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1
AccentureReportsFirst-QuarterFiscal2026Results
Accenturedeliversstrongnewbookingsandrevenuegrowthatthetopofthecompany’s
guidedrange,withstrongprofitabilityandfreecashflow;
Confirmsoutlookforfiscal2026revenuegrowth,andadjustedoperatingmarginandEPS
NEWYORK;December18,2025—Accenture(NYSE:ACN)reportedfinancialresultsforthefirstquarteroffiscal2026endedNovember30,2025.
Allcomparisonsaretothefirstquarteroffiscal2025,unlessnotedotherwise.
AccentureChairandCEOJulieSweet
“Iamverypleasedwithour$21billioninnewbookings,including33clientswithquarterlybookingsgreaterthan$100million.Wedeliveredrevenuegrowthof5%inlocalcurrency,atthetopofourguidedrange,
whilecontinuingtogainmarketshare.WealsostrengthenedourleadershipinadvancedAIanddeepenedourecosystempartnershipstohelpclientsrealizevalue.Theseresultsreflectourstrategytobethe
reinventionpartnerofchoiceforourclients.Onbehalfofourleadershipteam,Iwanttothankourclients,ecosystempartnersandpeoplewhomaketheseresultspossible.”
FirstQuarterFiscal2026KeyMetrics
?Newbookingsof$20.9billion,anincreaseof12%inU.S.dollarsand10%inlocalcurrency
?AdvancedAInewbookingsof$2.2billion
?Revenuesof$18.7billion,anincreaseof6%inU.S.dollarsand5%inlocalcurrency
?GAAPoperatingmarginof15.3%,adecreaseof140bpscomparedtooperatingmarginof16.7%inthefirstquarteroffiscal2025;adjusted1operatingmarginexpanded30basispointsto17.0%
?GAAPdilutedearningspershareof$3.54,a1%decreasefromGAAPdilutedearningspershareof$3.59inthefirstquarteroffiscal2025;adjustedearningspershareincreased10%to$3.94
?Freecashflowof$1.5billion
?Totalcashreturnedtoshareholdersof$3.3billion,reflecting$2.3billioninrepurchasesorredemptionsof9.5millionshares,andcashdividendpaymentsof$1.0billion,or$1.63pershare,a10%increase
Fiscal2026BusinessOutlookHighlights
?Companycontinuestoexpectfull-yearrevenuegrowthtobe2%to5%inlocalcurrency.Excludinganestimated1%impactfromitsU.S.federalbusiness,companycontinuestoexpectrevenuegrowthtobe3%to6%inlocalcurrency
?NowexpectsGAAPoperatingmargintobe15.2%to15.4%,anexpansionof50to70basispoints;continuestoexpectadjustedoperatingmargintobe15.7%to15.9%,anexpansionof10to30bps
?NowexpectsGAAPdilutedearningspersharetobeintherangeof$13.12to$13.50,an8%to11%
increase;continuestoexpectadjustedEPStobeintherangeof$13.52to$13.90,a5%to8%increase
1Adjustedfinancialmeasurespresentedinthisreleasearenon-GAAPfinancialmeasuresthatexcludebusinessoptimizationcostsrecordedinthefirstquarteroffiscal2026andthefourthquarteroffiscal2025asfurtherdescribedinthisrelease.
2
Q1FY26FinancialReview
NewBookings
Newbookingsforthefirstquarteroffiscal2026were$20.94billion,anincreaseof12%inU.S.dollarsand10%inlocalcurrencycomparedtothefirstquarteroffiscal2025.
?Consultingnewbookingswere$9.88billion.
?ManagedServicesnewbookingswere$11.06billion.
Revenues
Revenuesforthefirstquarteroffiscal2026were$18.74billion,anincreaseof6%inU.S.dollarsand5%inlocalcurrency,andwereatthetopofthecompany’sguidedrangeof$18.1billionto$18.75billion,or1%to5%growthinlocalcurrency.Revenuesforthequarterreflectaforeign-exchangeimpactofpositive1.4%,comparedwiththepositive1%impactpreviouslyassumed.
