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1
AccentureReportsThird-QuarterFiscal2026Results
Accenturedeliverssolidrevenues,strongprofitabilityandEPSgrowth,androbustfreecash
flow;Companynowexpectsfull-yearfiscal2026revenuegrowthtobe3%to4%
inlocalcurrency,or4%to5%excludinganestimated1%impactfromU.S.federalbusiness
NEWYORK;June18,2026—Accenture(NYSE:ACN)reportedfinancialresultsforthethirdquarteroffiscal2026endedMay31,2026.
Allcomparisonsaretothethirdquarteroffiscal2025,unlessnotedotherwise.
AccentureChairandCEOJulieSweet
“Accenturedeliveredastrongthird-quarter,withbroad-basedrevenuegrowth,a9%increaseinEPS,and$8.2billionreturnedtoshareholdersyear-to-date.Demandforlarge-scalereinventionremainsstrong—
104quarterlyclientbookingsof$100millionormoreyear-to-date,up13%—andweareseeingmore
large-scaleAItransformationprograms,whileexecutingourstrategytocapturenewareasofgrowth.OuragreementtoacquireamajoritystakeinDragosandallofrunZeroandNetRise,leadersinOTSecurity,isthetypeofmovethatdefinesourstrategy:itisexpandingouraddressablemarket,creatinganewplatform-ledgrowthopportunity,andispositioningAccentureatthecenterofoneofthemostcriticalcybersecurity
challengesourclientsface.”
ThirdQuarterFiscal2026KeyMetrics
•Newbookingsof$19.3billion,comparedto$19.7billioninQ3FY25
•Revenuesof$18.7billion,anincreaseof$1.0billion,6%inU.S.dollarsand3%inlocalcurrency
•Operatingmarginexpansionof20basispointsto17.0%
•Dilutedearningspershareincreaseof9%to$3.80
•Freecashflowof$3.6billion
•Totalcashreturnedtoshareholdersof$2.2billion,reflecting$1.2billioninrepurchasesorredemptionsof6.0millionshares,andcashdividendpaymentsof$1.0billion,or$1.63pershare,a10%increase
Fiscal2026BusinessOutlookHighlights
•Companynowexpectsfull-yearrevenuegrowthtobe3%to4%inlocalcurrency.Excludinganestimated1%impactfromitsU.S.federalbusiness,companynowexpectsrevenuegrowthtobe4%to5%inlocalcurrency
•Nowexpectsfull-yearGAAPdilutedearningspersharetobeintherangeof$13.38to$13.50,a10%to11%increase;nowexpectsfull-yearadjusted1earningspersharetobeintherangeof$13.78to$13.90,a7%to8%increase
•Continuestoexpectfreecashflowtobeintherangeof$10.8billionto$11.5billion
1Adjustedfinancialmeasurespresentedinthisreleasearenon-GAAPfinancialmeasuresthatexcludebusinessoptimizationcostsrecordedinthefirstquarteroffiscal2026andthefourthquarteroffiscal2025asfurtherdescribedinthisrelease.
2
Q3FY26FinancialReview
NewBookings
Newbookingsforthethirdquarteroffiscal2026were$19.32billion,adecreaseof2%inU.S.dollarsand3%inlocalcurrencycomparedtothethirdquarteroffiscal2025.
•Consultingnewbookingswere$10.26billion.
•ManagedServicesnewbookingswere$9.06billion.
Revenues
Revenuesforthethirdquarteroffiscal2026were$18.72billion,anincreaseof6%inU.S.dollarsand3%inlocalcurrency,andwereslightlyabovethemidpointofthecompany’sguidedrangeofapproximately$18.35billionto$19.0billion.Theforeign-exchangeimpactforthequarterwasapproximatelypositive2.5%,
consistentwiththeassumptionprovidedinthecompany’ssecond-quarterearningsrelease.
RevenuesbyTypeofWork
Revenues
(inbillions)
Increase(Decrease)fromQ3FY25
U.S.Dollars
LocalCurrency
Consulting
$9.33
4%
1%
ManagedServices
$9.39
8%
5%
Total
$18.72
6%
3%
RevenuesbyGeographicMarket
Revenues
(inbillions)
Increase(Decrease)fromQ3FY25
U.S.Dollars
LocalCurrency
Americas
$9.14
2%
1%
EMEA
$6.87
10%
4%
AsiaPacific
$2.71
7%
8%
Total
$18.72
6%
3%
RevenuesbyIndustryGroup
Revenues
(inbillions)
Increase(Decrease)fromQ3FY25
U.S.Dollars
LocalCurrency
Communications,Media&Technology
$3.22
10%
9%
FinancialServices
$3.49
6%
3%
Health&PublicService
$3.85
2%
0%
Products
$5.67
6%
3%
Resources
$2.50
3%
1%
Total
$18.72
6%
3%
Amountsintablesmaynottotalduetorounding.
