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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
Aug 31, 2026 May 31, 2026 Feb 28, 2026 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
Current portion of long-term debt and bank borrowings 113,069 112,816 114,063 113,676 114,484 115,064 115,179 114,321 946,229 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
Accounts payable 3,003,413 3,176,740 3,116,735 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
Deferred revenues 6,276,844 6,529,286 6,620,100 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
Accrued payroll and related benefits 9,227,598 8,701,843 7,813,959 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
Income taxes payable 626,537 331,211 529,543 665,737 701,219 653,915 622,374 863,673 719,084 557,561 420,452 755,929 720,778 688,525 535,001 694,354 646,471 615,959 517,660 547,883 423,400 489,096 439,820 445,824
Current operating lease liabilities 768,373 750,922 754,699 729,244 729,003 724,278 691,158 709,964 726,202 680,484 682,553 683,628 690,417 690,584 700,570 707,863 707,598 733,805 728,381 738,285 744,164 733,571 733,082 732,878
Other accrued liabilities 2,288,540 2,006,289 2,008,341 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
Current liabilities 22,304,374 21,609,107 20,957,440 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
Long-term debt, excluding current portion 9,998,689 5,029,449 5,030,322 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
Deferred revenues 985,416 1,038,253 827,849 727,393 642,361 647,351 638,448 623,750 641,091 621,251 647,020 634,981 653,954 687,098 726,092 710,017 712,715 733,982 746,596 701,629 700,080 698,740 685,193 668,267
Retirement obligation 1,558,775 1,910,231 1,917,262 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
Deferred tax liabilities 450,247 551,538 497,623 459,236 471,931 528,724 451,648 453,066 428,845 516,745 454,496 415,386 395,280 402,984 364,510 373,006 318,584 364,951 335,515 320,163 243,636 278,306 240,741 201,376
Income taxes payable 1,313,463 1,396,944 1,368,702 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
Non-current operating lease liabilities 2,516,859 2,495,583 2,448,283 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
Other non-current liabilities 1,212,853 1,267,743 1,241,720 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
Non-current liabilities 18,036,302 13,689,741 13,331,761 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
Total liabilities 40,340,676 35,298,848 34,289,201 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
Redeemable noncontrolling interests 532,762 493,874 475,823 — — — — — — — — — — — — — — — — — — — — —
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
Class A ordinary shares, par value $0.0000225 per share 15 15 15 15 14 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 2,812,512 2,468,623 2,098,413 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
Additional paid-in capital 19,356,606 19,142,972 18,683,496 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
Treasury shares, at cost (14,165,990) (11,946,797) (10,974,844) (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)
Retained earnings 24,939,324 24,025,992 22,804,025 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
Accumulated other comprehensive loss (1,375,268) (1,800,296) (1,400,486) (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)
Total Accenture plc shareholders’ equity 31,567,256 31,890,566 31,210,676 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
Noncontrolling interests 1,157,098 1,123,273 1,088,516 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
Total shareholders’ equity 32,724,354 33,013,839 32,299,192 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
Total liabilities and shareholders’ equity 73,597,792 68,806,561 67,064,216 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

Based on: 10-K (reporting date: 2026-08-31), 10-Q (reporting date: 2026-05-31), 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).


The financial structure of the organization exhibits a significant expansion in both total liabilities and shareholders' equity over the analyzed period, with total liabilities and equity growing from approximately 38.3 billion USD in November 2020 to 73.6 billion USD by August 2026. This growth is characterized by a strategic shift in debt management and a consistent increase in operational obligations.

Liability Trends and Debt Profile
Current liabilities demonstrate a steady upward trajectory, increasing from 12.8 billion USD to 22.3 billion USD. This growth is primarily driven by increases in accrued payroll and related benefits, which rose from 5.2 billion USD to 9.2 billion USD, and deferred revenues, which climbed from 3.5 billion USD to 6.3 billion USD, suggesting an expansion in workforce and service contracts.
A notable shift in the long-term capital structure occurred starting in November 2024. Long-term debt, excluding the current portion, remained negligible (below 100 million USD) for several years before escalating to approximately 5 billion USD in late 2024 and further surging to nearly 10 billion USD by August 2026. This indicates a transition toward a more leveraged balance sheet.
Equity and Capital Management
Total shareholders' equity grew from 18.4 billion USD to 32.7 billion USD. This growth was supported by a strong increase in retained earnings, which rose from 13.3 billion USD to 24.9 billion USD, reflecting consistent profitability.
An aggressive share repurchase strategy is evident in the treasury shares account, which expanded from a negative 3.2 billion USD in November 2020 to a negative 14.2 billion USD by August 2026. These buybacks have served as a significant offset to the growth in retained earnings and additional paid-in capital.
Operational Obligations
Accounts payable increased from 1.5 billion USD to 3.0 billion USD, indicating a scaling of supplier-related obligations in line with organizational growth. Non-current operating lease liabilities remained relatively stable, fluctuating between 2.2 billion USD and 2.7 billion USD, suggesting that physical infrastructure expansion did not pace the overall growth of the balance sheet.
Deferred tax liabilities and income taxes payable showed moderate volatility but generally trended upward, reflecting the impact of increased earnings and shifting tax obligations over the six-year period.

In summary, the organization has evolved from a low-debt position to a more leveraged structure while simultaneously increasing its equity base through retained earnings. The simultaneous expansion of liabilities and the aggressive repurchase of shares suggest a sophisticated capital allocation strategy aimed at balancing growth with shareholder returns.

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