RevenuesbyTypeofWork
Revenues
(inbillions)
Increase(Decrease)fromQ1FY25
U.S.Dollars
LocalCurrency
Consulting
$9.41
4%
3%
ManagedServices
$9.33
8%
7%
Total
$18.74
6%
5%
RevenuesbyGeographicMarket
Revenues
(inbillions)
Increase(Decrease)fromQ1FY25
U.S.Dollars
LocalCurrency
Americas
$9.08
4%
4%
EMEA
$6.94
8%
4%
AsiaPacific
$2.73
7%
9%
Total
$18.74
6%
5%
RevenuesbyIndustryGroup
Revenues
(inbillions)
Increase(Decrease)fromQ1FY25
U.S.Dollars
LocalCurrency
Communications,Media&Technology
$3.10
9%
8%
FinancialServices
$3.60
14%
12%
Health&PublicService
$3.80
0%
(1)%
Products
$5.74
6%
4%
Resources
$2.50
3%
2%
Total
$18.74
6%
5%
Amountsintablesmaynottotalduetorounding.
3
Q1FY26FinancialReview
OperatingMarginandOperatingIncome
?GAAPoperatingmargin(operatingincomeasapercentageofrevenues)forthequarterwas15.3%,comparedtoGAAPoperatingmarginof16.7%forthefirstquarteroffiscal2025.Adjustedoperatingmarginwas17.0%forthefirstquarteroffiscal2026.
?GAAPoperatingincomeforthequarterdecreased3%to$2.87billioncomparedwithGAAPoperatingincomeof$2.95billioninthefirstquarteroffiscal2025.Adjustedoperatingincomewas$3.18billionforthefirstquarteroffiscal2026.
Grossmargin(grossprofitasapercentageofrevenues)forthequarterwas33.1%comparedto32.9%inthefirstquarteroffiscal2025.Selling,generalandadministrative(SG&A)expensesforthequarterwere$3.02billion,or16.1%ofrevenues,comparedwith$2.87billion,or16.2%ofrevenues,forthefirstquarteroffiscal2025.
Thecompany’sGAAPeffectivetaxrateforthequarterwas24.5%,comparedwith21.6%forthefirstquarteroffiscal2025.Forthefirstquarteroffiscal2026,theadjustedeffectivetaxratewas23.9%.
GAAPnetincomeforthequarterwas$2.24billion,comparedwith$2.32billionforthefirstquarteroffiscal2025.Forthefirstquarteroffiscal2026,adjustednetincomewas$2.49billion.
EarningsPerShare
?GAAPdilutedEPSforthequarterwere$3.54,a1%decreasefrom$3.59forthefirstquarteroffiscal2025.
?AdjustedEPSforthequarterincreased10%to$3.94,whichexcludes$0.40forbusinessoptimizationcosts.
YearoverYearIncreaseinAdjustedEarningsPerShare
FirstQuarterFiscal2025GAAPEPS
$3.59
Higherrevenueandoperatingresults
$0.29
Highernon-operatingincome
$0.11
Lowersharecount
$0.06
Lowernetincomeattributabletononcontrollinginterests
$0.01
Highereffectivetaxrate
$(0.12)
FirstQuarterFiscal2026AdjustedEPS
$3.94
4
Q1FY26FinancialReview
CashFlow
FirstQuarterFiscal2026
(inbillions)
FirstQuarterFiscal2025
(inbillions)
OperatingCashFlow
$1.66
$1.02
Less:Property&EquipmentAdditions
$0.16
$0.15
FreeCashFlow
$1.51
$0.87
Amountsintablemaynottotalduetorounding.
Daysservicesoutstanding,orDSOs,were51daysatNovember30,2025,comparedwith47daysatAugust31,2025and50daysatNovember30,2024.
Accenture’stotalcashbalanceatNovember30,2025was$9.6billion,comparedwith$11.5billionatAugust31,2025.
Dividend
?OnNovember14,2025,aquarterlycashdividendof$1.63persharewaspaidtoshareholdersofrecordatthecloseofbusinessonOctober10,2025.
?Thesecashdividendpaymentstotaled$1.0billion.
?Accentureplchasdeclaredanotherquarterlycashdividendof$1.63pershareforshareholdersofrecordatthecloseofbusinessonJanuary13,2026.
?Thisdividend,whichispayableonFebruary13,2026,representsa10%increaseoverthequarterlydividendrateof$1.48pershareinfiscal2025.
ShareRepurchaseActivity
?Duringthefirstquarteroffiscal2026,Accenturerepurchasedorredeemed9.5millionsharesforatotalof$2.3billion,including9.1millionsharesrepurchasedintheopenmarket.
?Accenture’stotalremainingsharerepurchaseauthorityatNovember30,2025wasapproximately$5.6billion.
?AtNovember30,2025,Accenturehadapproximately616milliontotalsharesoutstanding.
