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Accenture PLC (ACN)

Analysis of Long-term (Investment) Activity Ratios

Beginner level

Activity ratios measure how efficiently a company performs day-to-day tasks, such us the collection of receivables and management of inventory.

Long-term Activity Ratios (Summary)

Accenture PLC, long-term (investment) activity ratios

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Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Net fixed asset turnover 31.06 32.91 32.23 36.38 41.05 40.17
Total asset turnover 1.45 1.70 1.62 1.69 1.80 1.78
Equity turnover 3.00 4.01 4.11 4.61 5.37 5.56

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).

Long-term activity ratio Description The company
Net fixed asset turnover An activity ratio calculated as total revenue divided by net fixed assets. Accenture PLC’s net fixed asset turnover ratio improved from 2017 to 2018 but then deteriorated significantly from 2018 to 2019.
Total asset turnover An activity ratio calculated as total revenue divided by total assets. Accenture PLC’s total asset turnover ratio improved from 2017 to 2018 but then deteriorated significantly from 2018 to 2019.
Equity turnover An activity ratio calculated as total revenue divided by shareholders’ equity. Accenture PLC’s equity turnover ratio deteriorated from 2017 to 2018 and from 2018 to 2019.

Net Fixed Asset Turnover

Accenture PLC, net fixed asset turnover calculation, comparison to benchmarks

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Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Revenues 43,215,013  41,603,428  36,765,478  34,797,661  32,914,424  31,874,678 
Property and equipment, net 1,391,166  1,264,020  1,140,598  956,542  801,884  793,444 
Long-term Activity Ratio
Net fixed asset turnover1 31.06 32.91 32.23 36.38 41.05 40.17
Benchmarks
Net Fixed Asset Turnover, Competitors2
Automatic Data Processing Inc. 18.55 16.79 15.87 17.03 16.26 15.70
Net Fixed Asset Turnover, Sector
Support Services — 26.69 25.59 28.31 29.74 28.06
Net Fixed Asset Turnover, Industry
Industrials — 3.06 2.93 2.91 2.97 2.99

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).

1 2019 Calculation
Net fixed asset turnover = Revenues ÷ Property and equipment, net
= 43,215,013 ÷ 1,391,166 = 31.06

2 Click competitor name to see calculations.

Long-term activity ratio Description The company
Net fixed asset turnover An activity ratio calculated as total revenue divided by net fixed assets. Accenture PLC’s net fixed asset turnover ratio improved from 2017 to 2018 but then deteriorated significantly from 2018 to 2019.

Total Asset Turnover

Accenture PLC, total asset turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Revenues 43,215,013  41,603,428  36,765,478  34,797,661  32,914,424  31,874,678 
Total assets 29,789,880  24,449,083  22,689,890  20,609,004  18,266,058  17,930,452 
Long-term Activity Ratio
Total asset turnover1 1.45 1.70 1.62 1.69 1.80 1.78
Benchmarks
Total Asset Turnover, Competitors2
Automatic Data Processing Inc. 0.34 0.36 0.33 0.27 0.33 0.38
Total Asset Turnover, Sector
Support Services — 0.89 0.82 0.72 0.85 0.88
Total Asset Turnover, Industry
Industrials — 0.67 0.63 0.62 0.58 0.53

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).

1 2019 Calculation
Total asset turnover = Revenues ÷ Total assets
= 43,215,013 ÷ 29,789,880 = 1.45

2 Click competitor name to see calculations.

Long-term activity ratio Description The company
Total asset turnover An activity ratio calculated as total revenue divided by total assets. Accenture PLC’s total asset turnover ratio improved from 2017 to 2018 but then deteriorated significantly from 2018 to 2019.

Equity Turnover

Accenture PLC, equity turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Revenues 43,215,013  41,603,428  36,765,478  34,797,661  32,914,424  31,874,678 
Total Accenture plc shareholders’ equity 14,409,008  10,364,753  8,949,477  7,555,262  6,133,725  5,732,035 
Long-term Activity Ratio
Equity turnover1 3.00 4.01 4.11 4.61 5.37 5.56
Benchmarks
Equity Turnover, Competitors2
Automatic Data Processing Inc. 2.63 3.85 3.11 2.60 2.27 1.83
Equity Turnover, Sector
Support Services — 3.97 3.80 3.86 4.01 3.55
Equity Turnover, Industry
Industrials — 3.28 2.81 2.72 2.42 2.15

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).

1 2019 Calculation
Equity turnover = Revenues ÷ Total Accenture plc shareholders’ equity
= 43,215,013 ÷ 14,409,008 = 3.00

2 Click competitor name to see calculations.

Long-term activity ratio Description The company
Equity turnover An activity ratio calculated as total revenue divided by shareholders’ equity. Accenture PLC’s equity turnover ratio deteriorated from 2017 to 2018 and from 2018 to 2019.