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0001467373false00014673732026-06-182026-06-18

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): June 18, 2026

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Accenture plc
(Exact name of Registrant as specified in its charter)
Ireland 001-34448 98-0627530
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
1 Grand Canal Square
Grand Canal Harbour
Dublin 2, Ireland
(Address of principal executive offices)
Registrant’s telephone number, including area code: (353) (1) 646-2000
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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 is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). 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. ☐




Item 2.02 Results of Operations and Financial Condition
On June 18, 2026, Accenture plc (“Accenture”) issued a news release announcing financial results for its third quarter of fiscal 2026, which ended on May 31, 2026.
A copy of the news release is attached hereto as Exhibit 99. All information in the news release is furnished but not filed.
Non-GAAP Financial Information
In the attached news release Accenture discloses the following non-GAAP financial measures:
•Free cash flow (defined as operating cash flow net of property and equipment additions). Accenture’s management believes that this information provides meaningful additional information regarding the company’s liquidity.
•Percentage changes in revenues and bookings on a local currency basis. Financial results in local currency are calculated by restating current period activity into U.S. dollars using the comparable prior year period’s foreign currency exchange rates. This approach is used for all results where the functional currency is not the U.S. dollar. Accenture’s management believes that information regarding changes in its revenues and bookings that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its revenues.
•Adjusted financial measures excluding the impact of business optimization costs in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025. Accenture’s management believes that information regarding the effect of the business optimization costs facilitates an understanding as to the impact of this item and the company’s performance in comparison to the prior period.
Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the news release. While Accenture’s management believes that this non-GAAP financial information is useful in evaluating Accenture’s operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.

Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No. Description
99
104 The cover page from this Current Report on Form 8-K, formatted in Inline XBRL



Signatures
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Date: June 18, 2026 ACCENTURE PLC
By: /s/ Joel Unruch
Name:   Joel Unruch
Title: General Counsel & Corporate Secretary



EX-99 2 q3fy26earnings8-kexhibit.htm NEWS RELEASE OF ACCENTURE, DATED JUNE 18, 2026 Document

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Accenture Reports Third-Quarter Fiscal 2026 Results
Accenture delivers solid revenues, strong profitability and EPS growth, and robust free cash flow; Company now expects full-year fiscal 2026 revenue growth to be 3% to 4% in local currency, or 4% to 5% excluding an estimated 1% impact from U.S. federal business
NEW YORK; June 18, 2026 — Accenture (NYSE: ACN) reported financial results for the third quarter of fiscal 2026 ended May 31, 2026.
All comparisons are to the third quarter of fiscal 2025, unless noted otherwise.
Accenture Chair and CEO Julie Sweet
“Accenture delivered a strong third-quarter, with broad-based revenue growth, a 9% increase in EPS, and $8.2 billion returned to shareholders year-to-date. Demand for large-scale reinvention remains strong — 104 quarterly client bookings of $100 million or more year-to-date, up 13% — and we are seeing more large-scale AI transformation programs, while executing our strategy to capture new areas of growth. Our agreement to acquire a majority stake in Dragos and all of runZero and NetRise, leaders in OT Security, is the type of move that defines our strategy: it is expanding our addressable market, creating a new platform-led growth opportunity, and is positioning Accenture at the center of one of the most critical cybersecurity challenges our clients face.”
Third Quarter Fiscal 2026 Key Metrics
•New bookings of $19.3 billion, compared to $19.7 billion in Q3 FY25
•Revenues of $18.7 billion, an increase of $1.0 billion, 6% in U.S. dollars and 3% in local currency
•Operating margin expansion of 20 basis points to 17.0%
•Diluted earnings per share increase of 9% to $3.80
•Free cash flow of $3.6 billion
•Total cash returned to shareholders of $2.2 billion, reflecting $1.2 billion in repurchases or redemptions of 6.0 million shares, and cash dividend payments of $1.0 billion, or $1.63 per share, a 10% increase
Fiscal 2026 Business Outlook Highlights
•Company now expects full-year revenue growth to be 3% to 4% in local currency. Excluding an estimated 1% impact from its U.S. federal business, company now expects revenue growth to be 4% to 5% in local currency
•Now expects full-year GAAP diluted earnings per share to be in the range of $13.38 to $13.50, a 10% to 11% increase; now expects full-year adjusted1 earnings per share to be in the range of $13.78 to $13.90, a 7% to 8% increase
•Continues to expect free cash flow to be in the range of $10.8 billion to $11.5 billion
1Adjusted financial measures presented in this release are non-GAAP financial measures that exclude business optimization costs recorded in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025 as further described in this release.
1


