Stock Analysis on Net

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.

Accenture PLC, consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in thousands

Microsoft Excel
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 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017
Current portion of long-term debt and bank borrowings 111,141 104,819 104,810 10,389 10,815 9,430 9,175 8,768 9,092 9,089 12,080 9,157 9,040 8,925 7,820 8,697 6,697 3,698 6,411 4,137 4,365 4,727 5,337 2,840 2,914 2,979
Accounts payable 2,228,446 2,574,700 2,491,173 2,388,474 2,470,896 2,417,777 2,559,485 2,384,352 2,229,221 2,210,163 2,274,057 1,926,910 1,740,395 1,513,442 1,349,874 1,405,977 1,526,135 1,581,112 1,646,641 1,562,995 1,472,130 1,355,538 1,348,802 1,388,989 1,367,464 1,316,930
Deferred revenues 5,363,972 4,459,593 4,907,152 5,101,692 5,112,570 4,326,633 4,478,048 4,561,147 4,663,024 4,006,078 4,229,177 4,230,907 4,181,625 3,524,781 3,636,741 3,536,521 3,594,142 2,986,524 3,188,835 3,255,784 3,335,751 2,850,452 2,837,682 2,744,402 2,930,645 2,494,949
Accrued payroll and related benefits 5,955,341 7,260,479 7,506,030 6,632,448 5,974,677 6,872,860 7,611,794 7,047,124 6,151,644 6,445,109 6,747,853 6,195,545 5,551,999 5,179,301 5,083,950 4,426,829 4,101,115 4,652,038 4,890,542 4,461,985 4,016,627 4,642,378 4,569,172 4,000,562 3,570,698 4,504,531
Income taxes payable 420,452 755,929 720,778 688,525 535,001 694,354 646,471 615,959 517,660 547,883 423,400 489,096 439,820 445,824 453,542 443,881 371,462 448,010 378,017 512,820 554,745 513,475 497,885 483,723 602,950 718,246
Current operating lease liabilities 682,553 683,628 690,417 690,584 700,570 707,863 707,598 733,805 728,381 738,285 744,164 733,571 733,082 732,878 756,057 738,642 737,781 710,787
Other accrued liabilities 1,374,109 1,441,090 1,588,678 1,580,416 1,544,993 1,431,329 1,510,925 1,211,437 1,241,100 1,275,400 1,278,136 1,344,373 1,434,707 1,413,948 1,374,606 1,267,734 840,243 817,239 951,450 754,266 835,431 809,765 892,873 933,080 893,241 825,391
Current liabilities 16,136,014 17,280,238 18,009,038 17,092,528 16,349,522 16,460,246 17,523,496 16,562,592 15,540,122 15,232,007 15,708,867 14,929,559 14,090,668 12,819,099 12,662,590 11,828,281 11,177,575 11,199,408 11,061,896 10,551,987 10,219,049 10,176,335 10,151,751 9,553,596 9,367,912 9,863,026
Long-term debt, excluding current portion 71,635 42,309 43,093 43,865 45,155 45,122 45,893 51,546 52,152 55,884 53,473 61,629 59,323 59,881 54,052 60,342 13,183 15,935 16,247 19,855 19,753 19,896 19,676 25,958 25,923 22,226
Deferred revenues 647,020 634,981 653,954 687,098 726,092 710,017 712,715 733,982 746,596 701,629 700,080 698,740 685,193 668,267 690,931 638,821 629,505 585,301 565,224 571,769 607,038 601,393 618,124 635,737 656,638 687,950
Retirement obligation 1,607,405 1,586,945 1,595,638 1,678,405 1,641,782 1,601,619 1,692,152 2,026,018 2,049,603 2,045,443 2,016,021 1,944,392 1,919,561 1,875,976 1,859,444 1,820,410 1,810,338 1,784,347 1,765,914 1,419,191 1,412,558 1,404,239 1,410,656 1,448,608 1,446,277 1,422,308
Deferred tax liabilities 454,496 415,386 395,280 402,984 364,510 373,006 318,584 364,951 335,515 320,163 243,636 278,306 240,741 201,376 179,703 208,146 167,467 144,659 133,232 149,196 139,792 136,139 125,729 132,324 126,056 121,397
Income taxes payable 1,304,336 1,374,062 1,313,971 1,270,733 1,250,019 1,273,738 1,198,139 1,197,105 1,232,982 1,144,011 1,105,896 1,128,791 960,322 995,478 930,695 907,590 866,392 905,952 892,688 875,850 826,188 889,554 956,836 902,337 682,162 604,972
Non-current operating lease liabilities 2,293,252 2,249,466 2,310,714 2,351,375 2,451,961 2,537,632 2,563,090 2,694,489 2,763,519 2,674,020 2,696,917 2,643,509 2,672,945 2,627,185 2,667,584 2,704,540 2,652,548 2,651,651
Other non-current liabilities 836,889 462,530 465,024 539,358 440,970 448,444 462,233 452,792 440,369 562,928 553,839 545,994 514,221 594,833 534,421 405,544 265,616 282,251 526,988 425,554 437,285 423,288 441,723 399,497 389,585 358,837
