Stock Analysis on Net
Stock Analysis on Net
Microsoft Excel LibreOffice Calc

Accenture PLC (NYSE:ACN)

Balance Sheet: Assets
Quarterly Data

Beginner level

The balance sheet provides creditors, investors, and analysts with information on company’s resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company’s 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.

Accenture PLC, consolidated balance sheet: assets (quarterly data)

US$ in thousands

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May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014 Aug 31, 2014 May 31, 2014 Feb 28, 2014 Nov 30, 2013
Cash and cash equivalents 6,442,261  5,436,456  5,810,537  6,126,853  4,769,158  4,464,889  4,363,790  5,061,360  3,928,845  3,595,079  3,681,711  4,126,860  3,382,208  3,238,862  4,077,058  4,905,609  3,497,878  3,034,659  3,073,193  4,360,766  4,026,189  4,061,400  4,472,347  4,921,305  4,048,859  3,680,274  4,527,198 
Short-term investments 3,676  3,643  3,303  3,313  3,338  3,111  3,116  3,192  3,261  3,418  682  3,011  2,639  2,502  2,511  2,875  2,869  2,820  2,728  2,448  2,383  2,619  2,459  2,602  2,687  2,706  2,594 
Receivables and contract assets 8,345,601  8,517,949  8,577,386  8,095,071  8,134,147  8,151,411  8,023,057  7,496,368  7,446,699  7,511,301  7,457,955  6,885,257  6,741,725  6,563,893  6,469,008  6,222,399  6,440,478  6,006,554  6,025,645  5,725,424  5,548,135  5,426,178  5,654,728  5,663,334  5,570,061  5,318,684  5,232,580 
Deferred income taxes, net —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  891,390  868,631  776,211  879,320  865,472  749,227  740,383  731,820  818,747  835,845  805,194 
Other current assets 1,354,698  1,447,245  1,214,878  1,225,364  1,235,017  1,213,889  1,150,445  1,024,639  958,067  1,175,150  1,163,493  1,082,161  1,079,163  958,745  819,829  845,339  743,396  766,136  745,271  611,436  627,342  768,384  706,328  585,381  694,339  796,371  723,893 
Current assets 16,146,236  15,405,293  15,606,104  15,450,601  14,141,660  13,833,300  13,540,408  13,585,559  12,336,872  12,284,948  12,303,841  12,097,289  11,205,735  10,764,002  11,368,406  11,976,222  11,576,011  10,678,800  10,623,048  11,579,394  11,069,521  11,007,808  11,576,245  11,904,442  11,134,693  10,633,880  11,291,459 
Contract assets 52,701  56,503  58,071  71,002  19,739  20,691  26,324  23,036  42,465  35,786  39,339  40,938  50,914  52,898  51,370  68,145  51,179  55,945  18,543  15,501  23,523  23,628  32,464  28,039  27,593  30,947  21,999 
Investments 270,984  284,261  278,765  240,313  235,286  229,085  231,980  215,532  208,557  218,509  227,189  211,610  199,465  190,358  239,470  198,633  132,427  61,037  44,179  45,027  43,763  50,130  60,321  66,783  70,405  43,350  43,536 
Property and equipment, net 1,445,183  1,425,432  1,386,440  1,391,166  1,341,548  1,282,765  1,243,268  1,264,020  1,228,946  1,196,195  1,158,960  1,140,598  1,041,006  968,433  928,900  956,542  883,609  856,403  804,012  801,884  752,362  725,917  740,496  793,444  786,599  783,961  779,247 
Lease assets 3,222,787  3,181,659  3,154,501  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  — 
Goodwill 7,334,594  6,698,690  6,300,004  6,205,550  6,078,816  5,782,856  5,522,687  5,383,012  5,275,293  5,286,197  5,078,504  5,002,352  4,610,996  4,224,007  4,008,760  3,609,437  3,538,147  3,501,419  3,521,828  2,929,833  2,669,172  2,437,595  2,399,308  2,395,894  2,354,811  2,312,145  1,931,120 
Deferred contract costs 704,282  690,483  691,727  681,492  685,605  702,404  702,903  705,124  728,582  753,910  740,972  755,871  756,799  737,354  725,717  733,219  725,466  679,135  662,225  655,482  622,026  609,587  626,711  629,905  617,447  599,925  588,897 
Deferred tax assets 4,242,528  4,254,782  4,300,909  4,349,464  4,222,011  4,258,979  4,219,300  2,086,807  2,269,992  2,125,608  2,235,695  2,214,901  2,103,664  2,030,673  2,079,881  2,077,312  1,229,695  1,255,400  1,281,091  1,274,019  1,231,676  1,177,211  1,246,589  1,152,105  1,096,287  1,051,482  1,042,505 
Other non-current assets 1,638,024  1,506,327  1,394,191  1,400,292  1,431,695  1,280,128  1,219,542  1,185,993  1,160,086  1,231,826  1,189,653  1,226,331  1,167,013  1,111,048  1,041,237  989,494  1,054,513  1,059,639  1,038,949  964,918  896,684  959,689  947,899  959,840  914,549  901,519  817,175 
Non-current assets 18,911,083  18,098,137  17,564,608  14,339,279  14,014,700  13,556,908  13,166,004  10,863,524  10,913,921  10,848,031  10,670,312  10,592,601  9,929,857  9,314,771  9,075,335  8,632,782  7,615,036  7,468,978  7,370,827  6,686,664  6,239,206  5,983,757  6,053,788  6,026,010  5,867,691  5,723,329  5,224,479 
Total assets 35,057,319  33,503,430  33,170,712  29,789,880  28,156,360  27,390,208  26,706,412  24,449,083  23,250,793  23,132,979  22,974,153  22,689,890  21,135,592  20,078,773  20,443,741  20,609,004  19,191,047  18,147,778  17,993,875  18,266,058  17,308,727  16,991,565  17,630,033  17,930,452  17,002,384  16,357,209  16,515,938 