Q3 FY26 Financial Review
New Bookings
New bookings for the third quarter of fiscal 2026 were $19.32 billion, a decrease of 2% in U.S. dollars and 3% in local currency compared to the third quarter of fiscal 2025.
•Consulting new bookings were $10.26 billion.
•Managed Services new bookings were $9.06 billion.
Revenues
Revenues for the third quarter of fiscal 2026 were $18.72 billion, an increase of 6% in U.S. dollars and 3% in local currency, and were slightly above the midpoint of the company’s guided range of approximately $18.35 billion to $19.0 billion. The foreign-exchange impact for the quarter was approximately positive 2.5%, consistent with the assumption provided in the company’s second-quarter earnings release.
Revenues by Type of Work
Revenues
(in billions)
Increase (Decrease) from Q3 FY25
U.S. Dollars Local Currency
Consulting $9.33 
%
%
Managed Services $9.39 
%
%
Total
$18.72 
%
%
Revenues by Geographic Market
Revenues
(in billions)
Increase (Decrease) from Q3 FY25
U.S. Dollars Local Currency
Americas $9.14 
%
%
EMEA $6.87 
10 
%
%
Asia Pacific $2.71 
%
%
Total
$18.72 
%
%
Revenues by Industry Group
Revenues
(in billions)
Increase (Decrease) from Q3 FY25
U.S. Dollars Local Currency
Communications, Media & Technology $3.22 
10 
%
%
Financial Services $3.49 
%
%
Health & Public Service $3.85 
%
%
Products $5.67 
%
%
Resources $2.50 
%
%
Total
$18.72 
%
%
Amounts in tables may not total due to rounding.
2


Q3 FY26 Financial Review
Operating Margin and Operating Income
•Operating margin (operating income as a percentage of revenues) for the quarter expanded 20 basis points to 17.0%, compared to operating margin of 16.8% for the third quarter of fiscal 2025.
•Operating income for the quarter increased 6% to $3.18 billion compared with operating income of $2.98 billion in the third quarter of fiscal 2025.
Gross margin (gross profit as a percentage of revenues) for the quarter was 32.8% compared to 32.9% in the third quarter of fiscal 2025. Selling, general and administrative (SG&A) expenses for the quarter were $2.96 billion, or 15.8% of revenues, compared with $2.84 billion, or 16.0% of revenues, for the third quarter of fiscal 2025.
The company’s effective tax rate for the quarter was 24.2%, compared with 24.0% for the third quarter of fiscal 2025.
Net income for the quarter was $2.39 billion, compared with $2.24 billion for the third quarter of fiscal 2025.
Earnings Per Share
•Diluted EPS for the quarter were $3.80, a 9% increase from $3.49 for the third quarter of fiscal 2025.
Year over Year Increase in Earnings Per Share
Third Quarter Fiscal 2025 EPS $3.49
Higher revenue and operating results
$0.23
Lower share count
$0.09
Higher effective tax rate
$(0.01)
Third Quarter Fiscal 2026 EPS $3.80








3


Q3 FY26 Financial Review
Cash Flow
Third Quarter Fiscal 2026
(in billions)
Third Quarter Fiscal 2025
(in billions)
Operating Cash Flow
$3.79
$3.68
Less: Property & Equipment Additions
$0.19
$0.17
Free Cash Flow
$3.60
$3.52
Amounts in table may not total due to rounding.
Days services outstanding, or DSOs, were 48 days at May 31, 2026 compared with 47 days at both August 31, 2025 and May 31, 2025.
Accenture’s total cash balance at May 31, 2026 was $10.2 billion, compared with $11.5 billion at August 31, 2025.
Dividend
•On May 15, 2026, a quarterly cash dividend of $1.63 per share was paid to shareholders of record at the close of business on April 9, 2026.
◦These cash dividend payments totaled $1.0 billion.
•Accenture plc has declared another quarterly cash dividend of $1.63 per share for shareholders of record at the close of business on July 9, 2026.
◦This dividend, which is payable on August 14, 2026, represents a 10% increase over the quarterly dividend rate of $1.48 per share in fiscal 2025.
Share Repurchase Activity
•During the third quarter of fiscal 2026, Accenture repurchased or redeemed 6.0 million shares for a total of $1.2 billion, including 5.8 million shares repurchased in the open market.
•Accenture’s total remaining share repurchase authority at May 31, 2026 was approximately $3.2 billion.
•At May 31, 2026, Accenture had approximately 612 million total shares outstanding.

