Stock Analysis on Net

Accenture PLC (NYSE:ACN)

Balance Sheet: Assets 
Quarterly Data

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.

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

US$ in thousands

Microsoft Excel
Nov 30, 2025 Aug 31, 2025 May 31, 2025 Feb 28, 2025 Nov 30, 2024 Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019
Cash and cash equivalents 9,649,405 11,478,729 9,631,607 8,490,438 8,306,055 5,004,469 5,537,217 5,121,107 7,140,841 9,045,032 8,535,446 6,238,787 5,899,703 7,889,833 6,703,568 5,466,116 5,637,117 8,168,174 10,009,380 9,166,578 8,594,003 8,415,330 6,442,261 5,436,456 5,810,537
Short-term investments 5,906 5,945 5,788 5,062 5,150 5,396 4,878 4,540 4,597 4,575 4,482 4,189 4,095 3,973 4,322 6,031 6,968 4,294 4,433 3,518 83,148 94,309 3,676 3,643 3,303
Receivables and contract assets 16,006,709 14,985,073 15,100,877 14,281,294 14,574,637 13,664,847 13,199,388 13,080,504 13,241,359 12,227,186 12,582,660 12,499,168 12,610,353 11,776,775 12,219,074 11,590,876 11,120,401 9,728,212 9,473,441 8,725,392 8,547,711 7,846,892 8,345,601 8,517,949 8,577,386
Other current assets 2,404,674 2,430,942 2,678,233 2,530,858 2,312,495 2,183,069 2,333,935 2,122,670 2,668,779 2,105,138 2,257,485 2,318,814 2,158,309 1,940,290 2,080,776 2,122,107 1,857,166 1,765,831 1,657,604 1,665,232 1,401,232 1,393,225 1,354,698 1,447,245 1,214,878
Current assets 28,066,694 28,900,689 27,416,505 25,307,652 25,198,337 20,857,781 21,075,418 20,328,821 23,055,576 23,381,931 23,380,073 21,060,958 20,672,460 21,610,871 21,007,740 19,185,130 18,621,652 19,666,511 21,144,858 19,560,720 18,626,094 17,749,756 16,146,236 15,405,293 15,606,104
Contract assets 188,147 180,362 161,876 141,561 128,981 120,260 119,281 126,355 121,563 106,994 66,432 75,423 68,730 46,844 35,714 39,442 41,612 38,334 40,455 44,485 44,517 43,257 52,701 56,503 58,071
Investments 803,000 721,260 593,471 441,720 371,507 334,664 231,281 238,934 198,074 197,443 176,259 325,251 324,382 317,972 331,503 336,876 325,714 329,526 327,497 306,162 298,906 324,514 270,984 284,261 278,765
Property and equipment, net 1,558,316 1,566,374 1,611,098 1,510,841 1,507,460 1,521,119 1,451,599 1,458,836 1,467,896 1,530,007 1,534,927 1,560,691 1,634,074 1,659,140 1,665,478 1,656,792 1,654,065 1,639,105 1,538,778 1,500,781 1,506,825 1,545,568 1,445,183 1,425,432 1,386,440
Operating lease assets 2,758,958 2,740,321 2,709,641 2,595,342 2,669,480 2,757,396 2,587,408 2,635,038 2,576,198 2,637,479 2,743,382 2,906,181 2,997,162 3,018,535 3,178,636 3,248,912 3,157,065 3,182,519 3,129,128 3,145,755 3,100,120 3,183,346 3,222,787 3,181,659 3,154,501
Goodwill 22,621,663 22,536,416 21,801,336 20,948,597 20,868,911 21,120,179 19,842,707 17,947,306 16,236,442 15,573,003 14,461,094 14,190,658 13,790,686 13,133,293 12,499,443 12,427,823 12,395,904 11,125,861 9,144,313 8,752,119 8,127,411 7,709,820 7,334,594 6,698,690 6,300,004
Deferred contract costs 1,045,856 1,025,391 984,833 929,143 893,898 862,140 834,045 815,715 827,608 851,972 852,188 850,522 832,653 807,940 826,042 793,800 751,939 731,445 730,919 714,586 715,897 723,168 704,282 690,483 691,727
Deferred tax assets 3,690,039 3,791,215 3,933,142 3,962,252 4,108,532 4,147,496 4,074,545 4,098,881 4,165,605 4,154,878 4,105,869 4,050,145 4,029,760 4,001,200 4,013,089 4,018,121 4,036,565 4,007,130 4,225,383 4,179,778 4,178,723 4,153,146 4,242,528 4,254,782 4,300,909
Intangibles 2,331,615 2,410,755 2,591,685 2,615,648 2,740,590 2,904,031 2,749,965
Other non-current assets 1,634,175 1,522,114 1,558,441 1,417,000 1,380,374 1,307,297 1,175,070 3,657,585 2,882,392 2,811,598 2,808,051 2,707,460 2,765,867 2,667,595 2,537,553 2,610,941 2,690,227 2,455,412 1,843,553 1,781,015 1,669,818 1,646,018 1,638,024 1,506,327 1,394,191
Non-current assets 36,631,769 36,494,208 35,945,523 34,562,104 34,669,733 35,074,582 33,065,901 30,978,650 28,475,778 27,863,374 26,748,202 26,666,331 26,443,314 25,652,519 25,087,458 25,132,707 25,053,091 23,509,332 20,980,026 20,424,681 19,642,217 19,328,837 18,911,083 18,098,137 17,564,608
Total assets 64,698,463 65,394,897 63,362,028 59,869,756 59,868,070 55,932,363 54,141,319 51,307,471 51,531,354 51,245,305 50,128,275 47,727,289 47,115,774 47,263,390 46,095,198 44,317,837 43,674,743 43,175,843 42,124,884 39,985,401 38,268,311 37,078,593 35,057,319 33,503,430 33,170,712

