Stock Analysis on Net
Stock Analysis on Net

Accenture PLC (NYSE:ACN)

Analysis of Liquidity Ratios
Quarterly Data

Beginner level

Liquidity Ratios (Summary)

Accenture PLC, liquidity ratios (quarterly data)

Microsoft Excel LibreOffice Calc
Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014
Current ratio 1.45 1.40 1.37 1.38 1.39 1.40 1.34 1.35 1.33 1.34 1.29 1.31 1.25 1.23 1.22 1.29 1.24 1.35 1.42 1.41 1.25 1.36 1.40 1.47 1.42
Quick ratio 1.34 1.29 1.25 1.25 1.28 1.29 1.22 1.23 1.22 1.24 1.19 1.19 1.13 1.12 1.11 1.17 1.15 1.25 1.22 1.19 1.07 1.18 1.21 1.27 1.24
Cash ratio 0.68 0.67 0.54 0.49 0.52 0.55 0.45 0.44 0.43 0.50 0.41 0.38 0.37 0.42 0.37 0.39 0.44 0.55 0.43 0.40 0.36 0.51 0.51 0.54 0.55

Based on: 10-Q (filing date: 2020-12-17), 10-K (filing date: 2020-10-22), 10-Q (filing date: 2020-06-25), 10-Q (filing date: 2020-03-19), 10-Q (filing date: 2019-12-19), 10-K (filing date: 2019-10-29), 10-Q (filing date: 2019-06-27), 10-Q (filing date: 2019-03-28), 10-Q (filing date: 2018-12-20), 10-K (filing date: 2018-10-24), 10-Q (filing date: 2018-06-28), 10-Q (filing date: 2018-03-22), 10-Q (filing date: 2017-12-21), 10-K (filing date: 2017-10-26), 10-Q (filing date: 2017-06-22), 10-Q (filing date: 2017-03-23), 10-Q (filing date: 2016-12-21), 10-K (filing date: 2016-10-28), 10-Q (filing date: 2016-06-23), 10-Q (filing date: 2016-03-24), 10-Q (filing date: 2015-12-17), 10-K (filing date: 2015-10-30), 10-Q (filing date: 2015-06-25), 10-Q (filing date: 2015-03-26), 10-Q (filing date: 2014-12-18).

Liquidity ratio Description The company
Current ratio A liquidity ratio calculated as current assets divided by current liabilities. Accenture PLC’s current ratio improved from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.
Quick ratio A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. Accenture PLC’s quick ratio improved from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.
Cash ratio A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. Accenture PLC’s cash ratio improved from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.

Current Ratio

Accenture PLC, current ratio calculation (quarterly data)

Microsoft Excel LibreOffice Calc
Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014
Selected Financial Data (US$ in thousands)
Current assets 18,626,094  17,749,756  16,146,236  15,405,293  15,606,104  15,450,601  14,141,660  13,833,300  13,540,408  13,585,559  12,336,872  12,284,948  12,303,841  12,097,289  11,205,735  10,764,002  11,368,406  11,976,222  11,576,011  10,678,800  10,623,048  11,579,394  11,069,521  11,007,808  11,576,245 
Current liabilities 12,819,099  12,662,590  11,828,281  11,177,575  11,199,408  11,061,896  10,551,987  10,219,049  10,176,335  10,151,751  9,553,596  9,367,912  9,863,026  9,824,279  9,154,325  8,352,773  9,170,082  8,878,924  8,161,133  7,573,179  8,472,398  8,532,199  7,888,442  7,493,986  8,137,403 
Liquidity Ratio
Current ratio1 1.45 1.40 1.37 1.38 1.39 1.40 1.34 1.35 1.33 1.34 1.29 1.31 1.25 1.23 1.22 1.29 1.24 1.35 1.42 1.41 1.25 1.36 1.40 1.47 1.42
Benchmarks
Current Ratio, Competitors2
Automatic Data Processing Inc. 1.08 1.05 1.03 1.02 1.01 1.05 1.04 1.05 1.03 1.05 1.05 1.06 1.10 1.10 1.09 1.09 1.13 1.10 1.08 1.10 1.13 1.06 1.07 1.06 1.11
Waste Management Inc. 1.20 0.88 1.84 1.97 1.86 1.70 0.69 0.85 0.87 0.75 0.74 0.80 0.71 0.84 0.87 0.85 0.86 0.81 0.90 0.93 0.98 1.03 1.15

