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Microsoft Excel LibreOffice Calc

Accenture PLC (ACN)


DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin

Low level of difficulty


Two-Component Disaggregation of ROE

Accenture PLC, decomposition of ROE

Microsoft Excel LibreOffice Calc
ROE = ROA × Financial Leverage
Aug 31, 2019 hidden = hidden × hidden
Aug 31, 2018 hidden = hidden × hidden
Aug 31, 2017 hidden = hidden × hidden
Aug 31, 2016 hidden = hidden × hidden
Aug 31, 2015 hidden = hidden × hidden
Aug 31, 2014 hidden = hidden × hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

The primary reason for the decrease in return on equity ratio (ROE) over 2019 year is the decrease in financial leverage ratio.


Three-Component Disaggregation of ROE

Accenture PLC, decomposition of ROE

Microsoft Excel LibreOffice Calc
ROE = Net Profit Margin × Asset Turnover × Financial Leverage
Aug 31, 2019 hidden = hidden × hidden × hidden
Aug 31, 2018 hidden = hidden × hidden × hidden
Aug 31, 2017 hidden = hidden × hidden × hidden
Aug 31, 2016 hidden = hidden × hidden × hidden
Aug 31, 2015 hidden = hidden × hidden × hidden
Aug 31, 2014 hidden = hidden × hidden × hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

The primary reason for the decrease in return on equity ratio (ROE) over 2019 year is the decrease in efficiency measured by asset turnover ratio.


Five-Component Disaggregation of ROE

Accenture PLC, decomposition of ROE

Microsoft Excel LibreOffice Calc
ROE = Tax Burden × Interest Burden × EBIT Margin × Asset Turnover × Financial Leverage
Aug 31, 2019 hidden = hidden × hidden × hidden × hidden × hidden
Aug 31, 2018 hidden = hidden × hidden × hidden × hidden × hidden
Aug 31, 2017 hidden = hidden × hidden × hidden × hidden × hidden
Aug 31, 2016 hidden = hidden × hidden × hidden × hidden × hidden
Aug 31, 2015 hidden = hidden × hidden × hidden × hidden × hidden
Aug 31, 2014 hidden = hidden × hidden × hidden × hidden × hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

The primary reason for the decrease in return on equity ratio (ROE) over 2019 year is the decrease in efficiency measured by asset turnover ratio.


Two-Component Disaggregation of ROA

Accenture PLC, decomposition of ROA

Microsoft Excel LibreOffice Calc
ROA = Net Profit Margin × Asset Turnover
Aug 31, 2019 hidden = hidden × hidden
Aug 31, 2018 hidden = hidden × hidden
Aug 31, 2017 hidden = hidden × hidden
Aug 31, 2016 hidden = hidden × hidden
Aug 31, 2015 hidden = hidden × hidden
Aug 31, 2014 hidden = hidden × hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

The primary reason for the decrease in return on assets ratio (ROA) over 2019 year is the decrease in asset turnover ratio.


Four-Component Disaggregation of ROA

Accenture PLC, decomposition of ROA

Microsoft Excel LibreOffice Calc
ROA = Tax Burden × Interest Burden × EBIT Margin × Asset Turnover
Aug 31, 2019 hidden = hidden × hidden × hidden × hidden
Aug 31, 2018 hidden = hidden × hidden × hidden × hidden
Aug 31, 2017 hidden = hidden × hidden × hidden × hidden
Aug 31, 2016 hidden = hidden × hidden × hidden × hidden
Aug 31, 2015 hidden = hidden × hidden × hidden × hidden
Aug 31, 2014 hidden = hidden × hidden × hidden × hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

The primary reason for the decrease in return on assets ratio (ROA) over 2019 year is the decrease in efficiency measured by asset turnover ratio.


Disaggregation of Net Profit Margin

Accenture PLC, decomposition of net profit margin ratio

Microsoft Excel LibreOffice Calc
Net Profit Margin = Tax Burden × Interest Burden × EBIT Margin
Aug 31, 2019 hidden = hidden × hidden × hidden
Aug 31, 2018 hidden = hidden × hidden × hidden
Aug 31, 2017 hidden = hidden × hidden × hidden
Aug 31, 2016 hidden = hidden × hidden × hidden
Aug 31, 2015 hidden = hidden × hidden × hidden
Aug 31, 2014 hidden = hidden × hidden × hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

The primary reason for the increase in net profit margin ratio over 2019 year is the increase in effect of taxes measured by tax burden ratio.