Stock Analysis on Net

Accenture PLC (NYSE:ACN)

Common-Size Balance Sheet: Assets 

Accenture PLC, common-size consolidated balance sheet: assets

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Aug 31, 2024 Aug 31, 2023 Aug 31, 2022 Aug 31, 2021 Aug 31, 2020 Aug 31, 2019
Cash and cash equivalents 8.95 17.65 16.69 18.92 22.70 20.57
Short-term investments 0.01 0.01 0.01 0.01 0.25 0.01
Receivables 21.23 20.86 22.18 20.37 19.40 25.07
Contract assets, current 3.20 3.00 2.73 2.16 1.77 2.11
Receivables and contract assets 24.43% 23.86% 24.92% 22.53% 21.16% 27.17%
Other current assets 3.90 4.11 4.11 4.09 3.76 4.11
Current assets 37.29% 45.63% 45.72% 45.55% 47.87% 51.87%
Contract assets, non-current 0.22 0.21 0.10 0.09 0.12 0.24
Equity method investments 0.23 0.05 0.35 0.43 0.65 0.36
Investments without readily determinable fair values 0.37 0.34 0.33 0.34 0.23 0.44
Non-current investments 0.60% 0.39% 0.67% 0.76% 0.88% 0.81%
Property and equipment, net 2.72 2.99 3.51 3.80 4.17 4.67
Operating lease assets 4.93 5.15 6.39 7.37 8.59 0.00
Goodwill 37.76 30.39 27.79 25.77 20.79 20.83
Deferred contract costs 1.54 1.66 1.71 1.69 1.95 2.29
Deferred tax assets 7.42 8.11 8.47 9.28 11.20 14.60
Intangibles 5.19 4.05 4.09 3.96 2.78 2.82
Other non-current assets 2.34 1.44 1.56 1.72 1.66 1.88
Non-current assets 62.71% 54.37% 54.28% 54.45% 52.13% 48.13%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Accenture PLC current assets as a percentage of total assets decreased from 2022 to 2023 and from 2023 to 2024.
Property and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Accenture PLC property and equipment, net as a percentage of total assets decreased from 2022 to 2023 and from 2023 to 2024.
Non-current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Accenture PLC non-current assets as a percentage of total assets increased from 2022 to 2023 and from 2023 to 2024.