Accenture plc ACN Balance Sheet

Accenture plc (ACN)

Balance Sheet / TTM

Feb'20	Nov'19	Aug'19	May'19	Feb'19	Nov'18	Aug'18	May'18	Feb'18	Nov'17	Aug'17	May'17	Feb'17	Nov'16	Aug'16	May'16	Feb'16	Nov'15	Aug'15	May'15	Feb'15	Nov'14	Aug'14	May'14	Feb'14	Nov'13	Aug'13	May'13	Feb'13	Nov'12	Aug'12	May'12	Feb'12	Nov'11	Aug'11	May'11	Feb'11	Nov'10	Aug'10	May'10	Feb'10	Nov'09	Aug'09
ASSETS
CURRENT ASSETS:
Cash and cash equivalents
5,436	5,810	6,126	4,769	4,464	4,363	5,061	3,928	3,595	3,681	4,126	3,382	3,238	4,077	4,905	3,497	3,034	3,073	4,360	4,026	4,061	4,472	4,921	4,048	3,680	4,527	5,631	5,938	5,636	5,678	6,640	5,628	5,568	5,091	5,701	5,256	4,677	4,160	4,838	4,312	4,114	4,000	4,541
Short-term investments
3	3	3	3	3	3	3	3	3	0	3	2	2	2	2	2	2	2	2	2	2	2	2	2	2	2	2	2	0	2	2	2	3	4	4	4	5	3	2	8	7	5	7
Receivables and contract assets
8,517	8,577	8,095	8,134	8,151	8,023	7,496	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Receivables from clients, net
-	-	-	-	-	-	-	4,986	5,030	4,981	4,569	4,474	4,452	4,298	4,072	4,303	3,986	4,061	3,840	3,717	3,688	3,779	3,859	3,804	3,588	3,506	3,333	3,375	3,518	3,501	3,080	3,222	3,355	3,325	3,236	3,272	3,072	2,846	2,534	2,350	2,470	2,503	2,251
Unbilled services, net
-	-	-	-	-	-	-	2,460	2,480	2,476	2,316	2,267	2,111	2,170	2,150	2,136	2,020	1,964	1,884	1,831	1,738	1,874	1,803	1,765	1,730	1,726	1,513	1,475	1,457	1,487	1,399	1,457	1,418	1,489	1,385	1,423	1,373	1,354	1,127	1,165	1,118	1,291	1,110
Deferred income taxes, net
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	891	868	776	-	865	749	740	731	818	835	805	794	723	731	672	685	641	584	568	556	574	567	560	569	510	499	492	479
Other current assets
1,447	1,214	1,225	1,235	1,213	1,150	1,024	958	1,175	1,163	1,082	1,079	958	819	845	743	766	745	611	627	768	706	585	694	796	723	568	564	673	670	778	506	623	512	587	615	583	543	490	496	563	636	599
Total current assets
15,405	15,606	15,450	14,141	13,833	13,540	13,585	12,336	12,284	12,303	12,097	11,205	10,764	11,368	11,976	11,576	10,678	10,623	10,700	11,069	11,007	11,576	11,904	11,134	10,633	11,291	11,844	12,078	12,016	12,013	12,587	11,458	11,554	10,992	11,471	11,147	10,279	9,469	9,563	8,843	8,774	8,929	8,990
NON-CURRENT ASSETS:
Contract with Customer, Asset, Net, Noncurrent
56	58	71	19	20	26	23	42	35	39	40	50	52	51	68	51	55	18	15	23	23	32	28	27	30	21	18	17	10	11	12	11	12	49	49	51	48	49	54	57	62	66	94
Investments
284	278	240	235	229	231	215	208	218	227	211	199	190	239	198	132	61	44	45	43	50	60	66	70	43	43	43	55	45	27	28	28	39	38	40	41	37	40	41	39	30	31	29
Property and equipment, net
1,425	1,386	1,391	1,341	1,282	1,243	1,264	1,228	1,196	1,158	1,140	1,041	968	928	956	883	856	804	801	752	725	740	793	786	783	779	779	798	810	799	779	752	775	745	785	740	694	673	659	625	646	685	701
Lease assets
3,181	3,154	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Goodwill
6,698	6,300	6,205	6,078	5,782	5,522	5,383	5,275	5,286	5,078	5,002	4,610	4,224	4,008	3,609	3,538	3,501	3,521	2,929	2,669	2,437	2,399	2,395	2,354	2,312	1,931	1,818	1,472	1,439	1,386	1,215	1,205	1,232	1,225	1,131	983	966	895	841	805	813	838	825
