埃森哲公布2026财年第二季度业绩 Accenture Reports Second-Quarter Fiscal 2026 Results

1

AccentureReportsSecond-QuarterFiscal2026Results

Accenturedeliversrecordnewbookings,revenuesatthetopofthecompany’s

guidedrange,strongprofitabilityandrobustfreecashflow;

Companynowexpectsfull-yearfiscal2026revenuegrowthtobe3%to5%inlocalcurrency

NEWYORK;March19,2026—Accenture(NYSE:ACN)reportedfinancialresultsforthesecondquarteroffiscal2026endedFebruary28,2026.

Allcomparisonsaretothesecondquarteroffiscal2025,unlessnotedotherwise.

AccentureChairandCEOJulieSweet

“Wedeliveredrecordsecondquarterbookingsof$22.1billion,includingarecord41clientswithquarterlybookingsgreaterthan$100million,withrevenuesatthetopofourguidedrange,whilecontinuingtotakesignificantshareinacompetitivemarket.We’reacceleratingourcriticalworkwithclientstoscaleadvancedAIacrosstheirenterprise,andwe'reseeingstrongAI-drivengrowth.Ournewstrategicacquisitionswill

furtherstrengthenourcapabilitiesandexpandourscaletohelpclientscreatevalueandachieveAI-basedtransformation.Withourdeepclientrelationships,industryandprocessexpertise,leadingandemergingecosystempartnerships,andunmatchedexecutionstrength,weareuniquelypositionedtohelpclients

reinventandcapturethesignificantopportunitiesahead.”

SecondQuarterFiscal2026KeyMetrics

•Newbookingsof$22.1billion,anincreaseof6%inU.S.dollarsand1%inlocalcurrency

•Revenuesof$18.0billion,anincreaseof8%inU.S.dollarsand4%inlocalcurrency

•Operatingmarginof13.8%,anexpansionof30basispoints

•Dilutedearningspershareof$2.93,a4%increase

•Freecashflowof$3.7billion

•Totalcashreturnedtoshareholdersof$2.7billion,reflecting$1.7billioninrepurchasesorredemptionsof6.8millionshares,andcashdividendpaymentsof$1.0billion,or$1.63pershare,a10%increase

Fiscal2026BusinessOutlookHighlights

•Companynowexpectsfull-yearrevenuegrowthtobe3%to5%inlocalcurrency.Excludinganestimated1%impactfromitsU.S.federalbusiness,companynowexpectsrevenuegrowthtobe4%to6%inlocalcurrency

•Nowexpectsfull-yearGAAPdilutedearningspersharetobeintherangeof$13.25to$13.50,a9%to11%increase;nowexpectsfull-yearadjusted1earningspersharetobeintherangeof$13.65to$13.90,a6%to8%increase

•Raisesfull-yearfreecashflowexpectationtobeintherangeof$10.8billionto$11.5billion

1Adjustedfinancialmeasurespresentedinthisreleasearenon-GAAPfinancialmeasuresthatexcludebusinessoptimizationcostsrecordedinthefirstquarteroffiscal2026andthefourthquarteroffiscal2025asfurtherdescribedinthisrelease.

2

Q2FY26FinancialReview

NewBookings

Newbookingsforthesecondquarteroffiscal2026were$22.11billion,anincreaseof6%inU.S.dollarsand1%inlocalcurrencycomparedtothesecondquarteroffiscal2025.

•Consultingnewbookingswere$11.33billion.

•ManagedServicesnewbookingswere$10.78billion.

Revenues

Revenuesforthesecondquarteroffiscal2026were$18.04billion,anincreaseof8%inU.S.dollarsand4%inlocalcurrency.Revenuesforthequarterreflectaforeign-exchangeimpactofpositive4.4%,comparedwiththepositive3.5%impactpreviouslyassumed.Adjustingfortheactualforeignexchangeimpact,the

company’sguidedrangeforquarterlyrevenueswasapproximately$17.5billionto$18.15billion.Accenture’ssecondquarterfiscal2026revenueswereatthetopofthisadjustedrange.