3
Q3FY26FinancialReview
OperatingMarginandOperatingIncome
•Operatingmargin(operatingincomeasapercentageofrevenues)forthequarterexpanded20basispointsto17.0%,comparedtooperatingmarginof16.8%forthethirdquarteroffiscal2025.
•Operatingincomeforthequarterincreased6%to$3.18billioncomparedwithoperatingincomeof$2.98billioninthethirdquarteroffiscal2025.
Grossmargin(grossprofitasapercentageofrevenues)forthequarterwas32.8%comparedto32.9%inthethirdquarteroffiscal2025.Selling,generalandadministrative(SG&A)expensesforthequarterwere$2.96billion,or15.8%ofrevenues,comparedwith$2.84billion,or16.0%ofrevenues,forthethirdquarteroffiscal2025.
Thecompany’seffectivetaxrateforthequarterwas24.2%,comparedwith24.0%forthethirdquarteroffiscal2025.
Netincomeforthequarterwas$2.39billion,comparedwith$2.24billionforthethirdquarteroffiscal2025.
EarningsPerShare
•DilutedEPSforthequarterwere$3.80,a9%increasefrom$3.49forthethirdquarteroffiscal2025.
YearoverYearIncreaseinEarningsPerShare
ThirdQuarterFiscal2025EPS
$3.49
Higherrevenueandoperatingresults
$0.23
Lowersharecount
$0.09
Highereffectivetaxrate
$(0.01)
ThirdQuarterFiscal2026EPS
$3.80
4
Q3FY26FinancialReview
CashFlow
ThirdQuarterFiscal2026
(inbillions)
ThirdQuarterFiscal2025
(inbillions)
OperatingCashFlow
$3.79
$3.68
Less:Property&EquipmentAdditions
$0.19
$0.17
FreeCashFlow
$3.60
$3.52
Amountsintablemaynottotalduetorounding.
Daysservicesoutstanding,orDSOs,were48daysatMay31,2026comparedwith47daysatbothAugust31,2025andMay31,2025.
Accenture’stotalcashbalanceatMay31,2026was$10.2billion,comparedwith$11.5billionatAugust31,2025.
Dividend
•OnMay15,2026,aquarterlycashdividendof$1.63persharewaspaidtoshareholdersofrecordatthecloseofbusinessonApril9,2026.
◦Thesecashdividendpaymentstotaled$1.0billion.
•Accentureplchasdeclaredanotherquarterlycashdividendof$1.63pershareforshareholdersofrecordatthecloseofbusinessonJuly9,2026.
◦Thisdividend,whichispayableonAugust14,2026,representsa10%increaseoverthequarterlydividendrateof$1.48pershareinfiscal2025.
ShareRepurchaseActivity
•Duringthethirdquarteroffiscal2026,Accenturerepurchasedorredeemed6.0millionsharesforatotalof$1.2billion,including5.8millionsharesrepurchasedintheopenmarket.
•Accenture’stotalremainingsharerepurchaseauthorityatMay31,2026wasapproximately$3.2billion.
•AtMay31,2026,Accenturehadapproximately612milliontotalsharesoutstanding.
