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

	Nov 30, 2025	Aug 31, 2025	May 31, 2025	Feb 28, 2025	Nov 30, 2024	Aug 31, 2024	May 31, 2024	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
Current portion of long-term debt and bank borrowings	113,676)	114,484)	115,064)	115,179)	114,321)	946,229)	1,610,025)	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)
Accounts payable	2,971,647)	2,695,589)	2,678,917)	2,614,866)	2,579,165)	2,743,807)	2,251,330)	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)
Deferred revenues	5,494,732)	6,073,170)	6,036,875)	5,460,618)	4,711,553)	5,174,923)	5,299,334)	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)
Accrued payroll and related benefits	7,937,214)	8,084,214)	6,984,147)	6,071,242)	6,602,324)	7,050,833)	6,416,460)	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)
Income taxes payable	665,737)	701,219)	653,915)	622,374)	863,673)	719,084)	557,561)	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)
Current operating lease liabilities	729,244)	729,003)	724,278)	691,158)	709,964)	726,202)	680,484)	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	1,984,271)	1,954,418)	1,575,639)	1,554,918)	1,605,968)	1,615,049)	1,392,559)	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)
Current liabilities	19,896,521)	20,352,097)	18,768,835)	17,130,355)	17,186,968)	18,976,127)	18,207,753)	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)
Long-term debt, excluding current portion	5,031,646)	5,034,169)	5,035,975)	5,042,111)	5,039,460)	78,628)	68,878)	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)
Deferred revenues	727,393)	642,361)	647,351)	638,448)	623,750)	641,091)	621,251)	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)
Retirement obligation	1,828,303)	1,858,499)	1,973,513)	1,862,043)	1,845,092)	1,815,867)	1,629,907)	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)
Deferred tax liabilities	459,236)	471,931)	528,724)	451,648)	453,066)	428,845)	516,745)	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)
Income taxes payable	1,329,110)	1,291,921)	1,392,242)	1,274,620)	1,366,759)	1,514,869)	1,389,233)	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)
Non-current operating lease liabilities	2,327,433)	2,305,210)	2,289,941)	2,211,882)	2,282,652)	2,369,490)	2,242,156)	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	1,176,539)	1,197,742)	1,175,933)	1,076,701)	967,900)	939,198)	845,654)	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)
Non-current liabilities	12,879,660)	12,801,833)	13,043,679)	12,557,453)	12,578,679)	7,787,988)	7,313,824)	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)
Total liabilities	32,776,181)	33,153,930)	31,812,514)	29,687,808)	29,765,647)	26,764,115)	25,521,577)	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)
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)
Class A ordinary shares, par value $0.0000225 per share	15)	14)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)	15)
Class X ordinary shares, par value $0.0000225 per share	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)	—)
Restricted share units	2,954,675)	2,790,652)	2,369,010)	1,983,239)	2,777,423)	2,614,608)	2,242,122)	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)
Additional paid-in capital	17,236,636)	16,603,344)	17,216,686)	16,685,363)	15,364,338)	14,710,857)	15,013,157)	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)
Treasury shares, at cost	(9,875,573)	(7,751,973)	(13,995,682)	(12,324,187)	(11,304,512)	(10,564,572)	(9,997,842)	(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)
Retained earnings	22,148,070)	21,018,731)	26,450,228)	25,209,996)	24,402,568)	23,082,423)	22,242,224)	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)
Accumulated other comprehensive loss	(1,596,377)	(1,465,379)	(1,485,589)	(2,308,430)	(2,049,394)	(1,554,742)	(1,755,244)	(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)
Total Accenture plc shareholders’ equity	30,867,503)	31,195,446)	30,554,725)	29,246,053)	29,190,495)	28,288,646)	27,744,489)	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)
Noncontrolling interests	1,054,779)	1,045,521)	994,789)	935,895)	911,928)	879,602)	875,253)	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)
Total shareholders’ equity	31,922,282)	32,240,967)	31,549,514)	30,181,948)	30,102,423)	29,168,248)	28,619,742)	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)
Total liabilities and shareholders’ equity	64,698,463)	65,394,897)	63,362,028)	59,869,756)	59,868,070)	55,932,363)	54,141,319)	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)

The financial data presents a broad overview of the liabilities and shareholders' equity trends over multiple quarters. Several key observations emerge from the data trends:

