Balance Sheet: Liabilities and Stockholders’ Equity
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.
Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
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- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Current Ratio since 2005
- Analysis of Revenues
- Analysis of Debt
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Accenture PLC, consolidated balance sheet: liabilities and stockholders’ equity
US$ in thousands
Based on: 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), 10-K (reporting date: 2020-08-31).
- Current Portion of Long-Term Debt and Bank Borrowings
- There is a notable increase over the periods, rising sharply especially from 2023 onwards, culminating in a drastic rise by 2025. This indicates a significant portion of long-term debt becoming due in the near term.
- Accounts Payable
- Accounts payable demonstrate a consistent upward trend until 2024, slightly declining in 2025. This reflects growing obligations to suppliers and creditors during most years, with a minor reduction near the end of the period.
- Deferred Revenues (Current and Non-Current)
- Current deferred revenues increase steadily over time, more markedly in the latter years, suggesting an accumulation of advance payments for services. Non-current deferred revenues fluctuate slightly but remain relatively stable without clear growth.
- Accrued Payroll and Related Benefits
- Accrued payroll shows a general growth with some variation, peaking in 2023, dipping in 2024, then rising again in 2025. This indicates variability in compensation obligations but an overall increasing trend.
- Income Taxes Payable (Current and Non-Current)
- Current income taxes payable rise gradually over the years with minor fluctuations, while non-current income taxes payable also increase steadily, indicating growing tax liabilities.
- Current Operating Lease Liabilities
- These liabilities decrease slowly from 2020 to 2023, followed by a slight increase through 2025, suggesting changes in lease agreements or asset usage patterns.
- Other Accrued Liabilities
- There is an increasing trend with some fluctuations, culminating in a significant jump by 2025, implying growing other accrued expenses.
- Current Liabilities
- Current liabilities expand steadily throughout the period, signaling increasing short-term obligations.
- Long-Term Debt, Excluding Current Portion
- Long-term debt remains stable initially, decreases somewhat in 2022 and 2023, then experiences a substantial increase in 2025, highlighting new or refinanced borrowings.
- Retirement Obligation
- The retirement obligation fluctuates, decreasing until 2023 then increasing again, indicating changes in projected employee benefit obligations.
- Deferred Tax Liabilities
- Deferred tax liabilities rise steadily, illustrating increasing future tax obligations.
- Non-Current Operating Lease Liabilities
- These liabilities gradually decline over the periods, pointing to a reduction in long-term lease commitments.
- Other Non-Current Liabilities
- There is a notable increase beginning in 2024, more than doubling by 2025, which reflects new or increased non-current obligations.
- Non-Current Liabilities
- Overall non-current liabilities show some fluctuations but increase significantly by 2025, driven largely by jumps in long-term debt and other non-current liabilities.
- Total Liabilities
- Total liabilities grow consistently through all the years, with a marked acceleration in 2025, indicating increased total obligations.
- Ordinary Shares and Class A Ordinary Shares
- Par values remain stable with negligible changes in share counts or structure.
- Restricted Share Units
- These increase steadily, indicating an expanding equity compensation program over the years.
- Additional Paid-in Capital
- There is a consistent and substantial increase in this capital, signaling ongoing equity financing or retained earnings allocation to paid-in capital.
- Treasury Shares, at Cost
- Treasury shares increase in absolute value showing a more negative figure over time, reflecting increased share repurchases, though there is some reduction in 2025.
- Retained Earnings
- Retained earnings generally grow, peaking in 2024 before a decline in 2025, suggesting strong profitability until a possible distribution or loss affecting earnings in the final period.
- Accumulated Other Comprehensive Loss
- Comprehensive loss decreases slightly in magnitude over time, indicating a lessening of unrealized losses or other comprehensive items.
- Total Shareholders’ Equity
- Total shareholders’ equity increases steadily, reflecting growth in equity capital and retained earnings, supporting the company’s expanding balance sheet.
- Noncontrolling Interests
- Noncontrolling interests increase consistently, indicating growing minority stakes in subsidiaries or associated entities.
- Total Liabilities and Shareholders’ Equity
- The sum total grows steadily, demonstrating balance sheet expansion and overall business growth.