5
BusinessOutlook
SecondQuarterFiscal2026Outlook
Revenues
$17.35B–$18.0B
RevenueGrowth(LocalCurrency)
1%–5%
Foreign-ExchangeImpactonResults
Approximatelypositive3.5%
FullYearFiscal2026Outlook
AsofDecember18,2025
AsofSeptember25,2025
RevenueGrowth(LocalCurrency)
2%–5%
approx.3%–6%excludinganestimated1%impactfromitsU.S.federalbusiness
2%–5%
approx.3%–6%excludinganestimated1%to1.5%impactfromitsU.S.federalbusiness
Foreign-ExchangeImpactonResults
approx.+2%
approx.+2%
GAAPOperatingMargin*
15.2%–15.4%
50bps–70bpsexpansionoverFY25
15.3%–15.5%
60bps–80bpsexpansionoverFY25
AdjustedOperatingMargin
15.7%–15.9%
10bps–30bpsexpansionoverFY25,excluding
$308millionand$615millionforbusiness
optimizationcostsinQ1FY26andQ4FY25,
respectively
15.7%–15.9%
10bps–30bpsexpansionoverFY25,excluding
anestimated$250millionforbusiness
optimizationcostsinQ1FY26
AnnualEffectiveTaxRate(GAAPandAdjusted)
23.5%–25.5%
23.5%–25.5%
GAAPDilutedEPS*
$13.12–$13.50
8%–11%increaseoverFY25
$13.19–$13.57
9%–12%increaseoverFY25
AdjustedEPS
$13.52–$13.90
5%–8%increaseoverFY25,excluding$0.40
and$0.78forbusinessoptimizationcostsinQ1
FY26andQ4FY25,respectively
$13.52–$13.90
5%–8%increaseoverFY25,excludingan
estimated$0.33pershareforbusiness
optimizationcostsinQ1FY26
OperatingCashFlow
$10.8B–$11.5B
$10.8B–$11.5B
Property&EquipmentAdditions
$1.0B
$1.0B
FreeCashFlow
$9.8B–$10.5B
$9.8B–$10.5B
CapitalReturn
atleast$9.3B
atleast$9.3B
*Updatedfromoutlookprovidedinpreviousquarter
6
ConferenceCallandWebcastDetails
Accenturewillhostaconferencecallat8:00a.m.ESTtodaytodiscussitsfirstquarterfiscal2026financialresults.Toparticipateintheteleconference,pleasedial+1(877)883-0383[+1(412)317-6061outsidetheU.S.,PuertoRicoandCanada]andenteraccesscode1422495approximately15minutesbeforethe
scheduledstartofthecall.TheconferencecallwillalsobeaccessibleliveviawebcastontheInvestorRelationssectionoftheAccenturewebsiteat.Areplaywillbeavailableonthiswebsitefollowingthecall.
AboutAccenture
Accentureisaleadingsolutionsandservicescompanythathelpstheworld’sleadingenterprisesreinventbybuildingtheirdigitalcoreandunleashingthepowerofAItocreatevalueatspeedacrosstheenterprise,
bringingtogetherthetalentofourapproximately784,000people,ourproprietaryassetsandplatforms,anddeepecosystemrelationships.Ourstrategyistobethereinventionpartnerofchoiceforourclientsandtobethemostclient-focused,AI-enabled,greatplacetoworkintheworld.ThroughourReinventionServiceswebringtogetherourcapabilitiesacrossstrategy,consulting,technology,operations,SongandIndustryXwithourdeepindustryexpertisetocreateanddeliversolutionsandservicesforourclients.Ourpurposeisto
deliveronthepromiseoftechnologyandhumaningenuity,andwemeasureoursuccessbythe360°valuewecreateforallourstakeholders.Visitusat.
Non-GAAPFinancialInformation
Thisnewsreleaseincludescertainnon-GAAPfinancialinformationasdefinedbySecuritiesandExchangeCommissionRegulationG.Pursuanttotherequirementsofthisregulation,reconciliationsofthisnon-GAAPfinancialinformationtoAccenture’sfinancialstatementsaspreparedundergenerallyacceptedaccountingprinciples(GAAP)areincludedin
thispressrelease.Financialresults“inlocalcurrency”arecalculatedbyrestatingcurrent-periodactivityintoU.S.dollarsusingthecomparableprior-yearperiod’sforeign-currencyexchangerates.Accenture’smanagementbelievesprovidinginvestorswiththisinformationgivesadditionalinsightsintoAccenture’sresultsofoperations.WhileAccenture’s
managementbelievesthatthenon-GAAPfinancialmeasureshereinareusefulinevaluatingAccenture’soperations,thisinformationshouldbeconsideredassupplementalinnatureandnotasasubstitutefortherelatedfinancial
informationpreparedinaccordancewithGAAP.Accentureprovidesfull-yearrevenueguidanceonalocal-currency
basisandnotinU.S.dollarsbecausetheimpactofforeignexchangeratefluctuationscouldvarysignificantlyfromthecompany’sstatedassumptions.
