Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities
Adjusted Profitability Ratios: Mark to Market Available-for-sale Securities (Summary)
Adjusted Net Profit Margin
Adjusted Return on Equity (ROE)
Adjusted Return on Assets (ROA)

Accenture PLC, adjustment to net income attributable to Accenture plc

US$ in thousands

12 months ended:	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Net income attributable to Accenture plc (as reported)	7,264,787)	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)
Add: Investments, net of tax	—)	—)	—)	49)	(778)	(1,665)
Net income attributable to Accenture plc (adjusted)	7,264,787)	6,871,557)	6,877,169)	5,906,858)	5,107,061)	4,777,447)

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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Accenture PLC, adjusted profitability ratios

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Net Profit Margin
Reported net profit margin	11.19%	10.72%	11.17%	11.69%	11.52%	11.06%
Adjusted net profit margin	11.19%	10.72%	11.17%	11.69%	11.52%	11.06%
Return on Equity (ROE)
Reported ROE	25.68%	26.75%	31.11%	30.25%	30.05%	33.17%
Adjusted ROE	25.68%	26.75%	31.11%	30.25%	30.04%	33.16%
Return on Assets (ROA)
Reported ROA	12.99%	13.41%	14.55%	13.68%	13.78%	16.04%
Adjusted ROA	12.99%	13.41%	14.55%	13.68%	13.77%	16.04%

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).

Profitability ratio	Description	The company
Adjusted net profit margin	An indicator of profitability, calculated as adjusted net income divided by revenue.	Accenture PLC adjusted net profit margin ratio deteriorated from 2022 to 2023 but then improved from 2023 to 2024 exceeding 2022 level.
Adjusted ROE	A profitability ratio calculated as adjusted net income divided by shareholders’ equity.	Accenture PLC adjusted ROE deteriorated from 2022 to 2023 and from 2023 to 2024.
Adjusted ROA	A profitability ratio calculated as adjusted net income divided by total assets.	Accenture PLC adjusted ROA deteriorated from 2022 to 2023 and from 2023 to 2024.

Accenture PLC, Profitability 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)
Net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)
Revenues	64,896,464)	64,111,745)	61,594,305)	50,533,389)	44,327,039)	43,215,013)
Profitability Ratio
Net profit margin¹	11.19%	10.72%	11.17%	11.69%	11.52%	11.06%
Adjusted: Mark to Market Available-for-sale Securities
Selected Financial Data (US$ in thousands)
Adjusted net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,858)	5,107,061)	4,777,447)
Revenues	64,896,464)	64,111,745)	61,594,305)	50,533,389)	44,327,039)	43,215,013)
Profitability Ratio
Adjusted net profit margin²	11.19%	10.72%	11.17%	11.69%	11.52%	11.06%

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 Net profit margin = 100 × Net income attributable to Accenture plc ÷ Revenues
= 100 × 7,264,787 ÷ 64,896,464 = 11.19%

² Adjusted net profit margin = 100 × Adjusted net income attributable to Accenture plc ÷ Revenues
= 100 × 7,264,787 ÷ 64,896,464 = 11.19%

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Profitability ratio	Description	The company
Adjusted net profit margin	An indicator of profitability, calculated as adjusted net income divided by revenue.	Accenture PLC adjusted net profit margin 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)
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: Mark to Market Available-for-sale Securities
Selected Financial Data (US$ in thousands)
Adjusted net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,858)	5,107,061)	4,777,447)
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
Adjusted ROE²	25.68%	26.75%	31.11%	30.25%	30.04%	33.16%

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

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

	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: Mark to Market Available-for-sale Securities
Selected Financial Data (US$ in thousands)
Adjusted net income attributable to Accenture plc	7,264,787)	6,871,557)	6,877,169)	5,906,858)	5,107,061)	4,777,447)
Total assets	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)
Profitability Ratio
Adjusted ROA²	12.99%	13.41%	14.55%	13.68%	13.77%	16.04%

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

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

Accenture PLC (NYSE:ACN)

Analysis of Investments

Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities

Adjusted Profitability Ratios: Mark to Market Available-for-sale Securities (Summary)

Accenture PLC, Profitability Ratios: Reported vs. Adjusted

Adjusted Net Profit Margin

Adjusted Return on Equity (ROE)

Adjusted Return on Assets (ROA)