SEC Form 10-Q filed by Accenture plc

3/19/26 6:43:54 AM ET

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Table of Contents

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q


☑			QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended February 28, 2026


☐			TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
			For the transition period from to

Commission File Number: 001-34448

Accenture plc

(Exact name of registrant as specified in its charter)


Ireland			98-0627530
(State or other jurisdiction of incorporation or organization)			(I.R.S. Employer Identification No.)

1 Grand Canal Square,

Grand Canal Harbour,

Dublin 2, Ireland

(Address of principal executive offices)

(353) (1) 646-2000

(Registrant’s telephone number, including area code)

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 (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☑ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☑ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

☑

Accelerated filer

☐

Non-accelerated filer

☐

Smaller reporting company

☐

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. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☑

The number of shares of the registrant’s Class A ordinary shares, par value $0.0000225 per share, outstanding as of March 9, 2026 was 665,142,040 (which number includes 51,202,772 issued shares held by the registrant). The number of shares of the registrant’s Class X ordinary shares, par value $0.0000225 per share, outstanding as of March 9, 2026 was 300,673.

Table of Contents



		Page
Part I.	Financial Information	3
Item 1.	Financial Statements	3
	Consolidated Balance Sheets as of February 28 , 202 6 (Unaudited) and August 31, 2025	3
	Consolidated Income Statements (Unaudited) for the three and six months ended February 28 , 202 6 and 20 25	4
	Consolidated Statements of Comprehensive Income (Unaudited) for the three and six months ended February 28 , 202 6 and 20 25	5
	Consolidated Shareholders’ Equity Statement (Unaudited) for the three and six months ended February 28 , 202 6 and 20 25	6
	Consolidated Cash Flows Statements (Unaudited) for the si x months ended February 28 , 202 6 and 20 25	10
	Notes to Consolidated Financial Statements (Unaudited)	11
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	24
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	35
Item 4.	Controls and Procedures	35
Part II.	Other Information	36
Item 1.	Legal Proceedings	36
Item 1A.	Risk Factors	36
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	36
Item 3.	Defaults Upon Senior Securities	36
Item 4.	Mine Safety Disclosures	37
Item 5.	Other Information	37
Item 6.	Exhibits	37
Signatures		39


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts)
ACCENTURE FORM 10-Q		3

Part I — Financial Information

Item 1. Financial Statements

Consolidated Balance Sheets

February 28, 2026 and August 31, 2025


	February 28, 2026		August 31, 2025
ASSETS	(Unaudited)
CURRENT ASSETS:
Cash and cash equivalents	$	9,399,183	$	11,478,729
Short-term investments	6,413		5,945
Receivables and contract assets	15,737,519		14,985,073
Other current assets	2,864,223		2,430,942
Total current assets	28,007,338		28,900,689
NON-CURRENT ASSETS:
Contract assets	271,701		180,362
Investments	852,156		721,260
Property and equipment, net	1,600,823		1,566,374
Lease assets	2,910,831		2,740,321
Goodwill	24,581,153		22,536,416
Deferred contract costs	1,097,567		1,025,391
Deferred tax assets	3,570,872		3,791,215
Intangibles	2,548,534		2,410,755
Other non-current assets	1,623,241		1,522,114
Total non-current assets	39,056,878		36,494,208
TOTAL ASSETS	$	67,064,216	$	65,394,897
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	$	114,063	$	114,484
Accounts payable	3,116,735		2,695,589
Deferred revenues	6,620,100		6,073,170
Accrued payroll and related benefits	7,813,959		8,084,214
Income taxes payable	529,543		701,219
Lease liabilities	754,699		729,003
Other accrued liabilities	2,008,341		1,954,418
Total current liabilities	20,957,440		20,352,097
NON-CURRENT LIABILITIES:
Long-term debt	5,030,322		5,034,169
Deferred revenues	827,849		642,361
Retirement obligation	1,917,262		1,858,499
Deferred tax liabilities	497,623		471,931
Income taxes payable	1,368,702		1,291,921
Lease liabilities	2,448,283		2,305,210
Other non-current liabilities	1,241,720		1,197,742
Total non-current liabilities	13,331,761		12,801,833
COMMITMENTS AND CONTINGENCIES
Redeemable noncontrolling interests	475,823		—
SHAREHOLDERS’ EQUITY:
Ordinary shares, par value 1.00 euros per share, 40,000 shares authorized and issued as of February 28, 2026 and August 31, 2025	57		57
Class A ordinary shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 665,095,184 and 657,964,764 shares issued as of February 28, 2026 and August 31, 2025, respectively	15		14
Class X ordinary shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 300,673 and 302,358 shares issued and outstanding as of February 28, 2026 and August 31, 2025, respectively	—		—
Restricted share units	2,098,413		2,790,652
Additional paid-in capital	18,683,496		16,603,344
Treasury shares, at cost: Ordinary, 40,000 shares as of February 28, 2026 and August 31, 2025; Class A ordinary, 50,254,062 and 36,108,842 shares as of February 28, 2026 and August 31, 2025, respectively	(10,974,844)		(7,751,973)
Retained earnings	22,804,025		21,018,731
Accumulated other comprehensive loss	(1,400,486)		(1,465,379)
Total Accenture plc shareholders’ equity	31,210,676		31,195,446
Noncontrolling interests	1,088,516		1,045,521
Total shareholders’ equity	32,299,192		32,240,967
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	67,064,216	$	65,394,897

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts)
ACCENTURE FORM 10-Q		4

Consolidated Income Statements

For the Three and Six Months Ended February 28, 2026 and 2025

(Unaudited)


	Three Months Ended				Six Months Ended
	February 28, 2026		February 28, 2025			February 28, 2026		February 28, 2025
REVENUES:
Revenues	$	18,044,066	$	16,659,301		$	36,786,191	$	34,348,846
OPERATING EXPENSES:
Cost of services	12,584,705		11,684,313			25,129,712		23,551,029
Sales and marketing	1,748,902		1,676,781			3,623,834		3,487,890
General and administrative costs	1,216,912		1,053,493			2,357,859		2,116,736
Business optimization costs	—		—			307,541		—
Total operating expenses	15,550,519		14,414,587			31,418,946		29,155,655
OPERATING INCOME	2,493,547		2,244,714			5,367,245		5,193,191
Interest income	78,536		76,113			184,759		152,140
Interest expense	(63,566)		(64,669)			(128,931)		(94,711)
Other income (expense), net	(51,863)		32,616			1,251		(6,601)

INCOME BEFORE INCOME TAXES	2,456,654		2,288,774			5,424,324		5,244,019
Income tax expense	597,266		466,333			1,323,040		1,105,388
NET INCOME	1,859,388		1,822,441			4,101,284		4,138,631
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(1,714)		(1,685)			(3,797)		(3,855)
Net income attributable to noncontrolling interests – other	(32,435)		(32,681)			(60,687)		(67,807)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$	1,825,239	$	1,788,075		$	4,036,800	$	4,066,969
Weighted average Class A ordinary shares:
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
Earnings per Class A ordinary share:
Basic	$	2.96	$	2.85		$	6.53	$	6.49
Diluted	$	2.93	$	2.82		$	6.47	$	6.42
Cash dividends per share	$	1.63	$	1.48		$	3.26	$	2.96

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars)
ACCENTURE FORM 10-Q		5

Consolidated Statements of Comprehensive Income

For the Three and Six Months Ended February 28, 2026 and 2025

(Unaudited)


	Three Months Ended				Six Months Ended
	February 28, 2026		February 28, 2025			February 28, 2026		February 28, 2025
NET INCOME	$	1,859,388	$	1,822,441		$	4,101,284	$	4,138,631
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	338,907		(166,903)			165,734		(641,886)
Defined benefit plans	(46,955)		3,419			19,865		(12,339)
Cash flow hedges	(96,061)		(95,552)			(120,706)		(99,463)

OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	195,891		(259,036)			64,893		(753,688)
Other comprehensive income (loss) attributable to noncontrolling interests	6,339		(2,703)			3,471		(12,796)
COMPREHENSIVE INCOME	$	2,061,618	$	1,560,702		$	4,169,648	$	3,372,147

COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	$	2,021,130	$	1,529,039		$	4,101,693	$	3,313,281
Comprehensive income attributable to noncontrolling interests	40,488		31,663			67,955		58,866
COMPREHENSIVE INCOME	$	2,061,618	$	1,560,702		$	4,169,648	$	3,372,147

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars and share amounts)
ACCENTURE FORM 10-Q		6

Consolidated Shareholders’ Equity Statement

For the Three Months Ended February 28, 2026

(Unaudited)


