.Income Statement Quarterly Data
Difficulty: Beginner
The income statement presents information on the financial results of a company's business activities over a period of time. The income statement communicates how much revenue the company generated during a period and what cost it incurred in connection with generating that revenue.
Accenture PLC, Consolidated Income Statement (quarterly data)
USD $ in thousands
| 3 months ended | 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 | Aug 31, 2013 | May 31, 2013 | Feb 28, 2013 | Nov 30, 2012 | Aug 31, 2012 | May 31, 2012 | Feb 29, 2012 | Nov 30, 2011 | |||||||||||||||||||||||||||
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| | Revenues before reimbursements (Net revenues) | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Reimbursements | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Revenues | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||||||||
| | Cost of services before reimbursable expenses | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Reimbursable expenses | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Cost of services | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||||||||
| | Gross profit | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||||||||
| | Sales and marketing | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | General and administrative costs | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Pension settlement charge | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Reorganization (costs) benefits, net | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Operating income | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||||||||
| | Gain (loss) on investments, net | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Interest income | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Interest expense | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Other income (expense), net | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Gain (loss) on sale of businesses | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Income before income taxes | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||||||||
| | (Provision for) benefit from income taxes | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Net income | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||||||||
| | Net income attributable to noncontrolling interests | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| | Net income attributable to Accenture plc | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Item | Description | The company |
|---|---|---|
| Revenues before reimbursements (Net revenues) | Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. | Accenture PLC's revenues before reimbursements (Net revenues) increased from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
| Operating income | The net result for the period of deducting operating expenses from operating revenues. | Accenture PLC's operating income increased from Q4 2017 to Q1 2018 but then declined significantly from Q1 2018 to Q2 2018. |
| Income before income taxes | Sum of operating profit and nonoperating income (expense) before income (loss) from equity method investments, income taxes, extraordinary items, cumulative effects of changes in accounting principles, and noncontrolling interest. | Accenture PLC's income before income taxes increased from Q4 2017 to Q1 2018 but then declined significantly from Q1 2018 to Q2 2018. |
| Net income | The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. | Accenture PLC's net income increased from Q4 2017 to Q1 2018 but then declined significantly from Q1 2018 to Q2 2018. |
| Net income attributable to Accenture plc | The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes. | Accenture PLC's net income attributable to Accenture plc increased from Q4 2017 to Q1 2018 but then declined significantly from Q1 2018 to Q2 2018. |
