Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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- Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Total Asset Turnover since 2005
- Aggregate Accruals
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Accenture PLC, consolidated statement of comprehensive income
US$ in thousands
Based on: 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), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).
- Net Income Trend
- Net income shows a consistent upward trend over the six-year period, increasing from approximately $4.85 billion in 2019 to around $7.42 billion in 2024. This steady growth indicates improving profitability year over year, with a particularly notable increase between 2021 and 2022.
- Foreign Currency Translation, Net of Tax
- This item exhibits significant volatility. It fluctuates from a negative $139 million in 2019 to a positive $205 million in 2020, followed by moderate positive and sizable negative values in subsequent years. The most considerable negative impact occurred in 2022 with a loss of approximately $898 million, but it recovered to positive values in 2023 and 2024. These fluctuations suggest exchange rate movements have had an inconsistent but material effect on financial results.
- Defined Benefit Plans, Net of Tax
- Values for defined benefit plans show variation but generally remain smaller in magnitude compared to other comprehensive income components. Negative values in 2019 and 2024 contrast with positive figures in the intermediate years. This pattern may reflect changing actuarial assumptions or funding statuses impacting other comprehensive income without a clear directional trend.
- Cash Flow Hedges, Net of Tax
- Cash flow hedges also fluctuated over the years. Beginning with a positive value of $123 million in 2019, the figure decreases substantially and even turns negative in 2022 and 2023, before returning to a slight positive number in 2024. These variations indicate exposure to interest rate or commodity price risks that have affected hedging effectiveness intermittently.
- Investments, Net of Tax
- This component remains minimal with negligible values reported only in early years (2019-2021) and no further data thereafter. The impact on overall comprehensive income appears limited based on available data.
- Other Comprehensive Income (Loss), Net of Tax
- The other comprehensive income exhibits variability reflecting the combined effect of components such as foreign currency translation, defined benefit plans, and cash flow hedges. The figure swings between a negative $791 million in 2022 and positive amounts above $455 million in 2023. This emphasizes the considerable impact of non-operational factors on the comprehensive income variations.
- Comprehensive Income
- Total comprehensive income follows an upward progression from approximately $4.58 billion in 2019 to $7.61 billion in 2024. Despite the volatility in other comprehensive income items, the overall comprehensive income grows steadily, supported by rising net income.
- Comprehensive Income Attributable to Noncontrolling Interests
- Comprehensive income attributed to noncontrolling interests is consistently negative throughout the period and has increased in absolute value, from about -$60 million in 2019 to -$157 million in 2024. This suggests an increasing share of losses or distributions allocated to minority equity holders.
- Comprehensive Income Attributable to Accenture plc
- The majority of comprehensive income is attributable to the parent company and shows a consistent upward trend, moving from roughly $4.51 billion in 2019 to $7.45 billion in 2024. This aligns closely with the increase in net income and overall comprehensive income, indicating strong earnings growth accountable to the controlling interest.