埃森哲公布2026财年第一季度业绩 Accenture Reports First-Quarter Fiscal 2026 Results

1

AccentureReportsFirst-QuarterFiscal2026Results

Accenturedeliversstrongnewbookingsandrevenuegrowthatthetopofthecompany’s

guidedrange,withstrongprofitabilityandfreecashflow;

Confirmsoutlookforfiscal2026revenuegrowth,andadjustedoperatingmarginandEPS

NEWYORK;December18,2025—Accenture(NYSE:ACN)reportedfinancialresultsforthefirstquarteroffiscal2026endedNovember30,2025.

Allcomparisonsaretothefirstquarteroffiscal2025,unlessnotedotherwise.

AccentureChairandCEOJulieSweet

“Iamverypleasedwithour$21billioninnewbookings,including33clientswithquarterlybookingsgreaterthan$100million.Wedeliveredrevenuegrowthof5%inlocalcurrency,atthetopofourguidedrange,

whilecontinuingtogainmarketshare.WealsostrengthenedourleadershipinadvancedAIanddeepenedourecosystempartnershipstohelpclientsrealizevalue.Theseresultsreflectourstrategytobethe

reinventionpartnerofchoiceforourclients.Onbehalfofourleadershipteam,Iwanttothankourclients,ecosystempartnersandpeoplewhomaketheseresultspossible.”

FirstQuarterFiscal2026KeyMetrics

•Newbookingsof$20.9billion,anincreaseof12%inU.S.dollarsand10%inlocalcurrency

•AdvancedAInewbookingsof$2.2billion

•Revenuesof$18.7billion,anincreaseof6%inU.S.dollarsand5%inlocalcurrency

•GAAPoperatingmarginof15.3%,adecreaseof140bpscomparedtooperatingmarginof16.7%inthefirstquarteroffiscal2025;adjusted1operatingmarginexpanded30basispointsto17.0%

•GAAPdilutedearningspershareof$3.54,a1%decreasefromGAAPdilutedearningspershareof$3.59inthefirstquarteroffiscal2025;adjustedearningspershareincreased10%to$3.94

•Freecashflowof$1.5billion

•Totalcashreturnedtoshareholdersof$3.3billion,reflecting$2.3billioninrepurchasesorredemptionsof9.5millionshares,andcashdividendpaymentsof$1.0billion,or$1.63pershare,a10%increase

Fiscal2026BusinessOutlookHighlights

•Companycontinuestoexpectfull-yearrevenuegrowthtobe2%to5%inlocalcurrency.Excludinganestimated1%impactfromitsU.S.federalbusiness,companycontinuestoexpectrevenuegrowthtobe3%to6%inlocalcurrency

•NowexpectsGAAPoperatingmargintobe15.2%to15.4%,anexpansionof50to70basispoints;continuestoexpectadjustedoperatingmargintobe15.7%to15.9%,anexpansionof10to30bps

•NowexpectsGAAPdilutedearningspersharetobeintherangeof$13.12to$13.50,an8%to11%

increase;continuestoexpectadjustedEPStobeintherangeof$13.52to$13.90,a5%to8%increase

1Adjustedfinancialmeasurespresentedinthisreleasearenon-GAAPfinancialmeasuresthatexcludebusinessoptimizationcostsrecordedinthefirstquarteroffiscal2026andthefourthquarteroffiscal2025asfurtherdescribedinthisrelease.

2

Q1FY26FinancialReview

NewBookings

Newbookingsforthefirstquarteroffiscal2026were$20.94billion,anincreaseof12%inU.S.dollarsand10%inlocalcurrencycomparedtothefirstquarteroffiscal2025.

•Consultingnewbookingswere$9.88billion.

•ManagedServicesnewbookingswere$11.06billion.

Revenues

Revenuesforthefirstquarteroffiscal2026were$18.74billion,anincreaseof6%inU.S.dollarsand5%inlocalcurrency,andwereatthetopofthecompany’sguidedrangeof$18.1billionto$18.75billion,or1%to5%growthinlocalcurrency.Revenuesforthequarterreflectaforeign-exchangeimpactofpositive1.4%,comparedwiththepositive1%impactpreviouslyassumed.