Deferred contract costs
690	691	681	685	702	702	705	728	753	740	755	756	737	725	733	725	679	662	655	622	609	626	629	617	599	588	554	538	537	551	537	553	557	552	559	548	536	523	518	502	522	550	531
Deferred tax assets
4,254	4,300	4,349	4,222	4,258	4,219	2,086	2,269	2,125	2,235	2,214	2,103	2,030	2,079	2,077	1,229	1,255	1,281	2,089	1,231	1,177	1,246	1,152	1,096	1,051	1,042	1,018	955	843	865	808	831	791	801	756	637	574	557	532	707	716	747	745
Other non-current assets
1,506	1,394	1,400	1,431	1,280	1,219	1,185	1,160	1,231	1,189	1,226	1,167	1,111	1,041	989	1,054	1,059	1,038	964	896	959	947	959	914	901	817	789	606	654	753	695	694	844	885	937	752	755	660	624	336	323	336	338
Total non-current assets
18,098	17,564	14,339	14,014	13,556	13,166	10,863	10,913	10,848	10,670	10,592	9,929	9,314	9,075	8,632	7,615	7,468	7,370	7,502	6,239	5,983	6,053	6,026	5,867	5,723	5,224	5,022	4,444	4,341	4,394	4,077	4,077	4,253	4,298	4,260	3,756	3,614	3,399	3,271	3,074	3,115	3,255	3,265
TOTAL ASSETS
33,503	33,170	29,789	28,156	27,390	26,706	24,449	23,250	23,132	22,974	22,689	21,135	20,078	20,443	20,609	19,191	18,147	17,993	18,202	17,308	16,991	17,630	17,930	17,002	16,357	16,515	16,867	16,523	16,358	16,408	16,665	15,535	15,808	15,290	15,731	14,903	13,893	12,868	12,835	11,917	11,890	12,184	12,255
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings
6	3	6	4	4	4	5	2	2	2	2	2	2	2	2	2	1	1	1	0	0	0	0	0	0	0	0	0	0	0	0	5	4	4	4	4	0	0	0	0	0	1	0
Accounts payable
1,526	1,581	1,646	1,562	1,472	1,355	1,348	1,388	1,367	1,316	1,525	1,291	1,212	1,163	1,280	1,133	1,103	1,094	1,151	1,040	984	947	1,064	957	936	982	961	922	883	890	903	808	892	898	949	862	846	824	885	683	683	689	717
Deferred revenues
3,594	2,986	3,188	3,255	3,335	2,850	2,837	2,744	2,930	2,494	2,669	2,550	2,458	2,079	2,364	2,349	2,328	2,089	2,251	2,142	2,297	2,170	2,348	2,308	2,438	2,140	2,230	2,253	2,318	2,127	2,275	2,156	2,370	2,112	2,219	2,162	2,114	1,769	1,772	1,688	1,796	1,747	1,725
Accrued payroll and related benefits
4,101	4,652	4,890	4,461	4,016	4,642	4,569	4,000	3,570	4,504	4,060	3,613	3,292	4,461	4,040	3,410	2,970	4,044	3,687	3,305	2,959	3,677	3,380	3,015	2,711	3,303	3,460	3,245	2,998	3,338	3,428	3,088	2,888	3,079	3,259	2,931	2,495	2,691	2,683	2,409	2,137	2,425	2,423
Accrued consumption taxes
-	-	-	-	-	-	-	424	397	414	-	383	334	340	358	364	323	340	319	328	303	332	360	358	327	327	308	321	319	336	317	329	321	357	348	382	308	294	263	159	258	269	231
Income taxes payable
371	448	378	512	554	513	497	483	602	718	708	914	665	606	362	378	304	291	516	348	270	434	355	404	294	356	266	283	186	379	253	315	238	201	238	292	182	162	247	241	230	270	261
Lease liabilities
737	710	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Deferred income taxes, net
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	50	43	44	-	257	216	27	23	19	20	25	24	27	22	21	21	18	30	26	32	22	45	44	43	25	22	22	21
Other accrued liabilities