RevenuesbyTypeofWork

Revenues

(inbillions)

Increase(Decrease)fromQ2FY25

U.S.Dollars

LocalCurrency

Consulting

$8.86

7%

3%

ManagedServices

$9.18

10%

5%

Total

$18.04

8%

4%

RevenuesbyGeographicMarket

Revenues

(inbillions)

Increase(Decrease)fromQ2FY25

U.S.Dollars

LocalCurrency

Americas

$8.90

4%

3%

EMEA

$6.57

13%

2%

AsiaPacific

$2.58

12%

10%

Total

$18.04

8%

4%

RevenuesbyIndustryGroup

Revenues

(inbillions)

Increase(Decrease)fromQ2FY25

U.S.Dollars

LocalCurrency

Communications,Media&Technology

$3.09

13%

10%

FinancialServices

$3.40

13%

7%

Health&PublicService

$3.67

2%

(1)%

Products

$5.48

8%

3%

Resources

$2.41

7%

2%

Total

$18.04

8%

4%

Amountsintablesmaynottotalduetorounding.

3

Q2FY26FinancialReview

OperatingMarginandOperatingIncome

•Operatingmargin(operatingincomeasapercentageofrevenues)forthequarterwas13.8%,comparedtooperatingmarginof13.5%forthesecondquarteroffiscal2025.

•Operatingincomeforthequarterincreased11%to$2.49billioncomparedwithoperatingincomeof$2.24billioninthesecondquarteroffiscal2025.

Grossmargin(grossprofitasapercentageofrevenues)forthequarterwas30.3%comparedto29.9%inthesecondquarteroffiscal2025.Selling,generalandadministrative(SG&A)expensesforthequarterwere$2.97billion,or16.4%ofrevenues,comparedwith$2.73billion,or16.4%ofrevenues,forthesecondquarterof

fiscal2025.

Thecompany’seffectivetaxrateforthequarterwas24.3%,comparedwith20.4%forthesecondquarteroffiscal2025.

Netincomeforthequarterwas$1.86billion,comparedwith$1.82billionforthesecondquarteroffiscal2025.

EarningsPerShare

•DilutedEPSforthequarterwere$2.93,a4%increasefrom$2.82forthesecondquarteroffiscal2025.

YearoverYearIncreaseinEarningsPerShare

SecondQuarterFiscal2025EPS

$2.82

Higherrevenueandoperatingresults

$0.31

Lowersharecount

$0.05

Lowernon-operatingincome

$(0.10)

Highereffectivetaxrate

$(0.15)

SecondQuarterFiscal2026EPS

$2.93

4

Q2FY26FinancialReview

CashFlow

SecondQuarterFiscal2026

(inbillions)

SecondQuarterFiscal2025

(inbillions)

OperatingCashFlow

$3.82

$2.85

Less:Property&EquipmentAdditions

$0.15

$0.17

FreeCashFlow

$3.67

$2.68

Daysservicesoutstanding,orDSOs,were46daysatFebruary28,2026,comparedwith47daysatAugust31,2025and48daysatFebruary28,2025.

Accenture’stotalcashbalanceatFebruary28,2026was$9.4billion,comparedwith$11.5billionatAugust31,2025.

Dividend

•OnFebruary13,2026,aquarterlycashdividendof$1.63persharewaspaidtoshareholdersofrecordatthecloseofbusinessonJanuary13,2026.

◦Thesecashdividendpaymentstotaled$1.0billion.

•Accentureplchasdeclaredanotherquarterlycashdividendof$1.63pershareforshareholdersofrecordatthecloseofbusinessonApril9,2026.

◦Thisdividend,whichispayableonMay15,2026,representsa10%increaseoverthequarterlydividendrateof$1.48pershareinfiscal2025.

