Goodwill and Intangible Asset Disclosure
Adjustments to Financial Statements: Removal of Goodwill
Adjusted Financial Ratios: Removal of Goodwill (Summary)
Adjusted Total Asset Turnover
Adjusted Financial Leverage
Adjusted Return on Equity (ROE)
Adjusted Return on Assets (ROA)

Accenture PLC, balance sheet: goodwill and intangible assets

US$ in thousands

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Goodwill	21,120,179)	15,573,003)	13,133,293)	11,125,861)	7,709,820)	6,205,550)
Customer-related	3,924,339)	2,842,257)	2,498,001)	2,068,156)	1,319,332)	1,013,976)
Technology	335,845)	289,989)	283,251)	250,481)	150,765)	119,686)
Patents	120,457)	123,579)	126,950)	126,202)	129,295)	127,796)
Other	150,098)	65,138)	62,875)	70,407)	82,676)	78,344)
Definite-lived intangible assets, gross carrying amount	4,530,739)	3,320,963)	2,971,077)	2,515,246)	1,682,068)	1,339,802)
Accumulated amortization	(1,626,708)	(1,248,006)	(1,040,269)	(804,308)	(652,850)	(499,023)
Definite-lived intangible assets, net carrying amount	2,904,031)	2,072,957)	1,930,808)	1,710,938)	1,029,218)	840,779)
Goodwill and intangible assets	24,024,210)	17,645,960)	15,064,101)	12,836,799)	8,739,038)	7,046,329)

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

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Item	Description	The company
Goodwill	Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.	Accenture PLC goodwill increased from 2022 to 2023 and from 2023 to 2024.
Definite-lived intangible assets, net carrying amount	Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.	Accenture PLC definite-lived intangible assets, net carrying amount increased from 2022 to 2023 and from 2023 to 2024.
Goodwill and intangible assets	Sum of the carrying amounts of all intangible assets, including goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.	Accenture PLC goodwill and intangible assets increased from 2022 to 2023 and from 2023 to 2024.

Accenture PLC, adjustments to financial statements

US$ in thousands

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Adjustment to Total Assets
Total assets (as reported)	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)
Less: Goodwill	21,120,179)	15,573,003)	13,133,293)	11,125,861)	7,709,820)	6,205,550)
Total assets (adjusted)	34,812,184)	35,672,302)	34,130,097)	32,049,982)	29,368,773)	23,584,330)
Adjustment to Total Accenture Plc Shareholders’ Equity
Total Accenture plc shareholders’ equity (as reported)	28,288,646)	25,692,839)	22,106,097)	19,529,454)	17,000,536)	14,409,008)
Less: Goodwill	21,120,179)	15,573,003)	13,133,293)	11,125,861)	7,709,820)	6,205,550)
Total Accenture plc shareholders’ equity (adjusted)	7,168,467)	10,119,836)	8,972,804)	8,403,593)	9,290,716)	8,203,458)

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

Accenture PLC, Financial Data: Reported vs. Adjusted

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Accenture PLC, adjusted financial ratios

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Total Asset Turnover
Reported total asset turnover	1.16	1.25	1.30	1.17	1.20	1.45
Adjusted total asset turnover	1.86	1.80	1.80	1.58	1.51	1.83
Financial Leverage
Reported financial leverage	1.98	1.99	2.14	2.21	2.18	2.07
Adjusted financial leverage	4.86	3.52	3.80	3.81	3.16	2.87
Return on Equity (ROE)
Reported ROE	25.68%	26.75%	31.11%	30.25%	30.05%	33.17%
Adjusted ROE	101.34%	67.90%	76.64%	70.29%	54.98%	58.26%
Return on Assets (ROA)
Reported ROA	12.99%	13.41%	14.55%	13.68%	13.78%	16.04%
Adjusted ROA	20.87%	19.26%	20.15%	18.43%	17.39%	20.26%

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

Financial ratio	Description	The company
Adjusted total asset turnover	An activity ratio calculated as total revenue divided by adjusted total assets.	Accenture PLC adjusted total asset turnover ratio deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.
Adjusted financial leverage	A measure of financial leverage calculated as adjusted total assets divided by adjusted total equity. Financial leverage is the extent to which a company can effect, through the use of debt, a proportional change in the return on common equity that is greater than a given proportional change in operating income.	Accenture PLC adjusted financial leverage ratio decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
Adjusted ROE	A profitability ratio calculated as net income divided by adjusted shareholders’ equity.	Accenture PLC adjusted ROE deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.
Adjusted ROA	A profitability ratio calculated as net income divided by adjusted total assets.	Accenture PLC adjusted ROA deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.