840	817	951	754	835	809	892	508	496	411	857	399	386	515	468	472	496	565	562	465	461	547	625	552	559	692	908	575	637	882	908	870	790	894	855	713	623	660	671	620	679	749	858
Total current liabilities
11,177	11,199	11,061	10,551	10,219	10,176	10,151	9,553	9,367	9,863	9,824	9,154	8,352	9,170	8,878	8,161	7,573	8,472	8,491	7,888	7,493	8,137	8,158	7,616	7,288	7,828	8,160	7,630	7,365	7,977	8,109	7,593	7,537	7,575	7,906	7,372	6,617	6,446	6,567	5,829	5,809	6,177	6,238
NON-CURRENT LIABILITIES:
Long-term debt
13	15	16	19	19	19	19	25	25	22	22	24	24	24	24	26	26	25	25	27	27	26	26	26	26	25	25	0	0	0	0	0	1	1	0	-	4	0	1	0	0	0	0
Deferred Revenue, Noncurrent
629	585	565	571	607	601	618	635	656	687	663	692	740	734	754	771	730	532	524	506	513	524	544	517	529	525	517	504	527	536	553	546	541	554	553	563	523	503	497	475	497	536	536
Retirement obligation
1,810	1,784	1,765	1,419	1,412	1,404	1,410	1,448	1,446	1,422	1,408	1,476	1,483	1,467	1,494	1,139	1,118	1,094	1,108	1,053	1,051	1,091	1,107	922	906	897	872	918	913	877	1,352	967	991	975	995	1,022	998	974	952	673	685	705	678
Deferred tax liabilities
167	144	133	149	139	136	125	132	126	121	137	64	53	48	111	152	121	119	91	190	178	207	198	158	145	178	174	147	154	112	105	50	60	61	72	52	80	73	67	72	74	79	71
Income taxes payable
866	905	892	875	826	889	956	902	682	604	574	525	516	664	850	927	871	1,055	996	896	901	1,312	1,303	1,299	1,296	1,262	1,224	1,169	1,141	1,596	1,597	1,506	1,437	1,653	1,619	1,494	1,407	1,338	1,246	1,198	1,168	1,136	1,102
Lease liabilities
2,652	2,651	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other non-current liabilities
265	282	526	425	437	423	441	399	389	358	349	320	291	300	304	304	332	288	317	280	276	312	305	317	377	380	463	342	316	314	322	283	244	250	233	221	215	220	226	207	213	235	241
Total non-current liabilities
6,405	6,370	3,900	3,461	3,442	3,474	3,572	3,544	3,326	3,217	3,155	3,104	3,110	3,239	3,540	3,323	3,201	3,116	3,064	2,954	2,947	3,476	3,487	3,240	3,282	3,270	3,278	3,083	3,053	3,436	3,931	3,354	3,277	3,496	3,474	3,354	3,228	3,110	2,992	2,627	2,639	2,693	2,630
COMMITMENTS AND CONTINGENCIES
-	-	-	-	-	-	-	-	-	-	-	-	-	0	0	0	0	-	0	0	0	-	0	0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	0	-	-	-	-
SHAREHOLDERS’ EQUITY:
Restricted share units
1,095	1,525	1,411	1,195	954	1,342	1,234	1,110	884	1,187	1,095	1,085	875	994	1,004	1,109	878	999	1,031	1,113	914	943	921	986	791	874	875	929	725	842	863	874	714	768	784	791	664	688	973	971	862	848	870
Additional paid-in capital
6,884	6,162	5,804	6,059	5,783	5,176	4,870	4,934	4,266	3,755	3,516	3,682	3,475	3,154	2,924	5,537	5,329	4,856	4,516	4,206	4,056	3,634	3,347	3,108	2,966	2,653	2,393	2,153	2,025	1,559	1,341	1,172	1,032	722	525	395	319	254	137	0	0	0	-
Treasury shares, at cost: Ordinary, 40,000 shares as of February 29, 2020 and August 31, 2019; Class A ordinary, 24,510,940 and 18,964,863 shares as of February 29, 2020 and August 31, 2019, respectively