RevenuesbyTypeofWork

Revenues

(inbillions)

Increase(Decrease)fromQ1FY25

U.S.Dollars

LocalCurrency

Consulting

$9.41

4%

3%

ManagedServices

$9.33

8%

7%

Total

$18.74

6%

5%

RevenuesbyGeographicMarket

Revenues

(inbillions)

Increase(Decrease)fromQ1FY25

U.S.Dollars

LocalCurrency

Americas

$9.08

4%

4%

EMEA

$6.94

8%

4%

AsiaPacific

$2.73

7%

9%

Total

$18.74

6%

5%

RevenuesbyIndustryGroup

Revenues

(inbillions)

Increase(Decrease)fromQ1FY25

U.S.Dollars

LocalCurrency

Communications,Media&Technology

$3.10

9%

8%

FinancialServices

$3.60

14%

12%

Health&PublicService

$3.80

0%

(1)%

Products

$5.74

6%

4%

Resources

$2.50

3%

2%

Total

$18.74

6%

5%

Amountsintablesmaynottotalduetorounding.

3

Q1FY26FinancialReview

OperatingMarginandOperatingIncome

•GAAPoperatingmargin(operatingincomeasapercentageofrevenues)forthequarterwas15.3%,comparedtoGAAPoperatingmarginof16.7%forthefirstquarteroffiscal2025.Adjustedoperatingmarginwas17.0%forthefirstquarteroffiscal2026.

•GAAPoperatingincomeforthequarterdecreased3%to$2.87billioncomparedwithGAAPoperatingincomeof$2.95billioninthefirstquarteroffiscal2025.Adjustedoperatingincomewas$3.18billionforthefirstquarteroffiscal2026.

Grossmargin(grossprofitasapercentageofrevenues)forthequarterwas33.1%comparedto32.9%inthefirstquarteroffiscal2025.Selling,generalandadministrative(SG&A)expensesforthequarterwere$3.02billion,or16.1%ofrevenues,comparedwith$2.87billion,or16.2%ofrevenues,forthefirstquarteroffiscal2025.

Thecompany’sGAAPeffectivetaxrateforthequarterwas24.5%,comparedwith21.6%forthefirstquarteroffiscal2025.Forthefirstquarteroffiscal2026,theadjustedeffectivetaxratewas23.9%.

GAAPnetincomeforthequarterwas$2.24billion,comparedwith$2.32billionforthefirstquarteroffiscal2025.Forthefirstquarteroffiscal2026,adjustednetincomewas$2.49billion.

EarningsPerShare

•GAAPdilutedEPSforthequarterwere$3.54,a1%decreasefrom$3.59forthefirstquarteroffiscal2025.

•AdjustedEPSforthequarterincreased10%to$3.94,whichexcludes$0.40forbusinessoptimizationcosts.

YearoverYearIncreaseinAdjustedEarningsPerShare

FirstQuarterFiscal2025GAAPEPS

$3.59

Higherrevenueandoperatingresults

$0.29

Highernon-operatingincome

$0.11

Lowersharecount

$0.06

Lowernetincomeattributabletononcontrollinginterests

$0.01

Highereffectivetaxrate

$(0.12)

FirstQuarterFiscal2026AdjustedEPS

$3.94

4

Q1FY26FinancialReview

CashFlow

FirstQuarterFiscal2026

(inbillions)

FirstQuarterFiscal2025

(inbillions)

OperatingCashFlow

$1.66

$1.02

Less:Property&EquipmentAdditions

$0.16

$0.15

FreeCashFlow

$1.51

$0.87

Amountsintablemaynottotalduetorounding.

Daysservicesoutstanding,orDSOs,were51daysatNovember30,2025,comparedwith47daysatAugust31,2025and50daysatNovember30,2024.