Accenture PLC, Financial Ratios: Reported vs. Adjusted

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	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
As Reported
Selected Financial Data (US$ in thousands)
Revenues	64,896,464)	64,111,745)	61,594,305)	50,533,389)	44,327,039)	43,215,013)
Total assets	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)
Activity Ratio
Total asset turnover¹	1.16	1.25	1.30	1.17	1.20	1.45
Adjusted for Goodwill
Selected Financial Data (US$ in thousands)
Revenues	64,896,464)	64,111,745)	61,594,305)	50,533,389)	44,327,039)	43,215,013)
Adjusted total assets	34,812,184)	35,672,302)	34,130,097)	32,049,982)	29,368,773)	23,584,330)
Activity Ratio
Adjusted total asset turnover²	1.86	1.80	1.80	1.58	1.51	1.83

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

2024 Calculations

¹ Total asset turnover = Revenues ÷ Total assets
= 64,896,464 ÷ 55,932,363 = 1.16

² Adjusted total asset turnover = Revenues ÷ Adjusted total assets
= 64,896,464 ÷ 34,812,184 = 1.86

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Activity ratio	Description	The company
Adjusted total asset turnover	An activity ratio calculated as total revenue divided by adjusted total assets.	Accenture PLC adjusted total asset turnover ratio deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
As Reported
Selected Financial Data (US$ in thousands)
Total assets	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)
Total Accenture plc shareholders’ equity	28,288,646)	25,692,839)	22,106,097)	19,529,454)	17,000,536)	14,409,008)
Solvency Ratio
Financial leverage¹	1.98	1.99	2.14	2.21	2.18	2.07
Adjusted for Goodwill
Selected Financial Data (US$ in thousands)
Adjusted total assets	34,812,184)	35,672,302)	34,130,097)	32,049,982)	29,368,773)	23,584,330)
Adjusted total Accenture plc shareholders’ equity	7,168,467)	10,119,836)	8,972,804)	8,403,593)	9,290,716)	8,203,458)
Solvency Ratio
Adjusted financial leverage²	4.86	3.52	3.80	3.81	3.16	2.87

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

2024 Calculations

¹ Financial leverage = Total assets ÷ Total Accenture plc shareholders’ equity
= 55,932,363 ÷ 28,288,646 = 1.98

² Adjusted financial leverage = Adjusted total assets ÷ Adjusted total Accenture plc shareholders’ equity
= 34,812,184 ÷ 7,168,467 = 4.86

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Solvency ratio	Description	The company
Adjusted financial leverage	A measure of financial leverage calculated as adjusted total assets divided by adjusted total equity. Financial leverage is the extent to which a company can effect, through the use of debt, a proportional change in the return on common equity that is greater than a given proportional change in operating income.	Accenture PLC adjusted financial leverage ratio decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
As Reported
Selected Financial Data (US$ in thousands)
Net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)
Total Accenture plc shareholders’ equity	28,288,646)	25,692,839)	22,106,097)	19,529,454)	17,000,536)	14,409,008)
Profitability Ratio
ROE¹	25.68%	26.75%	31.11%	30.25%	30.05%	33.17%
Adjusted for Goodwill
Selected Financial Data (US$ in thousands)
Net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)
Adjusted total Accenture plc shareholders’ equity	7,168,467)	10,119,836)	8,972,804)	8,403,593)	9,290,716)	8,203,458)
Profitability Ratio
Adjusted ROE²	101.34%	67.90%	76.64%	70.29%	54.98%	58.26%

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

2024 Calculations

¹ ROE = 100 × Net income attributable to Accenture plc ÷ Total Accenture plc shareholders’ equity
= 100 × 7,264,787 ÷ 28,288,646 = 25.68%

² Adjusted ROE = 100 × Net income attributable to Accenture plc ÷ Adjusted total Accenture plc shareholders’ equity
= 100 × 7,264,787 ÷ 7,168,467 = 101.34%

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Profitability ratio	Description	The company
Adjusted ROE	A profitability ratio calculated as net income divided by adjusted shareholders’ equity.	Accenture PLC adjusted ROE deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
As Reported
Selected Financial Data (US$ in thousands)
Net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)
Total assets	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)
Profitability Ratio
ROA¹	12.99%	13.41%	14.55%	13.68%	13.78%	16.04%
Adjusted for Goodwill
Selected Financial Data (US$ in thousands)
Net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)
Adjusted total assets	34,812,184)	35,672,302)	34,130,097)	32,049,982)	29,368,773)	23,584,330)
Profitability Ratio
Adjusted ROA²	20.87%	19.26%	20.15%	18.43%	17.39%	20.26%

Based on: 10-K (reporting date: 2024-08-31), 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31).

2024 Calculations

¹ ROA = 100 × Net income attributable to Accenture plc ÷ Total assets
= 100 × 7,264,787 ÷ 55,932,363 = 12.99%

² Adjusted ROA = 100 × Net income attributable to Accenture plc ÷ Adjusted total assets
= 100 × 7,264,787 ÷ 34,812,184 = 20.87%

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Profitability ratio	Description	The company
Adjusted ROA	A profitability ratio calculated as net income divided by adjusted total assets.	Accenture PLC adjusted ROA deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.

Accenture PLC (NYSE:ACN)

Analysis of Goodwill and Intangible Assets

Goodwill and Intangible Asset Disclosure

Adjustments to Financial Statements: Removal of Goodwill

Accenture PLC, Financial Data: Reported vs. Adjusted

Adjusted Financial Ratios: Removal of Goodwill (Summary)

Accenture PLC, Financial Ratios: Reported vs. Adjusted

Adjusted Total Asset Turnover

Adjusted Financial Leverage

Adjusted Return on Equity (ROE)

Adjusted Return on Assets (ROA)