埃森哲2025财年第二季度业绩强劲 Accenture Reports Second-Quarter Fiscal 2025 Results

1

AccentureReportsSecond-QuarterFiscal2025Results

Accenture’sstrongQ2FY25resultsreflectbroad-basedrevenuegrowthacrossgeographicmarkets,industrygroupsandtypesofwork;Companyupdatesfiscal2025outlook

NEWYORK;March20,2025—Accenture(NYSE:ACN)reportedfinancialresultsforthesecondquarteroffiscal2025endedFebruary28,2025.

Allcomparisonsaretothesecondquarteroffiscal2024,unlessnotedotherwise.

AccentureChairandCEOJulieSweet

“OursecondquarterresultsdemonstratethatwecontinuetodeliveronourstrategytoleadreinventionforourclientsandreturntostronggrowthinFY25,withbroad-basedgrowthacrossmarkets,industries,and

thetypesofworkourclientsseekfromus.Thetrustandconfidenceinouruniquestrengthsandcapabilitiesisreflectedin32clientswithquarterlybookingsgreaterthan$100millionandweareverypleasedtohaveanothermilestonequarterinGenAIwith$1.4billioninnewbookings.Ourcontinuedgrowthismade

possiblebytheextraordinaryworkofourmorethan800,000peoplearoundtheworldwhofocusondeliveringvaluetoourclientseveryday.”

SecondQuarterFiscal2025KeyMetrics

•Newbookingsof$20.9billion,adecreaseof3%inU.S.dollarsandflatinlocalcurrency

•GenerativeAInewbookingsof$1.4billion

•Revenuesof$16.7billion,anincreaseof5%inU.S.dollarsand8.5%inlocalcurrency

•Operatingmarginof13.5%,anincreaseof50basispoints,andadecreaseof20basispointscomparedtoadjusted¹operatingmargin

•Dilutedearningspershareof$2.82,a7%increase,anda2%increaseoveradjustedEPS

•Freecashflowof$2.68billion

•Quarterlycashdividendof$1.48pershare,representinga15%increase;repurchasesorredemptionsof4.0millionsharesforatotalof$1.4billion

Fiscal2025BusinessOutlookHighlights

•Companynarrowsfull-yearrevenuegrowthto5%to7%inlocalcurrency

•Continuestoexpectforeignexchangeimpactofapproximatelynegative0.5%

•Updatesoperatingmarginto15.6%to15.7%,anexpansionof10to20basispointsoveradjustedoperatingmargin

•Nowexpectsdilutedearningspersharetobeintherangeof$12.55to$12.79

1Adjustedfinancialmeasurespresentedinthisreleasearenon-GAAPfinancialmeasuresthatexcludebusinessoptimizationcostsrecordedinfiscal2024asfurtherdescribedinthisrelease.

2

Q2FY25FinancialReview

NewBookings

Newbookingsforthesecondquarteroffiscal2025were$20.91billion,adecreaseof3%inU.S.dollarsandflatinlocalcurrencycomparedtothesecondquarteroffiscal2024.

•Consultingnewbookingswere$10.47billion.

•ManagedServicesnewbookingswere$10.44billion.

Revenues

Revenuesforthesecondquarteroffiscal2025were$16.66billion,anincreaseof5%inU.S.dollarsand8.5%inlocalcurrency,andwereatthetopendofthecompany’sguidedrangeof$16.2billionto$16.8billion.Theforeign-exchangeimpactforthequarterwasapproximatelynegative3.0%,comparedwiththenegative2.5%assumptionprovidedinthecompany’sfirst-quarterearningsrelease.

RevenuesbyTypeofWork

Revenues

(inbillions)

Increase(Decrease)fromQ2FY24

U.S.Dollars

LocalCurrency

Consulting

$8.28

3%

6%

ManagedServices

$8.38

8%

11%

Total

$16.66

5%

8.5%

RevenuesbyGeographicMarket

Revenues

(inbillions)

Increase(Decrease)fromQ2FY24

U.S.Dollars

LocalCurrency

Americas2

$8.55

9%

11%

EMEA

$5.80

4%

8%

AsiaPacific2

$2.30

(3)%

1%

Total

$16.66

5%

8.5%

RevenuesbyIndustryGroup

Revenues

(inbillions)

Increase(Decrease)fromQ2FY24

U.S.Dollars

LocalCurrency

Communications,Media&Technology

$2.73

3%

6%

FinancialServices

$3.01

7%

11%

Health&PublicService

$3.61

8%

10%

Products

$5.05

6%

9%

Resources

$2.26

1%

5%

Total

$16.66

5%

8.5%

Amountsintablesmaynottotalduetorounding.

