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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- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Net Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Sales (P/S) 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: 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), 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).
- Current Portion of Long-Term Debt and Bank Borrowings
- The current portion of long-term debt and bank borrowings fluctuated moderately from 2018 to early 2023, generally staying below 20,000 thousand USD. However, there is a significant and unexpected increase starting in late 2023 and continuing into 2024, with values reaching over 1,000,000 thousand USD by November 2023 and peaking at over 1,610,000 thousand USD in August 2024, indicating a major change in short-term financing or debt structure.
- Accounts Payable
- Accounts payable showed a steady growth from 1,355,538 thousand USD in November 2018 to a peak of around 2,574,700 thousand USD in November 2023. There are minor fluctuations, but the general trend is upward, suggesting increasing operational scale or extended payment terms over time.
- Deferred Revenues
- Deferred revenues, both current and non-current, expanded substantially throughout the period. The current portion rose from approximately 2,850,452 thousand USD in late 2018 to nearly 6,036,875 thousand USD by November 2024. The non-current portion remained relatively stable but slightly increased from 601,393 thousand USD to around 647,351 thousand USD by mid-2025. The overall increase indicates a growing amount of prepayments or unearned revenue, possibly reflecting strengthened recurring revenue streams.
- Accrued Payroll and Related Benefits
- Accrued payroll and related benefits experienced significant growth, nearly doubling from about 4,642,378 thousand USD in 2018 to around 7,506,030 thousand USD by August 2023. The trend shows sustained increases with occasional declines, suggesting rising personnel costs or increased staff numbers over the period.
- Income Taxes Payable
- Income taxes payable showed fluctuations without a clear long-term trend, starting at 513,475 thousand USD in late 2018, rising and falling intermittently, and reaching 1,392,242 thousand USD in February 2025. This volatility may be attributable to changing tax liabilities or timing differences in tax payments.
- Operating Lease Liabilities
- Current operating lease liabilities appeared from 2019 onward, ranging between roughly 680,000 and 745,000 thousand USD, showing a relatively stable pattern with slight declines toward 2025. Non-current operating lease liabilities hovered around 2,500,000 to 2,700,000 thousand USD with some fluctuation but no dramatic trend, reflecting steady long-term lease obligations.
- Other Accrued Liabilities
- Other accrued liabilities increased overall from approximately 809,765 thousand USD in 2018 to peaks surpassing 1,600,000 thousand USD in recent years, indicating growing short-term obligations not classified elsewhere.
- Current and Non-Current Liabilities
- Current liabilities consistently increased from about 10,176,335 thousand USD in late 2018 to a high point around 18,009,038 thousand USD in August 2023 before dipping slightly. Non-current liabilities also grew overall, although with some volatility, reaching in excess of 12,578,679 thousand USD by November 2024. The combined trend for total liabilities depicts substantial growth in the company’s obligations.
- Total Liabilities
- Total liabilities rose from approximately 13,650,844 thousand USD in November 2018 to nearly 31,812,514 thousand USD by November 2024. Although some periods experienced slight decreases, the overarching trend is one of consistent and significant growth in total liability.
- Share Capital and Related Equity Items
- Ordinary shares and class shares par values remained nearly constant and minimal throughout the period, reflecting no significant issuance. Restricted share units fluctuated but showed an overall increasing trend, suggesting ongoing share-based compensation issuances. Additional paid-in capital grew steadily from approximately 5,176,749 thousand USD to over 17,216,686 thousand USD, evidencing substantial equity injections or retained earnings growth.
- Treasury Shares
- Treasury shares increased dramatically in absolute negative value from about -2,748,448 thousand USD to nearly -13,995,682 thousand USD, indicating aggressive share repurchase programs and a growing volume of shares held in the treasury.
- Retained Earnings
- Retained earnings consistently increased from approximately 10,384,064 thousand USD to about 26,450,228 thousand USD over the period, underscoring growing accumulated profits retained within the company.
- Accumulated Other Comprehensive Loss
- Accumulated other comprehensive loss exhibited fluctuations, with values peaking in negative amounts around -2,308,430 thousand USD at some points but ultimately reducing to approximately -1,485,589 thousand USD in May 2025. This denotes variable impacts from items such as foreign currency translation and other comprehensive income components.
- Total Shareholders’ Equity
- Total shareholders’ equity showed strong growth overall, moving from around 13,055,568 thousand USD in 2018 to over 31,549,514 thousand USD by late 2024, reflecting robust capital increases and profitability retention, partially offset by increasing treasury shares.
- Total Liabilities and Shareholders’ Equity
- The aggregate of liabilities and shareholders’ equity climbed steadily from approximately 26,706,412 thousand USD in late 2018 to over 63,362,028 thousand USD by May 2025, demonstrating substantial growth in both financing and operational scale of the entity.
- Summary of Patterns and Insights
- The data reveal a company experiencing consistent expansion, as evidenced by increasing liabilities and equity balances over the analyzed timeframe. Growth in accounts payable, deferred revenues, accrued payroll, and total liabilities suggest scaling operations and evolving funding needs. Concurrent rising retained earnings and additional paid-in capital imply effective profit retention and potential equity financing activities. The marked surge in the current portion of long-term debt in late 2023 and 2024 warrants particular attention as it represents an unusual concentration of short-term debt obligations. Notably, treasury shares increased significantly, reflecting active share repurchase strategies impacting equity structure. Overall, the balance sheet indicates a company growing in size with expanding operational and financial commitments, balanced by strengthening shareholder equity positions.