4


Business Outlook
Fourth Quarter Fiscal 2026 Outlook
Revenues
$17.75B – $18.4B
Revenue Growth (Local Currency)
1% – 5%
Foreign-Exchange Impact on Results
approx. (0.5) %
Full Year Fiscal 2026 Outlook
As of June 18, 2026
As of March 19, 2026
Revenue Growth (Local Currency) *
3% – 4%
approx. 4% – 5% excluding an estimated 1% impact from its U.S. federal business
3% – 5%
approx. 4% – 6% excluding an estimated 1% impact from its U.S. federal business
Foreign-Exchange Impact on Results
approx. +2%
approx. +2%
GAAP Operating Margin *
15.3%
60 bps expansion over FY25
15.2% – 15.4%
50 bps – 70 bps expansion over FY25
Adjusted Operating Margin *
15.8%
20 bps expansion over FY25, excluding $308 million and $615 million for business optimization costs in Q1 FY26 and Q4 FY25, respectively
15.7% – 15.9%
10 bps – 30 bps expansion over FY25, excluding $308 million and $615 million for business optimization costs in Q1 FY26 and Q4 FY25, respectively
Annual Effective Tax Rate (GAAP and Adjusted) *
24.0% – 25.0%
23.5% – 25.5%
GAAP Diluted EPS *
$13.38 – $13.50
10% – 11% increase over FY25
$13.25 – $13.50
9% – 11% increase over FY25
Adjusted EPS *
$13.78 – $13.90
7% – 8% increase over FY25, excluding $0.40 and $0.78 for business optimization costs in Q1 FY26 and Q4 FY25, respectively
$13.65 – $13.90
6% – 8% increase over FY25, excluding $0.40 and $0.78 for business optimization costs in Q1 FY26 and Q4 FY25, respectively
Operating Cash Flow
$11.5B – $12.2B
$11.5B – $12.2B
Property & Equipment Additions
$0.7B
$0.7B
Free Cash Flow
$10.8B – $11.5B
$10.8B – $11.5B
Capital Return *
at least $9.5B
at least $9.3B
*Updated from outlook provided in previous quarter
5