2Duringthefirstquarteroffiscal2025,ourLatinAmericamarketunitmovedfromGrowthMarketstoNorthAmerica.Withthischange,NorthAmericabecametheAmericasmarketandGrowthMarketsbecametheAsiaPacificmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

3

Q2FY25FinancialReview

OperatingMarginandOperatingIncome

•GAAPoperatingmargin(operatingincomeasapercentageofrevenues)forthequarterwas13.5%,comparedtoGAAPoperatingmarginof13.0%,andadjustedoperatingmarginof13.7%forthe

secondquarteroffiscal2024.

•GAAPoperatingincomeforthequarterincreased10%to$2.24billioncomparedwithGAAPoperatingincomeof$2.05billion,andincreased4%comparedwithadjustedoperatingincomeof$2.16billionforthesecondquarteroffiscal2024.

Grossmargin(grossprofitasapercentageofrevenues)forthequarterwas29.9%comparedto30.9%inthesecondquarteroffiscal2024.Selling,generalandadministrative(SG&A)expensesforthequarterwere$2.73billion,or16.4%ofrevenues,comparedwith$2.72billion,or17.2%ofrevenues,forthesecondquarterof

fiscal2024.

Thecompany’sGAAPeffectivetaxrateforthequarterwas20.4%,comparedwith18.4%forthesecondquarteroffiscal2024.Forthesecondquarteroffiscal2024,theadjustedeffectivetaxratewas18.8%.

GAAPnetincomeforthequarterwas$1.82billion,comparedwith$1.71billionforthesecondquarteroffiscal

2024.Forthesecondquarteroffiscal2024,adjustednetincomewas$1.80billion.

EarningsPerShare

•GAAPdilutedEPSforthequarterwere$2.82,a7%increaseover$2.63forthesecondquarteroffiscal2024.

•Excludinga$0.14decreaseforbusinessoptimizationcostsinthesecondquarteroffiscal2024,

GAAPdilutedEPSincreased2%overadjustedEPSof$2.77forthesecondquarteroffiscal2024.

YearoverYearIncreaseinDilutedEarningsPerShare

SecondQuarterFiscal2024AdjustedEPS

$2.77

Higherrevenueandoperatingresults

$0.11

Lowersharecount

$0.01

Lowernon-operatingincome

$(0.01)

Highereffectivetaxrate

$(0.06)

SecondQuarterFiscal2025GAAPEPS

$2.82

4

Q2FY25FinancialReview

CashFlow

SecondQuarterFiscal2025

(inbillions)

SecondQuarterFiscal2024

(inbillions)

OperatingCashFlow

$2.85

$2.10

Less:Property&EquipmentAdditions

$0.17

$0.11

FreeCashFlow

$2.68

$1.99

Daysservicesoutstanding,orDSOs,were48daysatFebruary28,2025,comparedwith46daysatAugust31,2024and43daysatFebruary29,2024.

Accenture’stotalcashbalanceatFebruary28,2025was$8.5billion,comparedwith$5.0billionatAugust31,2024.

Dividend

•OnFebruary14,2025,aquarterlycashdividendof$1.48persharewaspaidtoshareholdersofrecordatthecloseofbusinessonJanuary16,2025.

◦Thesecashdividendpaymentstotaled$929million.

•Accentureplchasdeclaredanotherquarterlycashdividendof$1.48pershareforshareholdersofrecordatthecloseofbusinessonApril10,2025.

◦Thisdividend,whichispayableonMay15,2025,representsa15%increaseoverthequarterlydividendrateof$1.29pershareinfiscal2024.

ShareRepurchaseActivity

•Duringthesecondquarteroffiscal2025,Accenturerepurchasedorredeemed4.0millionsharesforatotalof$1.4billion,includingapproximately2.4millionsharesrepurchasedintheopenmarket.

•Accenture’stotalremainingsharerepurchaseauthorityatFebruary28,2025wasapproximately$5.0billion.

•AtFebruary28,2025,Accenturehadapproximately627milliontotalsharesoutstanding.