ShareRepurchaseActivity

•Duringthesecondquarteroffiscal2026,Accenturerepurchasedorredeemed6.8millionsharesforatotalof$1.7billion,including5.1millionsharesrepurchasedintheopenmarket.

•Accenture’stotalremainingsharerepurchaseauthorityatFebruary28,2026wasapproximately$4.4billion.

•AtFebruary28,2026,Accenturehadapproximately615milliontotalsharesoutstanding.

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Accenture’sthird-quarterandfull-year2026businessoutlookreflectthecompany’sbestviewofthe

potentialimpactoftheconflictintheMiddleEastinthesecondhalfofthisfiscalyear.Itdoesnottake

BusinessOutlook

intoaccountasignificantescalation,ortheoccurrenceofmajoreconomicdisruption.

ThirdQuarterFiscal2026Outlook

Revenues

$18.35B–$19.0B

RevenueGrowth(LocalCurrency)

1%–5%

Foreign-ExchangeImpactonResults

approx.+2.5%

FullYearFiscal2026Outlook

AsofMarch19,2026

AsofDecember18,2025

RevenueGrowth(LocalCurrency)*

3%–5%

approx.4%–6%excludinganestimated1%impactfromitsU.S.federalbusiness

2%–5%

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

Foreign-ExchangeImpactonResults

approx.+2%

approx.+2%

GAAPOperatingMargin

15.2%–15.4%

50bps–70bpsexpansionoverFY25

15.2%–15.4%

50bps–70bpsexpansionoverFY25

AdjustedOperatingMargin

15.7%–15.9%

10bps–30bpsexpansionoverFY25,excluding

$308millionand$615millionforbusiness

optimizationcostsinQ1FY26andQ4FY25,

respectively

15.7%–15.9%

10bps–30bpsexpansionoverFY25,excluding

$308millionand$615millionforbusiness

optimizationcostsinQ1FY26andQ4FY25,

respectively

AnnualEffectiveTaxRate(GAAPandAdjusted)

23.5%–25.5%

23.5%–25.5%

GAAPDilutedEPS*

$13.25–$13.50

9%–11%increaseoverFY25

$13.12–$13.50

8%–11%increaseoverFY25

AdjustedEPS*

$13.65–$13.90

6%–8%increaseoverFY25,excluding$0.40

and$0.78forbusinessoptimizationcostsinQ1

FY26andQ4FY25,respectively

$13.52–$13.90

5%–8%increaseoverFY25,excluding$0.40

and$0.78forbusinessoptimizationcostsinQ1

FY26andQ4FY25,respectively

OperatingCashFlow*

$11.5B–$12.2B

$10.8B–$11.5B

Property&EquipmentAdditions*

$0.7B

$1.0B

FreeCashFlow*

$10.8B–$11.5B

$9.8B–$10.5B

CapitalReturn

atleast$9.3B

atleast$9.3B

*Updatedfromoutlookprovidedinpreviousquarter

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ConferenceCallandWebcastDetails

Accenturewillhostaconferencecallat8:00a.m.EDTtodaytodiscussitssecondquarterfiscal2026

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

outsidetheU.S.,PuertoRicoandCanada]andenteraccesscode7353716approximately15minutesbeforethescheduledstartofthecall.Theconferencecallwillalsobeaccessibleliveviawebcastonthelnvestor

Relationssectionof

theAccenturewebsiteat.Areplaywill

beavailableonthiswebsitefollowingthecall.

AboutAccenture

Accentureisaleadingsolutionsandservicescompanythathelpstheworld’sleadingenterprisesreinventbybuildingtheirdigitalcoreandunleashingthepowerofAltocreatevalueatspeedacrosstheenterprise,

bringingtogetherthetalentofourapproximately786,000people,ourproprietaryassetsandplatforms,anddeepecosystemrelationships.Ourstrategyistobethereinventionpartnerofchoiceforourclientsandtobethemostclient-focused,Al-enabled,greatplacetoworkintheworld.ThroughourReinventionServiceswebringtogetherourcapabilitiesacrossstrategy,consulting,technology,operations,SongandlndustryXwithourdeepindustryexpertisetocreateanddeliversolutionsandservicesforourclients.Ourpurposeisto

deliveronthepromiseoftechnologyandhumaningenuity,andwemeasureoursuccessbythe360ovaluewecreateforallourstakeholders.Visit

usat

.

