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Accenture PLC (ACN)

Long-term (Investment) Activity Analysis

Difficulty: Beginner

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

Ratios (Summary)

Accenture PLC, long-term (investment) activity ratios

Microsoft Excel LibreOffice Calc
Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013
Net fixed asset turnover 32.91 32.23 36.38 41.05 40.17 38.98
Total asset turnover 1.70 1.62 1.69 1.80 1.78 1.80
Equity turnover 4.01 4.11 4.61 5.37 5.56 6.13

Based on: 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), 10-K (filing date: 2013-10-29).

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 deteriorated from 2016 to 2017 but then slightly improved from 2017 to 2018.
Total asset turnover An activity ratio calculated as total revenue divided by total assets. Accenture PLC’s total asset turnover deteriorated from 2016 to 2017 but then improved from 2017 to 2018 exceeding 2016 level.
Equity turnover An activity ratio calculated as total revenue divided by shareholders’ equity. Accenture PLC’s equity turnover deteriorated from 2016 to 2017 and from 2017 to 2018.

Net Fixed Asset Turnover

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

Microsoft Excel LibreOffice Calc
Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013
Selected Financial Data (USD $ in thousands)
Revenues 41,603,428  36,765,478  34,797,661  32,914,424  31,874,678  30,394,285 
Property and equipment, net 1,264,020  1,140,598  956,542  801,884  793,444  779,675 
Ratio
Net fixed asset turnover1 32.91 32.23 36.38 41.05 40.17 38.98
Benchmarks
Net Fixed Asset Turnover, Competitors
Automatic Data Processing Inc. 16.79 15.87 17.03 16.26 15.70 15.52
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: 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), 10-K (filing date: 2013-10-29).

2018 Calculations

1 Net fixed asset turnover = Revenues ÷ Property and equipment, net
= 41,603,428 ÷ 1,264,020 = 32.91

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 deteriorated from 2016 to 2017 but then slightly improved from 2017 to 2018.

Total Asset Turnover

Accenture PLC, total asset turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013
Selected Financial Data (USD $ in thousands)
Revenues 41,603,428  36,765,478  34,797,661  32,914,424  31,874,678  30,394,285 
Total assets 24,449,083  22,689,890  20,609,004  18,266,058  17,930,452  16,867,049 
Ratio
Total asset turnover1 1.70 1.62 1.69 1.80 1.78 1.80
Benchmarks
Total Asset Turnover, Competitors
Automatic Data Processing Inc. 0.36 0.33 0.27 0.33 0.38 0.35
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: 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), 10-K (filing date: 2013-10-29).

2018 Calculations

1 Total asset turnover = Revenues ÷ Total assets
= 41,603,428 ÷ 24,449,083 = 1.70

Ratio Description The company
Total asset turnover An activity ratio calculated as total revenue divided by total assets. Accenture PLC’s total asset turnover deteriorated from 2016 to 2017 but then improved from 2017 to 2018 exceeding 2016 level.

Equity Turnover

Accenture PLC, equity turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013
Selected Financial Data (USD $ in thousands)
Revenues 41,603,428  36,765,478  34,797,661  32,914,424  31,874,678  30,394,285 
Total Accenture plc shareholders’ equity 10,364,753  8,949,477  7,555,262  6,133,725  5,732,035  4,960,186 
Ratio
Equity turnover1 4.01 4.11 4.61 5.37 5.56 6.13
Benchmarks
Equity Turnover, Competitors
Automatic Data Processing Inc. 3.85 3.11 2.60 2.27 1.83 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: 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), 10-K (filing date: 2013-10-29).

2018 Calculations

1 Equity turnover = Revenues ÷ Total Accenture plc shareholders’ equity
= 41,603,428 ÷ 10,364,753 = 4.01

Ratio Description The company
Equity turnover An activity ratio calculated as total revenue divided by shareholders’ equity. Accenture PLC’s equity turnover deteriorated from 2016 to 2017 and from 2017 to 2018.