5

BusinessOutlook

ThirdQuarterFiscal2025Outlook

Revenues

$16.9B–$17.5B

RevenueGrowth(LocalCurrency)

3%–7%

Foreign-ExchangeImpactonResults

Approximatelynegative0.5%

FullYearFiscal2025Outlook

AsofMarch20,2025

AsofDecember19,2024

RevenueGrowth(LocalCurrency)

5%–7%

4%–7%

Foreign-ExchangeImpactonResults

Approximatelynegative0.5%

Approximatelynegative0.5%

OperatingMargin

15.6%–15.7%

80–90bpsexpansionoverFY24GAAP

10–20bpsoverFY24adjustedopmargin*

15.6%–15.8%

80–100bpsexpansionoverFY24GAAP

10–30bpsoverFY24adjustedopmargin*

AnnualEffectiveTaxRate

22.5%–24.5%

22.5%–24.5%

DilutedEarningsPerShare

$12.55–$12.79

10%–12%increaseoverFY24GAAP5%–7%overFY24adjustedEPS**

$12.43–$12.79

9%–12%increaseoverFY24GAAP4%–7%overFY24adjustedEPS**

OperatingCashFlow

$9.4B–$10.1B

$9.4B–$10.1B

Property&EquipmentAdditions

$600M

$600M

FreeCashFlow

$8.8B–$9.5B

$8.8B–$9.5B

CapitalReturn

atleast$8.3B

atleast$8.3B

*Fiscal2024adjustedoperatingmarginexcluded$438millionforbusinessoptimizationcosts.

**Fiscal2024adjustedEPSexcluded$0.51forbusinessoptimizationcosts.

6

ConferenceCallandWebcastDetails

Accenturewillhostaconferencecallat8:00a.m.EDTtodaytodiscussitssecondquarterfiscal2025

financialresults.Toparticipateintheteleconference,pleasedial+1(877)883-0383[+1(412)317-6061

outsidetheU.S.,PuertoRicoandCanada]andenteraccesscode2669177approximately15minutesbeforethescheduledstartofthecall.

TheconferencecallwillalsobeaccessibleliveviawebcastontheInvestorRelationssectionoftheAccenturewebsiteat.Areplaywillbeavailableonthiswebsitefollowingthecall.

AboutAccenture

Accentureisaleadingglobalprofessionalservicescompanythathelpstheworld’sleadingbusinesses,

governmentsandotherorganizationsbuildtheirdigitalcore,optimizetheiroperations,acceleraterevenue

growthandenhancecitizenservices—creatingtangiblevalueatspeedandscale.Weareatalent-and

innovation-ledcompanywithapproximately801,000peopleservingclientsinmorethan120countries.

Technologyisatthecoreofchangetoday,andweareoneoftheworld’sleadersinhelpingdrivethat

change,withstrongecosystemrelationships.Wecombineourstrengthintechnologyandleadershipin

cloud,dataandAIwithunmatchedindustryexperience,functionalexpertiseandglobaldeliverycapability.

Ourbroadrangeofservices,solutionsandassetsacrossStrategy&Consulting,Technology,Operations,

IndustryXandSong,togetherwithourcultureofsharedsuccessandcommitmenttocreating360°value,

enableustohelpourclientsreinventandbuildtrusted,lastingrelationships.Wemeasureoursuccessbythe360°valuewecreateforourclients,eachother,ourshareholders,partnersandcommunities.Visitusat

.

360°ValueReporting

Accenture’sgoalistocreate360°valueforourclients,people,shareholders,partnersandcommunities.Ourfull360°ValueReportandonline360°ValueReportingExperienceprovidecustomizablereporting.To

access,pleasevisittheAccenture360°ValueReportingExperienceat/reportingexperience.

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,”“likely,”“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’sservicesandsolutionsincludingthroughtheadaptationandexpansionofitsservicesandsolutionsinresponsetoongoingchangesintechnologyandofferings,andasignificantreductioninsuchdemandoraninabilitytorespondtotheevolving

7

technologicalenvironmentcouldmateriallyaffectthecompany’sresultsofoperations;risksanduncertaintiesrelatedtothedevelopmentanduseofAIcouldharmourbusiness,damageourreputationorgiverisetolegalorregulatory

action;ifAccentureisunabletomatchpeopleandtheirskillswithclientdemandaroundtheworldandattractandretainprofessionalswithstrongleadershipskills,thecompany’sbusiness,theutilizationrateofthecompany’sprofessionalsandthecompany’sresultsofoperationsmaybemateriallyadverselyaffected;Accenturefaceslegal,reputationalandfinancialrisksfromanyfailuretoprotectclientand/orcompanydatafromsecurityincidentsorcyberattacks;themarketsinwhichAccentureoperatesarehighlycompetitive,andAccenturemightnotbeabletocompeteeffectively;Accenture’sabilitytoattractandretainbusinessandemployeesmaydependonitsreputationinthemarketplace;ifAccenturedoesnotsuccessfullymanageanddevelopitsrelationshipswithkeyecosystempartnersorfailstoanticipateandestablish

