Accenture PLC (NYSE:ACN)

Gross Profit Margin

The gross profit margin exhibits a generally stable trend with minor fluctuations. Starting from approximately 31.53%, it gradually increases to peak near 32.61% around mid-periods, indicating consistent cost control relative to revenue. Towards the later periods, a slight decline is noticeable, falling back to roughly 31.91%, which suggests some marginal pressure on direct costs or pricing.

Operating Profit Margin

The operating profit margin shows a gradual upward trend in the initial periods, improving from about 14.69% to a high of 15.27%. However, a noticeable dip occurs afterwards, reaching a low near 13.6%, implying increased operating expenses or reduced operating efficiency during that timeframe. Subsequently, the margin recovers steadily, peaking again around 15.38% before slightly decreasing to 14.68%, reflecting some variability in operational profitability but an overall resilience.

Net Profit Margin

The net profit margin follows a relatively consistent pattern with moderate volatility. It initially rises from 11.52% to just over 12%, then declines to around 10.65%. The margin recovers to approximately 11.61% in later periods before dipping slightly to 11.02%. This indicates that while net profitability has been maintained within a narrow range, external factors such as interest, taxes, or non-operating income might have influenced periodic changes.

Return on Equity (ROE)

The ROE starts strong near 30.05%, remains stable through the early periods, and even exceeds 31% at one point, signaling effective use of shareholder equity. However, a consistent downward trend is noticeable after the peak, declining to around 24.61% towards the end of the timeline. This downward movement may reflect increasing equity base, declining net income, or both, suggesting some pressure on shareholders' return in recent periods.

Return on Assets (ROA)

The ROA exhibits relative steadiness in the first half of the timeline, fluctuating between approximately 13.65% and 14.97%. In the latter half, the ratio trends downward to about 11.74%, implying less efficient use of assets in generating net income. This decline could be indicative of asset base growth outpacing income or reduced profitability from asset deployment.

Gross Profit Trends

The gross profit shows a general upward trend with fluctuations across the periods analyzed. Starting from approximately 3,647,759 thousand US dollars, there is a noticeable dip in early 2020, reaching a low around 3,359,171 thousand US dollars, likely reflecting challenging market conditions during that time frame. Subsequently, gross profit recovers consistently and peaks near 5,822,829 thousand US dollars before declining somewhat in the last observed periods. Despite these fluctuations, the overall direction suggests growth in gross profit over the long term.

Revenues

Revenues exhibit a steady increase over the observed quarters. Beginning at roughly 11,358,958 thousand US dollars, revenues experienced a slight contraction in early 2020, ranging between 10,891,305 and 11,141,505 thousand US dollars, before entering a growth phase. The highest revenue recorded is approximately 17,727,871 thousand US dollars, with revenues consistently surpassing 16 billion US dollars in the latter periods. This growth supports the overall increase in gross profit and indicates expanding business operations or improved sales performance.

Gross Profit Margin

The gross profit margin, expressed as a percentage, remains relatively stable throughout the periods, fluctuating within a narrow range from roughly 31.5% to about 32.6%. Early periods do not have margin data, but from available data starting mid-2020, the margin consistently hovers slightly above 32%, which demonstrates effective cost management or pricing strategies maintaining profitability relative to revenues. Minor variations in margin indicate the company is managing to sustain its operational efficiency despite varying revenue and profit levels.

Insights

The data reflects resilience and recovery following an initial downturn, possibly linked to broader economic or industry-specific disruptions in early 2020. Growth in both gross profit and revenue over the medium to long term suggests successful strategic initiatives or market expansion. Stable gross profit margins indicate that profitability relative to revenue has been maintained, suggesting operational discipline in managing costs or pricing. However, some fluctuations in profit and revenue in recent periods might warrant further investigation to ensure sustained growth.

The financial data reveals significant insights into the company's operational performance over multiple quarters.

Operating Income

The operating income exhibits a generally upward trend with notable fluctuations. Starting at approximately 1.77 billion USD in late 2019, it declined in the first quarter of 2020, reflecting potential short-term operational challenges. Subsequently, it demonstrated recovery and growth, reaching peaks above 2.9 billion USD by early 2025. However, periodic dips are observed, indicating variability in quarterly performance, possibly influenced by market conditions or internal adjustments.

Revenues

Revenues show a consistent growth trajectory over the observed periods. Beginning at around 11.36 billion USD in late 2019, the revenues rose steadily, surpassing 17.7 billion USD by mid-2025. This growth is marked by incremental increases quarter over quarter, with no significant declines, suggesting strong demand and effective revenue generation strategies across the reporting periods.

Operating Profit Margin

The operating profit margin percentages, available from May 2020 onward, illustrate a relatively stable profitability rate ranging approximately between 13.6% and 15.4%. Initially, the margin increased, peaking around late 2022, followed by a slight decline and subsequent recovery towards the later dates. The fluctuations within a narrow range suggest consistent cost management and pricing strategies, maintaining profitability despite varying operating income levels.

In summary, the company demonstrates robust revenue growth accompanied by increasing operating income, though with some volatility. Operating profit margins remain fairly stable, indicating sustainable profitability throughout the analyzed quarters. Overall, the trends suggest effective operational management and expanding business activities over time.