Non.GAAPFinancialInformation

Thisnewsreleaseincludescertainnon-GAAPfinancialinformationasdefinedbySecuritiesandExchangeCommissionRegulationG.Pursuanttotherequirementsofthisregulation,reconciliationsofthisnon-GAAPfinancialinformationtoAccenture’sfinancialstatementsaspreparedundergenerallyacceptedaccountingprinciples(GAAP)areincludedin

thispressrelease.Financialresults“inlocalcurrency力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,statementsinthisnewsreleasemayconstitute forward-lookingstatementswithinthemeaningofthePrivateSecuritiesLitigationReformActof1995.Wordssuchas“may,力“will,力“should,力“likely,力“anticipates,力“aspires,力“expects,力“intends,力“plans,力“projects,力“believes,力“estimates,力

“positioned,力“outlook,力“goal,力“target,力andsimilarexpressionsareusedtoidentifytheseforward-lookingstatements.Thesestatementsarenotguaranteesoffutureperformancenorpromisesthatgoalsortargetswillbemet,andinvolveanumberofrisks,uncertaintiesandotherfactorsthataredifficulttopredictandcouldcauseactualresultstodiffer

materiallyfromthoseexpressedorimplied.Manyofthefollowingrisks,uncertaintiesandotherfactorsidentifiedbelowmaybeamplifiedbyconflictintheMiddleEast,aswellasanyescalationorexpansionofeconomicdisruptionorthe

conflict’scurrentscope.Theserisksinclude,withoutlimitation,risksthat:Accenture’sresultsofoperationshavebeen,andmayinthefuturebe,adverselyaffectedbyvolatile,negativeoruncertaineconomicandgeopoliticalconditionsandtheeffectsoftheseconditionsonthecompany’sclients’businessesandlevelsofbusinessactivity;Accenture’s

businessdependsongeneratingandmaintainingclientdemandforthecompany’ssolutionsandservicesincluding

throughtheadaptationandexpansionofitssolutionsandservicesinresponsetoongoingchangesintechnologyandofferings,andasignificantreductioninsuchdemandoraninabilitytorespondtotheevolvingtechnological

environmentcouldmateriallyaffectthecompany’sresultsofoperations;risksanduncertaintiesrelatedtothe

developmentanduseofAl,includingadvancedAl,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)

ThreeMo

nthsEnded

SixMont

hsEnded

February28,2026

%of

Revenues

February28,%of

2025Revenues

February28,2026

%of

Revenues

February28,%of

2025Revenues

REVENUES:

Revenues

$18,044,066

100.0%

$16,659,301100.0%

$36,786,191

100.0%

$34,348,846100.0%

OPERATINGEXPENSES:

Costofservices

12,584,705

69.7%

11,684,31370.1%

25,129,712

68.3%

23,551,02968.6%

Salesandmarketing

1,748,902

9.7%

1,676,78110.1%

3,623,834

9.9%

3,487,89010.2%

Generalandadministrativecosts

1,216,912

6.7%

1,053,4936.3%

2,357,859

6.4%

2,116,7366.2%

Businessoptimizationcosts

—

—%

——%

307,541

0.8%

——%

Totaloperatingexpenses

15,550,519

14,414,587

31,418,946

29,155,655

OPERATINGINCOME

2,493,547

13.8%

2,244,71413.5%

5,367,245

14.6%

5,193,19115.1%

Interestincome

78,536

76,113

184,759

152,140

Interestexpense

(63,566)

(64,669)

(128,931)

(94,711)

Otherincome(expense),net

(51,863)

32,616

1,251

(6,601)

INCOMEBEFOREINCOMETAXES

2,456,654

13.6%

2,288,77413.7%

5,424,324

14.7%

5,244,01915.3%

Incometaxexpense

597,266

466,333

1,323,040

1,105,388

NETINCOME

1,859,388

10.3%

1,822,44110.9%

4,101,284

11.1%

4,138,63112.0%

Netincomeattributableto

noncontrollinginterestinAccentureCanadaHoldingsInc.

