Accenture plc (ACN)
CashFlow / Quarterly
Feb'20Nov'19Aug'19May'19Feb'19Nov'18Aug'18May'18Feb'18Nov'17Aug'17May'17Feb'17Nov'16Aug'16May'16Feb'16Nov'15Aug'15May'15Feb'15Nov'14Aug'14May'14Feb'14Nov'13Aug'13May'13Feb'13Nov'12Aug'12May'12Feb'12Nov'11Aug'11May'11Feb'11Nov'10Aug'10May'10Feb'10Nov'09Aug'09May'09Feb'09Nov'08
CASH FLOWS FROM OPERATING ACTIVITIES:
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest

1,252,082

1,375,168

1,145,548

1,268,649

1,140,720

1,291,324

1,048,371

1,058,141

919,540

1,188,542

983,174

704,801

887,208

1,059,749

1,130,781

950,283

1,399,858

868,681

788,125

850,230

743,192

892,242

760,168

881,813

722,331

811,646

727,327

874,063

1,187,098

766,031

636,155

762,831

714,190

711,757

682,865

699,069

565,750

605,556

510,263

563,519

461,879

524,798

305,976

536,529

615,775

479,866

Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
Depreciation, amortization and other

442,116

399,458

240,168

221,309

219,598

211,685

235,090

238,389

220,664

232,633

232,069

194,480

187,807

187,433

193,415

181,010

172,745

181,882

173,763

153,405

152,236

166,519

164,079

162,197

149,140

145,327

153,707

142,131

157,266

139,924

178,909

135,001

147,010

132,625

141,340

130,773

121,084

120,059

124,958

116,314

118,518

114,898

127,582

116,377

135,069

119,563

Reorganization benefits, net

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

0

0

-18,015

484

-49,224

-223,767

465

433

435

415

408

407

396

369

348

60

3,276

2,637

3,565

256,001

3,176

-13,009

3,105

Share-based compensation expense

372,305

274,929

236,301

263,674

346,762

246,516

225,082

245,900

293,035

212,891

183,298

209,614

252,527

149,796

173,532

226,929

228,532

129,183

148,638

195,576

207,200

128,915

151,312

186,303

206,780

126,906

142,561

174,713

184,434

114,170

125,697

150,872

160,959

100,558

106,419

125,530

133,092

85,096

99,193

107,213

120,811

98,605

109,988

120,735

134,977

87,123

Deferred tax expense (benefit)

