acn-20251130

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q


☑			QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended November 30, 2025


☐			TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
			For the transition period from to

Commission File Number: 001-34448

Accenture plc

(Exact name of registrant as specified in its charter)


Ireland			98-0627530
(State or other jurisdiction of incorporation or organization)			(I.R.S. Employer Identification No.)

1 Grand Canal Square,

Grand Canal Harbour,

Dublin 2, Ireland

(Address of principal executive offices)

(353) (1) 646-2000

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Class A ordinary shares, par value $0.0000225 per share	ACN	New York Stock Exchange

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☑ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☑ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

☑

Accelerated filer

☐

Non-accelerated filer

☐

Smaller reporting company

☐

Emerging growth company

☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☑

The number of shares of the registrant’s Class A ordinary shares, par value $0.0000225 per share, outstanding as of December 4, 2025 was 660,432,542 (which number includes 45,125,788 issued shares held by the registrant). The number of shares of the registrant’s Class X ordinary shares, par value $0.0000225 per share, outstanding as of December 4, 2025 was 302,358.

Table of Contents



		Page
Part I.	Financial Information	3
Item 1.	Financial Statements	3
	Consolidated Balance Sheets as of November 3 0 , 2025 (Unaudited) and August 31, 20 25	3
	Consolidated Income Statements (Unaudited) for the three months ended November 3 0 , 2025 and 2024	4
	Consolidated Statements of Comprehensive Income (Unaudited) for the three months ended November 3 0 , 2025 and 2024	5
	Consolidated Shareholders’ Equity Statement (Unaudited) for the three months ended November 3 0 , 2025 and 20 24	6
	Consolidated Cash Flows Statements (Unaudited) for the three months ended November 3 0 , 2025 and 2024	8
	Notes to Consolidated Financial Statements (Unaudited)	9
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	21
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	31
Item 4.	Controls and Procedures	31
Part II.	Other Information	32
Item 1.	Legal Proceedings	32
Item 1A.	Risk Factors	32
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	32
Item 3.	Defaults Upon Senior Securities	32
Item 4.	Mine Safety Disclosures	33
Item 5.	Other Information	33
Item 6.	Exhibits	33
Signatures		34


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts)
ACCENTURE FORM 10-Q		3

Part I — Financial Information

Item 1. Financial Statements

Consolidated Balance Sheets

November 30, 2025 and August 31, 2025


	November 30, 2025		August 31, 2025
ASSETS	(Unaudited)
CURRENT ASSETS:
Cash and cash equivalents	$	9,649,405	$	11,478,729
Short-term investments	5,906		5,945
Receivables and contract assets	16,006,709		14,985,073
Other current assets	2,404,674		2,430,942
Total current assets	28,066,694		28,900,689
NON-CURRENT ASSETS:
Contract assets	188,147		180,362
Investments	803,000		721,260
Property and equipment, net	1,558,316		1,566,374
Lease assets	2,758,958		2,740,321
Goodwill	22,621,663		22,536,416
Deferred contract costs	1,045,856		1,025,391
Deferred tax assets	3,690,039		3,791,215
Intangibles	2,331,615		2,410,755
Other non-current assets	1,634,175		1,522,114
Total non-current assets	36,631,769		36,494,208
TOTAL ASSETS	$	64,698,463	$	65,394,897
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	$	113,676	$	114,484
Accounts payable	2,971,647		2,695,589
Deferred revenues	5,494,732		6,073,170
Accrued payroll and related benefits	7,937,214		8,084,214
Income taxes payable	665,737		701,219
Lease liabilities	729,244		729,003
Other accrued liabilities	1,984,271		1,954,418
Total current liabilities	19,896,521		20,352,097
NON-CURRENT LIABILITIES:
Long-term debt	5,031,646		5,034,169
Deferred revenues	727,393		642,361
Retirement obligation	1,828,303		1,858,499
Deferred tax liabilities	459,236		471,931
Income taxes payable	1,329,110		1,291,921
Lease liabilities	2,327,433		2,305,210
Other non-current liabilities	1,176,539		1,197,742
Total non-current liabilities	12,879,660		12,801,833
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Ordinary shares, par value 1.00 euros per share, 40,000 shares authorized and issued as of November 30, 2025 and August 31, 2025	57		57
Class A ordinary shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 660,352,923 and 657,964,764 shares issued as of November 30, 2025 and August 31, 2025, respectively	15		14
Class X ordinary shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 302,358 shares issued and outstanding as of November 30, 2025 and August 31, 2025,	—		—
Restricted share units	2,954,675		2,790,652
Additional paid-in capital	17,236,636		16,603,344
Treasury shares, at cost: Ordinary, 40,000 shares as of November 30, 2025 and August 31, 2025; Class A ordinary, 44,997,383 and 36,108,842 shares as of November 30, 2025 and August 31, 2025, respectively	(9,875,573)		(7,751,973)
Retained earnings	22,148,070		21,018,731
Accumulated other comprehensive loss	(1,596,377)		(1,465,379)
Total Accenture plc shareholders’ equity	30,867,503		31,195,446
Noncontrolling interests	1,054,779		1,045,521
Total shareholders’ equity	31,922,282		32,240,967
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	64,698,463	$	65,394,897

The accompanying Notes are an integral part of these Consolidated Financial Statements.

SEC Form 10-Q filed by Accenture plc