Conference Call and Webcast Details
Accenture will host a conference call at 8:00 a.m. EDT today to discuss its third quarter fiscal 2026 financial results. To participate in the teleconference, please dial +1 (877) 883-0383 [+1 (412) 317-6061 outside the U.S., Puerto Rico and Canada] and enter access code 7609661 approximately 15 minutes before the scheduled start of the call. The conference call will also be accessible live via webcast on the Investor Relations section of the Accenture website at accenture.com. A replay will be available on this website following the call.
About Accenture
Accenture helps the world’s leading enterprises reinvent by building their digital core and unleashing the power of AI to create value at speed for organizations across industries. Our strategy is to be the reinvention partner of choice for our clients and lead in the safe, widespread adoption of AI, and to be the most client-focused, AI-enabled, great place to work in the world. We bring together the talent of our approximately 799,000 people with proprietary assets and platforms, deep process and industry expertise, and leading ecosystem relationships to deliver end-to-end solutions and measurable outcomes at scale. Through our Reinvention Services, we offer broad expertise across Cybersecurity, Digital Core, Finance, Industry and Enterprise, Song, Supply Chain and Engineering, and Talent, with advanced capabilities in AI and Data, Industry and Process, and Technology. We serve approximately 9,000 clients and generated approximately $70 billion in FY25 revenue. Visit us at accenture.com.
Non-GAAP Financial Information
This news release includes certain non-GAAP financial information as defined by Securities and Exchange Commission Regulation G. Pursuant to the requirements of this regulation, reconciliations of this non-GAAP financial information to Accenture’s financial statements as prepared under generally accepted accounting principles (GAAP) are included in this press release. Financial results “in local currency” are calculated by restating current-period activity into U.S. dollars using the comparable prior-year period’s foreign-currency exchange rates. Accenture’s management believes providing investors with this information gives additional insights into Accenture’s results of operations. While Accenture’s management believes that the non-GAAP financial measures herein are useful in evaluating Accenture’s operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP. Accenture provides full-year revenue guidance on a local-currency basis and not in U.S. dollars because the impact of foreign exchange rate fluctuations could vary significantly from the company’s stated assumptions.
Forward-Looking Statements
Except for the historical information and discussions contained herein, statements in this news release may constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Words such as “may,” “will,” “should,” “likely,” “anticipates,” “aspires,” “expects,” “intends,” “plans,” “projects,” “believes,” “estimates,” “positioned,” “outlook,” “goal,” “target,” “strategy,” and similar expressions are used to identify these forward-looking statements. These statements are not guarantees of future performance nor promises that goals or targets will be met, and involve a number of risks, uncertainties and other factors that are difficult to predict and could cause actual results to differ materially from those expressed or implied. Many of the following risks, uncertainties and other factors identified below may be amplified by conflict in the Middle East, as well as any escalation or expansion of economic disruption or the conflict’s current scope. These risks include, without limitation, risks that: Accenture’s results of operations have been, and may in the future be, adversely affected by volatile, negative or uncertain economic and geopolitical conditions and the effects of these conditions on the company’s clients’ businesses and levels of business activity; Accenture’s business depends on generating and maintaining client demand for the company’s solutions and services including through the adaptation and expansion of its solutions and services in response to ongoing changes in technology and offerings, and a significant reduction in such demand or an inability to respond to the evolving technological environment could materially affect the company’s results of operations; risks and uncertainties related to the development and use of AI, including advanced AI, could harm the company’s business, damage its reputation or give rise to legal or regulatory action; if Accenture is unable to match people and their skills with client demand around the world and attract and retain professionals with strong leadership skills, the company’s business, the utilization rate of the company’s professionals and the company’s results of operations may be materially adversely affected; Accenture faces legal, reputational and financial risks from any failure to protect client and/or company data from
6


security incidents or cyberattacks; the markets in which Accenture operates are highly competitive, and Accenture might not be able to compete effectively; if Accenture does not successfully manage and develop its relationships with its ecosystem partners or fails to anticipate and establish new alliances in new technologies, the company’s results of operations could be adversely affected; Accenture’s ability to attract and retain business and employees may depend on its reputation in the marketplace; Accenture’s profitability could materially suffer due to pricing pressure, if the company is unable to remain competitive, if its cost-management strategies are unsuccessful or if it experiences delivery inefficiencies or fail to satisfy certain agreed-upon targets or specific service levels; changes in Accenture’s level of taxes, as well as audits, investigations and tax proceedings, or changes in tax laws or in their interpretation or enforcement, could have a material adverse effect on the company’s effective tax rate, results of operations, cash flows and financial condition; Accenture’s results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates; Accenture's debt obligations could adversely affect our business and financial condition; as a result of Accenture’s geographically diverse operations and our strategy to continue to grow in our key markets around the world, the company is more susceptible to certain risks; if Accenture is unable to manage the organizational challenges associated with its size, the company might be unable to achieve its business objectives; Accenture might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses; Accenture’s business could be materially adversely affected if the company incurs legal liability; Accenture’s work with government clients exposes the company to additional risks inherent in the government contracting environment; Accenture’s global operations expose the company to numerous and sometimes conflicting legal and regulatory requirements; if Accenture is unable to protect or enforce its intellectual property rights or if Accenture’s solutions or services infringe upon the intellectual property rights of others or the company loses its ability to utilize the intellectual property of others, its business could be adversely affected; Accenture may be subject to criticism and negative publicity related to its incorporation in Ireland; as well as the risks, uncertainties and other factors discussed under the “Risk Factors” heading in Accenture plc’s most recent Annual Report on Form 10-K and other documents filed with or furnished to the Securities and Exchange Commission. Statements in this news release speak only as of the date they were made, and Accenture undertakes no duty to update any forward-looking statements made in this news release or to conform such statements to actual results or changes in Accenture’s expectations.
                         Cliff Angelo
Accenture Media Relations
+1 512 732 5659
cliff.angelo@accenture.com
Alexia Quadrani
Accenture Investor Relations
+1 917 452 8542
alexia.quadrani@accenture.com

