Name: Accenture PLC (NYSE:ACN) | Cash Flow Statement
Creator: Stock Analysis on Net

Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

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Accenture PLC, consolidated cash flow statement

US$ in thousands

12 months ended:	Aug 31, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Net income	8,522,882)	7,832,400)	7,419,197)	7,003,530)	6,988,960)	5,990,545)
Depreciation, amortization and other	2,355,282)	2,441,594)	2,168,038)	2,281,085)	2,088,216)	1,891,242)
Share-based compensation expense	2,100,433)	2,093,878)	1,941,590)	1,913,051)	1,679,789)	1,342,951)
Deferred tax expense (benefit)	125,071)	357,348)	(93,988)	(268,953)	(213,294)	60,930)
Other, net	(42,455)	(200,473)	(144,920)	(219,082)	(195,975)	(342,849)
Receivables and contract assets, current and non-current	(1,282,203)	(1,021,191)	(601,935)	87,669)	(2,411,735)	(1,471,613)
Other current and non-current assets	(652,262)	(1,067,698)	(853,202)	(526,228)	(716,910)	(591,836)
Accounts payable	270,211)	(110,554)	46,512)	(171,217)	374,349)	825,472)
Deferred revenues, current and non-current	520,558)	706,585)	28,401)	159,819)	648,506)	554,830)
Accrued payroll and related benefits	1,177,578)	904,322)	(614,771)	(261,913)	1,271,999)	1,445,010)
Income taxes payable, current and non-current	(46,211)	(300,251)	114,076)	113,251)	473,313)	111,795)
Other current and non-current liabilities	(685,538)	(161,561)	(277,971)	(586,744)	(446,089)	(841,329)
Change in assets and liabilities, net of acquisitions	(697,867)	(1,050,348)	(2,158,890)	(1,185,363)	(806,567)	32,329)
Adjustments to reconcile Net income to Net cash provided by operating activities	3,840,464)	3,641,999)	1,711,830)	2,520,738)	2,552,169)	2,984,603)
Net cash provided by operating activities	12,363,346)	11,474,399)	9,131,027)	9,524,268)	9,541,129)	8,975,148)
Purchases of property and equipment	(742,748)	(600,039)	(516,509)	(528,172)	(717,998)	(580,132)
Purchases of businesses and investments, net of cash acquired	(4,940,884)	(1,471,255)	(6,582,702)	(2,530,863)	(3,447,552)	(4,171,123)
Proceeds from the sale of businesses and investments, net of cash transferred	37,172)	36,834)	28,721)	424,387)	(107,659)	413,553)
Other investing, net	9,772)	14,810)	8,672)	12,178)	12,580)	27,936)
Net cash used in investing activities	(5,636,688)	(2,019,650)	(7,061,818)	(2,622,470)	(4,260,629)	(4,309,766)
Proceeds from issuance of shares	1,341,025)	1,353,753)	1,418,131)	1,501,069)	1,349,064)	1,065,775)
Purchases of shares	(7,520,965)	(4,619,497)	(4,524,646)	(4,330,403)	(4,116,378)	(3,703,124)
Proceeds from debt	4,979,215)	5,061,085)	1,599,033)	100,000)	—)	—)
Repayments of debt	—)	(931,885)	(771,246)	—)	—)	—)
Proceeds from (repayments of) debt, net (legacy)	—)	—)	—)	—)	—)	(7,798)
Cash dividends paid	(3,987,313)	(3,700,169)	(3,241,479)	(2,827,394)	(2,457,306)	(2,236,094)
Other financing, net	(126,458)	(111,621)	(543,301)	(88,598)	(86,406)	(45,096)
Net cash used in financing activities	(5,314,496)	(2,948,334)	(6,063,508)	(5,645,326)	(5,311,026)	(4,926,337)
Effect of exchange rate changes on cash and cash equivalents	(59,420)	(32,155)	(46,264)	(101,273)	(247,815)	13,799)
Net increase (decrease) in cash and cash equivalents	1,352,742)	6,474,260)	(4,040,563)	1,155,199)	(278,341)	(247,156)
Cash and cash equivalents, beginning of period	11,478,729)	5,004,469)	9,045,032)	7,889,833)	8,168,174)	8,415,330)
Cash and cash equivalents, end of period	12,831,471)	11,478,729)	5,004,469)	9,045,032)	7,889,833)	8,168,174)

Based on: 10-K (reporting date: 2026-08-31), 10-K (reporting date: 2025-08-31), 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31).

Operating performance demonstrates a consistent upward trajectory in both profitability and cash generation. Net income grew steadily from 5.99 billion USD in 2021 to 8.52 billion USD by 2026. This growth is mirrored in the net cash provided by operating activities, which rose from 8.97 billion USD in 2021 to 12.36 billion USD in 2026, indicating a strong capacity to convert earnings into liquid capital.

Operating Cash Flow Drivers: Cash flows from operations are significantly bolstered by non-cash adjustments. Depreciation, amortization, and other charges remained substantial, ranging between 1.89 billion USD and 2.44 billion USD. Share-based compensation expense also showed a steady increase, rising from 1.34 billion USD in 2021 to 2.10 billion USD in 2026, providing a persistent non-cash add-back to operating cash.
Investment Strategy and Capital Expenditure: The investment profile is characterized by an aggressive acquisition strategy. Purchases of businesses and investments fluctuated significantly, with a notable peak of 6.58 billion USD in 2024 and another significant outlay of 4.94 billion USD in 2026. In contrast, purchases of property and equipment remained relatively stable, typically ranging between 516 million USD and 742 million USD annually.
Shareholder Returns and Financing: A consistent priority is placed on returning capital to shareholders. Cash dividends paid grew every year, increasing from 2.23 billion USD in 2021 to 3.98 billion USD in 2026. Simultaneously, share repurchases accelerated sharply, peaking at 7.52 billion USD in 2026. To support these outflows and acquisition activities, there was a marked shift in debt utilization, with proceeds from debt increasing from negligible amounts in early years to approximately 5 billion USD in both 2025 and 2026.

Liquidity management exhibits significant volatility due to the timing of large-scale acquisitions and financing activities. While the cash position dipped to 5.00 billion USD in 2024 following heavy investment, it recovered substantially to end 2026 at 12.83 billion USD. This recovery was driven by a combination of robust operating cash flows and significant new debt issuance, ensuring the maintenance of a strong liquidity buffer despite high capital return rates.

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