Forward-LookingStatements
Exceptforthehistoricalinformationanddiscussionscontainedherein,statementsinthisnewsreleasemayconstituteforward-lookingstatementswithinthemeaningofthePrivateSecuritiesLitigationReformActof1995.Wordssuchas“may,”“will,”“should,”“l(fā)ikely,”“anticipates,”“aspires,”“expects,”“intends,”“plans,”“projects,”“believes,”“estimates,”
“positioned,”“outlook,”“goal,”“target,”andsimilarexpressionsareusedtoidentifytheseforward-lookingstatements.
Thesestatementsarenotguaranteesoffutureperformancenorpromisesthatgoalsortargetswillbemet,andinvolveanumberofrisks,uncertaintiesandotherfactorsthataredifficulttopredictandcouldcauseactualresultstodiffer
materiallyfromthoseexpressedorimplied.Theserisksinclude,withoutlimitation,risksthat:Accenture’sresultsof
operationshavebeen,andmayinthefuturebe,adverselyaffectedbyvolatile,negativeoruncertaineconomicand
geopoliticalconditionsandtheeffectsoftheseconditionsonthecompany’sclients’businessesandlevelsofbusinessactivity;Accenture’sbusinessdependsongeneratingandmaintainingclientdemandforthecompany’ssolutionsand
servicesincludingthroughtheadaptationandexpansionofitssolutionsandservicesinresponsetoongoingchangesintechnologyandofferings,andasignificantreductioninsuchdemandoraninabilitytorespondtotheevolving
technologicalenvironmentcouldmateriallyaffectthecompany’sresultsofoperations;risksanduncertaintiesrelatedtothedevelopmentanduseofAI,includingadvancedAI,couldharmthecompany’sbusiness,damageitsreputationorgiverisetolegalorregulatoryaction;ifAccentureisunabletomatchpeopleandtheirskillswithclientdemandaroundtheworldandattractandretainprofessionalswithstrongleadershipskills,thecompany’sbusiness,theutilizationrateofthecompany’sprofessionalsandthecompany’sresultsofoperationsmaybemateriallyadverselyaffected;
Accenturefaceslegal,reputationalandfinancialrisksfromanyfailuretoprotectclientand/orcompanydatafrom
7
securityincidentsorcyberattacks;themarketsinwhichAccentureoperatesarehighlycompetitive,andAccenturemightnotbeabletocompeteeffectively;ifAccenturedoesnotsuccessfullymanageanddevelopitsrelationshipswithits
ecosystempartnersorfailstoanticipateandestablishnewalliancesinnewtechnologies,thecompany’sresultsof
operationscouldbeadverselyaffected;Accenture’sabilitytoattractandretainbusinessandemployeesmaydependonitsreputationinthemarketplace;Accenture’sprofitabilitycouldmateriallysufferduetopricingpressure,ifthecompanyisunabletoremaincompetitive,ifitscost-managementstrategiesareunsuccessfulorifitexperiencesdelivery
inefficienciesorfailtosatisfycertainagreed-upontargetsorspecificservicelevels;changesinAccenture’slevelof
taxes,aswellasaudits,investigationsandtaxproceedings,orchangesintaxlawsorintheirinterpretationor
enforcement,couldhaveamaterialadverseeffectonthecompany’seffectivetaxrate,resultsofoperations,cashflowsandfinancialcondition;Accenture’sresultsofoperationscouldbemateriallyadverselyaffectedbyfluctuationsinforeigncurrencyexchangerates;Accenture'sdebtobligationscouldadverselyaffectourbusinessandfinancialcondition;asaresultofAccenture’sgeographicallydiverseoperationsandourstrategytocontinuetogrowinourkeymarketsaroundtheworld,thecompanyismoresusceptibletocertainrisks;ifAccentureisunabletomanagetheorganizational
challengesassociatedwithitssize,thecompanymightbeunabletoachieveitsbusinessobjectives;Accenturemight
notbesuccessfulatacquiring,investinginorintegratingbusinesses,enteringintojointventuresordivesting
businesses;Accenture’sbusinesscouldbemateriallyadverselyaffectedifthecompanyincurslegalliability;Accenture’sworkwithgovernmentclientsexposesthecompanytoadditionalrisksinherentinthegovernmentcontracting
environment;Accenture’sglobaloperationsexposethecompanytonumerousandsometimesconflictinglegaland
regulatoryrequirements;ifAccentureisunabletoprotectorenforceitsintellectualpropertyrightsorifAccenture’s
solutionsorservicesinfringeupontheintellectualpropertyrightsofothersorthecompanylosesitsabilitytoutilizetheintellectualpropertyofothers,itsbusinesscouldbeadverselyaffected;Accenturemaybesubjecttocriticismand
negativepublicityrelatedtoitsincorporationinIreland;aswellastherisks,uncertaintiesandotherfactorsdiscussed
underthe“RiskFactors”headinginAccentureplc’smostrecentAnnualReportonForm10-KandotherdocumentsfiledwithorfurnishedtotheSecuritiesandExchangeCommission.Statementsinthisnewsreleasespeakonlyasofthe
datetheyweremade,andAccentureundertakesnodutytoupdateanyforward-lookingstatementsmadeinthisnewsreleaseortoconformsuchstatementstoactualresultsorchangesinAccenture’sexpectations.