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares			Restricted Share Units		Additional Paid-in Capital		Treasury Shares			Retained Earnings		Accumulated Other Comprehensive Loss		Total Accenture plc Shareholders’ Equity		Noncontrolling Interests		Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares					$		No. Shares
Balance as of November 30, 2025	$	57	40	$	15	660,353	$	—	302	$	2,954,675	$	17,236,636	$	(9,875,573)	(45,037)	$	22,148,070	$	(1,596,377)	$	30,867,503	$	1,054,779	$	31,922,282
Net income																	1,825,239				1,825,239		34,149		1,859,388
Other comprehensive income (loss)																			195,891		195,891		6,339		202,230
Purchases of Class A shares												1,243		(1,678,291)		(6,820)					(1,677,048)		(1,243)		(1,678,291)

Share-based compensation expense										713,386											713,386				713,386
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares									(1)			(768)									(768)				(768)
Issuances of Class A shares for employee share programs						4,742				(1,599,855)		1,442,402		579,020		1,563	(132,327)				289,240		215		289,455
Dividends										30,207							(1,036,957)				(1,006,750)		(946)		(1,007,696)
Other, net												3,983									3,983		(4,777)		(794)
Balance as of February 28, 2026	$	57	40	$	15	665,095	$	—	301	$	2,098,413	$	18,683,496	$	(10,974,844)	(50,294)	$	22,804,025	$	(1,400,486)	$	31,210,676	$	1,088,516	$	32,299,192

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars and share amounts)
ACCENTURE FORM 10-Q		7

Consolidated Shareholders’ Equity Statement — (continued)

For the Three Months Ended February 28, 2025

(Unaudited)


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares			Restricted Share Units		Additional Paid-in Capital		Treasury Shares			Retained Earnings		Accumulated Other Comprehensive Loss		Total Accenture plc Shareholders’ Equity		Noncontrolling Interests		Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares					$		No. Shares
Balance as of November 30, 2024	$	57	40	$	15	674,279	$	—	308	$	2,777,423	$	15,364,338	$	(11,304,512)	(49,289)	$	24,402,568	$	(2,049,394)	$	29,190,495	$	911,928	$	30,102,423
Net income																	1,788,075				1,788,075		34,366		1,822,441
Other comprehensive income (loss)																			(259,036)		(259,036)		(2,703)		(261,739)
Purchases of Class A shares												1,181		(1,444,442)		(4,000)					(1,443,261)		(1,181)		(1,444,442)

Share-based compensation expense										686,114											686,114				686,114
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares									(5)			(3,376)									(3,376)				(3,376)
Issuances of Class A shares for employee share programs						4,072				(1,517,697)		1,317,409		424,767		1,342	(15,134)				209,345		942		210,287
Dividends										37,399							(965,513)				(928,114)		(878)		(928,992)
Other, net												5,811									5,811		(6,579)		(768)
Balance as of February 28, 2025	$	57	40	$	15	678,351	$	—	303	$	1,983,239	$	16,685,363	$	(12,324,187)	(51,947)	$	25,209,996	$	(2,308,430)	$	29,246,053	$	935,895	$	30,181,948

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars and share amounts)
ACCENTURE FORM 10-Q		8

Consolidated Shareholders’ Equity Statement — (continued)

For the Six Months Ended February 28, 2026

(Unaudited)


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares			Restricted Share Units		Additional Paid-in Capital		Treasury Shares			Retained Earnings		Accumulated Other Comprehensive Loss		Total Accenture plc Shareholders’ Equity		Noncontrolling Interests		Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares					$		No. Shares
Balance as of August 31, 2025	$	57	40	$	14	657,965	$	—	302	$	2,790,652	$	16,603,344	$	(7,751,973)	(36,149)	$	21,018,731	$	(1,465,379)	$	31,195,446	$	1,045,521	$	32,240,967
Net income																	4,036,800				4,036,800		64,484		4,101,284
Other comprehensive income (loss)																			64,893		64,893		3,471		68,364
Purchases of Class A shares												2,984		(4,008,028)		(16,317)					(4,005,044)		(2,984)		(4,008,028)

Share-based compensation expense										1,127,700		54,678									1,182,378				1,182,378
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares									(1)			(1,624)									(1,624)				(1,624)
Issuances of Class A shares for employee share programs				1		7,130				(1,876,893)		2,025,772		785,157		2,172	(178,938)				755,099		555		755,654
Dividends										56,954							(2,072,568)				(2,015,614)		(1,898)		(2,017,512)
Other, net												(1,658)									(1,658)		(20,633)		(22,291)
Balance as of February 28, 2026	$	57	40	$	15	665,095	$	—	301	$	2,098,413	$	18,683,496	$	(10,974,844)	(50,294)	$	22,804,025	$	(1,400,486)	$	31,210,676	$	1,088,516	$	32,299,192

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars and share amounts)
ACCENTURE FORM 10-Q		9

Consolidated Shareholders’ Equity Statement — (continued)

For the Six Months Ended February 28, 2025

(Unaudited)


	Ordinary Shares			Class A Ordinary Shares			Class X Ordinary Shares			Restricted Share Units		Additional Paid-in Capital		Treasury Shares			Retained Earnings		Accumulated Other Comprehensive Loss		Total Accenture plc Shareholders’ Equity		Noncontrolling Interests		Total Shareholders’ Equity
	$		No. Shares	$		No. Shares	$		No. Shares					$		No. Shares
Balance as of August 31, 2024	$	57	40	$	15	672,485	$	—	308	$	2,614,608	$	14,710,857	$	(10,564,572)	(47,245)	$	23,082,423	$	(1,554,742)	$	28,288,646	$	879,602	$	29,168,248
Net income																	4,066,969				4,066,969		71,662		4,138,631
Other comprehensive income (loss)																			(753,688)		(753,688)		(12,796)		(766,484)
Purchases of Class A shares												1,923		(2,341,837)		(6,528)					(2,339,914)		(1,923)		(2,341,837)

Share-based compensation expense										1,099,811		56,728									1,156,539				1,156,539
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares									(5)			(4,245)									(4,245)				(4,245)
Issuances of Class A shares for employee share programs						5,866				(1,802,162)		1,922,662		582,222		1,826	(15,625)				687,097		557		687,654
Dividends										70,982							(1,923,771)				(1,852,789)		(1,761)		(1,854,550)
Other, net												(2,562)									(2,562)		554		(2,008)
Balance as of February 28, 2025	$	57	40	$	15	678,351	$	—	303	$	1,983,239	$	16,685,363	$	(12,324,187)	(51,947)	$	25,209,996	$	(2,308,430)	$	29,246,053	$	935,895	$	30,181,948

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Consolidated Financial Statements (In thousands of U.S. dollars)
ACCENTURE FORM 10-Q		10

Consolidated Cash Flows Statements

For the Six Months Ended February 28, 2026 and 2025

(Unaudited)


	February 28, 2026		February 28, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	4,101,284	$	4,138,631
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
Depreciation, amortization and other	1,167,291		1,114,210
Share-based compensation expense	1,182,378		1,156,539


Deferred tax expense (benefit)	151,531		193,355
Other, net	(50,267)		(72,523)
Change in assets and liabilities, net of acquisitions —
Receivables and contract assets, current and non-current	(656,909)		(922,099)
Other current and non-current assets	(739,039)		(887,421)
Accounts payable	384,455		(80,374)
Deferred revenues, current and non-current	736,158		445,795
Accrued payroll and related benefits	(319,638)		(784,696)
Income taxes payable, current and non-current	(112,399)		(294,315)
Other current and non-current liabilities	(363,110)		(131,216)
Net cash provided by (used in) operating activities	5,481,735		3,875,886
CASH FLOWS FROM INVESTING ACTIVITIES:


Purchases of property and equipment	(306,267)		(323,017)
Purchases of businesses and investments, net of cash acquired	(1,967,765)		(492,355)
Proceeds from the sale of businesses and investments, net of cash transferred	22,981		15,433

Other investing, net	5,299		7,131
Net cash provided by (used in) investing activities	(2,245,752)		(792,808)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	755,654		687,654
Purchases of shares	(4,009,652)		(2,346,082)
Proceeds from debt	—		5,061,085
Repayments of debt	—		(931,885)
Cash dividends paid	(2,017,512)		(1,854,550)
Other financing, net	(52,905)		(69,502)
Net cash provided by (used in) financing activities	(5,324,415)		546,720
Effect of exchange rate changes on cash and cash equivalents	8,886		(143,829)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(2,079,546)		3,485,969
CASH AND CASH EQUIVALENTS, beginning of period	11,478,729		5,004,469
CASH AND CASH EQUIVALENTS, end of period	$	9,399,183	$	8,490,438
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	$	124,007	$	29,768
Income taxes paid, net	$	1,314,181	$	1,308,343

The accompanying Notes are an integral part of these Consolidated Financial Statements.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		11

1. Basis of Presentation

The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2025 included in our Annual Report on Form 10-K filed with the SEC on October 10, 2025.

