Balance Sheet: Liabilities and Stockholders’ Equity
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.
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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Accenture PLC pages available for free this week:
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Liquidity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Total Asset Turnover since 2005
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Accenture PLC, consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in thousands
Based on: 10-Q (reporting date: 2026-02-28), 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).
An examination of the balance sheet items reveals notable trends in liabilities and shareholders’ equity over the observed period. Total liabilities generally increased from November 2019 through February 2024, followed by some fluctuations. Shareholders’ equity demonstrated a consistent upward trajectory throughout the period, with a significant increase observed between May 2024 and February 2025.
- Current Liabilities
- Current liabilities exhibited a general increasing trend from November 2019 to August 2021, peaking at approximately US$15.71 billion. A slight decrease was observed in November 2021, followed by another increase through May 2024, reaching US$18.98 billion. Subsequent quarters show some volatility, with a peak of US$20.96 billion in August 2025. Accounts payable consistently represent the largest component of current liabilities, increasing from US$1.58 billion in November 2019 to US$3.12 billion in August 2025. Accrued payroll and related benefits also contribute significantly, fluctuating between approximately US$4.10 billion and US$8.08 billion. Deferred revenues show a steady increase, reaching US$6.62 billion in August 2025, indicating a growing obligation to deliver goods or services for which payment has been received.
- Non-Current Liabilities
- Non-current liabilities also generally increased over the period, though with less pronounced fluctuations than current liabilities. The balance rose from US$6.37 billion in November 2019 to US$13.33 billion in August 2025. Long-term debt, excluding the current portion, remained relatively stable until February 2024, after which it increased substantially, reaching US$78.63 billion in May 2024, before decreasing again. Retirement obligations represent a substantial portion of non-current liabilities, fluctuating between approximately US$1.60 billion and US$2.00 billion. Deferred tax liabilities also contribute significantly, increasing from US$144.66 million to US$528.72 million in May 2025.
- Shareholders’ Equity
- Total shareholders’ equity demonstrated a consistent upward trend throughout the period, increasing from US$15.60 billion in November 2019 to US$32.29 billion in February 2026. Retained earnings are the largest component of shareholders’ equity, growing from US$11.24 billion to US$22.80 billion. Additional paid-in capital also increased significantly, from US$6.16 billion to US$18.68 billion. Treasury shares, representing a reduction in shareholders’ equity, increased in absolute value (negative balance) from approximately -US$1.98 billion to -US$10.97 billion, indicating a substantial share repurchase program. Noncontrolling interests also increased over the period, from US$434.07 million to US$1.09 billion.
The substantial increase in long-term debt in May 2024, coupled with the significant share repurchase activity, warrants further investigation. The consistent growth in deferred revenues and accounts payable suggests increasing operational activity and potentially expanding payment terms with suppliers. Overall, the company’s financial position appears to be strengthening, as evidenced by the consistent growth in shareholders’ equity, despite the increasing levels of both current and non-current liabilities.