2,571	1,977	1,388	3,761	3,357	2,748	2,116	3,201	2,552	2,046	1,649	4,109	3,600	2,990	2,591	13,218	12,790	12,048	11,472	10,897	10,462	9,983	9,423	8,850	8,490	7,914	7,326	6,310	5,767	5,345	5,285	4,674	4,109	3,740	3,577	2,994	2,518	2,564	2,524	1,876	1,736	1,672	1,755
Retained earnings
11,867	11,236	10,421	11,709	11,421	10,384	7,952	8,296	8,149	7,339	7,081	8,844	8,953	8,113	7,879	15,090	14,915	13,582	13,470	12,741	12,615	11,928	11,758	11,064	10,871	10,200	10,069	9,404	9,157	8,060	7,904	7,330	7,113	6,467	6,281	5,674	5,367	4,860	4,634	4,180	4,031	3,744	3,947
Accumulated Other Comprehensive Income (Loss), Net of Tax
-1,802	-1,779	-1,840	-1,466	-1,465	-1,476	-1,576	-1,343	-1,066	-1,133	-1,094	-1,335	-1,739	-1,855	-1,661	-1,392	-1,521	-1,489	-1,411	-1,252	-1,132	-1,040	-871	-706	-866	-885	-1,052	-852	-688	-610	-678	-596	-282	-452	-134	-152	-239	-329	-386	-279	-198	-111	-227
Total Accenture plc shareholders’ equity
15,474	15,167	14,409	13,737	13,337	12,678	10,364	9,797	9,682	9,102	8,949	8,167	7,964	7,417	7,555	7,127	6,811	5,900	6,133	5,911	5,990	5,481	5,732	5,603	5,272	4,927	4,960	5,324	5,452	4,506	4,145	4,106	4,468	3,766	3,878	3,713	3,592	2,909	2,835	2,996	2,959	2,809	2,835
Noncontrolling interests
446	434	418	405	391	376	359	355	755	791	760	709	650	617	634	579	561	504	513	555	558	534	553	541	514	488	467	485	487	487	478	482	524	452	471	462	454	401	438	464	481	504	550
Total shareholders’ equity
15,920	15,601	14,827	14,142	13,728	13,055	10,724	10,152	10,438	9,893	9,710	8,876	8,615	8,034	8,189	7,706	7,373	6,405	6,647	6,466	6,549	6,016	6,285	6,145	5,786	5,416	5,427	5,810	5,939	4,993	4,624	4,588	4,993	4,219	4,350	4,176	4,047	3,311	3,274	3,461	3,440	3,313	3,386
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY
33,503	33,170	29,789	28,156	27,390	26,706	24,449	23,250	23,132	22,974	22,689	21,135	20,078	20,443	20,609	19,191	18,147	17,993	18,202	17,308	16,991	17,630	17,930	17,002	16,357	16,515	16,867	16,523	16,358	16,408	16,665	15,535	15,808	15,290	15,731	14,903	13,893	12,868	12,835	11,917	11,890	12,184	12,255
Ordinary Shares
Ordinary shares, value
0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	-	-	0	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Total shareholders’ equity
0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	-	-	0	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Class A ordinary shares
Ordinary shares, value
0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	-	-	0	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Total shareholders’ equity
0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	-	-	0	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Class X Ordinary Shares
Ordinary shares, value
0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	-	-	0	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Total shareholders’ equity
0	0	0	0	0	0	0	0	0	0	0	0	0	-	-	-	-	0	-	-	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Retained Earnings [Member]
Total shareholders’ equity
11,867	11,236	10,421	11,709	11,421	10,384	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-