(1,714)

(1,685)

(3,797)

(3,855)

Netincomeattributableto

noncontrollinginterests–other(1)

(32,435)

(32,681)

(60,687)

(67,807)

NETINCOMEATTRIBUTABLETOACCENTUREPLC

$1,825,239

10.1%

$1,788,07510.7%

$4,036,800

11.0%

$4,066,96911.8%

CALCULATIONOFEARNINGSPER

SHARE:

NetincomeattributabletoAccentureplc

$1,825,239

$1,788,075

$4,036,800

$4,066,969

Netincomeattributableto

noncontrollinginterestinAccentureCanadaHoldingsInc.(2)

1,714

1,685

3,797

3,855

Netincomefordilutedearningspersharecalculation

$1,826,953

$1,789,760

$4,040,597

$4,070,824

WEIGHTEDAVERAGESHARES:

Basic

616,992,111

626,824,946

618,155,993

626,247,762

Diluted

622,640,891

634,211,978

624,584,101

634,543,212

EARNINGSPERSHARE:

Basic

$2.96

$2.85

$6.53

$6.49

Diluted

$2.93

$2.82

$6.47

$6.42

Cashdividendspershare

$1.63

$1.48

$3.26

$2.96

(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

February28,2026

February28,2025

GEOGRAPHICMARKETS

Americas

$

8,896,402

$

8,553,098

4%

3%

EMEA

6,569,391

5,803,875

13

2

AsiaPacific

2,578,273

2,302,328

12

10

TotalRevenues

$

18,044,066

$

16,659,301

8%

4%

INDUSTRYGROUPS

Communications,Media&Technology

$

3,090,839

$

2,729,655

13%

10%

FinancialServices

3,395,016

3,010,430

13

7

Health&PublicService

3,670,199

3,608,912

2

(1)

Products

5,476,867

5,051,839

8

3

Resources

2,411,145

2,258,465

7

2

TotalRevenues

$

18,044,066

$

16,659,301

8%

4%

TYPEOFWORK

Consulting

$

8,859,641

$

8,282,260

7%

3%

ManagedServices

9,184,425

8,377,041

10

5

TotalRevenues

$

18,044,066

$

16,659,301

8%

4%

Percent

Increase

(Decrease)

Local

Currency

Percent

Increase

SixMonthsEnded

(Decrease)

U.S.

Dollars

February28,2026February28,2025

GEOGRAPHICMARKETS

17,976,461

4%

4%

$

$

Americas

17,286,193

13,504,624

3

11

EMEA

12,215,827

5,305,106

9

9

AsiaPacific

4,846,826

$

$

7%

4%

36,786,191

TotalRevenues

34,348,846

INDUSTRYGROUPS

6,193,296

Communications,Media&Technology

11%

9%

$

$

5,587,540

6,997,388

13

9

FinancialServices

6,179,265

7,467,036

Health&PublicService

(1)

1

7,421,521

11,218,108

3

Products

7

10,477,156

4,910,363

5

2

Resources

4,683,364

$

$

7%

4%

36,786,191

TotalRevenues

34,348,846

TYPEOFWORK

18,274,208

5%

3%

$

$

Consulting

17,327,488

18,511,983

9

6

ManagedServices

17,021,358

TotalRevenues$36,786,191$34,348,8467%4%

10

Accentureplc

OperatingIncomebyGeographicMarket

(InthousandsofU.S.dollars)

(Unaudited)

ThreeMonthsEnded

Increase

(Decrease)