The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three and six months ended February 28, 2026 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2026.

Allowance for Credit Losses—Client Receivables and Contract Assets

As of February 28, 2026 and August 31, 2025, the total allowance for credit losses recorded for client receivables and contract assets was $47,103 and $32,247, respectively. The change in the allowance is primarily due to changes in specific client reserves, gross client receivables and contract assets and immaterial write-offs.

Investments

All available-for-sale securities and liquid investments with an original maturity greater than three months but less than one year are considered to be Short-term investments. Non-current investments consist of equity securities in privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values).

Our non-current investments are as follows:


	February 28, 2026		August 31, 2025
Equity method investments	$	355,771	$	355,276
Investments without readily determinable fair values	496,385		365,984
Total non-current investments	$	852,156	$	721,260

For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. Equity method investments are initially recorded at cost and our proportionate share of gains and losses of the investee are included as a component of Other income (expense), net.

Redeemable Noncontrolling Interests

Our redeemable noncontrolling interests relate to options to sell and/or buy remaining interests in certain acquired entities at fair value over a specified time period. Redeemable noncontrolling interests are presented separately in the Consolidated Balance Sheets at redemption value, with adjustments recorded to Retained earnings. The related share of income or loss is reported as Net income attributable to non-controlling interests – other in the Consolidated Income Statements.

As of February 28, 2026, redeemable noncontrolling interests were $475,823. We did not hold redeemable noncontrolling interests as of November 30, 2025 or August 31, 2025.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		12

Depreciation and Amortization

As of February 28, 2026 and August 31, 2025, total accumulated depreciation was $3,102,354 and $2,926,630, respectively. See table below for a summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for the three and six months ended February 28, 2026 and 2025, respectively.


	Three Months Ended				Six Months Ended
	February 28, 2026		February 28, 2025			February 28, 2026		February 28, 2025
Depreciation	$	142,686	$	133,809		$	286,269	$	266,908
Amortization—Deferred transition	79,083		79,131			160,023		164,455
Amortization—Intangible assets	171,754		152,162			324,201		312,376
Operating lease cost	189,940		173,866			393,741		360,395
Other	2,037		5,902			3,057		10,076
Total depreciation, amortization and other	$	585,500	$	544,870		$	1,167,291	$	1,114,210

New Accounting Pronouncements

On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements and allows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of adoption. This ASU will impact our income tax disclosures, but not our financial position or results of operations.

On November 4, 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses, which requires entities to disclose specified information about certain expenses in the notes to the financial statements, including employee compensation. The ASU will be effective beginning with our annual fiscal 2028 financial statements and can be applied prospectively or retrospectively, with early adoption permitted. We are currently evaluating the impact of this standard on our disclosures.

On September 18, 2025, the FASB issued ASU No. 2025-06, Targeted Improvements to the Accounting for Internal-Use-Software, which eliminates the use of software development stages for determining capitalization. Under the new standard, capitalization will be based on the probability that the software will be completed and the certainty that it will function as intended. The ASU will be effective beginning with our interim fiscal 2029 financial statements and transition approaches include prospective, retrospective or modified methods, with early adoption permitted. We are currently evaluating the impact of this standard on our financial statements and disclosures, as well as the timing of our adoption.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		13

2. Revenues

Disaggregation of Revenue

See Note 12 (Segment Reporting) to these Consolidated Financial Statements for our disaggregated revenues.

Remaining Performance Obligations

We had remaining performance obligations of approximately $37 billion and $34 billion as of February 28, 2026 and August 31, 2025, respectively. Our remaining performance obligations represent the amount of transaction price for which work has not been performed and revenue has not been recognized. The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Under Topic 606, only the non-cancelable portion of these contracts is included in our performance obligations. Additionally, our performance obligations only include variable consideration if we assess it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty is resolved. Based on the terms of our contracts, a significant portion of what we consider contract bookings is not included in our remaining performance obligations. We expect to recognize approximately 46% of our remaining performance obligations as of February 28, 2026 as revenue in fiscal 2026, an additional 25% in fiscal 2027, and the balance thereafter.

Contract Estimates

Adjustments in contract estimates related to performance obligations satisfied or partially satisfied in prior periods were immaterial for the three and six months ended February 28, 2026 and 2025, respectively.

Contract Balances

Deferred transition revenues were $827,849 and $642,361 as of February 28, 2026 and August 31, 2025, respectively, and are included in Non-current deferred revenues. Costs related to these activities are also deferred and are expensed as the services are provided. Deferred transition costs were $1,097,567 and $1,025,391 as of February 28, 2026 and August 31, 2025, respectively, and are included in Deferred contract costs. Generally, deferred transition costs are recoverable under the contract in the event of early termination and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets.

The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues):


	February 28, 2026		August 31, 2025
Receivables	$	13,761,417	$	13,065,433
Contract assets (current)	1,976,102		1,919,640
Receivables and contract assets, net of allowance (current)	15,737,519		14,985,073
Contract assets (non-current)	271,701		180,362
Deferred revenues (current)	6,620,100		6,073,170
Deferred revenues (non-current)	827,849		642,361

Changes in the contract asset and liability balances during the six months ended February 28, 2026 were a result of normal business activity and not materially impacted by any other factors.

Revenues recognized during the three and six months ended February 28, 2026 that were included in Deferred revenues as of November 30, 2025 and August 31, 2025 were $3.0 billion and $4.4 billion, respectively. Revenues recognized during the three and six months ended February 28, 2025 that were included in Deferred revenues as of November 30, 2024 and August 31, 2024 were $2.6 billion and $3.7 billion, respectively.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		14

3. Earnings Per Share

Basic and diluted earnings per share are calculated as follows:


	Three Months Ended				Six Months Ended
	February 28, 2026		February 28, 2025			February 28, 2026		February 28, 2025
Basic earnings per share
Net income attributable to Accenture plc	$	1,825,239	$	1,788,075		$	4,036,800	$	4,066,969
Basic weighted average Class A ordinary shares	616,992,111		626,824,946			618,155,993		626,247,762
Basic earnings per share	$	2.96	$	2.85		$	6.53	$	6.49
Diluted earnings per share
Net income attributable to Accenture plc	$	1,825,239	$	1,788,075		$	4,036,800	$	4,066,969
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1)	1,714		1,685			3,797		3,855
Net income for diluted earnings per share calculation	$	1,826,953	$	1,789,760		$	4,040,597	$	4,070,824
Basic weighted average Class A ordinary shares	616,992,111		626,824,946			618,155,993		626,247,762
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	579,429		590,760			581,368		593,312
Diluted effect of employee compensation related to Class A ordinary shares	4,547,662		6,619,249			5,300,466		7,406,861
Diluted effect of share purchase plans related to Class A ordinary shares	521,689		177,023			546,274		295,277
Diluted weighted average Class A ordinary shares (2)	622,640,891		634,211,978			624,584,101		634,543,212
Diluted earnings per share	$	2.93	$	2.82		$	6.47	$	6.42

(1)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.

(2)The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		15

4. Accumulated Other Comprehensive Loss

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc:


	Three Months Ended				Six Months Ended
	February 28, 2026		February 28, 2025		February 28, 2026		February 28, 2025
Foreign currency translation
Beginning balance	$	(1,233,235)	$	(1,770,726)	$	(1,060,062)	$	(1,295,743)
Foreign currency translation	345,924		(174,026)		164,038		(660,113)
Income tax benefit (expense)	(544)		4,506		5,261		5,536
Portion attributable to noncontrolling interests	(6,473)		2,617		(3,565)		12,691
Foreign currency translation, net of tax	338,907		(166,903)		165,734		(641,886)
Ending balance	(894,328)		(1,937,629)		(894,328)		(1,937,629)

Defined benefit plans
Beginning balance	(129,120)		(269,930)		(195,940)		(254,172)
Actuarial gains (losses)	30,227		—		109,527		—

Prior service costs arising during the period	(102,407)		—		(102,407)		—
Reclassifications into net periodic pension and post-retirement expense	7,778		4,255		10,851		(13,425)
Income tax benefit (expense)	17,403		(833)		1,913		1,074
Portion attributable to noncontrolling interests	44		(3)		(19)		12
Defined benefit plans, net of tax	(46,955)		3,419		19,865		(12,339)
Ending balance	(176,075)		(266,511)		(176,075)		(266,511)

Cash flow hedges
Beginning balance	(234,022)		(8,738)		(209,377)		(4,827)
Unrealized gain (loss)	(181,447)		(113,620)		(235,354)		(99,022)
Reclassification adjustments into Cost of services	58,133		1,830		87,487		(5,647)
Income tax benefit (expense)	27,163		16,149		27,048		5,113
Portion attributable to noncontrolling interests	90		89		113		93
Cash flow hedges, net of tax	(96,061)		(95,552)		(120,706)		(99,463)
Ending balance (1)	(330,083)		(104,290)		(330,083)		(104,290)










Accumulated other comprehensive loss	$	(1,400,486)	$	(2,308,430)	$	(1,400,486)	$	(2,308,430)

(1)As of February 28, 2026, $206,534 of net unrealized losses related to derivatives designated as cash flow hedges are expected to be reclassified into Cost of services in the next twelve months.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		16

5. Business Combinations

During the six months ended February 28, 2026, we completed individually immaterial acquisitions for total consideration of $1,856,740, net of cash acquired. The pro forma effects of these acquisitions on our operations were not material.