Non-current liabilities 7,215,033 6,765,679 6,777,674 6,973,818 6,920,489 6,989,578 6,992,806 7,520,883 7,620,736 7,504,078 7,369,862 7,301,361 7,052,306 7,022,996 6,916,830 6,745,393 6,405,049 6,370,096 3,900,293 3,461,415 3,442,614 3,474,509 3,572,744 3,544,461 3,326,641 3,217,690
Total liabilities 23,351,047 24,045,917 24,786,712 24,066,346 23,270,011 23,449,824 24,516,302 24,083,475 23,160,858 22,736,085 23,078,729 22,230,920 21,142,974 19,842,095 19,579,420 18,573,674 17,582,624 17,569,504 14,962,189 14,013,402 13,661,663 13,650,844 13,724,495 13,098,057 12,694,553 13,080,716
Ordinary shares, par value 1.00 euros per share 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57 57
Class A ordinary shares, par value $0.0000225 per share 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 14 14
Class X ordinary shares, par value $0.0000225 per share
Restricted share units 1,863,338 2,553,022 2,403,374 2,030,576 1,636,155 2,167,437 2,091,382 1,753,930 1,438,596 1,931,366 1,750,784 1,482,357 1,207,161 1,721,681 1,585,302 1,337,761 1,095,560 1,525,898 1,411,903 1,195,983 954,613 1,342,965 1,234,623 1,110,951 884,982 1,187,775
Additional paid-in capital 14,555,758 13,353,477 12,778,782 12,637,709 12,163,671 11,051,309 10,679,180 10,534,282 10,065,790 9,097,934 8,617,838 8,756,315 8,389,344 7,551,089 7,167,227 7,190,179 6,884,963 6,162,252 5,804,448 6,059,471 5,783,062 5,176,749 4,870,764 4,934,185 4,266,838 3,755,060
Treasury shares, at cost (8,790,812) (8,032,018) (7,062,512) (6,127,121) (5,593,010) (5,169,967) (6,678,037) (6,122,402) (5,297,349) (4,079,625) (3,408,491) (4,639,423) (3,913,917) (3,163,841) (2,565,761) (3,085,444) (2,571,256) (1,977,391) (1,388,376) (3,761,010) (3,357,665) (2,748,448) (2,116,948) (3,201,012) (2,552,028) (2,046,811)
Retained earnings 21,151,637 20,429,413 19,316,224 18,692,118 17,500,001 16,981,432 18,203,842 17,177,358 16,028,399 15,110,688 13,988,748 15,004,281 14,035,805 13,276,702 12,375,533 12,565,857 11,867,507 11,236,275 10,421,538 11,709,317 11,421,964 10,384,064 7,952,413 8,296,830 8,149,090 7,339,188
Accumulated other comprehensive loss (1,657,140) (1,627,215) (1,743,101) (1,900,923) (1,944,270) (2,055,672) (2,190,342) (1,954,146) (1,675,485) (1,707,236) (1,419,497) (1,260,757) (1,410,438) (1,479,202) (1,561,837) (1,993,819) (1,802,257) (1,779,968) (1,840,577) (1,466,509) (1,465,013) (1,476,546) (1,576,171) (1,343,701) (1,066,266) (1,133,153)
Total Accenture plc shareholders’ equity 27,122,853 26,676,751 25,692,839 25,332,431 23,762,619 22,974,611 22,106,097 21,389,094 20,560,023 20,353,199 19,529,454 19,342,845 18,308,027 17,906,501 17,000,536 16,014,606 15,474,589 15,167,138 14,409,008 13,737,324 13,337,033 12,678,856 10,364,753 9,797,325 9,682,687 9,102,130
Noncontrolling interests 833,571 808,686 765,754 729,498 694,659 691,339 640,991 622,629 596,956 585,459 567,660 551,119 534,400 519,715 498,637 469,039 446,217 434,070 418,683 405,634 391,512 376,712 359,835 355,411 755,739 791,307
Total shareholders’ equity 27,956,424 27,485,437 26,458,593 26,061,929 24,457,278 23,665,950 22,747,088 22,011,723 21,156,979 20,938,658 20,097,114 19,893,964 18,842,427 18,426,216 17,499,173 16,483,645 15,920,806 15,601,208 14,827,691 14,142,958 13,728,545 13,055,568 10,724,588 10,152,736 10,438,426 9,893,437
Total liabilities and shareholders’ equity 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 29,789,880 28,156,360 27,390,208 26,706,412 24,449,083 23,250,793 23,132,979 22,974,153

Based on: 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), 10-K (reporting date: 2019-08-31), 10-Q (reporting date: 2019-05-31), 10-Q (reporting date: 2019-02-28), 10-Q (reporting date: 2018-11-30), 10-K (reporting date: 2018-08-31), 10-Q (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30).

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 decreased from Q4 2023 to Q1 2024 and from Q1 2024 to Q2 2024.
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 Q4 2023 to Q1 2024 but then increased from Q1 2024 to Q2 2024 exceeding Q4 2023 level.
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 decreased from Q4 2023 to Q1 2024 and from Q1 2024 to Q2 2024.
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 Q4 2023 to Q1 2024 and from Q1 2024 to Q2 2024.