5
BusinessOutlook
FourthQuarterFiscal2026Outlook
Revenues
$17.75B–$18.4B
RevenueGrowth(LocalCurrency)
1%–5%
Foreign-ExchangeImpactonResults
approx.(0.5)%
FullYearFiscal2026Outlook
AsofJune18,2026
AsofMarch19,2026
RevenueGrowth(LocalCurrency)*
3%–4%
approx.4%–5%excludinganestimated1%impactfromitsU.S.federalbusiness
3%–5%
approx.4%–6%excludinganestimated1%impactfromitsU.S.federalbusiness
Foreign-ExchangeImpactonResults
approx.+2%
approx.+2%
GAAPOperatingMargin*
15.3%
60bpsexpansionoverFY25
15.2%–15.4%
50bps–70bpsexpansionoverFY25
AdjustedOperatingMargin*
15.8%
20bpsexpansionoverFY25,excluding$308
millionand$615millionforbusinessoptimization
costsinQ1FY26andQ4FY25,respectively
15.7%–15.9%
10bps–30bpsexpansionoverFY25,excluding
$308millionand$615millionforbusiness
optimizationcostsinQ1FY26andQ4FY25,
respectively
AnnualEffectiveTaxRate(GAAPandAdjusted)*
24.0%–25.0%
23.5%–25.5%
GAAPDilutedEPS*
$13.38–$13.50
10%–11%increaseoverFY25
$13.25–$13.50
9%–11%increaseoverFY25
AdjustedEPS*
$13.78–$13.90
7%–8%increaseoverFY25,excluding$0.40
and$0.78forbusinessoptimizationcostsinQ1
FY26andQ4FY25,respectively
$13.65–$13.90
6%–8%increaseoverFY25,excluding$0.40
and$0.78forbusinessoptimizationcostsinQ1
FY26andQ4FY25,respectively
OperatingCashFlow
$11.5B–$12.2B
$11.5B–$12.2B
Property&EquipmentAdditions
$0.7B
$0.7B
FreeCashFlow
$10.8B–$11.5B
$10.8B–$11.5B
CapitalReturn*
atleast$9.5B
atleast$9.3B
*Updatedfromoutlookprovidedinpreviousquarter
6
ConferenceCallandWebcastDetails
Accenturewillhostaconferencecallat8:00a.m.EDTtodaytodiscussitsthirdquarterfiscal2026financialresults.Toparticipateintheteleconference,pleasedial+1(877)883-0383[+1(412)317-6061outsidetheU.S.,PuertoRicoandCanada]andenteraccesscode7609661approximately15minutesbeforethe
scheduledstartofthecall.TheconferencecallwillalsobeaccessibleliveviawebcastontheInvestorRelationssectionof
theAccenturewebsiteat.Areplaywill
beavailableonthiswebsitefollowingthecall.
AboutAccenture
Accenturehelpstheworld’sleadingenterprisesreinventbybuildingtheirdigitalcoreandunleashingthe
powerofAItocreatevalueatspeedfororganizationsacrossindustries.Ourstrategyistobethereinventionpartnerofchoiceforourclientsandleadinthesafe,widespreadadoptionofAI,andtobethemostclient-
focused,AI-enabled,greatplacetoworkintheworld.Webringtogetherthetalentofourapproximately
799,000peoplewithproprietaryassetsandplatforms,deepprocessandindustryexpertise,andleading
ecosystemrelationshipstodeliverend-to-endsolutionsandmeasurableoutcomesatscale.ThroughourReinventionServices,weofferbroadexpertiseacrossCybersecurity,DigitalCore,Finance,IndustryandEnterprise,Song,SupplyChainandEngineering,andTalent,withadvancedcapabilitiesinAIandData,
IndustryandProcess,andTechnology.Weserveapproximately9,000clientsandgeneratedapproximately$70billioninFY25revenue.Visit
usat
.
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,”“strategy,”andsimilarexpressionsareusedtoidentifytheseforward-looking
statements.Thesestatementsarenotguaranteesoffutureperformancenorpromisesthatgoalsortargetswillbemet,andinvolveanumberofrisks,uncertaintiesandotherfactorsthataredifficulttopredictandcouldcauseactualresultstodiffermateriallyfromthoseexpressedorimplied.Manyofthefollowingrisks,uncertaintiesandotherfactorsidentifiedbelowmaybeamplifiedbyconflictintheMiddleEast,aswellasanyescalationorexpansionofeconomicdisruptionortheconflict’scurrentscope.Theserisksinclude,withoutlimitation,risksthat:Accenture’sresultsofoperationshave
been,andmayinthefuturebe,adverselyaffectedbyvolatile,negativeoruncertaineconomicandgeopolitical
conditionsandtheeffectsoftheseconditionsonthecompany’sclients’businessesandlevelsofbusinessactivity;
Accenture’sbusinessdependsongeneratingandmaintainingclientdemandforthecompany’ssolutionsandservicesincludingthroughtheadaptationandexpansionofitssolutionsandservicesinresponsetoongoingchangesin
technologyandofferings,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.