6. Goodwill and Intangible Assets

Goodwill

The changes in the carrying amount of goodwill by reportable segment are as follows:


	August 31, 2025		Additions/ Adjustments		Foreign Currency Translation		February 28, 2026
Americas	$	12,414,698	$	1,347,619	$	19,093	$	13,781,410
EMEA	8,036,627		30,831		78,107		8,145,565
Asia Pacific	2,085,091		587,525		(18,438)		2,654,178
Total	$	22,536,416	$	1,965,975	$	78,762	$	24,581,153

Goodwill includes immaterial adjustments related to prior period acquisitions.

Intangible Assets

Our definite-lived intangible assets by major asset class are as follows:


	February 28, 2026						August 31, 2025
Intangible Asset Class	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer-related	$	4,045,034	$	(1,728,174)	$	2,316,860	$	3,735,706	$	(1,572,270)	$	2,163,436
Technology	294,123		(186,720)		107,403		294,292		(173,864)		120,428
Patents	110,668		(71,006)		39,662		114,739		(72,430)		42,309
Other	127,755		(43,146)		84,609		125,255		(40,673)		84,582
Total	$	4,577,580	$	(2,029,046)	$	2,548,534	$	4,269,992	$	(1,859,237)	$	2,410,755

Total amortization related to our intangible assets was $171,754 and $324,201 for the three and six months ended February 28, 2026, respectively. Total amortization related to our intangible assets was $152,162 and $312,376 for the three and six months ended February 28, 2025, respectively. Estimated future amortization related to intangible assets held as of February 28, 2026 is as follows:


Fiscal Year	Estimated Amortization
Remainder of 2026	$	298,607
2027	545,673
2028	506,276
2029	409,819
2030	311,173
Thereafter	476,986
Total	$	2,548,534


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		17

7. Shareholders’ Equity

Dividends

Our dividend activity during the six months ended February 28, 2026 is as follows:


	Dividend Per Share		Accenture plc Class A Ordinary Shares			Accenture Canada Holdings Inc. Exchangeable Shares			Total Cash Outlay
Dividend Payment Date			Record Date	Cash Outlay		Record Date	Cash Outlay
November 14, 2025	$	1.63	October 10, 2025	$	1,008,864	October 9, 2025	$	952	$	1,009,816
February 13, 2026	1.63		January 13, 2026	1,006,750		January 12, 2026	946		1,007,696
Total Dividends				$	2,015,614		$	1,898	$	2,017,512

The payment of cash dividends includes the net effect of $56,954 of additional restricted stock units being issued as a part of our share plans, which resulted in 255,882 restricted share units being issued.

Subsequent Event

On March 18, 2026, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.63 per share on our Class A ordinary shares for shareholders of record at the close of business on April 9, 2026 payable on May 15, 2026.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		18

8. Financial Instruments

Derivatives

In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts.

Cash Flow Hedges

For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. For information related to derivatives designated as cash flow hedges that were reclassified into Cost of services during the three and six months ended February 28, 2026 and 2025, as well as those expected to be reclassified into Cost of services in the next twelve months, see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements.

Other Derivatives

Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were net losses of $12,718 and $37,448 for the three and six months ended February 28, 2026, respectively, and net losses of $12,442 and $16,698 for the three and six months ended February 28, 2025, respectively. Gains and losses on these contracts are recorded in Other income (expense), net in the Consolidated Income Statements and are offset by gains and losses on the related hedged items.

Fair Value of Derivative Instruments

The notional and fair values of all derivative instruments are as follows:


	February 28, 2026		August 31, 2025
Assets
Cash Flow Hedges
Other current assets	$	5,562	$	13,208
Other non-current assets	4,108		5,506
Other Derivatives
Other current assets	20,037		18,133
Total assets	$	29,707	$	36,847
Liabilities
Cash Flow Hedges
Other accrued liabilities	$	212,096	$	128,285
Other non-current liabilities	179,826		126,793
Other Derivatives
Other accrued liabilities	15,230		26,311
Total liabilities	$	407,152	$	281,389
Total fair value	$	(377,445)	$	(244,542)
Total notional value	$	16,026,455	$	17,201,447

We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, we record derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements is as follows:


	February 28, 2026		August 31, 2025
Net derivative assets	$	15,632	$	767
Net derivative liabilities	393,077		245,309
Total fair value	$	(377,445)	$	(244,542)


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		19

9. Borrowings and Indebtedness

On October 4, 2024, Accenture Capital Inc. (“Accenture Capital”), a wholly owned finance subsidiary of Accenture plc, issued $5 billion aggregate principal amount of senior unsecured notes. Net proceeds from the offering are being used for general corporate purposes, including repayment of outstanding commercial paper borrowings. Interest on the senior unsecured notes is payable semi-annually in arrears. Accenture Capital may redeem the senior unsecured notes at any time in whole, or from time to time, in part at specified redemption prices. Accenture plc and Accenture Capital are not subject to any financial covenants under the senior unsecured notes.

The following is a summary of total outstanding debt as of February 28, 2026 and August 31, 2025, respectively:


	February 28, 2026		August 31, 2025
Current portion of long-term debt and bank borrowings
Commercial paper (1)	$	99,581	$	99,963
Other (2)	14,482		14,521
Total current portion of long-term debt and bank borrowings	$	114,063	$	114,484

Long-term debt
Senior notes – 3.90% due 2027	$	1,100,000	$	1,100,000
Senior notes – 4.05% due 2029	1,200,000		1,200,000
Senior notes – 4.25% due 2031	1,200,000		1,200,000
Senior notes – 4.50% due 2034	1,500,000		1,500,000
Total principal amount (3)	$	5,000,000	$	5,000,000
Less: unamortized debt discount and issuance costs	(29,336)		(32,774)
Total carrying amount	$	4,970,664	$	4,967,226
Other (2)	59,658		66,943
Total long-term debt	$	5,030,322	$	5,034,169

(1)The carrying amounts of the commercial paper as of February 28, 2026 and August 31, 2025 include the remaining principal outstanding of $100,000 and $100,000, respectively, net of total unamortized discounts of $419 and $37, respectively. The weighted-average effective interest rate for the commercial paper was 3.8% and 4.5% as of February 28, 2026 and August 31, 2025, respectively.

(2)Amounts primarily include finance lease liabilities.

(3)The total estimated fair value of our senior notes was $5.0 billion as of February 28, 2026. The fair value was determined based on quoted prices as of the last trading day of the second quarter of fiscal 2026 and is classified as Level 2 within the fair value hierarchy.

As of February 28, 2026, future principal payments for total outstanding debt, excluding finance leases, are summarized as follows:


Fiscal Year	Amount
Remainder of 2026	$	100,000
2027	—
2028	1,100,000
2029	—
2030	1,200,000
Thereafter	2,700,000
Total	$	5,100,000


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		20

As of February 28, 2026, we had the following borrowing facilities:


	Credit Facilities
Syndicated loan facility (1)	$	5,500,000
Separate, uncommitted, unsecured multicurrency revolving credit facilities (2)	2,188,837
Local guaranteed and non-guaranteed lines of credit (3)	305,662
Total	$	7,994,499

(1)This facility, which matures on May 14, 2029, provides unsecured, revolving borrowing capacity for general corporate purposes, including the issuance of letters of credit and short-term commercial paper. Borrowings under this facility will accrue interest at the applicable risk-free rate plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees.

(2)We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of February 28, 2026 and August 31, 2025, we had no borrowings under these facilities.

(3)We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of February 28, 2026 and August 31, 2025, we had no borrowings under these various facilities.

We had an aggregate of $1,393,805 and $1,373,620 of letters of credit outstanding and $100,000 and $100,000 (excluding unamortized discounts) of commercial paper outstanding as of February 28, 2026 and August 31, 2025, respectively. The amount of letters of credit and commercial paper outstanding reduces the available borrowing capacity under the facilities described above.

10. Income Taxes

We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs.

