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 Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value (EV)
- Enterprise Value to EBITDA (EV/EBITDA)
- Capital Asset Pricing Model (CAPM)
- Dividend Discount Model (DDM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Return on Assets (ROA) since 2005
- Debt to Equity 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-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).
- Current Portion of Long-term Debt and Bank Borrowings
- The current portion of borrowings showed moderate fluctuations through most periods, generally staying under 12,100 thousand USD until early 2023. A sharp and anomalous spike occurred around August 2023 and November 2023, reaching over 100,000 thousand USD and then dramatically increasing to over 1.6 million USD in November 2024 before normalizing back below 120,000 thousand USD in subsequent periods. This indicates temporary large financing activities or refinancing events in that timeframe.
- Accounts Payable
- Accounts payable trended upward from 1.58 million USD in late 2019 to peaks exceeding 2.7 million USD in late 2024, with periods of volatility. The overall upward trend suggests growing operational scale or supplier credit utilization.
- Deferred Revenues (Current and Non-current)
- Deferred revenues showed solid growth over the time frame. Current deferred revenues rose from approximately 3 million USD to over 6 million USD, while non-current deferred revenues also increased from about 585,000 USD to over 642,000 USD. The pattern points to consistent advance payments or unearned revenue expansion, likely reflecting strong business momentum.
- Accrued Payroll and Related Benefits
- This liability grew steadily, moving from about 4.6 million USD in late 2019 to more than 8 million USD in mid-2025. Some volatility is seen with a noticeable dip around early 2023 but recovered thereafter. This indicates increased wage obligations, possibly due to workforce growth or pay raises.
- Income Taxes Payable
- Income taxes payable increased from roughly 450,000 thousand USD to peaks exceeding 700,000 thousand USD, exhibiting short-term fluctuations possibly linked to changes in taxable income or estimation adjustments.
- Operating Lease Liabilities (Current and Non-current)
- Current operating lease liabilities remained relatively stable with minor downward drift, fluctuating around 690,000 to 730,000 thousand USD. Non-current operating lease liabilities hovered near 2.6 million USD with gradual variations, reflecting a consistent lease commitment level.
- Other Accrued Liabilities
- These liabilities increased from about 817,000 thousand USD to nearly 2 million USD by mid-2025, with some irregularities but an overall rising trend. This growth suggests expanding miscellaneous accrued obligations.
- Total Current Liabilities
- Current liabilities grew markedly from roughly 11.2 million USD at the start of the period to over 20 million USD at the end. A slight dip occurred mid-period but was followed by vigorous recovery and acceleration in recent quarters, implying increasing short-term obligations parallel to operational expansion.
- Long-term Debt excluding Current Portion
- The long-term debt, excluding the current portion, was relatively stable in earlier years but saw a substantial surge around early 2025, jumping to over 5 billion USD from under 80,000 thousand USD previously. This exceptional increase likely reflects significant new long-term financing or debt restructuring.
- Retirement Obligation
- Retirement obligations steadily increased from approximately 1.78 million USD to over 1.85 million USD by mid-2025, confirming growing post-employment benefit liabilities.
- Deferred Tax Liabilities
- Deferred tax liabilities rose gradually with some variability, climbing from about 145,000 USD to peaks near 528,000 USD before moderating slightly. This indicates increasing deferred tax exposures consistent with asset and liability growth.
- Other Non-current Liabilities
- Other non-current liabilities generally increased from around 282,000 USD to nearly 1.2 million USD, showing sustained growth indicative of additional long-term obligations.
- Total Non-current Liabilities
- Non-current liabilities increased overall, with a notable surge attributable to long-term debt expansion in later periods. The total rose from approximately 6.37 million USD in late 2019 to over 12.8 million USD by late 2025, underlining significant balance sheet leverage changes.
- Total Liabilities
- Total liabilities displayed steady growth from about 17.57 million USD to over 33 million USD. The sizeable jump around early 2025 largely stems from increased borrowing and other long-term obligations, reflecting aggressive financing activities in recent quarters.
- Shareholders’ Equity
- Total shareholders’ equity showed consistent growth, increasing from roughly 15.6 million USD to over 32.2 million USD. Both retained earnings and additional paid-in capital steadily rose, supporting equity expansion, although accumulated other comprehensive loss partially offset these gains.
- Treasury Shares
- Treasury shares at cost increased significantly in magnitude (more negative value), indicating active share repurchase programs over the periods. The cost escalated from about -1.97 million USD to nearly -7.75 million USD, highlighting a substantial buyback trend.
- Overall Financial Position Insights
- The data reveals a company experiencing considerable growth in operational scale, as evidenced by increases in accounts payable, accrued payroll, and deferred revenues. The marked escalation in both current and long-term debt in later periods suggests strategic leveraging, possibly to finance expansion or acquisitions. Equity growth remains strong, supported by rising retained earnings and contributed capital, despite increased treasury holdings and comprehensive losses. Operating lease liabilities remained stable, reflecting steady leasing commitments. The spikes in borrowings and liabilities in the later periods are notable events, warranting further investigation into financing strategies and liquidity management.