-50,398

-36,591

49,230

-2,494

46,990

2,634

-169,985

134,547

-96,140

37,578

36,118

267,742

-25,740

86,013

-101,560

-27,190

42,960

19,850

334,148

120,881

-115,255

119,335

-129,513

48,867

90,994

63,744

80,303

76,733

-15,859

68,497

-189,784

71,268

32,948

28,587

72,982

80,201

20,056

23,156

-83,016

19,726

-4,648

9,209

61,625

37,251

-14,785

-21,112

Other, net

48,359

120,927

1,797

6,300

37,181

42,244

36,526

17,480

-66,329

4,714

-117,875

-95,036

-16,396

141,184

7,721

-6,979

-25,904

78,868

-6,523

61,890

71,318

111,191

28,064

-30,699

-22,503

-79,812

24,759

66,670

25,170

-26,556

-65,741

172,475

-29,760

17,358

-18,585

-12,354

-31,582

-18,606

-45,111

-14,332

-32,988

56,827

-162,170

34,431

43,217

1,592

Change in assets and liabilities, net of acquisitions —
Noncontrolling interests

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

113,367

Receivables and contract assets, current and non-current

-116,165

436,872

32,564

11,797

-54,946

536,882

58,489

184,853

-119,760

587,222

-167,381

-121,713

83,265

279,151

-251,929

256,201

-71,242

244,126

90,846

13,419

20,634

34,091

132,990

203,153

15,041

113,455

-64,432

-100,589

12,446

366,209

-234,362

26,240

-22,329

214,629

-32,227

98,968

128,092

291,295

86,903

1,380

112,380

154,530

-213,097

-128,421

-326,034

9,418

Unbilled services, current and non-current, net

-

-

-

-

-

-

-

-

-

-

-

55,517

-122,119

64,113

26,684

10,561

19,750

135,917

22,815

89,000

-35,106

191,426

73,149

19,669

-12,586

159,661

20,434

48,207

-24,760

52,179

-102,115

174,295

-178,002

250,103

-25,646

7,874

-42,704

194,829

-112,851

114,670

-63,774

83,995

-135,867

-94,090

-195,731

101,760

Other current and non-current assets

337,360

101,096

116,675

90,554

126,801

155,787

268,123

-45,609

133,468

154,120

41,262

110,848

191,894

71,564

206,605

65,962

158,376

224,933

118,793

-107,790

145,843

243,678

49,364

-61,114

149,665

205,477

93,009

-35,262

34,390

-70,985

336,627

-93,296

102,087

10,054

135,510

75,720

159,328

96,355

229,586

-7,327

-30,307

59,106

158,357

56,086

67,278

-25,245

Accounts payable

-59,068

-61,929

83,042

65,414

43,217

-14,487

-35,364

46,831

40,555

-219,993

203,409

44,279

29,414

-103,390

133,968

13,944

-10,782

-64,504

98,621

54,074

56,008

-95,155

122,581

23,992

-71,089

-2,958

-30,029

55,338

-20,834

-9,548

63,946

-35,131

-22,540

-74,357

80,765

2,246

29,979

-49,985

138,299

16,639

36,592

-66,404

28,242

-65,302

-169,819

-99,287

Deferred revenues, current and non-current

608,369

-185,313

-84,566

-95,660

425,013

13,280

91,000

-53,692

286,153

-146,608

-78,561

-70,498

317,542

-207,437

29,339

-56,209

457,320

-127,712

89,432

-150,314

278,427

-34,709

157,937

-158,527

247,672

-153,155

-38,211

-44,790

220,490

-219,367

5,426

-24,484

153,551

95,231

64,697

-14,973

262,820

-18,032

-33,512

-31,648

235,141

-76,957

27,348

-69,146

-18,053

-38,925

Accrued payroll and related benefits

-570,019

-261,592

454,900

487,905

-636,992

81,117

638,947

551,073

-994,791

451,187

340,731

258,470

-1,205,541

488,615

640,451

387,470

-1,060,374

418,471

404,870

374,481

-614,519

421,716

406,328

277,901

-601,841

-221,006

257,614

280,172

-328,793

-120,791

309,302

352,948

-222,916

-19,285

334,255

388,490