Our effective tax rates for the three months ended February 28, 2026 and 2025 were 24.3% and 20.4%, respectively. The higher effective tax rate for the three months ended February 28, 2026 was primarily due to reduced tax benefits from share-based payments and final determinations of prior year taxes, partially offset by reduced tax expense from changes in the geographic distribution of earnings. Our effective tax rates for the six months ended February 28, 2026 and 2025 were 24.4% and 21.1%, respectively. The higher effective tax rate for the six months ended February 28, 2026 was primarily due to reduced tax benefits from adjustments to prior year tax liabilities and share-based payments.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		21

11. Commitments and Contingencies

Indemnifications and Guarantees

In the normal course of business and in conjunction with certain client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients with respect to certain matters.

As of February 28, 2026 and August 31, 2025, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $2,198,000 and $2,225,000, respectively, of which all but approximately $57,000 and $55,000, respectively, may be recovered from the other third parties if we are obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, we cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement.

As of February 28, 2026 and August 31, 2025, we have issued or provided guarantees in the form of letters of credit and surety bonds of $2,056,382 ($1,844,413 net of recourse provisions) and $1,997,596 ($1,788,832 net of recourse provisions), respectively, the majority of which support certain contracts that require us to provide them as a guarantee of our performance. These guarantees are typically renewed annually and remain in place until the contractual obligations are satisfied. In general, we would only be liable for these guarantees in the event we defaulted in performing our obligations under each contract, the probability of which we believe is remote.

To date, we have not been required to make any significant payment under any of the arrangements described above. We have assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations, indemnification provisions, letters of credit and surety bonds, and believe that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole.

Legal Contingencies

As of February 28, 2026, we or our present personnel had been named as a defendant in various litigation matters. We and/or our personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of our business around the world. Based on the present status of these matters, except as otherwise noted below, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on our results of operations or financial condition.

On July 24, 2019, Accenture was named in a putative class action lawsuit filed by consumers of Marriott International, Inc. (“Marriott”) in the U.S. District Court for the District of Maryland. The complaint alleges negligence by us, and seeks monetary damages, costs and attorneys’ fees and other related relief, relating to a data security incident involving unauthorized access to the reservations database of Starwood Worldwide Resorts, Inc. (“Starwood”), which was acquired by Marriott on September 23, 2016. Since 2009, we have provided certain IT infrastructure outsourcing services to Starwood. On May 3, 2022, the court issued an order granting in part the plaintiffs’ motion for class certification, which we appealed. On August 17, 2023, the appeals court vacated the class certification and remanded the case to the district court for consideration of, among other things, the class action waiver signed by Starwood customer plaintiffs. On November 29, 2023, the district court reinstated the classes previously certified by the court in May 2022. We appealed the district court’s decision, and on June 3, 2025, the appeals court again reversed the class certification and declined to order another remand to the district court on those certification issues. We continue to believe the lawsuit is without merit and we will continue to vigorously defend it. At present, we do not believe any losses from this matter will have a material effect on our results of operations or financial condition.

After Accenture Federal Services (“AFS”) made a voluntary disclosure to the U.S. government, the U.S. Department of Justice (“DOJ”) initiated a civil and criminal investigation concerning whether one or more employees provided inaccurate submissions to an assessor who was evaluating on behalf of the U.S. government an AFS service offering and whether the service offering fully implemented required federal security controls. AFS is responding to an administrative subpoena and cooperating with DOJ’s investigation. This matter could subject us to adverse consequences, including civil and criminal penalties, including under the civil U.S. False Claims Act and/or other statutes, and administrative sanctions, such as termination of contracts, forfeiture of profits, suspension of payments, fines and suspensions or debarment from doing business with agencies of the U.S. government. We cannot at this time determine when or how this matter will be resolved or estimate the cost or range of costs in excess of the amounts already accrued that are reasonably likely to be incurred in connection with this matter.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		22

12. Segment Reporting

Operating segments are components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker(s). Our three reportable segments are our geographic markets: Americas, EMEA (Europe, Middle East and Africa) and Asia Pacific. Each market represents a strategic business unit providing consulting and managed services to clients across different industries.

Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer who evaluate our reportable segments based on segment revenue and operating income. Company resources are aligned to reportable segments based on market demand.

Information regarding our geographic markets is as follows. Amounts are attributed to geographic markets based on where clients are located. Our expenses primarily consist of employee compensation costs, subcontractor costs and facilities and technology costs.


Three Months Ended February 28, 2026	Americas		EMEA		Asia Pacific		Total
Revenues	$	8,896,402	$	6,569,391	$	2,578,273	$	18,044,066
Less:
Payroll costs	5,820,277		4,612,648		1,620,452		12,053,377
Non-payroll costs including subcontractor costs (1)	1,491,471		1,128,806		483,342		3,103,619
Depreciation and amortization (2)	191,595		151,190		50,738		393,523

Operating income	1,393,059		676,747		423,741		2,493,547
Net assets as of February 28, 2026 (4)	6,147,106		3,016,035		495,697		9,658,838
Property & equipment, net as of February 28, 2026	569,721		513,096		518,006		1,600,823

Three Months Ended February 28, 2025
Revenues	$	8,553,098	$	5,803,875	$	2,302,328	$	16,659,301
Less:
Payroll costs	5,652,551		4,040,884		1,492,598		11,186,033
Non-payroll costs including subcontractor costs (1)	1,457,987		992,021		405,226		2,855,234
Depreciation and amortization (2)	202,117		131,735		39,468		373,320

Operating income	1,240,443		639,235		365,036		2,244,714
Net assets as of February 28, 2025 (4)	5,500,028		3,115,449		637,455		9,252,932
Property & equipment, net as of February 28, 2025	615,276		466,836		428,729		1,510,841


Six Months Ended February 28, 2026	Americas		EMEA		Asia Pacific		Total
Revenues	$	17,976,461	$	13,504,624	$	5,305,106	$	36,786,191
Less:
Payroll costs	11,649,198		9,233,454		3,300,805		24,183,457
Non-payroll costs including subcontractor costs (1)	2,971,863		2,227,791		962,828		6,162,482
Depreciation and amortization (2)	368,257		296,330		100,879		765,466
Business optimization costs (3)	66,749		169,811		70,981		307,541
Operating income	2,920,394		1,577,238		869,613		5,367,245
Net assets as of February 28, 2026 (4)	6,147,106		3,016,035		495,697		9,658,838
Property & equipment, net as of February 28, 2026	569,721		513,096		518,006		1,600,823

Six Months Ended February 28, 2025
Revenues	$	17,286,193	$	12,215,827	$	4,846,826	$	34,348,846
Less:
Payroll costs	11,307,815		8,280,595		3,045,701		22,634,111
Non-payroll costs including subcontractor costs (1)	2,956,155		1,988,258		817,408		5,761,821
Depreciation and amortization (2)	404,546		271,762		83,415		759,723

Operating income	2,617,677		1,675,212		900,302		5,193,191
Net assets as of February 28, 2025 (4)	5,500,028		3,115,449		637,455		9,252,932
Property & equipment, net as of February 28, 2025	615,276		466,836		428,729		1,510,841

(1)Non-payroll costs primarily include subcontractor costs and other non-payroll such as facilities, technology and travel costs.

(2)Amounts include depreciation on property and equipment and amortization of intangible assets and deferred transition costs.

(3)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. We recorded a total of $923 million under the program, including $628 million of employee severance and $295 million primarily related to the divestiture of two acquisitions in the Americas.

(4)We do not allocate total assets by reportable segment. Reportable segment assets directly attributable to a reportable segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues.


Table of Contents	Notes To Consolidated Financial Statements (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed)
ACCENTURE FORM 10-Q		23

Revenues by industry group and type of work are as follows:



	Three Months Ended				Six Months Ended
	February 28, 2026		February 28, 2025		February 28, 2026		February 28, 2025
Industry Groups
Communications, Media & Technology	$	3,090,839	$	2,729,655	$	6,193,296	$	5,587,540
Financial Services	3,395,016		3,010,430		6,997,388		6,179,265
Health & Public Service	3,670,199		3,608,912		7,467,036		7,421,521
Products	5,476,867		5,051,839		11,218,108		10,477,156
Resources	2,411,145		2,258,465		4,910,363		4,683,364

Total Revenues	$	18,044,066	$	16,659,301	$	36,786,191	$	34,348,846
Type of Work
Consulting	$	8,859,641	$	8,282,260	$	18,274,208	$	17,327,488
Managed Services	9,184,425		8,377,041		18,511,983		17,021,358
Total Revenues	$	18,044,066	$	16,659,301	$	36,786,191	$	34,348,846


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	24

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis should be read in conjunction with our Consolidated Financial Statements and related Notes included elsewhere in this Quarterly Report on Form 10-Q and in our Annual Report on Form 10-K for the year ended August 31, 2025, and with the information under the headings “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our Annual Report on Form 10-K for the year ended August 31, 2025.