Accenture’stotalcashbalanceatNovember30,2025was$9.6billion,comparedwith$11.5billionatAugust31,2025.

Dividend

•OnNovember14,2025,aquarterlycashdividendof$1.63persharewaspaidtoshareholdersofrecordatthecloseofbusinessonOctober10,2025.

◦Thesecashdividendpaymentstotaled$1.0billion.

•Accentureplchasdeclaredanotherquarterlycashdividendof$1.63pershareforshareholdersofrecordatthecloseofbusinessonJanuary13,2026.

◦Thisdividend,whichispayableonFebruary13,2026,representsa10%increaseoverthequarterlydividendrateof$1.48pershareinfiscal2025.

ShareRepurchaseActivity

•Duringthefirstquarteroffiscal2026,Accenturerepurchasedorredeemed9.5millionsharesforatotalof$2.3billion,including9.1millionsharesrepurchasedintheopenmarket.

•Accenture’stotalremainingsharerepurchaseauthorityatNovember30,2025wasapproximately$5.6billion.

•AtNovember30,2025,Accenturehadapproximately616milliontotalsharesoutstanding.

5

BusinessOutlook

SecondQuarterFiscal2026Outlook

Revenues

$17.35B–$18.0B

RevenueGrowth(LocalCurrency)

1%–5%

Foreign-ExchangeImpactonResults

Approximatelypositive3.5%

FullYearFiscal2026Outlook

AsofDecember18,2025

AsofSeptember25,2025

RevenueGrowth(LocalCurrency)

2%–5%

approx.3%–6%excludinganestimated1%impactfromitsU.S.federalbusiness

2%–5%

approx.3%–6%excludinganestimated1%to1.5%impactfromitsU.S.federalbusiness

Foreign-ExchangeImpactonResults

approx.+2%

approx.+2%

GAAPOperatingMargin*

15.2%–15.4%

50bps–70bpsexpansionoverFY25

15.3%–15.5%

60bps–80bpsexpansionoverFY25

AdjustedOperatingMargin

15.7%–15.9%

10bps–30bpsexpansionoverFY25,excluding

$308millionand$615millionforbusiness

optimizationcostsinQ1FY26andQ4FY25,

respectively

15.7%–15.9%

10bps–30bpsexpansionoverFY25,excluding

anestimated$250millionforbusiness

optimizationcostsinQ1FY26

AnnualEffectiveTaxRate(GAAPandAdjusted)

23.5%–25.5%

23.5%–25.5%

GAAPDilutedEPS*

$13.12–$13.50

8%–11%increaseoverFY25

$13.19–$13.57

9%–12%increaseoverFY25

AdjustedEPS

$13.52–$13.90

5%–8%increaseoverFY25,excluding$0.40

and$0.78forbusinessoptimizationcostsinQ1

FY26andQ4FY25,respectively

$13.52–$13.90

5%–8%increaseoverFY25,excludingan

estimated$0.33pershareforbusiness

optimizationcostsinQ1FY26

OperatingCashFlow

$10.8B–$11.5B

$10.8B–$11.5B

Property&EquipmentAdditions

$1.0B

$1.0B

FreeCashFlow

$9.8B–$10.5B

$9.8B–$10.5B

CapitalReturn

atleast$9.3B

atleast$9.3B

*Updatedfromoutlookprovidedinpreviousquarter

6

ConferenceCallandWebcastDetails

Accenturewillhostaconferencecallat8:00a.m.ESTtodaytodiscussitsfirstquarterfiscal2026financialresults.Toparticipateintheteleconference,pleasedial+1(877)883-0383[+1(412)317-6061outsidetheU.S.,PuertoRicoandCanada]andenteraccesscode1422495approximately15minutesbeforethe

scheduledstartofthecall.TheconferencecallwillalsobeaccessibleliveviawebcastontheInvestorRelationssectionoftheAccenturewebsiteat.Areplaywillbeavailableonthiswebsitefollowingthecall.