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7



Accenture plc
Consolidated Income Statements
(In thousands of U.S. dollars, except share and per share amounts)
(Unaudited)
Three Months Ended Nine Months Ended
May 31, 2026 % of Revenues May 31, 2025 % of Revenues May 31, 2026 % of Revenues May 31, 2025 % of Revenues
REVENUES:
Revenues $ 18,718,144  100.0  % $ 17,727,871  100.0  % $ 55,504,334  100.0  % $ 52,076,717  100.0  %
OPERATING EXPENSES:
Cost of services 12,583,809  67.2  % 11,901,221  67.1  % 37,713,520  67.9  % 35,452,250  68.1  %
Sales and marketing 1,811,028  9.7  % 1,762,499  9.9  % 5,434,862  9.8  % 5,250,389  10.1  %
General and administrative costs 1,148,009  6.1  % 1,081,369  6.1  % 3,505,868  6.3  % 3,198,105  6.1  %
Business optimization costs —  —  % —  —  % 307,541  0.6  % —  —  %
Total operating expenses 15,542,846  14,745,089  46,961,791  43,900,744 
OPERATING INCOME 3,175,298  17.0  % 2,982,782  16.8  % 8,542,543  15.4  % 8,175,973  15.7  %
Interest income 75,069  78,987  259,828  231,127 
Interest expense (70,645) (67,601) (199,576) (162,312)
Other income (expense), net (29,894) (43,029) (28,643) (49,630)
INCOME BEFORE INCOME TAXES 3,149,828  16.8  % 2,951,139  16.6  % 8,574,152  15.4  % 8,195,158  15.7  %
Income tax expense 761,935  707,176  2,084,975  1,812,564 
NET INCOME 2,387,893  12.8  % 2,243,963  12.7  % 6,489,177  11.7  % 6,382,594  12.3  %
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. (2,203) (2,059) (6,000) (5,914)
Net income attributable to noncontrolling interests – other (1) (46,701) (44,403) (107,388) (112,210)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 2,338,989  12.5  % $ 2,197,501  12.4  % $ 6,375,789  11.5  % $ 6,264,470  12.0  %
CALCULATION OF EARNINGS PER SHARE:
Net income attributable to Accenture plc $ 2,338,989  $ 2,197,501  $ 6,375,789  $ 6,264,470 
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. (2) 2,203  2,059  6,000  5,914 
Net income for diluted earnings per share calculation $ 2,341,192  $ 2,199,560  $ 6,381,789  $ 6,270,384 
WEIGHTED AVERAGE SHARES:
Basic 612,213,453  624,343,707  616,153,379  625,606,104 
Diluted 615,593,409  630,457,461  621,337,104  633,104,104 
EARNINGS PER SHARE:
Basic $ 3.82  $ 3.52  $ 10.35  $ 10.01 
Diluted $ 3.80  $ 3.49  $ 10.27  $ 9.90 
(1)Comprised primarily of noncontrolling interest attributable to the noncontrolling shareholders of Avanade, Inc.
(2)Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests — other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.








8


Accenture plc
Summary of Revenues
(In thousands of U.S. dollars)
(Unaudited)
Three Months Ended Percent
Increase (Decrease)
U.S.
Dollars
Percent
Increase (Decrease)
Local
Currency
May 31, 2026 May 31, 2025
GEOGRAPHIC MARKETS
Americas $ 9,137,772  $ 8,966,131  % %
EMEA 6,873,448  6,231,849  10 
Asia Pacific 2,706,924  2,529,891 
Total Revenues $ 18,718,144  $ 17,727,871  % %
INDUSTRY GROUPS
Communications, Media & Technology $ 3,217,835  $ 2,912,485  10  % %
Financial Services 3,488,749  3,278,891 
Health & Public Service 3,845,053  3,777,684  — 
Products 5,668,694  5,344,109 
Resources 2,497,813  2,414,702 
Total Revenues $ 18,718,144  $ 17,727,871  % %
TYPE OF WORK
Consulting $ 9,328,494  $ 9,007,033  % %
Managed Services 9,389,650  8,720,838 
Total Revenues $ 18,718,144  $ 17,727,871  % %
Nine Months Ended Percent
Increase (Decrease)
U.S.
Dollars
Percent
Increase (Decrease)
Local
Currency
May 31, 2026 May 31, 2025
GEOGRAPHIC MARKETS
Americas $ 27,114,233  $ 26,252,324  % %
EMEA 20,378,072  18,447,676  10 
Asia Pacific 8,012,029  7,376,717 
Total Revenues $ 55,504,334  $ 52,076,717  % %
INDUSTRY GROUPS
Communications, Media & Technology $ 9,411,131  $ 8,500,025  11  % %
Financial Services 10,486,137  9,458,156  11 
Health & Public Service 11,312,089  11,199,205  (1)
Products 16,886,801  15,821,265 
Resources 7,408,176  7,098,066 
Total Revenues $ 55,504,334  $ 52,076,717  % %
TYPE OF WORK
Consulting $ 27,602,702  $ 26,334,521  % %
Managed Services 27,901,632  25,742,196 
Total Revenues $ 55,504,334  $ 52,076,717  % %