Current Portion of Long-Term Debt and Bank Borrowings: The balance demonstrates significant volatility, with a sharp peak observed around August 31, 2023, at approximately 104,810 thousand US dollars. Afterwards, it returns to a more stable range near 100,000 to 115,000 thousand US dollars. An extreme outlier appears on August 31, 2024, with a drastic increase to over 1.6 million, followed by a sharp decrease again, indicating a potential single large transaction or refinancing event during that period.
Accounts Payable: Accounts payable generally trended upwards, increasing from approximately 1.58 million to nearly 3 million US dollars by the end of the period. Notably, there was steady growth with some fluctuations, showing increased obligations possibly linked to business expansion or increased supplier services.
Deferred Revenues (Current and Non-current): Both current and non-current deferred revenues exhibit growth over time. Current deferred revenues increased from near 2.98 million to a peak surpassing 6 million US dollars, indicating growing advanced payments or unearned revenues. Non-current deferred revenues also increased, though at a slower rate, reflecting long-term contractual prepayments or services to be delivered.
Accrued Payroll and Related Benefits: This liability item shows a strong upward trend from roughly 4.65 million to over 8 million US dollars. Despite some interim fluctuations, overall it suggests increased personnel-related costs or accruals, potentially reflecting workforce growth or changes in compensation liabilities.
Income Taxes Payable: Income taxes payable generally increased from 448 thousand to nearly 864 thousand US dollars in the current portion, and from 906 thousand to over 1.3 million in the longer-term category, signifying heightened taxable income or changes in tax payment schedules.
Operating Lease Liabilities (Current and Non-current): Current operating lease liabilities remained relatively stable, fluctuating around 700,000 to 730,000 thousand US dollars. Non-current operating lease liabilities maintained values near 2.5 to 2.8 million, showing stable lease commitments without significant change in lease liability structures.
Other Accrued Liabilities and Other Non-Current Liabilities: Other accrued liabilities increased substantially early in the period, peaking near 1.5 million before showing some fluctuations. Other non-current liabilities rose from about 282 thousand to nearly 1.2 million US dollars, suggesting growth in miscellaneous obligations, potentially including contingency reserves or accrued expenses.
Total Liabilities: The total liabilities line shows consistent growth from approximately 17.57 million to over 33 million US dollars, almost doubling over the total duration. This steady increase reflects expansion in the company’s overall obligations.
Shareholders’ Equity: Shareholders’ equity experienced positive growth, rising from about 15.6 million to over 32 million US dollars. This reflects reinvestment of earnings, increases in additional paid-in capital, and accumulation of retained earnings.
Restricted Share Units (RSUs): RSUs show a fluctuating pattern with notable peaks and troughs, rising from 1.5 million to nearly 3 million US dollars. This may indicate variance in compensation via equity awards and vesting schedules impacting shareholders equity components.
Retained Earnings: Retained earnings exhibited a sustained upward trajectory from around 11.2 million to over 26.4 million US dollars before a notable decrease in the last few reported periods, falling to around 21 million. This overall rise denotes accumulated net income retained within the company for reinvestment or reserves, with recent declines possibly reflecting distributions or adjustments.
Treasury Shares: Treasury shares at cost reveal significant negative values, indicating ongoing share repurchase programs. The negative balance escalates sharply over time, reaching highs near -13.99 million before recovering slightly in the later quarters, suggesting active management of outstanding shares.
Accumulated Other Comprehensive Loss: This account fluctuates but generally remains significant, nearing -2 million US dollars, suggesting consistent unrealized losses or negative adjustments related to foreign currency translation, hedging, or pension-related items.
Total Liabilities and Shareholders’ Equity: The aggregate of total liabilities and shareholders' equity shows strong growth from approximately 33.17 million to over 65 million US dollars, roughly doubling, illustrative of overall business growth and balance sheet expansion.

In summary, the company's financial obligations and equity base have substantially grown over the periods, with notable fluctuations in debt components and share repurchases. Increasing accrued payrolls and deferred revenues further signify expanding operations. The growth in both liabilities and equity demonstrates balanced financing structures, with equity growth supporting rising operational demands and obligations.

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Accenture PLC (NYSE:ACN)

Balance Sheet: Liabilities and Stockholders’ EquityQuarterly Data

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data