AboutAccenture

Accentureisaleadingsolutionsandservicescompanythathelpstheworld’sleadingenterprisesreinventbybuildingtheirdigitalcoreandunleashingthepowerofAItocreatevalueatspeedacrosstheenterprise,

bringingtogetherthetalentofourapproximately784,000people,ourproprietaryassetsandplatforms,anddeepecosystemrelationships.Ourstrategyistobethereinventionpartnerofchoiceforourclientsandtobethemostclient-focused,AI-enabled,greatplacetoworkintheworld.ThroughourReinventionServiceswebringtogetherourcapabilitiesacrossstrategy,consulting,technology,operations,SongandIndustryXwithourdeepindustryexpertisetocreateanddeliversolutionsandservicesforourclients.Ourpurposeisto

deliveronthepromiseoftechnologyandhumaningenuity,andwemeasureoursuccessbythe360°valuewecreateforallourstakeholders.Visitusat.

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’ssolutionsand

servicesincludingthroughtheadaptationandexpansionofitssolutionsandservicesinresponsetoongoingchangesintechnologyandofferings,andasignificantreductioninsuchdemandoraninabilitytorespondtotheevolving

technologicalenvironmentcouldmateriallyaffectthecompany’sresultsofoperations;risksanduncertaintiesrelatedtothedevelopmentanduseofAI,includingadvancedAI,couldharmthecompany’sbusiness,damageitsreputationorgiverisetolegalorregulatoryaction;ifAccentureisunabletomatchpeopleandtheirskillswithclientdemandaroundtheworldandattractandretainprofessionalswithstrongleadershipskills,thecompany’sbusiness,theutilizationrateofthecompany’sprofessionalsandthecompany’sresultsofoperationsmaybemateriallyadverselyaffected;

Accenturefaceslegal,reputationalandfinancialrisksfromanyfailuretoprotectclientand/orcompanydatafrom

7

securityincidentsorcyberattacks;themarketsinwhichAccentureoperatesarehighlycompetitive,andAccenturemightnotbeabletocompeteeffectively;ifAccenturedoesnotsuccessfullymanageanddevelopitsrelationshipswithits

ecosystempartnersorfailstoanticipateandestablishnewalliancesinnewtechnologies,thecompany’sresultsof

operationscouldbeadverselyaffected;Accenture’sabilitytoattractandretainbusinessandemployeesmaydependonitsreputationinthemarketplace;Accenture’sprofitabilitycouldmateriallysufferduetopricingpressure,ifthecompanyisunabletoremaincompetitive,ifitscost-managementstrategiesareunsuccessfulorifitexperiencesdelivery

inefficienciesorfailtosatisfycertainagreed-upontargetsorspecificservicelevels;changesinAccenture’slevelof

taxes,aswellasaudits,investigationsandtaxproceedings,orchangesintaxlawsorintheirinterpretationor

enforcement,couldhaveamaterialadverseeffectonthecompany’seffectivetaxrate,resultsofoperations,cashflowsandfinancialcondition;Accenture’sresultsofoperationscouldbemateriallyadverselyaffectedbyfluctuationsinforeigncurrencyexchangerates;Accenture'sdebtobligationscouldadverselyaffectourbusinessandfinancialcondition;asaresultofAccenture’sgeographicallydiverseoperationsandourstrategytocontinuetogrowinourkeymarketsaroundtheworld,thecompanyismoresusceptibletocertainrisks;ifAccentureisunabletomanagetheorganizational

challengesassociatedwithitssize,thecompanymightbeunabletoachieveitsbusinessobjectives;Accenturemight

notbesuccessfulatacquiring,investinginorintegratingbusinesses,enteringintojointventuresordivesting

businesses;Accenture’sbusinesscouldbemateriallyadverselyaffectedifthecompanyincurslegalliability;Accenture’sworkwithgovernmentclientsexposesthecompanytoadditionalrisksinherentinthegovernmentcontracting

environment;Accenture’sglobaloperationsexposethecompanytonumerousandsometimesconflictinglegaland

regulatoryrequirements;ifAccentureisunabletoprotectorenforceitsintellectualpropertyrightsorifAccenture’s

