Balance Sheet: Liabilities and Stockholders’ Equity

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.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Accenture PLC, consolidated balance sheet: liabilities and stockholders’ equity

US$ in thousands

	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Current portion of long-term debt and bank borrowings	946,229)	104,810)	9,175)	12,080)	7,820)	6,411)
Accounts payable	2,743,807)	2,491,173)	2,559,485)	2,274,057)	1,349,874)	1,646,641)
Deferred revenues	5,174,923)	4,907,152)	4,478,048)	4,229,177)	3,636,741)	3,188,835)
Accrued payroll and related benefits	7,050,833)	7,506,030)	7,611,794)	6,747,853)	5,083,950)	4,890,542)
Income taxes payable	719,084)	720,778)	646,471)	423,400)	453,542)	378,017)
Current operating lease liabilities	726,202)	690,417)	707,598)	744,164)	756,057)	—)
Other accrued liabilities	1,615,049)	1,588,678)	1,510,925)	1,278,136)	1,374,606)	951,450)
Current liabilities	18,976,127)	18,009,038)	17,523,496)	15,708,867)	12,662,590)	11,061,896)
Long-term debt, excluding current portion	78,628)	43,093)	45,893)	53,473)	54,052)	16,247)
Deferred revenues	641,091)	653,954)	712,715)	700,080)	690,931)	565,224)
Retirement obligation	1,815,867)	1,595,638)	1,692,152)	2,016,021)	1,859,444)	1,765,914)
Deferred tax liabilities	428,845)	395,280)	318,584)	243,636)	179,703)	133,232)
Income taxes payable	1,514,869)	1,313,971)	1,198,139)	1,105,896)	930,695)	892,688)
Non-current operating lease liabilities	2,369,490)	2,310,714)	2,563,090)	2,696,917)	2,667,584)	—)
Other non-current liabilities	939,198)	465,024)	462,233)	553,839)	534,421)	526,988)
Non-current liabilities	7,787,988)	6,777,674)	6,992,806)	7,369,862)	6,916,830)	3,900,293)
Total liabilities	26,764,115)	24,786,712)	24,516,302)	23,078,729)	19,579,420)	14,962,189)
Ordinary shares, par value 1.00 euros per share	57)	57)	57)	57)	57)	57)
Class A ordinary shares, par value $0.0000225 per share	15)	15)	15)	15)	15)	15)
Class X ordinary shares, par value $0.0000225 per share	—)	—)	—)	—)	—)	—)
Restricted share units	2,614,608)	2,403,374)	2,091,382)	1,750,784)	1,585,302)	1,411,903)
Additional paid-in capital	14,710,857)	12,778,782)	10,679,180)	8,617,838)	7,167,227)	5,804,448)
Treasury shares, at cost	(10,564,572)	(7,062,512)	(6,678,037)	(3,408,491)	(2,565,761)	(1,388,376)
Retained earnings	23,082,423)	19,316,224)	18,203,842)	13,988,748)	12,375,533)	10,421,538)
Accumulated other comprehensive loss	(1,554,742)	(1,743,101)	(2,190,342)	(1,419,497)	(1,561,837)	(1,840,577)
Total Accenture plc shareholders’ equity	28,288,646)	25,692,839)	22,106,097)	19,529,454)	17,000,536)	14,409,008)
Noncontrolling interests	879,602)	765,754)	640,991)	567,660)	498,637)	418,683)
Total shareholders’ equity	29,168,248)	26,458,593)	22,747,088)	20,097,114)	17,499,173)	14,827,691)
Total liabilities and shareholders’ equity	55,932,363)	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)

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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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Accenture PLC current liabilities increased from 2022 to 2023 and from 2023 to 2024.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Accenture PLC non-current liabilities decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Accenture PLC total liabilities increased from 2022 to 2023 and from 2023 to 2024.
Total Accenture plc shareholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Accenture PLC total Accenture plc shareholders’ equity increased from 2022 to 2023 and from 2023 to 2024.

Accenture PLC (NYSE:ACN)

Balance Sheet: Liabilities and Stockholders’ Equity