-248,954

-31,684

229,606

377,673

-187,443

-60,365

108,739

58,131

-374,183

-73,550

Income taxes payable, current and non-current

-122,106

84,840

-110,398

25,451

-30,415

-47,554

82,994

128,424

-61,876

34,391

-201,313

219,692

-89,209

86,551

-77,765

103,507

-61,786

-122,926

373,866

64,652

-361,107

111,652

-49,695

101,689

-43,871

100,737

-6,203

121,155

-478,583

102,729

33,210

146,097

-93,768

-16,393

35,358

135,270

36,907

-20,598

103,954

58,521

-1,230

28,078

-52,316

52,964

12,690

4,807

Other current and non-current liabilities

-173,882

-216,346

351,524

-7,043

7,773

-16,826

16,291

63,743

72,016

36,429

77,543

-3,574

-126,490

64,590

25,005

85,610

-83,801

63,876

6,994

48,660

-72,716

-18,559

90,556

67,768

-96,131

-145,724

222,333

4,410

-31,700

-493,084

99,738

78,003

-74,144

65,445

67,204

136,568

-66,753

2,668

154,295

-88,789

-80,285

-97,094

5,290

23,048

-62,362

-22,484

Net cash provided by (used in) operating activities

1,530,641

786,911

2,116,253

2,123,542

1,359,650

1,027,508

2,109,258

1,987,538

924,057

1,005,838

1,941,882

1,792,572

154,703

1,083,882

2,065,959

1,593,989

364,195

643,257

1,588,612

1,413,364

301,287

872,900

1,649,212

1,363,260

292,380

181,233

1,275,510

1,502,209

634,224

-108,815

1,708,191

1,215,590

857,813

475,258

1,381,276

1,352,960

601,104

106,399

1,251,605

960,923

659,981

219,111

1,046,814

1,014,619

630,637

468,132

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment

165,370

95,063

241,260

140,261

139,797

77,691

179,383

173,556

132,896

133,352

191,146

135,811

104,409

84,553

160,066

93,655

148,068

94,777

148,037

113,554

81,568

51,858

101,457

85,287

76,167

58,959

102,229

90,576

90,241

86,547

115,258

90,462

85,379

80,875

136,975

112,681

78,575

75,483

101,602

57,750

44,046

34,817

75,321

43,645

52,613

71,876

Proceeds from maturities and sales of available-for-sale investments

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

5,801

3,125

3,623

4,340

5,901

672

19

5,881

3,028

3,107

3,245

2,547

8,598

921

10,656

Purchases of available-for-sale investments

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

828

3,165

3,561

4,339

6,108

673

53

2,363

4,365

6,055

745

105

559

922

196

Proceeds from sales of property and equipment

-

-

-

-

-

-

-

-

-

1,890

-

1,684

6,055

1,238

1,360

1,321

588

951

3,050

793

655

1,286

1,431

2,591

710

794

4,486

10,529

1,589

762

3,342

729

949

957

3,369

1,456

1,210

720

709

897

1,406

780

1,396

1,600

919

750

Purchases of businesses and investments, net of cash acquired

474,456

109,848

137,156

540,833

314,665

200,417

201,144

112,298

216,607

127,497

462,688

412,302

230,091

599,107

99,994

84,911

134,971

612,666

349,502

322,740

80,821

38,641

64,847

65,631

472,202

137,387

434,843

71,182

88,011

209,952

699

10,808

2,821

160,055

187,525

400

58,219

60,043

12,545

28,441

2,266

-2,177

24,099

2,582

1,499

1,307

Proceeds from sales of businesses and investments

40,000

39,200

-

26,106

1,368

441

-

14,723

-398

0

-

-1,268

-15,721

-7,200

-

0

618,310

0

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Other investing, net

-2,537

182

-2,512

177

-1,419

-4,799

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Proceeds from sale of business, net of cash acquired