Based on: 10-Q (filing date: 2020-06-25), 10-Q (filing date: 2020-03-19), 10-Q (filing date: 2019-12-19), 10-K (filing date: 2019-10-29), 10-Q (filing date: 2019-06-27), 10-Q (filing date: 2019-03-28), 10-Q (filing date: 2018-12-20), 10-K (filing date: 2018-10-24), 10-Q (filing date: 2018-06-28), 10-Q (filing date: 2018-03-22), 10-Q (filing date: 2017-12-21), 10-K (filing date: 2017-10-26), 10-Q (filing date: 2017-06-22), 10-Q (filing date: 2017-03-23), 10-Q (filing date: 2016-12-21), 10-K (filing date: 2016-10-28), 10-Q (filing date: 2016-06-23), 10-Q (filing date: 2016-03-24), 10-Q (filing date: 2015-12-17), 10-K (filing date: 2015-10-30), 10-Q (filing date: 2015-06-25), 10-Q (filing date: 2015-03-26), 10-Q (filing date: 2014-12-18), 10-K (filing date: 2014-10-24), 10-Q (filing date: 2014-06-26), 10-Q (filing date: 2014-03-27), 10-Q (filing date: 2013-12-19).

Assets: Selected Items

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Accenture PLC’s current assets decreased from Q1 2020 to Q2 2020 but then increased from Q2 2020 to Q3 2020 exceeding Q1 2020 level.
Property and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Accenture PLC’s property and equipment, net increased from Q1 2020 to Q2 2020 and from Q2 2020 to Q3 2020.
Non-current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Accenture PLC’s non-current assets increased from Q1 2020 to Q2 2020 and from Q2 2020 to Q3 2020.
Total assets Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Accenture PLC’s total assets increased from Q1 2020 to Q2 2020 and from Q2 2020 to Q3 2020.

Current Assets: Selected Items

Balance sheet item Description The company
Cash and cash equivalents Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. Accenture PLC’s cash and cash equivalents decreased from Q1 2020 to Q2 2020 but then increased from Q2 2020 to Q3 2020 exceeding Q1 2020 level.
Short-term investments Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current. Accenture PLC’s short-term investments increased from Q1 2020 to Q2 2020 and from Q2 2020 to Q3 2020.
Receivables and contract assets The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value. Accenture PLC’s receivables and contract assets decreased from Q1 2020 to Q2 2020 and from Q2 2020 to Q3 2020.