Net Income Trend

The net income exhibits considerable fluctuations over the observed periods. Initially, net income slightly declined from 1,356,968 thousand US$ in November 2019 to approximately 1,228,202 thousand US$ in May 2020. Subsequently, there was a general upward trend reaching a notable peak of 1,961,950 thousand US$ in November 2022. However, this peak was followed by some volatility, with net income declining to about 1,372,963 thousand US$ by August 2023, before rising again towards 2,278,894 thousand US$ in November 2024. The last recorded value shows a decrease to 1,413,963 thousand US$ in August 2025. This pattern indicates periods of growth interspersed with volatility, suggesting sensitivity to external or internal factors affecting profitability.

Revenues Trend

Revenues demonstrate a steady overall increase throughout the reported intervals. Starting at approximately 11,358,958 thousand US$ in November 2019, revenues experience gradual quarterly growth, peaking around 17,727,871 thousand US$ in May 2025. Despite occasional slight downturns, the long-term trajectory is positive, indicating expanding business activities or higher market penetration over time.

Net Profit Margin Analysis

Net profit margin values are available from May 2020 onward and show relative stability with minor fluctuations. The margin starts near 11.52% in May 2020, experiences small increases, reaching approximately 12.05% in August 2020, and then generally moderates within the 10.5% to 11.6% range. The margin slightly declines around early 2023 but recovers towards the end of the period observed. This consistency in profit margin suggests effective cost management relative to revenue growth, even when net income and revenues themselves vary.

Overall Financial Performance Insights

The data reflects a company experiencing growth in revenue and net income over time, though net income is more volatile than revenue. The fluctuations in net income could be attributed to variable expenses, investments, or external economic factors impacting profitability. The net profit margin remains relatively stable, indicating that despite income variability, the firm maintains consistent efficiency in generating profits from its revenues. This pattern hints at resilient operational performance amid changing market conditions.

The analysis of the quarterly financial data reveals several noteworthy trends concerning net income, shareholders’ equity, and return on equity (ROE) for the company over the observed periods.

Net Income Trends

Net income exhibits notable fluctuations across the quarters. Starting from approximately 1.36 billion US dollars, it decreased slightly in early 2020 before generally increasing through late 2021 where it reached a peak of around 2.27 billion US dollars in November 2024. Despite this upward momentum, net income shows some volatility with periodic declines, such as in the quarters ending in August 2023 and November 2025. Overall, the net income maintains a growth trajectory with episodic dips suggesting sensitivity to certain operational or market factors.

Shareholders’ Equity Developments

Shareholders’ equity demonstrates a consistent upward trend throughout the entire timeline. Starting near 15.2 billion US dollars, the equity base expands steadily to exceed 31.2 billion US dollars by the end of the last reported quarter. This consistent growth indicates strong retained earnings and possibly effective capital management, contributing to an improved financial position for shareholders over time.

Return on Equity (ROE) Patterns

ROE, available from mid-2020 onward, initially registers at roughly 30%, reflecting a high level of profitability relative to equity. While the ROE remains close to 30% through 2021 and early 2022, a gradual decline is evident subsequently. By early 2025, ROE decreases to around 24.6%, indicating a reduction in the efficiency of generating profits from shareholders’ equity. This decline could stem from the rising equity base outpacing profit growth or from margin pressures affecting net income.

In summary, the company's financial metrics reveal a sustained increase in shareholders’ equity coupled with growth in net income despite some volatility. The gradual decline in ROE in recent periods suggests diminishing returns on equity investment, warranting further investigation into operating margins and capital allocation strategies to sustain high profitability levels relative to equity.

Net Income

The net income shows notable fluctuations over the periods analyzed. Starting from approximately 1.36 billion US dollars, it experienced intermittent increases and decreases without a consistent upward or downward trend. Peaks can be observed around November 2021 and May 2023, where net income reached above 1.9 billion US dollars. However, notable declines followed these peaks, indicating some level of volatility in profitability. The latest figures show a decrease from previous highs, suggesting potential challenges affecting earnings in the most recent quarters.

Total Assets

Total assets have demonstrated a clear and steady upward trajectory throughout the periods presented. Beginning at roughly 33.2 billion US dollars, the total assets increased consistently each quarter, reaching over 65 billion US dollars by the end of the timeline. This continuous growth reflects expansion and accumulation of resources, indicating potentially successful investment or asset acquisition strategies over time.

Return on Assets (ROA)

The return on assets metric, available from May 2020 onwards, exhibits a gradual declining trend. Initially around 13.7%, ROA increased slightly to peak around 14.97% in late 2022, signaling a period of improved asset utilization efficiency. Afterward, ROA steadily decreased, falling to approximately 11.74% by the last period. This decline suggests diminishing returns on the asset base, possibly due to slower profit growth relative to asset expansion or operational challenges affecting efficiency.

Overall Insights

The data reflects a scenario where the company’s asset base has been expanding steadily, yet the incremental profit generated from these assets has been declining over time. Profit levels themselves demonstrate variability without a clear growth pattern, indicating that increased asset size has not consistently translated into higher profitability. The decreasing ROA implies that the growth in assets may be outpacing net income growth, raising questions about the efficiency of asset use or external market and operational conditions influencing performance. Monitoring strategies to enhance profit margins and improve asset utilization may be advisable to sustain financial health.