Stock Analysis on Net

Accenture PLC (NYSE:ACN)

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.

Accenture PLC, consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

Microsoft Excel
Aug 31, 2023 Aug 31, 2022 Aug 31, 2021 Aug 31, 2020 Aug 31, 2019 Aug 31, 2018
Current portion of long-term debt and bank borrowings 104,810 9,175 12,080 7,820 6,411 5,337
Accounts payable 2,491,173 2,559,485 2,274,057 1,349,874 1,646,641 1,348,802
Deferred revenues 4,907,152 4,478,048 4,229,177 3,636,741 3,188,835 2,837,682
Accrued payroll and related benefits 7,506,030 7,611,794 6,747,853 5,083,950 4,890,542 4,569,172
Income taxes payable 720,778 646,471 423,400 453,542 378,017 497,885
Current operating lease liabilities 690,417 707,598 744,164 756,057
Other accrued liabilities 1,588,678 1,510,925 1,278,136 1,374,606 951,450 892,873
Current liabilities 18,009,038 17,523,496 15,708,867 12,662,590 11,061,896 10,151,751
Long-term debt, excluding current portion 43,093 45,893 53,473 54,052 16,247 19,676
Deferred revenues 653,954 712,715 700,080 690,931 565,224 618,124
Retirement obligation 1,595,638 1,692,152 2,016,021 1,859,444 1,765,914 1,410,656
Deferred tax liabilities 395,280 318,584 243,636 179,703 133,232 125,729
Income taxes payable 1,313,971 1,198,139 1,105,896 930,695 892,688 956,836
Non-current operating lease liabilities 2,310,714 2,563,090 2,696,917 2,667,584
Other non-current liabilities 465,024 462,233 553,839 534,421 526,988 441,723
Non-current liabilities 6,777,674 6,992,806 7,369,862 6,916,830 3,900,293 3,572,744
Total liabilities 24,786,712 24,516,302 23,078,729 19,579,420 14,962,189 13,724,495
Ordinary shares, par value 1.00 euros per share 57 57 57 57 57 57
Class A ordinary shares, par value $0.0000225 per share 15 15 15 15 15 15
Class X ordinary shares, par value $0.0000225 per share
Restricted share units 2,403,374 2,091,382 1,750,784 1,585,302 1,411,903 1,234,623
Additional paid-in capital 12,778,782 10,679,180 8,617,838 7,167,227 5,804,448 4,870,764
Treasury shares, at cost (7,062,512) (6,678,037) (3,408,491) (2,565,761) (1,388,376) (2,116,948)
Retained earnings 19,316,224 18,203,842 13,988,748 12,375,533 10,421,538 7,952,413
Accumulated other comprehensive loss (1,743,101) (2,190,342) (1,419,497) (1,561,837) (1,840,577) (1,576,171)
Total Accenture plc shareholders’ equity 25,692,839 22,106,097 19,529,454 17,000,536 14,409,008 10,364,753
Noncontrolling interests 765,754 640,991 567,660 498,637 418,683 359,835
Total shareholders’ equity 26,458,593 22,747,088 20,097,114 17,499,173 14,827,691 10,724,588
Total liabilities and shareholders’ equity 51,245,305 47,263,390 43,175,843 37,078,593 29,789,880 24,449,083

Based on: 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), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Accenture PLC current liabilities increased from 2021 to 2022 and from 2022 to 2023.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Accenture PLC non-current liabilities decreased from 2021 to 2022 and from 2022 to 2023.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Accenture PLC total liabilities increased from 2021 to 2022 and from 2022 to 2023.
Total Accenture plc shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Accenture PLC total Accenture plc shareholders’ equity increased from 2021 to 2022 and from 2022 to 2023.