RachelFrey
AccentureMediaRelations+19174524421
rachel.frey@
AlexiaQuadrani
AccentureInvestorRelations+19174528542
alexia.quadrani@
8
Accentureplc
ConsolidatedIncomeStatements
(InthousandsofU.S.dollars,exceptshareandpershareamounts)
(Unaudited)
ThreeMonthsEnded
November30,%of
2025Revenues
November30,%of
2024Revenues
REVENUES:
Revenues
$
18,742,125
100.0%
$
17,689,545
100.0%
OPERATINGEXPENSES:
Costofservices
12,545,007
66.9%
11,866,716
67.1%
Salesandmarketing
1,874,932
10.0%
1,811,109
10.2%
Generalandadministrativecosts
1,140,947
6.1%
1,063,243
6.0%
Businessoptimizationcosts
307,541
1.7%
—
—%
Totaloperatingexpenses
15,868,427
14,741,068
OPERATINGINCOME
2,873,698
15.3%
2,948,477
16.7%
Interestincome
106,223
76,027
Interestexpense
(65,365)
(30,042)
Otherincome(expense),net
53,114
(39,217)
INCOMEBEFOREINCOMETAXES
2,967,670
15.8%
2,955,245
16.7%
Incometaxexpense
725,774
639,055
NETINCOME
2,241,896
12.0%
2,316,190
13.1%
NetincomeattributabletononcontrollinginterestinAccentureCanadaHoldingsInc.
(2,083)
(2,170)
Netincomeattributabletononcontrollinginterests–other(1)
(28,252)
(35,126)
NETINCOMEATTRIBUTABLETOACCENTUREPLC
$
2,211,561
11.8%
$
2,278,894
12.9%
CALCULATIONOFEARNINGSPERSHARE:
NetincomeattributabletoAccentureplc
$
2,211,561
$
2,278,894
NetincomeattributabletononcontrollinginterestinAccentureCanadaHoldingsInc.(2)
2,083
2,170
Netincomefordilutedearningspersharecalculation
$
2,213,644
$
2,281,064
WEIGHTEDAVERAGESHARES:
Basic
619,307,086
625,676,922
Diluted
626,043,040
634,656,410
EARNINGSPERSHARE:
Basic
$
3.57
$
3.64
Diluted
$
3.54
$
3.59
Cashdividendspershare
$
1.63
$
1.48
(1)ComprisedprimarilyofnoncontrollinginterestattributabletothenoncontrollingshareholdersofAvanade,Inc.
(2)DilutedearningspershareassumestheexchangeofallAccentureCanadaHoldingsInc.exchangeablesharesforAccentureplcClassAordinarysharesonaone-for-onebasis.Theincomeeffectdoesnottakeintoaccount“Netincomeattributabletononcontrollinginterests—other,”sincethosesharesarenotredeemableorexchangeableforAccentureplcClassAordinaryshares.
Accentureplc
9
SummaryofRevenues
(InthousandsofU.S.dollars)(Unaudited)
ThreeMonthsEnded
Percent
Increase
(Decrease)
U.S.
