	21,120,179)	15,573,003)	13,133,293)	11,125,861)
Deferred contract costs	1,163,844)	1,025,391)	862,140)	851,972)	807,940)	731,445)
Deferred tax assets	3,407,747)	3,791,215)	4,147,496)	4,154,878)	4,001,200)	4,007,130)
Intangibles	2,906,682)	2,410,755)	2,904,031)	2,072,957)	1,930,808)	1,710,938)
Other non-current assets	1,473,826)	1,522,114)	1,307,297)	738,641)	736,787)	744,474)
Non-current assets	41,766,652)	36,494,208)	35,074,582)	27,863,374)	25,652,519)	23,509,332)
Total assets	73,597,792)	65,394,897)	55,932,363)	51,245,305)	47,263,390)	43,175,843)

Based on: 10-K (reporting date: 2026-08-31), 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).

Total assets exhibit a sustained upward trajectory, growing from $43.18 billion in 2021 to $73.60 billion by 2026. This expansion is characterized by a notable acceleration in the latter half of the period, specifically between 2024 and 2026, where total assets increased by approximately $17.66 billion.

Liquidity and Working Capital Dynamics: Cash and cash equivalents demonstrated significant volatility, reaching a period low of $5.00 billion in 2024 before rebounding sharply to $12.83 billion by 2026. Concurrently, receivables and current contract assets have maintained a consistent growth pattern, increasing from $9.73 billion in 2021 to $16.33 billion in 2026. This linear growth in receivables suggests an expansion in the client base and overall business volume.
Intangible Asset Expansion and M&A Influence: A primary driver of the balance sheet growth is the substantial increase in goodwill, which rose from $11.13 billion in 2021 to $26.82 billion in 2026. When combined with the increase in intangibles, which grew from $1.71 billion to $2.91 billion over the same period, the data indicates a strategic emphasis on inorganic growth through acquisitions.
Non-Current Investment and Operational Asset Trends: Non-current investments showed a marked increase in the final two years of the period, rising to $940.49 million by 2026 from $329.53 million in 2021. In contrast, deferred tax assets followed a gradual downward trend, declining from $4.01 billion to $3.41 billion. Property and equipment remained relatively stagnant, fluctuating within a narrow range between $1.52 billion and $1.72 billion, reflecting the capital-light nature of the business model.
Contract Asset Trajectory: Both current and non-current contract assets have trended upward. Current contract assets increased from $931.22 million in 2021 to $2.11 billion in 2026, while non-current contract assets saw a sharper relative increase, growing from $38.33 million in 2021 to $327.24 million in 2026, indicating a rise in long-term project recognitions.

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