newalliancesinnewtechnologies,thecompany’sresultsofoperationscouldbeadverselyaffected;Accenture’s

profitabilitycouldmateriallysufferduetopricingpressure,ifthecompanyisunabletoremaincompetitive,ifitscost-

managementstrategiesareunsuccessfulorifitexperiencesdeliveryinefficienciesorfailtosatisfycertainagreed-upontargetsorspecificservicelevels;changesinAccenture’sleveloftaxes,aswellasaudits,investigationsandtax

proceedings,orchangesintaxlawsorintheirinterpretationorenforcement,couldhaveamaterialadverseeffecton

thecompany’seffectivetaxrate,resultsofoperations,cashflowsandfinancialcondition;Accenture’sresultsof

operationscouldbemateriallyadverselyaffectedbyfluctuationsinforeigncurrencyexchangerates;Accenture'sdebtobligationscouldadverselyaffectourbusinessandfinancialcondition;changestoaccountingstandardsorinthe

estimatesandassumptionsAccenturemakesinconnectionwiththepreparationofitsconsolidatedfinancialstatementscouldadverselyaffectitsfinancialresults;asaresultofAccenture’sgeographicallydiverseoperationsandourstrategytocontinuetogrowinourkeymarketsaroundtheworld,thecompanyismoresusceptibletocertainrisks;ifAccentureisunabletomanagetheorganizationalchallengesassociatedwithitssize,thecompanymightbeunabletoachieveitsbusinessobjectives;Accenturemightnotbesuccessfulatacquiring,investinginorintegratingbusinesses,enteringintojointventuresordivestingbusinesses;Accenture’sbusinesscouldbemateriallyadverselyaffectedifthecompany

incurslegalliability;Accenture’sworkwithgovernmentclientsexposesthecompanytoadditionalrisksinherentinthe

governmentcontractingenvironment;Accenture’sglobaloperationsexposethecompanytonumerousandsometimesconflictinglegalandregulatoryrequirements;ifAccentureisunabletoprotectorenforceitsintellectualpropertyrightsorifAccenture’sservicesorsolutionsinfringeupontheintellectualpropertyrightsofothersorthecompanylosesitsabilitytoutilizetheintellectualpropertyofothers,itsbusinesscouldbeadverselyaffected;Accenturemaybesubjectto

criticismandnegativepublicityrelatedtoitsincorporationinIreland;aswellastherisks,uncertaintiesandotherfactorsdiscussedunderthe“RiskFactors”headinginAccentureplc’smostrecentAnnualReportonForm10-K,asupdatedinItem1A,“RiskFactors”initsQuarterlyReportonForm10-Qforthesecondquarteroffiscal2025,andotherdocumentsfiledwithorfurnishedtotheSecuritiesandExchangeCommission.Statementsinthisnewsreleasespeakonlyasof

thedatetheyweremade,andAccentureundertakesnodutytoupdateanyforward-lookingstatementsmadeinthisnewsreleaseortoconformsuchstatementstoactualresultsorchangesinAccenture’sexpectations.

RachelFrey

AccentureMediaRelations+19174524421

rachel.frey@

KatieO’Conor

AccentureInvestorRelations+19733013275

catherine.m.oconor@

8

Accentureplc

ConsolidatedIncomeStatements

(InthousandsofU.S.dollars,exceptshareandpershareamounts)

(Unaudited)

ThreeMonthsEndedSixMonthsEnded

February28,%of

2025Revenues

February29,%of

2024Revenues

February28,%of

2025Revenues

February29,%of

2024Revenues

REVENUES:

Revenues

$16,659,301

100.0%

$15,799,514

100.0%

$34,348,846

100.0%

$32,023,817

100.0%

OPERATINGEXPENSES:

Costofservices

11,684,313

70.1%

10,921,045

69.1%

23,551,029

68.6%

21,697,407

67.8%

Salesandmarketing

1,676,781

10.1%

1,631,185

10.3%

3,487,890

10.2%

3,341,076

10.4%

Generalandadministrativecosts

1,053,493

6.3%

1,085,448

6.9%

2,116,736

6.2%

2,118,947

6.6%

Businessoptimizationcosts

—

—%

115,409

0.7%

—

—%

255,073

0.8%

Totaloperatingexpenses

14,414,587

13,753,087

29,155,655

27,412,503

OPERATINGINCOME

2,244,71413.5%

2,046,427

13.0%

5,193,19115.1%

4,611,314

14.4%

Interestincome

76,113

65,269

152,140

167,249

Interestexpense

(64,669)