CliffAngelo
AccentureMediaRelations/p>
cliff.angelo@
AlexiaQuadrani
AccentureInvestorRelations
+19174528542
alexia.quadrani@
8
Accentureplc
ConsolidatedIncomeStatements
(InthousandsofU.S.dollars,exceptshareandpershareamounts)(Unaudited)
ThreeMo
nthsEnded
NineMon
thsEnded
May31,2026
%of
Revenues
%of
May31,2025
Revenues
May31,2026
%of
Revenues
%of
May31,2025
Revenues
REVENUES:
Revenues
$18,718,144
100.0%
$17,727,871100.0%
$55,504,334
100.0%
$52,076,717100.0%
OPERATINGEXPENSES:
Costofservices
12,583,809
67.2%
11,901,22167.1%
37,713,520
67.9%
35,452,25068.1%
Salesandmarketing
1,811,028
9.7%
1,762,4999.9%
5,434,862
9.8%
5,250,38910.1%
Generalandadministrativecosts
1,148,009
6.1%
1,081,3696.1%
3,505,868
6.3%
3,198,1056.1%
Businessoptimizationcosts
—
—%
——%
307,541
0.6%
——%
Totaloperatingexpenses
15,542,846
14,745,089
46,961,791
43,900,744
OPERATINGINCOME
3,175,298
17.0%
2,982,78216.8%
8,542,543
15.4%
8,175,97315.7%
Interestincome
75,069
78,987
259,828
231,127
Interestexpense
(70,645)
(67,601)
(199,576)
(162,312)
Otherincome(expense),net
(29,894)
(43,029)
(28,643)
(49,630)
INCOMEBEFOREINCOMETAXES
3,149,828
16.8%
2,951,13916.6%
8,574,152
15.4%
8,195,15815.7%
Incometaxexpense
761,935
707,176
2,084,975
1,812,564
NETINCOME
2,387,893
12.8%
2,243,96312.7%
6,489,177
11.7%
6,382,59412.3%
Netincomeattributableto
noncontrollinginterestinAccentureCanadaHoldingsInc.
(2,203)
(2,059)
(6,000)
(5,914)
Netincomeattributableto
noncontrollinginterests–other(1)
(46,701)
(44,403)
(107,388)
(112,210)
NETINCOMEATTRIBUTABLETOACCENTUREPLC
$2,338,989
12.5%
$2,197,50112.4%
$6,375,789
11.5%
$6,264,47012.0%
CALCULATIONOFEARNINGSPER
SHARE:
NetincomeattributabletoAccentureplc
$2,338,989
$2,197,501
$6,375,789
$6,264,470
Netincomeattributableto
noncontrollinginterestinAccentureCanadaHoldingsInc.(2)
2,203
2,059
6,000
5,914
Netincomefordilutedearningspersharecalculation
$2,341,192
$2,199,560
$6,381,789
$6,270,384
WEIGHTEDAVERAGESHARES:
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
EARNINGSPERSHARE:
Basic
$3.82
$3.52
$10.35
$10.01
Diluted
$3.80
$3.49
$10.27
$9.90
(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
May31,2026
May31,2025
GEOGRAPHICMARKETS
Americas
$
9,137,772
$
8,966,131
2%
1%
EMEA
6,873,448
6,231,849
10
4
AsiaPacific
2,706,924
2,529,891
7
8
TotalRevenues
$
18,718,144
$
17,727,871
6%
3%
INDUSTRYGROUPS
Communications,Media&Technology
$
3,217,835
$
2,912,485
10%
9%
FinancialServices
3,488,749
3,278,891
6
3
Health&PublicService
3,845,053
3,777,684
2
—
Products
5,668,694
5,344,109
6
3
Resources
2,497,813
2,414,702
3
1
TotalRevenues
$
18,718,144
$
17,727,871
6%
3%
TYPEOFWORK
Consulting
$
9,328,494
$
9,007,033
4%
1%
ManagedServices
9,389,650
8,720,838
8
5
TotalRevenues
$
18,718,144
$
17,727,871
6%
3%
Percent
Increase
(Decrease)
Local
Currency
Percent
Increase
NineMonthsEnded
(Decrease)
U.S.