solutionsorservicesinfringeupontheintellectualpropertyrightsofothersorthecompanylosesitsabilitytoutilizetheintellectualpropertyofothers,itsbusinesscouldbeadverselyaffected;Accenturemaybesubjecttocriticismand

negativepublicityrelatedtoitsincorporationinIreland;aswellastherisks,uncertaintiesandotherfactorsdiscussed

underthe“RiskFactors”headinginAccentureplc’smostrecentAnnualReportonForm10-KandotherdocumentsfiledwithorfurnishedtotheSecuritiesandExchangeCommission.Statementsinthisnewsreleasespeakonlyasofthe

datetheyweremade,andAccentureundertakesnodutytoupdateanyforward-lookingstatementsmadeinthisnewsreleaseortoconformsuchstatementstoactualresultsorchangesinAccenture’sexpectations.

RachelFrey

AccentureMediaRelations+19174524421

rachel.frey@

AlexiaQuadrani

AccentureInvestorRelations+19174528542

alexia.quadrani@

8

Accentureplc

ConsolidatedIncomeStatements

(InthousandsofU.S.dollars,exceptshareandpershareamounts)

(Unaudited)

ThreeMonthsEnded

November30,%of

2025Revenues

November30,%of

2024Revenues

REVENUES:

Revenues

$

18,742,125

100.0%

$

17,689,545

100.0%

OPERATINGEXPENSES:

Costofservices

12,545,007

66.9%

11,866,716

67.1%

Salesandmarketing

1,874,932

10.0%

1,811,109

10.2%

Generalandadministrativecosts

1,140,947

6.1%

1,063,243

6.0%

Businessoptimizationcosts

307,541

1.7%

—

—%

Totaloperatingexpenses

15,868,427

14,741,068

OPERATINGINCOME

2,873,698

15.3%

2,948,477

16.7%

Interestincome

106,223

76,027

Interestexpense

(65,365)

(30,042)

Otherincome(expense),net

53,114

(39,217)

INCOMEBEFOREINCOMETAXES

2,967,670

15.8%

2,955,245

16.7%

Incometaxexpense

725,774

639,055

NETINCOME

2,241,896

12.0%

2,316,190

13.1%

NetincomeattributabletononcontrollinginterestinAccentureCanadaHoldingsInc.

(2,083)

(2,170)

Netincomeattributabletononcontrollinginterests–other(1)

(28,252)

(35,126)

NETINCOMEATTRIBUTABLETOACCENTUREPLC

$

2,211,561

11.8%

$

2,278,894

12.9%

CALCULATIONOFEARNINGSPERSHARE:

NetincomeattributabletoAccentureplc

$

2,211,561

$

2,278,894

NetincomeattributabletononcontrollinginterestinAccentureCanadaHoldingsInc.(2)

2,083

2,170

Netincomefordilutedearningspersharecalculation

$

2,213,644

$

2,281,064

WEIGHTEDAVERAGESHARES:

Basic

619,307,086

625,676,922

Diluted

626,043,040

634,656,410

EARNINGSPERSHARE:

Basic

$

3.57

$

3.64

Diluted

$

3.54

$

3.59

Cashdividendspershare

$

1.63

$

1.48

(1)ComprisedprimarilyofnoncontrollinginterestattributabletothenoncontrollingshareholdersofAvanade,Inc.

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

Accentureplc

9

SummaryofRevenues

(InthousandsofU.S.dollars)(Unaudited)

ThreeMonthsEnded

Percent

Increase

(Decrease)

U.S.