(10,305)

(94,711)

(24,800)

Otherincome(expense),net

32,616

(5,652)

(6,601)

(41,371)

INCOMEBEFOREINCOMETAXES

2,288,77413.7%

2,095,739

13.3%

5,244,01915.3%

4,712,392

14.7%

Incometaxexpense

466,333

386,537

1,105,388

993,209

NETINCOME

1,822,44110.9%

1,709,202

10.8%

4,138,63112.0%

3,719,183

11.6%

Netincomeattributableto

noncontrollinginterestinAccentureCanadaHoldingsInc.

(1,685)

(1,675)

(3,855)

(3,691)

Netincomeattributableto

noncontrollinginterests–other(1)

(32,681)

(32,668)

(67,807)

(67,189)

NETINCOMEATTRIBUTABLETOACCENTUREPLC

$1,788,07510.7%

$1,674,859

10.6%

$4,066,96911.8%

$3,648,303

11.4%

CALCULATIONOFEARNINGSPERSHARE:

NetincomeattributabletoAccentureplc

$1,788,075

$1,674,859

$4,066,969

$3,648,303

Netincomeattributableto

noncontrollinginterestinAccentureCanadaHoldingsInc.(2)

1,685

1,675

3,855

3,691

Netincomefordilutedearningspersharecalculation

$1,789,760

$1,676,534

$4,070,824

$3,651,994

WEIGHTEDAVERAGESHARES:

Basic

626,824,946

629,016,555

626,247,762

628,488,831

Diluted

634,211,978

636,797,814

634,543,212

637,069,356

EARNINGSPERSHARE:

Basic

$2.85

$2.66

$6.49

$5.80

Diluted

$2.82

$2.63

$6.42

$5.73

Cashdividendspershare

$1.48

$1.29

$2.96

$2.58

(1)ComprisedprimarilyofnoncontrollinginterestattributabletothenoncontrollingshareholdersofAvanade,Inc.

(2)DilutedearningspershareassumestheexchangeofallAccentureCanadaHoldingsInc.exchangeablesharesforAccentureplcClassAordinarysharesonaone-for-onebasis.Theincomeeffectdoesnottakeintoaccount“Netincomeattributabletononcontrollinginterests—other,”sincethosesharesarenotredeemableorexchangeableforAccentureplcClassAordinaryshares.

Accentureplc

9

SummaryofRevenues

(InthousandsofU.S.dollars)(Unaudited)

PercentIncrease

PercentIncrease

ThreeMonthsEnded

February28,2025February29,2024

(Decrease)

U.S.

Dollars

(Decrease)

Local

Currency

GEOGRAPHICMARKETS

Americas(1)

$

8,553,098

$

7,815,543

9%

11%

EMEA

5,803,875

5,598,850

4

8

AsiaPacific(1)

2,302,328

2,385,121

(3)

1

TotalRevenues

$

16,659,301

$

15,799,514

5%

8.5%

INDUSTRYGROUPS

Communications,Media&Technology

$

2,729,655

$

2,654,137

3%

6%

FinancialServices

3,010,430

2,808,930

7

11

Health&PublicService

3,608,912

3,334,039

8

10

Products

5,051,839

4,761,838

6

9

Resources

2,258,465

2,240,570

1

5

TotalRevenues

$

16,659,301

$

15,799,514

5%

8.5%

TYPEOFWORK

Consulting

$

8,282,260

$

8,021,034

3%

6%

ManagedServices

8,377,041

7,778,480

8

11

TotalRevenues

$

16,659,301

$

15,799,514

5%

8.5%

PercentIncrease

PercentIncrease

SixMonthsEnded

February28,2025February29,2024

(Decrease)

U.S.