Based on: 10-Q (filing date: 2020-12-17), 10-K (filing date: 2020-10-22), 10-Q (filing date: 2020-06-25), 10-Q (filing date: 2020-03-19), 10-Q (filing date: 2019-12-19), 10-K (filing date: 2019-10-29), 10-Q (filing date: 2019-06-27), 10-Q (filing date: 2019-03-28), 10-Q (filing date: 2018-12-20), 10-K (filing date: 2018-10-24), 10-Q (filing date: 2018-06-28), 10-Q (filing date: 2018-03-22), 10-Q (filing date: 2017-12-21), 10-K (filing date: 2017-10-26), 10-Q (filing date: 2017-06-22), 10-Q (filing date: 2017-03-23), 10-Q (filing date: 2016-12-21), 10-K (filing date: 2016-10-28), 10-Q (filing date: 2016-06-23), 10-Q (filing date: 2016-03-24), 10-Q (filing date: 2015-12-17), 10-K (filing date: 2015-10-30), 10-Q (filing date: 2015-06-25), 10-Q (filing date: 2015-03-26), 10-Q (filing date: 2014-12-18).

1 Q1 2021 Calculation
Current ratio = Current assets ÷ Current liabilities
= 18,626,094 ÷ 12,819,099 = 1.45

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Current ratio A liquidity ratio calculated as current assets divided by current liabilities. Accenture PLC’s current ratio improved from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.

Quick Ratio

Accenture PLC, quick ratio calculation (quarterly data)

Microsoft Excel LibreOffice Calc
Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014
Selected Financial Data (US$ in thousands)
Cash and cash equivalents 8,594,003  8,415,330  6,442,261  5,436,456  5,810,537  6,126,853  4,769,158  4,464,889  4,363,790  5,061,360  3,928,845  3,595,079  3,681,711  4,126,860  3,382,208  3,238,862  4,077,058  4,905,609  3,497,878  3,034,659  3,073,193  4,360,766  4,026,189  4,061,400  4,472,347 
Short-term investments 83,148  94,309  3,676  3,643  3,303  3,313  3,338  3,111  3,116  3,192  3,261  3,418  682  3,011  2,639  2,502  2,511  2,875  2,869  2,820  2,728  2,448  2,383  2,619  2,459 
Receivables and contract assets 8,547,711  7,846,892  8,345,601  8,517,949  8,577,386  8,095,071  8,134,147  8,151,411  8,023,057  7,496,368  7,446,699  7,511,301  7,457,955  6,885,257  6,741,725  6,563,893  6,469,008  6,222,399  6,440,478  6,006,554  6,025,645  5,725,424  5,548,135  5,426,178  5,654,728 
Total quick assets 17,224,862  16,356,531  14,791,538  13,958,048  14,391,226  14,225,237  12,906,643  12,619,411  12,389,963  12,560,920  11,378,805  11,109,798  11,140,348  11,015,128  10,126,572  9,805,257  10,548,577  11,130,883  9,941,225  9,044,033  9,101,566  10,088,638  9,576,707  9,490,197  10,129,534 
 
Current liabilities 12,819,099  12,662,590  11,828,281  11,177,575  11,199,408  11,061,896  10,551,987  10,219,049  10,176,335  10,151,751  9,553,596  9,367,912  9,863,026  9,824,279  9,154,325  8,352,773  9,170,082  8,878,924  8,161,133  7,573,179  8,472,398  8,532,199  7,888,442  7,493,986  8,137,403 
Liquidity Ratio
Quick ratio1 1.34 1.29 1.25 1.25 1.28 1.29 1.22 1.23 1.22 1.24 1.19 1.19 1.13 1.12 1.11 1.17 1.15 1.25 1.22 1.19 1.07 1.18 1.21 1.27 1.24
Benchmarks
Quick Ratio, Competitors2
Automatic Data Processing Inc. 0.13 0.14 0.12 0.10 0.25 0.13 0.11 0.18 0.13 0.14 0.12 0.10 0.15 0.15 0.13 0.14 0.16 0.14 0.12 0.14 0.18 0.12 0.11 0.09 0.15
Waste Management Inc. 1.04 0.83 1.72 1.87 1.74 1.58 0.59 0.75 0.79 0.68 0.67 0.73 0.63 0.76 0.78 0.77 0.78 0.73 0.82 0.85 0.87 0.90 1.01

Based on: 10-Q (filing date: 2020-12-17), 10-K (filing date: 2020-10-22), 10-Q (filing date: 2020-06-25), 10-Q (filing date: 2020-03-19), 10-Q (filing date: 2019-12-19), 10-K (filing date: 2019-10-29), 10-Q (filing date: 2019-06-27), 10-Q (filing date: 2019-03-28), 10-Q (filing date: 2018-12-20), 10-K (filing date: 2018-10-24), 10-Q (filing date: 2018-06-28), 10-Q (filing date: 2018-03-22), 10-Q (filing date: 2017-12-21), 10-K (filing date: 2017-10-26), 10-Q (filing date: 2017-06-22), 10-Q (filing date: 2017-03-23), 10-Q (filing date: 2016-12-21), 10-K (filing date: 2016-10-28), 10-Q (filing date: 2016-06-23), 10-Q (filing date: 2016-03-24), 10-Q (filing date: 2015-12-17), 10-K (filing date: 2015-10-30), 10-Q (filing date: 2015-06-25), 10-Q (filing date: 2015-03-26), 10-Q (filing date: 2014-12-18).