Dollars

Percent

Increase

(Decrease)

Local

Currency

November30,2025

November30,2024

GEOGRAPHICMARKETS

Americas

$

9,080,059

$

8,733,095

4%

4%

EMEA

6,935,233

6,411,952

8

4

AsiaPacific

2,726,833

2,544,498

7

9

TotalRevenues

$

18,742,125

$

17,689,545

6%

5%

INDUSTRYGROUPS

Communications,Media&Technology

$

3,102,457

$

2,857,885

9%

8%

FinancialServices

3,602,372

3,168,835

14

12

Health&PublicService

3,796,837

3,812,609

—

(1)

Products

5,741,241

5,425,317

6

4

Resources

2,499,218

2,424,899

3

2

TotalRevenues

$

18,742,125

$

17,689,545

6%

5%

TYPEOFWORK

Consulting

$

9,414,567

$

9,045,228

4%

3%

ManagedServices

9,327,558

8,644,317

8

7

TotalRevenues

$

18,742,125

$

17,689,545

6%

5%

Accentureplc

OperatingIncomebyGeographicMarket

(InthousandsofU.S.dollars)

(Unaudited)

ThreeMo

nthsEnded

Increase

(Decrease)

November30,2025

November30,2024

Operating

Income

Operating

Margin

Operating

Income

Operating

Margin

Americas

$1,527,335

17%

$1,377,234

16%

$

150,101

EMEA

900,491

13

1,035,977

16

(135,486)

AsiaPacific

445,872

16

535,266

21

(89,394)

TotalOperatingIncome

$2,873,698

15.3%

$2,948,477

16.7%

$

(74,779)

10

Americas

$

1,527,335

$

66,749$

1,594,084

18%$1,377,234

16%$

216,850

EMEA

900,491

169,811

1,070,302

15

1,035,977

16

34,325

AsiaPacific

445,872

70,981

516,853

19

535,266

21

(18,413)

TotalOperatingIncome

$

2,873,698

$

307,541$

3,181,239

17.0%$

2,948,477

16.7%$

232,762

(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.

Accentureplc

ReconciliationofNetIncomeandDilutedEarningsPerShare,asReported(GAAP),toNetIncomeandDilutedEarningsPerShare,asAdjusted(Non-GAAP)

(InthousandsofU.S.dollars,exceptpershareamounts)

(Unaudited)

ThreeMonthsEnded

November30,2025

November30,2024

AsReportedBusinessAdjustedAsReported

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

OperatingIncome

$

2,873,698

$

307,541

$

3,181,239

$

2,948,477

OperatingMargin

15.3%

1.7%

17.0%

16.7%

Incomebeforeincometaxes

2,967,670

307,541

3,275,211

2,955,245

Incometaxexpense

725,774

57,232

783,006

639,055

NetIncome

$

2,241,896

$

250,309

$

2,492,205

$

2,316,190

Effectivetaxrate

24.5%

18.6%

23.9%

21.6%

Dilutedearningspershare(2)

$

3.54

$

0.40

$

3.94

$

3.59

Accentureplc

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

(Unaudited)

ThreeMonthsEnded

November30,2025

November30,2024

Operating

AsReported

(GAAP)

Adjusted

(Non-GAAP)

Business

Optimization(1)

Margin

(Non-GAAP)

As

Reported

(GAAP)

Operating

Margin

(GAAP)

Increase

(Decrease)

(Non-GAAP)

(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.

(2)Theimpactofthebusinessoptimizationcostsondilutedearningspersharearepresentednetofrelatedtaxes.Theincometaxeffectwasnegative$0.09

forthethreemonthsendedNovember30,2025.Thisincludesboththecurrentanddeferredincometaximpactandwascalculatedbyusingtherelevanttaxrateofthecountrywherethecostswererecorded.

Accentureplc

11

ConsolidatedBalanceSheets

(InthousandsofU.S.dollars)

November30,2025

August31,2025

ASSETS

(Unaudited)

CURRENTASSETS:

Cashandcashequivalents

$9,649,405

$11,478,729

Short-terminvestments

5,906

5,945

Receivablesandcontractassets

16,006,709

14,985,073

Othercurrentassets

2,404,674

2,430,942

Totalcurrentassets

28,066,694

28,900,689

NON-CURRENTASSETS:

Contractassets

188,147

180,362

Investments

803,000

721,260

Propertyandequipment,net

1,558,316

1,566,374