Dollars

(Decrease)

Local

Currency

GEOGRAPHICMARKETS

Americas(1)

$

17,286,193

$

15,842,515

9%

11%

EMEA

12,215,827

11,402,492

7

7

AsiaPacific(1)

4,846,826

4,778,810

1

2

TotalRevenues

$

34,348,846

$

32,023,817

7%

8.3%

INDUSTRYGROUPS

Communications,Media&Technology

$

5,587,540

$

5,323,585

5%

6%

FinancialServices

6,179,265

5,842,508

6

7

Health&PublicService

7,421,521

6,711,505

11

11

Products

10,477,156

9,621,825

9

9

Resources

4,683,364

4,524,394

4

5

TotalRevenues

$

34,348,846

$

32,023,817

7%

8.3%

TYPEOFWORK

Consulting

$

17,327,488

$

16,477,540

5%

6%

ManagedServices

17,021,358

15,546,277

9

11

TotalRevenues

$

34,348,846

$

32,023,817

7%

8.3%

(1)Duringthefirstquarteroffiscal2025,ourLatinAmericamarketunitmovedfromGrowthMarketstoNorthAmerica.Withthischange,NorthAmericabecametheAmericasmarketandGrowthMarketsbecametheAsiaPacificmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

10

Accentureplc

OperatingIncomebyGeographicMarket

(InthousandsofU.S.dollars)

(Unaudited)

ThreeMonthsEnded

February29,2024

OperatingOperating

IncomeMargin

February28,2025

OperatingOperating

IncomeMargin

Increase

(Decrease)

Americas(1)

$1,240,44315%$1,083,257

14%

$157,186

EMEA

639,23511529,012

9

110,223

AsiaPacific(1)

365,03616434,158

18

(69,122)

TotalOperatingIncome

$2,244,71413.5%$2,046,427

13.0%

$198,287

SixMonthsEnded

Increase

(Decrease)

February28,2025February

29,2024

OperatingOperatingOperating

IncomeMarginIncome

Operating

Margin

Americas(1)

$2,617,67715%$2,376,238

15%

$241,439

EMEA

1,675,212141,352,613

12

322,599

AsiaPacific(1)

900,30219882,463

18

17,839

TotalOperatingIncome

$5,193,19115.1%$4,611,314

14.4%

$581,877

(1)Duringthefirstquarteroffiscal2025,ourLatinAmericamarketunitmovedfromGrowthMarketstoNorthAmerica.Withthischange,NorthAmericabecametheAmericasmarketandGrowthMarketsbecametheAsiaPacificmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

Accentureplc

ReconciliationofOperatingIncome,asReported(GAAP)toOperatingIncomeasAdjusted(Non-GAAP)(InthousandsofU.S.dollars)

(Unaudited)

ThreeMonthsEnded

11

Operating

Margin

(GAAP)

As

Reported

(GAAP)

As

Reported(GAAP)

Operating

Adjusted

(Non-GAAP)

Business

Optimization(1)

Margin

Americas(2)

$1,240,44315%

$1,083,257$11,860$1,095,117

14%

$145,326

EMEA

639,23511

529,01285,561614,573

11

24,662

AsiaPacific(2)

365,03616

434,15817,988452,146

19

(87,110)

TotalOperatingIncome

$2,244,71413.5%

$2,046,427$115,409$2,161,836

13.7%

$82,878

SixMonthsEnded

Increase

(Decrease)

(Non-GAAP)

February28,2025

February29,2024

As

ReportedBusinessAdjusted

(GAAP)Optimization(1)(Non-GAAP)

Operating

Margin

(Non-GAAP)

As

Reported

(GAAP)

Operating

Margin

(GAAP)

Americas(2)

$2,617,67715%

$2,376,238$61,915$2,438,153

15%

$179,524

EMEA

1,675,21214

1,352,613156,3651,508,978

13

166,234

AsiaPacific(2)

900,30219

882,46336,793919,256

19

(18,954)

TotalOperatingIncome

$5,193,19115.1%

$4,611,314$255,073$4,866,387

15.2%

$326,804

(Non-GAAP)

Increase

(Decrease)(Non-GAAP)

February28,2025

February29,2024

(1)Costsrecordedinconnectionwithourbusinessoptimizationinitiatives,primarilyforemployeeseverance.

(2)Duringthefirstquarteroffiscal2025,ourLatinAmericamarketunitmovedfromGrowthMarketstoNorthAmerica.Withthischange,NorthAmericabecametheAmericasmarketandGrowthMarketsbecametheAsiaPacificmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

Accentureplc

12

ReconciliationofNetIncomeandDilutedEarningsPerShare,asReported(GAAP),toNetIncomeand

DilutedEarningsPerShare,asAdjusted(Non-GAAP)

(InthousandsofU.S.dollars,exceptpershareamounts)

(Unaudited)

ThreeMonthsEnded

February28,2025

F