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

0

-37

2,200

Net cash provided by (used in) investing activities

-597,289

-165,893

-375,868

-655,165

-451,675

-272,868

-374,968

-270,001

-345,676

-258,959

-652,394

-547,697

-344,166

-689,622

-62,472

-177,245

335,859

-706,492

-494,489

-424,948

-161,734

-89,213

-164,873

-148,327

-547,659

-195,552

-532,586

-151,229

-176,663

-295,737

-112,615

-95,568

-87,291

-239,911

-321,130

-111,832

-135,585

-134,840

-109,920

-86,631

-47,854

-29,360

-95,582

-36,588

-53,231

-59,773

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares

200,000

300,400

93,992

308,176

180,095

266,182

86,316

283,605

143,495

239,730

75,125

250,019

138,190

212,711

65,365

222,825

120,882

182,285

57,810

187,152

113,165

196,022

70,729

194,948

112,587

180,233

57,718

181,249

112,239

164,606

56,722

168,786

88,932

139,947

89,003

186,328

111,764

170,271

45,840

148,813

91,091

151,281

63,087

129,336

80,690

131,597

Purchases of shares

970,056

729,211

406,527

488,453

1,007,807

788,327

551,824

720,185

803,947

563,138

656,846

588,622

815,648

587,935

639,939

478,289

828,950

657,811

664,015

518,176

600,631

670,167

657,567

441,115

739,238

721,514

1,096,814

617,749

608,958

220,831

695,741

653,021

464,974

285,105

730,804

643,861

177,492

619,720

738,396

446,952

434,257

451,270

525,128

283,485

356,819

689,952

Proceeds from (repayments of) long-term debt, net

204

-570

-3,789

-111

-503

-369

-3,739

-720

129

135

-2,635

154

223

138

-1,645

208

159

219

217

216

212

56

-191

183

208

343

0

-28

-3

-3

-53

-5,417

-891

-38

-144

-135

75

-1,335

1,232

-1

-2,152

1,603

-705

-32

-897

-548

Repayments of short-term borrowings, net

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,769

Cash dividends paid

511,238

508,381

0

931,515

0

932,838

0

855,110

0

853,614

0

782,451

0

785,127

0

717,462

0

720,676

0

674,735

0

678,736

0

624,682

0

630,234

0

561,603

0

560,135

0

475,961

0

474,896

0

322,992

0

320,650

0

272,706

0

551,442

0

0

0

378,446

Excess tax benefits from share-based payment arrangements

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,293

36,557

28,335

11,227

7,080

60,430

35,556

18,952

9,146

46,532

39,443

7,947

12,435

25,986

31,989

40,131

25,385

35,673

70,125

11,472

22,145

12,950

20,756

35,910

-2,161

15,667

17,350

Other, net

-8,186

-10,462

-34,694

-10,159

-3,708

-6,816

-62,369

-2,778

-42,881

-2,133

-8,208

-2,676

-4,085

-2,562

-22,439

-1,637

-12,311

-2

-17,212

-1,408

-13,705

-2,387

-9,039

-2,394

-10,066

-2,900

-3,511

-9,991

-15,234

-742

-6,646

-2,138

-27,335

486

-12,652

-1,195

-16,912

-2,298

-26,166

277

-10,508

-2,641

-36,568

-2,676

-38,584

-3,152

Net cash provided by (used in) financing activities

-1,289,276

-948,224

-351,018

-1,122,062

-831,923

-1,462,168

-531,616

-1,295,188

-703,204

-1,179,020

-592,564

-1,123,576

-681,320

-1,162,775

-598,658

-974,355

-720,220

-1,195,985

-692,385

-1,002,658

-464,402

-1,126,877

-584,841

-865,980

-576,079

-1,138,516

-1,023,636

-998,907

-465,424

-577,662

-642,984

-949,972

-378,282

-587,617

-614,535

-756,470

-46,892

-703,607

-706,406

-548,031

-342,876

-831,713

-463,403

-159,031

-299,949

-927,920

Effect of exchange rate changes on cash and cash equivalents

-18,157

10,890

-31,672

-42,046

25,047

9,958

-70,159

-88,583

38,191

-13,008

47,728

22,047

32,587

-60,036

2,902

20,830

-18,368

-28,353

-67,161

-20,969

-86,098

-105,768

-27,052

19,632

-15,566

48,148

-25,488

-50,074

-34,943

20,580

59,275

-110,137

84,600

-256,902

-1,217

94,482

98,465

54,208

90,902

-128,901

-154,563

100,363

51,374

205,459

-82,418

-300,238

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

-374,081

-316,316

1,357,695

304,269

101,099

-697,570

1,132,515

333,766

-86,632

-445,149

744,652

143,346

-838,196

-828,551

1,407,731

463,219

-38,534

-1,287,573

334,577

-35,211

-410,947

-448,958

872,446

368,585

-846,924

-1,104,687

-306,200

301,999

-42,806

-961,634

1,011,867

59,913

476,840

-609,172

444,394

579,140

517,092

-677,840

526,181

197,360

114,688

-541,599

539,203

1,024,459

195,039

-819,799

Supplemental Cash Flow Information [Abstract]
Income taxes paid, net

503,461

292,787

534,756

407,138

348,213

297,166

239,603

467,254

355,672

310,715

468,685

209,559

392,963

217,581

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