We use the terms “Accenture,” “we,” “our” and “us” in this report to refer to Accenture plc and its subsidiaries. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2026” means the 12-month period that will end on August 31, 2026. All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year.

We use the term “in local currency” so that certain financial results may be viewed without the impact of foreign currency exchange rate fluctuations, thereby facilitating period-to-period comparisons of business performance. 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.

Disclosure Regarding Forward-Looking Statements

This Quarterly Report on Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 (the “Exchange Act”) relating to our operations, results of operations and other matters that are based on our current expectations, estimates, assumptions and projections. Words such as “may,” “will,” “should,” “likely,” “anticipates,” “aspires,” “expects,” “intends,” “plans,” “projects,” “believes,” “estimates,” “positioned,” “outlook,” “goal,” “target,” and similar expressions are used to identify these forward-looking statements. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Forward-looking statements are based upon assumptions as to future events that may not prove to be accurate. Actual outcomes and results may differ materially from what is expressed or forecast in these forward-looking statements. Risks, uncertainties and other factors that might cause such differences, some of which could be material, include but are not limited to those identified below. 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.

Business Risks

•Our 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 our clients’ businesses and levels of business activity.

•Our business depends on generating and maintaining client demand for our solutions and services, including through the adaptation and expansion of our 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 our results of operations.

•Risks and uncertainties related to the development and use of AI, including advanced AI, could harm our business, damage our reputation or give rise to legal or regulatory action.

•If we are unable to match people and their skills with client demand around the world and attract and retain professionals with strong leadership skills, our business, the utilization rate of our professionals and our results of operations may be materially adversely affected.

•We face legal, reputational and financial risks from any failure to protect client and/or Accenture data from security incidents or cyberattacks.

•The markets in which we operate are highly competitive, and we might not be able to compete effectively.

•If we do not successfully manage and develop our relationships with our ecosystem partners or if we fail to anticipate and establish new alliances in new technologies, our results of operations could be adversely affected.

•Our ability to attract and retain business and employees may depend on our reputation in the marketplace.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	25

Financial Risks

•Our profitability could materially suffer due to pricing pressure, if we are unable to remain competitive, if our cost-management strategies are unsuccessful or if we experience delivery inefficiencies or fail to satisfy certain agreed-upon targets or specific service levels.

•Changes in our 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 our effective tax rate, results of operations, cash flows and financial condition.

•Our results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates.

•Our debt obligations could adversely affect our business and financial condition.

Operational Risks

•As a result of our geographically diverse operations and our strategy to continue to grow in our key markets around the world, we are more susceptible to certain risks.

•If we are unable to manage the organizational challenges associated with our size, we might be unable to achieve our business objectives.

•We might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses.

Legal and Regulatory Risks

•Our business could be materially adversely affected if we incur legal liability.

•Our work with government clients exposes us to additional risks inherent in the government contracting environment.

•Our global operations expose us to numerous and sometimes conflicting legal and regulatory requirements, and violation of these regulations could harm our business.

•If we are unable to protect or enforce our intellectual property rights, or if our solutions or services infringe upon the intellectual property rights of others or we lose our ability to utilize the intellectual property of others, our business could be adversely affected.

•We are incorporated in Ireland and Irish law differs from the laws in effect in the United States and might afford less protection to our shareholders. We may also be subject to criticism and negative publicity related to our incorporation in Ireland.

For a more detailed discussion of these factors, see the information under the heading “Risk Factors” in our Annual Report on Form 10-K for the year ended August 31, 2025. Our forward-looking statements speak only as of the date of this report or as of the date they are made, and we undertake no obligation to update any forward-looking statements.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	26

Overview

Accenture is a leading solutions and services company that helps enterprises reinvent by building their digital core and unleashing the power of AI to create value at speed across the enterprise, bringing together our people, proprietary assets and platforms, and deep ecosystem relationships. Through our Reinvention Services we bring together our capabilities across strategy, consulting, technology, operations, Song and Industry X with our deep industry expertise to create and deliver solutions and services for our clients. We serve clients in three geographic markets: the Americas, EMEA (Europe, Middle East and Africa) and Asia Pacific.

Our results of operations are affected by economic conditions, including macroeconomic conditions, the overall inflationary environment, new and rapidly changing technologies, and levels of business confidence. We continue to see significant economic and geopolitical uncertainty in many markets around the world, which has impacted and may continue to impact our business. While the discretionary environment is unchanged, clients continue to prioritize large-scale transformations, which include becoming AI-ready.

Key Metrics

Key metrics for the second quarter of fiscal 2026 compared to the second quarter of fiscal 2025 are included below.

•Revenues of $18.0 billion, an increase of 8% in U.S. dollars and 4% in local currency;

•New bookings of $22.1 billion, an increase of 6% in U.S. dollars and 1% in local currency;

•Operating margin of 13.8%, compared to operating margin of 13.5% in the second quarter of fiscal 2025;

•Diluted earnings per share of $2.93, compared to diluted earnings per share of $2.82, a 4% increase over the second quarter of fiscal 2025;

•Cash returned to shareholders of $2.7 billion, including dividends of $1.0 billion and share purchases of $1.7 billion.

Revenues


		Three Months Ended				Percent Increase (Decrease) U.S. Dollars		Percent Increase (Decrease) Local Currency		Percent of Revenues for the Three Months Ended
(in billions of U.S. dollars)		February 28, 2026		February 28, 2025						February 28, 2026		February 28, 2025

Geographic Markets	Americas	$	8.9	$	8.6	4	%	3	%	49	%	51	%
	EMEA	6.6		5.8		13		2		36		35
	Asia Pacific	2.6		2.3		12		10		14		14
	Total Revenues	$	18.0	$	16.7	8	%	4	%	100	%	100	%


Industry Groups	Communications, Media & Technology	$	3.1	$	2.7	13	%	10	%	17	%	16	%
	Financial Services	3.4		3.0		13		7		19		18
	Health & Public Service	3.7		3.6		2		(1)		20		22
	Products	5.5		5.1		8		3		30		30
	Resources	2.4		2.3		7		2		13		14
	Total Revenues	$	18.0	$	16.7	8	%	4	%	100	%	100	%


Type of Work	Consulting	$	8.9	$	8.3	7	%	3	%	49	%	50	%
	Managed Services	9.2		8.4		10		5		51		50
	Total Revenues	$	18.0	$	16.7	8	%	4	%	100	%	100	%

Amounts in table may not total due to rounding.

Revenues for the second quarter of fiscal 2026 increased 8% in U.S. dollars and 4% in local currency compared to the second quarter of fiscal 2025. During the second quarter of fiscal 2026, revenue growth in local currency was very strong in Asia Pacific and modest in the Americas and EMEA. We experienced local currency revenue growth that was very strong in Communications, Media & Technology, strong in Financial Services and modest in Products and Resources, partially offset by a slight decline in Health & Public Service. Revenue growth in local currency was solid in managed services and modest in consulting. While the business environment remained competitive, pricing improved in some areas of our business. We define pricing as the contract profitability or margin on the work that we sell.

In our consulting business, revenues for the second quarter of fiscal 2026 increased 7% in U.S. dollars and 3% in local currency compared to the second quarter of fiscal 2025. Consulting revenue growth in local currency for the second quarter of fiscal 2026 was driven by very strong growth in Asia Pacific and modest growth in the Americas, partially offset by a modest decline in


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	27

EMEA. Our consulting revenue continues to be driven by helping our clients accelerate their reinvention, leveraging cloud, enterprise platforms, security, AI and data, including advanced AI, as well as our change capabilities to help clients build new skills and drive the successful adoption of new processes and technologies. In addition, clients continue to be focused on initiatives designed to deliver cost savings, supply chain and operational resilience, as well as to accelerate growth and improve customer experiences. While we continue to experience demand for these services, we also continue to see a slower pace and level of client spending, particularly for smaller contracts with a shorter duration.

In our managed services business, revenues for the second quarter of fiscal 2026 increased 10% in U.S. dollars and 5% in local currency compared to the second quarter of fiscal 2025. Managed services revenue growth in local currency for the second quarter of fiscal 2026 was driven by very strong growth in Asia Pacific, strong growth in EMEA and solid growth in the Americas. We continue to experience growing demand to assist clients with reinvented operations, application development and maintenance, and infrastructure management including cloud and security. Clients continue to be focused on transforming their operations through technology, AI and data, and leveraging our proprietary assets and platforms and talent to drive productivity and cost savings.

