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Short-term (Operating) 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, short-term (operating) activity ratios

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Turnover Ratios
Receivables turnover
Payables turnover
Working capital turnover
Average No. of Days
Add: Average receivable collection period
Less: Average payables payment period

Source: Based on data from Accenture PLC Annual Reports

Ratio Description The company
Receivables turnover An activity ratio equal to revenue divided by receivables. Accenture PLC's receivables turnover deteriorated from 2015 to 2016 and from 2016 to 2017.
Payables turnover An activity ratio calculated as cost of goods sold divided by payables. Accenture PLC's payables turnover declined from 2015 to 2016 and from 2016 to 2017.
Working capital turnover An activity ratio calculated as revenue divided by working capital. Accenture PLC's working capital turnover improved from 2015 to 2016 and from 2016 to 2017.
Average receivable collection period An activity ratio equal to the number of days in the period divided by receivables turnover.
Average payables payment period An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. Accenture PLC's average payables payment period increased from 2015 to 2016 and from 2016 to 2017.

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Receivables Turnover

Accenture PLC, receivables turnover calculation, comparison to benchmarks

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Selected Financial Data (USD $ in thousands)
Revenues before reimbursements (Net revenues)
Receivables from clients, net
Ratio
Receivables turnover1
Benchmarks
Receivables Turnover, Competitors
Automatic Data Processing Inc.
Receivables Turnover, Sector
Support Services
Receivables Turnover, Industry
Industrials

Source: Based on data from Accenture PLC Annual Reports

2017 Calculations

1 Receivables turnover = Revenues before reimbursements (Net revenues) ÷ Receivables from clients, net
= ÷ =

Ratio Description The company
Receivables turnover An activity ratio equal to revenue divided by receivables. Accenture PLC's receivables turnover deteriorated from 2015 to 2016 and from 2016 to 2017.

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Payables Turnover

Accenture PLC, payables turnover calculation, comparison to benchmarks

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Selected Financial Data (USD $ in thousands)
Cost of services before reimbursable expenses
Accounts payable
Ratio
Payables turnover1
Benchmarks
Payables Turnover, Competitors
Automatic Data Processing Inc.
Payables Turnover, Sector
Support Services
Payables Turnover, Industry
Industrials

Source: Based on data from Accenture PLC Annual Reports

2017 Calculations

1 Payables turnover = Cost of services before reimbursable expenses ÷ Accounts payable
= ÷ =

Ratio Description The company
Payables turnover An activity ratio calculated as cost of goods sold divided by payables. Accenture PLC's payables turnover declined from 2015 to 2016 and from 2016 to 2017.

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Working Capital Turnover

Accenture PLC, working capital turnover calculation, comparison to benchmarks

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Selected Financial Data (USD $ in thousands)
Current assets
Less: Current liabilities
Working capital
Revenues before reimbursements (Net revenues)
Ratio
Working capital turnover1
Benchmarks
Working Capital Turnover, Competitors
Automatic Data Processing Inc.
Working Capital Turnover, Sector
Support Services
Working Capital Turnover, Industry
Industrials

Source: Based on data from Accenture PLC Annual Reports

2017 Calculations

1 Working capital turnover = Revenues before reimbursements (Net revenues) ÷ Working capital
= ÷ =

Ratio Description The company
Working capital turnover An activity ratio calculated as revenue divided by working capital. Accenture PLC's working capital turnover improved from 2015 to 2016 and from 2016 to 2017.

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Average Receivable Collection Period

Accenture PLC, average receivable collection period calculation, comparison to benchmarks

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Selected Financial Data
Receivables turnover
Ratio (no. of days)
Average receivable collection period1
Benchmarks (no. of days)
Average Receivable Collection Period, Competitors
Automatic Data Processing Inc.
Average Receivable Collection Period, Sector
Support Services
Average Receivable Collection Period, Industry
Industrials

Source: Based on data from Accenture PLC Annual Reports

2017 Calculations

1 Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ =

Ratio Description The company
Average receivable collection period An activity ratio equal to the number of days in the period divided by receivables turnover.

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Average Payables Payment Period

Accenture PLC, average payables payment period calculation, comparison to benchmarks

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Selected Financial Data
Payables turnover
Ratio (no. of days)
Average payables payment period1
Benchmarks (no. of days)
Average Payables Payment Period, Competitors
Automatic Data Processing Inc.
Average Payables Payment Period, Sector
Support Services
Average Payables Payment Period, Industry
Industrials

Source: Based on data from Accenture PLC Annual Reports

2017 Calculations

1 Average payables payment period = 365 ÷ Payables turnover
= 365 ÷ =

Ratio Description The company
Average payables payment period An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. Accenture PLC's average payables payment period increased from 2015 to 2016 and from 2016 to 2017.

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