9


Accenture plc
Operating Income by Geographic Market
(In thousands of U.S. dollars)
(Unaudited)
Three Months Ended
   May 31, 2026 May 31, 2025
Operating
Income
Operating
Margin
Operating
Income
Operating
Margin
Increase (Decrease)
Americas $ 1,708,098  19  % $ 1,719,630  19  % $ (11,532)
EMEA 994,006  14  753,093  12  240,913 
Asia Pacific 473,194  17  510,059  20  (36,865)
Total Operating Income $ 3,175,298  17.0  % $ 2,982,782  16.8  % $ 192,516 
Nine Months Ended
   May 31, 2026 May 31, 2025
Operating
Income
Operating
Margin
Operating
Income
Operating
Margin
Increase (Decrease)
Americas $ 4,628,492  17  % $ 4,337,307  17  % $ 291,185 
EMEA 2,571,244  13  2,428,305  13  142,939 
Asia Pacific 1,342,807  17  1,410,361  19  (67,554)
Total Operating Income $ 8,542,543  15.4  % $ 8,175,973  15.7  % $ 366,570 

Accenture plc
Reconciliation of Operating Income, as Reported (GAAP) to Operating Income as Adjusted (Non-GAAP)
(In thousands of U.S. dollars)
(Unaudited)
Nine Months Ended
   May 31, 2026 May 31, 2025
As Reported (GAAP) Business Optimization (1) Adjusted (Non-GAAP) Operating
Margin (Non-GAAP)
As Reported
(GAAP)
Operating
Margin (GAAP)
Increase (Decrease) (Non-GAAP)
Americas $ 4,628,492  $ 66,749  $ 4,695,241  17  % $ 4,337,307  17  % $ 357,934 
EMEA 2,571,244  169,811  2,741,055  13  2,428,305  13  312,750 
Asia Pacific 1,342,807  70,981  1,413,788  17  1,410,361  19  3,427 
Total Operating Income $ 8,542,543  $ 307,541  $ 8,850,084  15.9  % $ 8,175,973  15.7  % $ 674,111 
(1)Costs recorded in connection with business optimization actions initiated during the fourth quarter of fiscal 2025 and completed during the first quarter of fiscal 2026, primarily for employee severance.
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Accenture plc
Reconciliation of Net Income and Diluted Earnings Per Share, as Reported (GAAP), to Net Income and Diluted Earnings Per Share, as Adjusted (Non-GAAP)
(In thousands of U.S. dollars, except per share amounts)
(Unaudited)
Nine Months Ended
May 31, 2026 May 31, 2025
As Reported (GAAP) Business Optimization (1) Adjusted (Non-GAAP) As Reported (GAAP)
Operating Income $ 8,542,543  $ 307,541  $ 8,850,084  $ 8,175,973 
Operating Margin 15.4  % 0.6  % 15.9  % 15.7  %
Income before income taxes 8,574,152  307,541  8,881,693  8,195,158 
Income tax expense 2,084,975  57,232  2,142,207  1,812,564 
Net Income $ 6,489,177  $ 250,309  $ 6,739,486  $ 6,382,594 
Effective tax rate 24.3  % 18.6  % 24.1  % 22.1  %
Diluted earnings per share (2) $ 10.27  $ 0.40  $ 10.67  $ 9.90 
(1)Costs recorded in connection with business optimization actions initiated during the fourth quarter of fiscal 2025 and completed during the first quarter of fiscal 2026, primarily for employee severance.
(2)The impact of the business optimization costs on diluted earnings per share are presented net of related taxes. The income tax effect was negative $0.09 for the nine months ended May 31, 2026. This includes both the current and deferred income tax impact and was calculated by using the relevant tax rate of the country where the costs were recorded.