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).


Cash and Cash Equivalents
The cash and cash equivalents exhibit notable fluctuations over the periods. Following a dip between Nov 30, 2019, and Feb 29, 2020, there was a significant increase peaking around May 31, 2021. Subsequently, a decline persisted until Feb 29, 2024, followed by another rise, culminating in a peak at Aug 31, 2025. These fluctuations suggest varying liquidity management strategies or operational cash needs over time.
Short-term Investments
Short-term investments have remained relatively stable with minor volatility. Peaks were noticeable around Aug 31, 2020, and Aug 31, 2025, but overall, this component has a minimal contribution compared to cash holdings.
Receivables and Contract Assets
Receivables and contract assets show an overall upward trend, reflecting growth in sales or services delivered on credit. A steady increase from Nov 30, 2019, through May 31, 2025, indicates expanding business activity or extended payment terms. Minor periods of plateauing or slight declines occur but do not offset the general rise.
Other Current Assets
Other current assets demonstrate a gradually increasing trend with some fluctuations. Growth is observed particularly from Nov 30, 2019, to Aug 31, 2023, with occasional dips that are relatively modest. This trend supports increasing current asset diversity or operational complexity.
Current Assets
The total current assets show a general increase from Nov 2019 through Nov 2025, despite some interim volatility, notably a dip around Aug 31, 2021, and Feb 29, 2024. The overall rising trend points to strengthening short-term asset position aligned with the company's growth or operational demands.
Contract Assets
Contract assets reveal modest volatility with some periods of increase, particularly from Nov 30, 2021, onward. Peaks around Feb 29, 2024, and subsequent quarters suggest increasing unbilled receivables, potentially indicating higher ongoing contract executions or project activity.
Investments
Investments exhibit a generally upward trajectory, with a notable drop around May 31, 2023, followed by a sharp recovery and subsequent increase through Nov 30, 2025. This pattern may reflect portfolio adjustments or strategic investment decisions.
Property and Equipment, Net
This asset category remains relatively stable with slight fluctuations around an overall flat trend. There is a minor declining tendency from Nov 30, 2022, onward, possibly due to depreciation or asset disposals exceeding acquisitions during the later periods.
Operating Lease Assets
Operating lease assets show a gradual decline from Nov 30, 2019, to Aug 31, 2023, followed by a relatively stable trend. The decline could reflect lease term maturities or strategic changes in leased asset utilization.
Goodwill
Goodwill has significantly increased over the analyzed periods, nearly quadrupling from Nov 30, 2019, through Nov 30, 2025. This surge likely indicates acquisitions or business combinations, reflective of expansion through mergers or purchase of intangible value.
Deferred Contract Costs
Deferred contract costs show a consistent, gradual increase over time, suggesting sustained investment in contract-related expenditures with recognition occurring over extended periods.
Deferred Tax Assets
Deferred tax assets exhibit a mild declining trend overall, with minor fluctuations. This may reflect changing tax positions, asset utilization, or valuation adjustments related to tax planning or timing differences.
Intangibles
Intangible assets data is partially unavailable for early periods but shows a downward trend from the earliest available periods starting around Aug 31, 2023, continuing through Nov 30, 2025. This may suggest amortization or impairment of intangible assets.
Other Non-current Assets
Other non-current assets present some volatility, with a peak around Aug 31, 2022, then a sharp decline by Aug 31, 2024, followed by recovery through Nov 30, 2025. The volatility implies possible reclassification, disposals, or revaluations in this asset category.
Non-current Assets
Non-current assets generally trend upward from Nov 30, 2019, to Nov 30, 2025, consistent with asset growth supporting long-term operations, notwithstanding some fluctuations possibly related to asset disposals or impairments.
Total Assets
Total assets increase steadily over the entire period with minor short-term volatility. This upward trend reflects overall business growth, asset acquisitions, and increased investment in operational capacity.

Assets: Selected Items


Current Assets: Selected Items