Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

Accenture PLC, consolidated balance sheet: assets

US$ in thousands

	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Cash and cash equivalents	11,478,729)	5,004,469)	9,045,032)	7,889,833)	8,168,174)	8,415,330)
Short-term investments	5,945)	5,396)	4,575)	3,973)	4,294)	94,309)
Receivables	13,065,433)	11,873,442)	10,690,713)	10,484,211)	8,796,992)	7,192,110)
Contract assets, current	1,919,640)	1,791,405)	1,536,473)	1,292,564)	931,220)	654,782)
Receivables and contract assets	14,985,073)	13,664,847)	12,227,186)	11,776,775)	9,728,212)	7,846,892)
Other current assets	2,430,942)	2,183,069)	2,105,138)	1,940,290)	1,765,831)	1,393,225)
Current assets	28,900,689)	20,857,781)	23,381,931)	21,610,871)	19,666,511)	17,749,756)
Contract assets, non-current	180,362)	120,260)	106,994)	46,844)	38,334)	43,257)
Equity method investments	355,276)	128,634)	23,985)	164,164)	184,157)	240,446)
Investments without readily determinable fair values	365,984)	206,030)	173,458)	153,808)	145,369)	84,068)
Non-current investments	721,260)	334,664)	197,443)	317,972)	329,526)	324,514)
Property and equipment, net	1,566,374)	1,521,119)	1,530,007)	1,659,140)	1,639,105)	1,545,568)
Operating lease assets	2,740,321)	2,757,396)	2,637,479)	3,018,535)	3,182,519)	3,183,346)
Goodwill	22,536,416)	21,120,179)	15,573,003)	13,133,293)	11,125,861)	7,709,820)
Deferred contract costs	1,025,391)	862,140)	851,972)	807,940)	731,445)	723,168)
Deferred tax assets	3,791,215)	4,147,496)	4,154,878)	4,001,200)	4,007,130)	4,153,146)
Intangibles	2,410,755)	2,904,031)	2,072,957)	1,930,808)	1,710,938)	1,029,218)
Other non-current assets	1,522,114)	1,307,297)	738,641)	736,787)	744,474)	616,800)
Non-current assets	36,494,208)	35,074,582)	27,863,374)	25,652,519)	23,509,332)	19,328,837)
Total assets	65,394,897)	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)

Based on: 10-K (reporting date: 2025-08-31), 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).

The financial data reveals several notable trends and changes over the periods analyzed.

Liquidity and Current Assets: Cash and cash equivalents exhibited a fluctuating pattern, initially declining from 8,415,330 thousand US dollars in 2020 to 4,004,469 thousand in 2024, then rising sharply to 11,478,729 thousand in 2025. Short-term investments remained minimal throughout the period, with values below 10,000 thousand US dollars, showing little impact on liquidity.; Receivables showed consistent growth each year, increasing from 7,192,110 thousand US dollars in 2020 to 13,065,433 thousand in 2025, reflecting expanding business activity or extended credit terms. Current contract assets also expanded significantly, growing almost threefold from 654,782 thousand to 1,919,640 thousand US dollars, indicating potentially increasing unbilled revenue.; Overall receivables and contract assets rose steadily, supporting the previous observations. Other current assets also increased steadily from 1,393,225 thousand to 2,430,942 thousand US dollars, contributing to the overall growth in current assets, which increased from 17,749,756 thousand in 2020 to 28,900,689 thousand in 2025 with a notable dip observed in 2024.
Non-current Assets: Non-current contract assets increased notably after 2022, more than quadrupling from 43,257 thousand in 2020 to 180,362 thousand in 2025. Equity method investments varied over time, declining and then rebounding in 2025 to 355,276 thousand US dollars. Investments lacking readily determinable fair values more than quadrupled from 84,068 thousand to 365,984 thousand, suggesting strategic portfolio changes or increased investment activity.; Property and equipment net values remained relatively stable, with slight fluctuations but little overall change from 1,545,568 thousand to 1,566,374 thousand US dollars, indicating limited capital expenditure growth.; Operating lease assets declined steadily, decreasing from 3,183,346 thousand in 2020 to around 2,740,321 thousand in 2025, which may reflect changes in lease agreements or asset disposals.; Goodwill showed significant growth, nearly tripling from 7,709,820 thousand in 2020 to 22,536,416 thousand in 2025, which points to substantial acquisitions or revaluations during this time frame.; Deferred contract costs also increased steadily, reflecting ongoing investments in contract-related expenses. Deferred tax assets stayed fairly consistent around 4,000,000 thousand, but showed slight fluctuations and a mild decrease in 2025.; Intangible assets grew strongly until 2024 but decreased notably in 2025, suggesting possible amortization charges or asset impairments.; Other non-current assets approximately doubled between 2020 and 2025, indicating increasing miscellaneous non-current holdings or investments.
Total Assets: Total assets increased substantially from 37,078,593 thousand US dollars in 2020 to 65,394,897 thousand in 2025, indicating an overall expansion in the company’s asset base by approximately 76%. This growth was driven by increases in both current and non-current asset categories, most notably goodwill and receivables.

In summary, the data indicates a general upward trend in asset growth, particularly driven by receivables, contract assets, and goodwill. Cash management appears variable, and cautious attention to intangibles and lease assets is warranted. The substantial increase in goodwill suggests active acquisition strategies, which may impact future amortization and impairment assessments.

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Accenture PLC (NYSE:ACN)

Balance Sheet: Assets

Assets: Selected Items

Current Assets: Selected Items