As we are a global company, our revenues are denominated in multiple currencies and may be significantly affected by currency exchange rate fluctuations. While a significant portion of our revenues are in U.S. dollars, the majority of our revenues are denominated in other currencies, including the Euro, Japanese yen and U.K. pound. There continues to be volatility in foreign currency exchange rates. Unfavorable fluctuations in foreign currency exchange rates have had and could in the future have a material effect on our financial results. If the U.S. dollar weakens against other currencies, resulting in favorable currency translation, our revenues, revenue growth and results of operations in U.S. dollars may be higher. If the U.S. dollar strengthens against other currencies, resulting in unfavorable currency translation, our revenues, revenue growth and results of operations in U.S. dollars may be lower. The U.S. dollar weakened against various currencies during the three and six months ended February 28, 2026 compared to the three and six months ended February 28, 2025, resulting in favorable currency translation and U.S. dollar revenue growth that was approximately 4.4% and 2.8% higher, respectively, than our revenue growth in local currency. Assuming that exchange rates stay within recent ranges for the remainder of fiscal 2026, we estimate that our full fiscal 2026 revenue growth in U.S. dollars will be approximately 2% higher than our revenue growth in local currency.

People Metrics

Utilization

Workforce

Annualized Voluntary Attrition

93%

786,000+

13%

compared to 91% in the second quarter of fiscal 2025

compared to approximately 801,000 as of February 28, 2025

consistent with the second quarter of fiscal 2025

Utilization for the second quarter of fiscal 2026 was 93%, compared to 91% in the second quarter of fiscal 2025. We hire to meet current and projected future demand. We proactively plan and manage the size and composition of our workforce and take actions as needed to address changes in the anticipated demand for our solutions and services, given that compensation costs are the most significant portion of our operating expenses. Our workforce, the majority of which serves our clients, was approximately 786,000 as of February 28, 2026, compared to approximately 779,000 as of August 31, 2025 and 801,000 as of February 28, 2025.

For the second quarter of fiscal 2026, annualized attrition, excluding involuntary terminations, was 13%, consistent with the second quarter of fiscal 2025. We evaluate voluntary attrition, adjust levels of new hiring and use involuntary terminations as a means to keep our supply of skills and resources in balance with changes in client demand.

In addition, we adjust compensation to provide market relevant pay based on the skills of our people and locations where we operate. We also consider a variety of factors, including the macroeconomic environment, in making our decisions around pay and benefits. We strive to adjust pricing as well as drive cost and delivery efficiencies, such as changing the mix of people and utilizing technology, to reduce the impact of compensation increases on our margin and contract profitability.

Our ability to grow our revenues and maintain or increase our margin could be adversely affected if we are unable to: match people and skills with the types or amounts of solutions and services clients are demanding; recover or offset (increases) in compensation; deploy our employees globally on a timely basis; manage attrition; and/or effectively assimilate new employees.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	28

New Bookings


	Three Months Ended				Percent Increase (Decrease) U.S. Dollars		Percent Increase (Decrease) Local Currency		Six Months Ended				Percent Increase (Decrease) U.S. Dollars		Percent Increase (Decrease) Local Currency
(in billions of U.S. dollars)	February 28, 2026		February 28, 2025						February 28, 2026		February 28, 2025
Consulting	$	11.3	$	10.5	8	%	3	%	$	21.2	$	19.7	8	%	4	%
Managed Services	10.8		10.4		3	%	(1)	%	21.8		19.9		10	%	6	%
Total New Bookings	$	22.1	$	20.9	6	%	1	%	$	43.0	$	39.6	9	%	5	%

We provide information regarding our new bookings, which include new contracts, including those acquired through acquisitions, as well as renewals, extensions and changes to existing contracts, because we believe doing so provides useful trend information regarding changes in the volume of our new business over time. New bookings can vary significantly quarter to quarter depending in part on the timing of the signing of a small number of large managed services contracts. The types of solutions and services clients are demanding and the pace and level of their spending may impact the conversion of new bookings to revenues. For example, managed services bookings, which are typically for multi-year contracts, generally convert to revenue over a longer period of time compared to consulting bookings.

Information regarding our new bookings is not comparable to, nor should it be substituted for, an analysis of our revenues over time. New bookings involve estimates and judgments. There are no third-party standards or requirements governing the calculation of bookings. We do not update our new bookings for material subsequent terminations or reductions related to bookings originally recorded in prior fiscal years. New bookings are recorded using then-existing foreign currency exchange rates and are not subsequently adjusted for foreign currency exchange rate fluctuations.

The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Only the non-cancelable portion of these contracts is included in our remaining performance obligations disclosed in Note 2 (Revenues) to our Consolidated Financial Statements under Item 1, “Financial Statements.” Accordingly, a significant portion of what we consider contract bookings is not included in our remaining performance obligations.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	29

Results of Operations for the Three and Six Months Ended February 28, 2026 Compared to the Three and Six Months Ended February 28, 2025

Revenues

Revenues by geographic market, industry group and type of work are as follows:


	Three Months Ended					Percent Increase (Decrease) U.S. Dollars		Percent Increase (Decrease) Local Currency		Six Months Ended				Percent Increase (Decrease) U.S. Dollars		Percent Increase (Decrease) Local Currency
(in millions of U.S. dollars)	February 28, 2026		February 28, 2025		February 28, 2026					February 28, 2025
Geographic Markets
Americas	$	8,896	$	8,553		4	%	3	%	$	17,976	$	17,286	4	%	4	%
EMEA	6,569		5,804			13		2		13,505		12,216		11		3
Asia Pacific	2,578		2,302			12		10		5,305		4,847		9		9
Total	$	18,044	$	16,659		8	%	4	%	$	36,786	$	34,349	7	%	4	%
Industry Groups
Communications, Media & Technology	$	3,091	$	2,730		13	%	10	%	$	6,193	$	5,588	11	%	9	%
Financial Services	3,395		3,010			13		7		6,997		6,179		13		9
Health & Public Service	3,670		3,609			2		(1)		7,467		7,422		1		(1)
Products	5,477		5,052			8		3		11,218		10,477		7		3
Resources	2,411		2,258			7		2		4,910		4,683		5		2
Total	$	18,044	$	16,659		8	%	4	%	$	36,786	$	34,349	7	%	4	%
Type of Work
Consulting	$	8,860	$	8,282		7	%	3	%	$	18,274	$	17,327	5	%	3	%
Managed Services	9,184		8,377			10		5		18,512		17,021		9		6
Total	$	18,044	$	16,659		8	%	4	%	$	36,786	$	34,349	7	%	4	%

Amounts in table may not total due to rounding.

Geographic Markets

The following revenues commentary discusses the primary drivers of local currency revenue changes by geographic market for the three and six months ended February 28, 2026 compared to the three and six months ended February 28, 2025:

Americas

•Three Months. Revenues increased 3% in local currency, led by growth in Banking & Capital Markets, Software & Platforms and Industrials, partially offset by a decline in Public Service, driven by our U.S. federal business. Revenue growth was driven by the United States.

•Six Months. Revenues increased 4% in local currency, led by growth in Banking & Capital Markets, Industrials and Software & Platforms, partially offset by a decline in Public Service, driven by our U.S. federal business. Revenue growth was driven by the United States.

EMEA

•Three Months. Revenues increased 2% in local currency, led by growth in Insurance, Life Sciences and Public Service. Revenue growth was driven by the United Kingdom and Italy.

•Six Months. Revenues increased 3% in local currency, led by growth in Insurance, Banking & Capital Markets and Life Sciences. Revenue growth was driven by the United Kingdom and Italy.

Asia Pacific

•Three Months. Revenues increased 10% in local currency, led by growth in Banking & Capital Markets, Communications & Media and Public Service. Revenue growth was driven by Japan and Australia.

•Six Months. Revenues increased 9% in local currency, led by growth in Banking & Capital Markets, Communications & Media and Public Service. Revenue growth was driven by Japan and Australia.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	30

Operating Expenses

Operating expenses for the second quarter of fiscal 2026 increased $1,136 million, or 8%, compared to the second quarter of fiscal 2025, and decreased as a percentage of revenues to 86.2% from 86.5% during this period. Operating expenses for the six months ended February 28, 2026 increased $2,263 million, or 8%, compared to the six months ended February 28, 2025, and increased as a percentage of revenues to 85.4% over 84.9% during this period.

The primary categories of operating expenses include Cost of services, Sales and marketing and General and administrative costs. Cost of services is primarily driven by the cost of people serving our clients, which consists mainly of compensation and other payroll costs, as well as non-payroll costs such as subcontractors, facilities, technology and travel. Cost of services and the related gross margin may be impacted by several factors, including contract profitability, which includes the pricing on the work that we sell, as well as by the investments we make in our business, such as research and development to build assets, platforms and industry and functional solutions and strategic acquisitions, as well as in our people, such as total rewards and learning and professional development. Sales and marketing costs are driven primarily by compensation costs for business development activities; marketing- and advertising-related activities; and certain acquisition-related costs. General and administrative costs primarily include costs for people that are non-client-facing, information systems, office space and certain acquisition-related costs.