Dollars
Percent
Increase
(Decrease)
Local
Currency
November30,2025
November30,2024
GEOGRAPHICMARKETS
Americas
$
9,080,059
$
8,733,095
4%
4%
EMEA
6,935,233
6,411,952
8
4
AsiaPacific
2,726,833
2,544,498
7
9
TotalRevenues
$
18,742,125
$
17,689,545
6%
5%
INDUSTRYGROUPS
Communications,Media&Technology
$
3,102,457
$
2,857,885
9%
8%
FinancialServices
3,602,372
3,168,835
14
12
Health&PublicService
3,796,837
3,812,609
—
(1)
Products
5,741,241
5,425,317
6
4
Resources
2,499,218
2,424,899
3
2
TotalRevenues
$
18,742,125
$
17,689,545
6%
5%
TYPEOFWORK
Consulting
$
9,414,567
$
9,045,228
4%
3%
ManagedServices
9,327,558
8,644,317
8
7
TotalRevenues
$
18,742,125
$
17,689,545
6%
5%
Accentureplc
OperatingIncomebyGeographicMarket
(InthousandsofU.S.dollars)
(Unaudited)
ThreeMo
nthsEnded
Increase
(Decrease)
November30,2025
November30,2024
Operating
Income
Operating
Margin
Operating
Income
Operating
Margin
Americas
$1,527,335
17%
$1,377,234
16%
$
150,101
EMEA
900,491
13
1,035,977
16
(135,486)
AsiaPacific
445,872
16
535,266
21
(89,394)
TotalOperatingIncome
$2,873,698
15.3%
$2,948,477
16.7%
$
(74,779)
10
Americas
$
1,527,335
$
66,749$
1,594,084
18%$1,377,234
16%$
216,850
EMEA
900,491
169,811
1,070,302
15
1,035,977
16
34,325
AsiaPacific
445,872
70,981
516,853
19
535,266
21
(18,413)
TotalOperatingIncome
$
2,873,698
$
307,541$
3,181,239
17.0%$
2,948,477
16.7%$
232,762
(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.
Accentureplc
ReconciliationofNetIncomeandDilutedEarningsPerShare,asReported(GAAP),toNetIncomeandDilutedEarningsPerShare,asAdjusted(Non-GAAP)
(InthousandsofU.S.dollars,exceptpershareamounts)
(Unaudited)
ThreeMonthsEnded
November30,2025
November30,2024
AsReportedBusinessAdjustedAsReported
(GAAP)Optimization(1)(Non-GAAP)(GAAP)
OperatingIncome
$
2,873,698
$
307,541
$
3,181,239
$
2,948,477
OperatingMargin
15.3%
1.7%
17.0%
16.7%
Incomebeforeincometaxes
2,967,670
307,541
3,275,211
2,955,245
Incometaxexpense
725,774
57,232
783,006
639,055
NetIncome
$
2,241,896
$
250,309
$
2,492,205
$
2,316,190
Effectivetaxrate
24.5%
18.6%
23.9%
21.6%
Dilutedearningspershare(2)
$
3.54
$
0.40
$
3.94
$
3.59
Accentureplc
ReconciliationofOperatingIncome,asReported(GAAP)toOperatingIncomeasAdjusted(Non-GAAP)(InthousandsofU.S.dollars)
(Unaudited)
ThreeMonthsEnded
November30,2025
November30,2024
Operating
AsReported
(GAAP)
Adjusted
(Non-GAAP)
Business
Optimization(1)
Margin
(Non-GAAP)
As
Reported
(GAAP)
Operating
Margin
(GAAP)
Increase
(Decrease)
(Non-GAAP)
(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.
(2)Theimpactofthebusinessoptimizationcostsondilutedearningspersharearepresentednetofrelatedtaxes.Theincometaxeffectwasnegative$0.09
forthethreemonthsendedNovember30,2025.Thisincludesboththecurrentanddeferredincometaximpactandwascalculatedbyusingtherelevanttaxrateofthecountrywherethecostswererecorded.
Accentureplc
11
ConsolidatedBalanceSheets
(InthousandsofU.S.dollars)
November30,2025
August31,2025
ASSETS
(Unaudited)
CURRENTASSETS:
Cashandcashequivalents
$9,649,405
$11,478,729
Short-terminvestments
5,906
5,945
Receivablesandcontractassets
16,006,709
14,985,073
Othercurrentassets
2,404,674
2,430,942
Totalcurrentassets
28,066,694
28,900,689
NON-CURRENTASSETS:
Contractassets
188,147
180,362
Investments
803,000
721,260
Propertyandequipment,net
1,558,316
1,566,374
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