Dollars
May31,2026May31,2025
GEOGRAPHICMARKETS
3%
3%
27,114,233
$
$
Americas
26,252,324
18,447,676
10
3
EMEA
20,378,072
AsiaPacific8,012,0297,376,71799
TotalRevenues$55,504,334$52,076,7177%4%
INDUSTRYGROUPS
Communications,Media&Technology$9,411,131$8,500,02511%9%
9,458,156
FinancialServices
11
7
10,486,137
11,312,089
11,199,205
(1)
1
Health&PublicService
15,821,265
3
Products
7
16,886,801
7,098,066
2
Resources
4
7,408,176
$
$
7%
4%
52,076,717
TotalRevenues
55,504,334
TYPEOFWORK
26,334,521
5%
2%
$
$
Consulting
27,602,702
25,742,196
8
6
ManagedServices
27,901,632
TotalRevenues$55,504,334$52,076,7177%4%
10
Accentureplc
OperatingIncomebyGeographicMarket
(InthousandsofU.S.dollars)
(Unaudited)
ThreeMonthsEnded
May31,2026
May31,2025
OperatingOperating
IncomeMargin
OperatingIncome
OperatingMargin
Increase(Decrease)
Americas
$1,708,098
19%$1,719,630
19%
$(11,532)
EMEA
994,006
14753,093
12
240,913
AsiaPacific
473,194
17510,059
20
(36,865)
TotalOperatingIncome
$3,175,298
17.0%$2,982,782
16.8%
$192,516
NineMonthsEnded
Increase
(Decrease)
May31,
2026May31,
2025
Operating
Income
OperatingOperating
MarginIncome
Operating
Margin
Americas
$4,628,492
17%$4,337,307
17%
$291,185
EMEA
2,571,244
132,428,305
13
142,939
AsiaPacific
1,342,807
171,410,361
19
(67,554)
TotalOperatingIncome
$8,542,543
15.4%$8,175,973
15.7%
$366,570
(1)
Accentureplc
ReconciliationofOperatingIncome,asReported(GAAP)toOperatingIncomeasAdjusted(Non-GAAP)
(InthousandsofU.S.dollars)
(Unaudited)
NineMonthsEnded
May31,2026May31,2025
Operating
Margin
(GAAP)
Business
Optimization
Increase
(Decrease)(Non-GAAP)
Operating
AsReported
(GAAP)
Margin
(Non-GAAP)
AsReported
(GAAP)
Adjusted(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
AsiaPacific
1,342,807
70,981
1,413,788
17
1,410,361
19
3,427
TotalOperatingIncome
$
8,542,543
$
307,541$
8,850,084
15.9%$
8,175,973
15.7%$
674,111
(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.
Accentureplc
11
ReconciliationofNetIncomeandDilutedEarningsPerShare,asReported(GAAP),toNetIncomeand
DilutedEarningsPerShare,asAdjusted(Non-GAAP)
(InthousandsofU.S.dollars,exceptpershareamounts)
(Unaudited)
NineMonthsEnded
May31,2026May31,2025
AsReportedBusinessAdjusted
(GAAP)Optimization(1)(Non-GAAP)
AsReported
(GAAP)
OperatingIncome
$
8,542,543
$
307,541
$
8,850,084
$
8,175,973
OperatingMargin
15.4%
0.6%
15.9%
15.7%
Incomebeforeincometaxes
8,574,152
307,541
8,881,693
8,195,158
Incometaxexpense
2,084,975
57,232
2,142,207
1,812,564
NetIncome
$
6,489,177
$
250,309
$
6,739,486
$
6,382,594
Effectivetaxrate
24.3%
18.6%
24.1%
22.1%
Dilutedearningspershare(2)
$
10.27
$
0.40
$
10.67
$
9.90
(1)Costsrecordedinconnectionwithbusinessoptimizationactionsinitiatedduringthefourthquarteroffiscal2025andcompletedduringthefirstquarteroffiscal2026,primarilyforemployeeseverance.
(2)Theimpactofthebusinessoptimizationcostsondilutedearningspersharearepresentednetofrelatedtaxes.Theincometaxeffectwasnegative$0.09
fortheninemonthsendedMay31,2026.Thisincludesboththecurrentanddeferredincometaximpactandwascalculatedbyusingtherelevanttaxrateofthecountrywherethecostswererecorded.
Accentureplc
12
ConsolidatedBalanceSheets
May31,2026August31,2025
(InthousandsofU.S.dollars)
ASSETS
(Unaudited)
CURRENTASSETS:
Cashandcashequivalents
$
10,165,245
$
11,478,729
Short-terminvestments
6,322
5,945
Receivablesandcontractassets
16,035,963
14,985,073
Othercurrentassets
2,730,815
2,430,942
Totalcurrentassets
28,938,345
28,900,689
NON-CURRENTASSETS:
Contractassets
333,577
180,362
Investments
925,324
721,260
Propertyandequipment,net
1,619,981
1,566,374
Leaseassets
2,973,530
2,740,321
Goodwill
25,322,800
22,536,416
Othernon-currentassets
8,693,004
8,749,475
Totalnon-currentassets
39,868,216
36,494,208
TOTALA
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