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Accenture plc
Consolidated Balance Sheets
(In thousands of U.S. dollars)
May 31, 2026 August 31, 2025
ASSETS (Unaudited)
CURRENT ASSETS:
Cash and cash equivalents $ 10,165,245  $ 11,478,729 
Short-term investments 6,322  5,945 
Receivables and contract assets 16,035,963  14,985,073 
Other current assets 2,730,815  2,430,942 
Total current assets 28,938,345  28,900,689 
NON-CURRENT ASSETS:
Contract assets 333,577  180,362 
Investments 925,324  721,260 
Property and equipment, net 1,619,981  1,566,374 
Lease assets 2,973,530  2,740,321 
Goodwill 25,322,800  22,536,416 
Other non-current assets 8,693,004  8,749,475 
Total non-current assets 39,868,216  36,494,208 
TOTAL ASSETS $ 68,806,561  $ 65,394,897 
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings $ 112,816  $ 114,484 
Accounts payable 3,176,740  2,695,589 
Deferred revenues 6,529,286  6,073,170 
Accrued payroll and related benefits 8,701,843  8,084,214 
Lease liabilities 750,922  729,003 
Other accrued liabilities 2,337,500  2,655,637 
Total current liabilities 21,609,107  20,352,097 
NON-CURRENT LIABILITIES:
Long-term debt 5,029,449  5,034,169 
Lease liabilities 2,495,583  2,305,210 
Other non-current liabilities 6,164,709  5,462,454 
Total non-current liabilities 13,689,741  12,801,833 
Redeemable noncontrolling interests 493,874  — 
SHAREHOLDERS’ EQUITY:
Total Accenture plc shareholders’ equity 31,890,566  31,195,446 
Noncontrolling interests 1,123,273  1,045,521 
Total Shareholders' Equity 33,013,839  32,240,967 
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 68,806,561  $ 65,394,897 


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Accenture plc
Consolidated Cash Flows Statements
(In thousands of U.S. dollars)
(Unaudited)
Three Months Ended Nine Months Ended
May 31, 2026 May 31, 2025 May 31, 2026 May 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income $ 2,387,893  $ 2,243,963  $ 6,489,177  $ 6,382,594 
Depreciation, amortization and other 584,579  568,452  1,751,870  1,682,662 
Share-based compensation expense 462,140  497,792  1,644,518  1,654,331 
Change in assets and liabilities/other, net 351,600  374,159  (617,618) (2,159,335)
Net cash provided by (used in) operating activities 3,786,212  3,684,366  9,267,947  7,560,252 
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment (186,224) (169,107) (492,491) (492,124)
Purchases of businesses and investments, net of cash acquired (1,036,238) (297,140) (3,004,003) (789,495)
Proceeds from the sale of businesses and investments, net of cash transferred 13,673  7,315  36,654  22,748 
Other investing, net 2,236  3,380  7,535  10,511 
Net cash provided by (used in) investing activities (1,206,553) (455,552) (3,452,305) (1,248,360)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares 452,123  509,989  1,207,777  1,197,643 
Purchases of shares (1,183,625) (1,799,527) (5,193,277) (4,145,609)
Proceeds from (repayments of) debt, net —  —  —  4,129,200 
Cash dividends paid (995,333) (923,894) (3,012,845) (2,778,444)
Other financing, net (39,310) (6,548) (92,215) (76,050)
Net cash provided by (used in) financing activities (1,766,145) (2,219,980) (7,090,560) (1,673,260)
Effect of exchange rate changes on cash and cash equivalents (47,452) 132,335  (38,566) (11,494)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 766,062  1,141,169  (1,313,484) 4,627,138 
CASH AND CASH EQUIVALENTS, beginning of period
9,399,183  8,490,438  11,478,729  5,004,469 
CASH AND CASH EQUIVALENTS, end of period
$ 10,165,245  $ 9,631,607  $ 10,165,245  $ 9,631,607 

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