1 Q1 2021 Calculation
Quick ratio = Total quick assets ÷ Current liabilities
= 17,224,862 ÷ 12,819,099 = 1.34

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Quick ratio A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. Accenture PLC’s quick ratio improved from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.

Cash Ratio

Accenture PLC, cash ratio calculation (quarterly data)

Microsoft Excel LibreOffice Calc
Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014
Selected Financial Data (US$ in thousands)
Cash and cash equivalents 8,594,003  8,415,330  6,442,261  5,436,456  5,810,537  6,126,853  4,769,158  4,464,889  4,363,790  5,061,360  3,928,845  3,595,079  3,681,711  4,126,860  3,382,208  3,238,862  4,077,058  4,905,609  3,497,878  3,034,659  3,073,193  4,360,766  4,026,189  4,061,400  4,472,347 
Short-term investments 83,148  94,309  3,676  3,643  3,303  3,313  3,338  3,111  3,116  3,192  3,261  3,418  682  3,011  2,639  2,502  2,511  2,875  2,869  2,820  2,728  2,448  2,383  2,619  2,459 
Total cash assets 8,677,151  8,509,639  6,445,937  5,440,099  5,813,840  6,130,166  4,772,496  4,468,000  4,366,906  5,064,552  3,932,106  3,598,497  3,682,393  4,129,871  3,384,847  3,241,364  4,079,569  4,908,484  3,500,747  3,037,479  3,075,921  4,363,214  4,028,572  4,064,019  4,474,806 
 
Current liabilities 12,819,099  12,662,590  11,828,281  11,177,575  11,199,408  11,061,896  10,551,987  10,219,049  10,176,335  10,151,751  9,553,596  9,367,912  9,863,026  9,824,279  9,154,325  8,352,773  9,170,082  8,878,924  8,161,133  7,573,179  8,472,398  8,532,199  7,888,442  7,493,986  8,137,403 
Liquidity Ratio
Cash ratio1 0.68 0.67 0.54 0.49 0.52 0.55 0.45 0.44 0.43 0.50 0.41 0.38 0.37 0.42 0.37 0.39 0.44 0.55 0.43 0.40 0.36 0.51 0.51 0.54 0.55
Benchmarks
Cash Ratio, Competitors2
Automatic Data Processing Inc. 0.05 0.06 0.05 0.04 0.17 0.06 0.05 0.09 0.05 0.07 0.06 0.05 0.08 0.09 0.08 0.08 0.10 0.09 0.07 0.09 0.12 0.06 0.06 0.05 0.09
Waste Management Inc. 0.25 0.46 1.02 1.13 0.98 0.79 0.02 0.02 0.03 0.01 0.02 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.04 0.02 0.05 0.11 0.12

Based on: 10-Q (filing date: 2020-12-17), 10-K (filing date: 2020-10-22), 10-Q (filing date: 2020-06-25), 10-Q (filing date: 2020-03-19), 10-Q (filing date: 2019-12-19), 10-K (filing date: 2019-10-29), 10-Q (filing date: 2019-06-27), 10-Q (filing date: 2019-03-28), 10-Q (filing date: 2018-12-20), 10-K (filing date: 2018-10-24), 10-Q (filing date: 2018-06-28), 10-Q (filing date: 2018-03-22), 10-Q (filing date: 2017-12-21), 10-K (filing date: 2017-10-26), 10-Q (filing date: 2017-06-22), 10-Q (filing date: 2017-03-23), 10-Q (filing date: 2016-12-21), 10-K (filing date: 2016-10-28), 10-Q (filing date: 2016-06-23), 10-Q (filing date: 2016-03-24), 10-Q (filing date: 2015-12-17), 10-K (filing date: 2015-10-30), 10-Q (filing date: 2015-06-25), 10-Q (filing date: 2015-03-26), 10-Q (filing date: 2014-12-18).

1 Q1 2021 Calculation
Cash ratio = Total cash assets ÷ Current liabilities
= 8,677,151 ÷ 12,819,099 = 0.68

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Cash ratio A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. Accenture PLC’s cash ratio improved from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.