Accenture PLC (NYSE:ACN)

The financial data presents a broad overview of the liabilities and shareholders' equity trends over multiple quarters. Several key observations emerge from the data trends:

Current Portion of Long-Term Debt and Bank Borrowings

The balance demonstrates significant volatility, with a sharp peak observed around August 31, 2023, at approximately 104,810 thousand US dollars. Afterwards, it returns to a more stable range near 100,000 to 115,000 thousand US dollars. An extreme outlier appears on August 31, 2024, with a drastic increase to over 1.6 million, followed by a sharp decrease again, indicating a potential single large transaction or refinancing event during that period.

Accounts Payable

Accounts payable generally trended upwards, increasing from approximately 1.58 million to nearly 3 million US dollars by the end of the period. Notably, there was steady growth with some fluctuations, showing increased obligations possibly linked to business expansion or increased supplier services.

Deferred Revenues (Current and Non-current)

Both current and non-current deferred revenues exhibit growth over time. Current deferred revenues increased from near 2.98 million to a peak surpassing 6 million US dollars, indicating growing advanced payments or unearned revenues. Non-current deferred revenues also increased, though at a slower rate, reflecting long-term contractual prepayments or services to be delivered.

Accrued Payroll and Related Benefits

This liability item shows a strong upward trend from roughly 4.65 million to over 8 million US dollars. Despite some interim fluctuations, overall it suggests increased personnel-related costs or accruals, potentially reflecting workforce growth or changes in compensation liabilities.

Income Taxes Payable

Income taxes payable generally increased from 448 thousand to nearly 864 thousand US dollars in the current portion, and from 906 thousand to over 1.3 million in the longer-term category, signifying heightened taxable income or changes in tax payment schedules.

Operating Lease Liabilities (Current and Non-current)

Current operating lease liabilities remained relatively stable, fluctuating around 700,000 to 730,000 thousand US dollars. Non-current operating lease liabilities maintained values near 2.5 to 2.8 million, showing stable lease commitments without significant change in lease liability structures.

Other Accrued Liabilities and Other Non-Current Liabilities

Other accrued liabilities increased substantially early in the period, peaking near 1.5 million before showing some fluctuations. Other non-current liabilities rose from about 282 thousand to nearly 1.2 million US dollars, suggesting growth in miscellaneous obligations, potentially including contingency reserves or accrued expenses.

Total Liabilities

The total liabilities line shows consistent growth from approximately 17.57 million to over 33 million US dollars, almost doubling over the total duration. This steady increase reflects expansion in the company’s overall obligations.

Shareholders’ Equity

Shareholders’ equity experienced positive growth, rising from about 15.6 million to over 32 million US dollars. This reflects reinvestment of earnings, increases in additional paid-in capital, and accumulation of retained earnings.

Restricted Share Units (RSUs)

RSUs show a fluctuating pattern with notable peaks and troughs, rising from 1.5 million to nearly 3 million US dollars. This may indicate variance in compensation via equity awards and vesting schedules impacting shareholders equity components.

Retained Earnings

Retained earnings exhibited a sustained upward trajectory from around 11.2 million to over 26.4 million US dollars before a notable decrease in the last few reported periods, falling to around 21 million. This overall rise denotes accumulated net income retained within the company for reinvestment or reserves, with recent declines possibly reflecting distributions or adjustments.

Treasury Shares

Treasury shares at cost reveal significant negative values, indicating ongoing share repurchase programs. The negative balance escalates sharply over time, reaching highs near -13.99 million before recovering slightly in the later quarters, suggesting active management of outstanding shares.

Accumulated Other Comprehensive Loss

This account fluctuates but generally remains significant, nearing -2 million US dollars, suggesting consistent unrealized losses or negative adjustments related to foreign currency translation, hedging, or pension-related items.

Total Liabilities and Shareholders’ Equity

The aggregate of total liabilities and shareholders' equity shows strong growth from approximately 33.17 million to over 65 million US dollars, roughly doubling, illustrative of overall business growth and balance sheet expansion.

In summary, the company's financial obligations and equity base have substantially grown over the periods, with notable fluctuations in debt components and share repurchases. Increasing accrued payrolls and deferred revenues further signify expanding operations. The growth in both liabilities and equity demonstrates balanced financing structures, with equity growth supporting rising operational demands and obligations.