OperatingIncome

OperatingMargin

February28,2026February28,2025

OperatingOperating

IncomeMargin

Americas

$1,393,05916%$1,240,44315%

$152,616

EMEA

676,74710639,23511

37,512

AsiaPacific

423,74116365,03616

58,705

TotalOperatingIncome

$2,493,54713.8%$2,244,71413.5%

$248,833

SixMonthsEnded

February28,2026

February28,2025

OperatingOperating

OperatingOperating

Increase

IncomeMargin

IncomeMargin

(Decrease)

Americas

$2,920,39416%

$2,617,67715%

$302,717

EMEA

1,577,23812

1,675,21214

(97,974)

AsiaPacific

869,61316

900,30219

(30,689)

TotalOperatingIncome$5,367,24514.6%$5,193,19115.1%$174,054

Accentureplc

ReconciliationofOperatingIncome,asReported(GAAP)toOperatingIncomeasAdjusted(Non-GAAP)

(InthousandsofU.S.dollars)

(Unaudited)

SixMonthsEnded

February28,2026February28,2025

Operating

Margin

(GAAP)

As

Reported

(GAAP)

Increase

(Decrease)(Non-GAAP)

Operating

AsReported

(GAAP)

Business

Optimization(1)

Margin

(Non-GAAP)

Adjusted(Non-GAAP)

Americas

$

2,920,394

$

66,749$

2,987,143

17%

$

2,617,677

15%$

369,466

EMEA

1,577,238

169,811

1,747,049

13

1,675,212

14

71,837

AsiaPacific

869,613

70,981

940,594

18

900,302

19

40,292

TotalOperatingIncome

$

5,367,245

$

307,541$

5,674,786

15.4%

$

5,193,191

15.1%$

481,595

(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.

11

Accentureplc

ReconciliationofNetIncomeandDilutedEarningsPerShare,asReported(GAAP),toNetIncomeand

Diluted

Per

as

-

EarningsShare,Adjusted(NonGAAP)

(InthousandsofU.S.dollars,exceptpershareamounts)

(Unaudited)

SixMonthsEnded

February28,2026February28,2025

AsReported

(GAAP)

AsReportedBusinessAdjusted

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

OperatingIncome

$

5,367,245

$

307,541

$

5,674,786

$

5,193,191

OperatingMargin

14.6%

0.8%

15.4%

15.1%

Incomebeforeincometaxes

5,424,324

307,541

5,731,865

5,244,019

Incometaxexpense

1,323,040

57,232

1,380,272

1,105,388

NetIncome

$

4,101,284

$

250,309

$

4,351,593

$

4,138,631

Effectivetaxrate

24.4%

18.6%

24.1%

21.1%

Dilutedearningspershare(2)

$

6.47

$

0.40

$

6.87

$

6.42

(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.

(2)Theimpactofthebusinessoptimizationcostsondilutedearningspersharearepresentednetofrelatedtaxes.Theincometaxeffectwasnegative$0.09forthesixmonthsendedFebruary28,2026.Thisincludesboththecurrentanddeferredincometaximpactandwascalculatedbyusingtherelevanttaxrateofthecountrywherethecostswererecorded.

Accentureplc

ConsolidatedBalanceSheets

12

February28,2026August31,2025

(InthousandsofU.S.dollars)

ASSETS

(Unaudited)

CURRENTASSETS:

Cashandcashequivalents

$

9,399,183

$

11,478,729

Short-terminvestments

6,413

5,945

Receivablesandcontractassets

15,737,519

14,985,073

Othercurrentassets

2,864,223

2,430,942

Totalcurrentassets

28,007,338

28,900,689

NON-CURRENTASSETS:

Contractassets

271,701

180,362

Investments

852,156

721,260

Propertyandequipment,net

1,600,823

1,566,374

Leaseassets

2,910,831

2,740,321

Goodwill

24,581,153

22,536,416

Othernon-currentassets

8,840,214

8,749,475

Totalnon-currentassets

39,056,8