Operating expenses by category are as follows:


	Three Months Ended								Six Months Ended
(in millions of U.S. dollars)	February 28, 2026				February 28, 2025				Increase (Decrease)		February 28, 2026				February 28, 2025				Increase (Decrease)
Operating Expenses	$	15,551	86.2	%	$	14,415	86.5	%	$	1,136	$	31,419	85.4	%	$	29,156	84.9	%	$	2,263
Cost of services	12,585		69.7		11,684		70.1		900		25,130		68.3		23,551		68.6		1,579
Sales and marketing	1,749		9.7		1,677		10.1		72		3,624		9.9		3,488		10.2		136
General and administrative costs	1,217		6.7		1,053		6.3		163		2,358		6.4		2,117		6.2		241
Business optimization costs	—		—		—		—		—		308		0.8		—		—		308

Amounts in table may not total due to rounding.

Cost of Services

Cost of services for the second quarter of fiscal 2026 increased $900 million, or 8%, over the second quarter of fiscal 2025, and decreased as a percentage of revenues to 69.7% compared to 70.1% during this period. Gross margin for the second quarter of fiscal 2026 increased as a percentage of revenues to 30.3% compared to 29.9% during the second quarter of fiscal 2025 primarily due to lower non-payroll costs, including lower subcontractor costs.

Cost of services for the six months ended February 28, 2026 increased $1,579 million, or 7%, over the six months ended February 28, 2025, and decreased as a percentage of revenues to 68.3% compared to 68.6% during this period. Gross margin for the six months ended February 28, 2026 increased as a percentage of revenues to 31.7% compared to 31.4% during the six months ended February 28, 2025 primarily due to lower non-payroll costs, including lower subcontractor costs.

Sales and Marketing

Sales and marketing expense for the second quarter of fiscal 2026 increased $72 million, or 4%, over the second quarter of fiscal 2025, and decreased as a percentage of revenues to 9.7% from 10.1% during this period. Sales and marketing expense for the six months ended February 28, 2026 increased $136 million, or 4%, over the six months ended February 28, 2025, and decreased as a percentage of revenues to 9.9% from 10.2% during this period. The decrease as a percentage of revenues for the three and six months ended February 28, 2026 was primarily due to lower selling and business development costs.

General and Administrative Costs

General and administrative costs for the second quarter of fiscal 2026 increased $163 million, or 16%, over the second quarter of fiscal 2025, and increased as a percentage of revenues to 6.7% over 6.3% during this period primarily due to higher non-payroll costs, partially offset by lower payroll costs. General and administrative costs for the six months ended February 28, 2026 increased $241 million, or 11%, over the six months ended February 28, 2025, and increased as a percentage of revenues to 6.4% over 6.2% during this period.

Business Optimization Costs

During the first quarter of fiscal 2026, we completed our six-month business optimization program and recorded $308 million, primarily for employee severance. For additional information, see Note 12 (Segment Reporting) to our Consolidated Financial Statements under Item 1, “Financial Statements.”


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	31

Non-GAAP Financial Measures

We have presented operating income, operating margin, effective tax rate and diluted earnings per share on a non-GAAP or “adjusted” basis excluding the business optimization costs recorded in fiscal 2026 as we believe doing so facilitates understanding as to the impact of this item and our performance in comparison to the prior periods. While we believe that this non-GAAP financial information is useful in evaluating our 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.

Operating Income and Operating Margin

Operating income and operating margin for each of the geographic markets are as follows:


	Three Months Ended										Six Months Ended
	February 28, 2026				February 28, 2025							February 28, 2026				February 28, 2025
(in millions of U.S. dollars)	Operating Income		Operating Margin		Operating Income		Operating Margin		Increase (Decrease)			Operating Income		Operating Margin		Operating Income		Operating Margin		Increase (Decrease)
Americas	$	1,393	16	%	$	1,240	15	%	$	153		$	2,920	16	%	$	2,618	15	%	$	303
EMEA	677		10		639		11		38			1,577		12		1,675		14		(98)
Asia Pacific	424		16		365		16		59			870		16		900		19		(31)
Total	$	2,494	13.8	%	$	2,245	13.5	%	$	249		$	5,367	14.6	%	$	5,193	15.1	%	$	174

Amounts in table may not total due to rounding.

Operating income for the second quarter of fiscal 2026 increased $249 million, or 11%, compared with the second quarter of fiscal 2025. Operating margin for the second quarter of fiscal 2026 was 13.8%, compared with 13.5% for the second quarter of fiscal 2025. Operating income for the six months ended February 28, 2026 increased $174 million, or 3%, compared with the six months ended February 28, 2025. Operating margin for the six months ended February 28, 2026 was 14.6%, compared with 15.1% for the six months ended February 28, 2025.

Geographic Markets

We estimate that the aggregate percentage impact of foreign currency exchange rates on our operating income during the three and six months ended February 28, 2026 was similar to that disclosed for revenue for each geographic market. Additionally, payroll costs for our geographic markets increased in line with revenues. The commentary below provides insight into other factors affecting geographic market performance and operating income for the three and six months ended February 28, 2026 compared with the three and six months ended February 28, 2025:

Americas

•Three Months. Operating income increased due to revenue growth.

•Six Months. Operating income increased due to revenue growth, partially offset by the impact of business optimization costs.

EMEA

•Three Months. Operating income increased due to revenue growth.

•Six Months. Operating income decreased as revenue growth was offset by higher non-payroll costs and the impact of business optimization costs.

Asia Pacific

•Three Months. Operating income increased due to revenue growth, partially offset by higher non-payroll costs.

•Six Months. Operating income decreased as revenue growth was offset by higher non-payroll costs and the impact of business optimization costs.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	32

Operating Income and Operating Margin Excluding Business Optimization Costs (Non-GAAP)

The business optimization costs reduced operating margin for the six months ended February 28, 2026 by 80 basis points. Adjusted operating margin for the six months ended February 28, 2026 was 15.4%.


	Six Months Ended
	February 28, 2026								February 28, 2025
(in millions of U.S. dollars)	Operating Income (GAAP)		Business Optimization (1)		Operating Income (Non-GAAP)		Operating Margin (Non-GAAP)		Operating Income (GAAP)		Operating Margin (GAAP)		Increase (Decrease)
Americas	$	2,920	$	67	$	2,987	17	%	$	2,618	15	%	$	369
EMEA	1,577		170		1,747		13		1,675		14		72
Asia Pacific	870		71		941		18		900		19		40
Total	$	5,367	$	308	$	5,675	15.4	%	$	5,193	15.1	%	$	482

Amounts in tables may not total due to rounding.

(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.

Interest Income

Interest income for the second quarter of fiscal 2026 was $79 million, an increase of $2 million, or 3%, over the second quarter of fiscal 2025. Interest income for the six months ended February 28, 2026 was $185 million, an increase of $33 million, or 21%, over the six months ended February 28, 2025. The increase for the six months ended February 28, 2026 was primarily due to a higher average cash balance.

Interest Expense

Interest expense for the second quarter of fiscal 2026 was $64 million, a decrease of $1 million, or 2%, from the second quarter of fiscal 2025. Interest expense for the six months ended February 28, 2026 was $129 million, an increase of $34 million, or 36%, over the six months ended February 28, 2025. The increase for the six months ended February 28, 2026 was primarily due to a higher average long-term debt balance.

Other Income (Expense), net

Other income (expense), net primarily consists of foreign currency gains and losses, non-operating components of pension expense, as well as gains and losses associated with our investments. During the second quarter of fiscal 2026, Other income (expense), net decreased $84 million from the second quarter of fiscal 2025 primarily due to lower gains on investments. During the six months ended February 28, 2026, Other income (expense), net increased $8 million over the six months ended February 28, 2025.

Income Tax Expense

The effective tax rates for the second quarter of fiscal 2026 and 2025 were 24.3% and 20.4%, respectively. The higher effective tax rate was primarily due to reduced tax benefits from share-based payments and final determinations of prior year taxes, partially offset by reduced tax expense from changes in the geographic distribution of earnings. The effective tax rates for the six months ended February 28, 2026 and 2025 were 24.4% and 21.1%, respectively. The higher effective tax rate for the six months ended February 28, 2026 was primarily due to reduced tax benefits from adjustments to prior year tax liabilities and share-based payments.

Income Tax Expense Excluding Business Optimization Costs (Non-GAAP)

Excluding the business optimization costs of $308 million, and related reduction in tax expense of $57 million, our adjusted effective tax rate was 24.1% for the six months ended February 28, 2026.

Earnings Per Share

Diluted earnings per share were $2.93 for the second quarter of fiscal 2026, compared with $2.82 for the second quarter of fiscal 2025. Diluted earnings per share were $6.47 for the six months ended February 28, 2026, compared with $6.42 for the six months ended February 28, 2025. For information regarding our earnings per share calculations, see Note 3 (Earnings Per Share) to our Consolidated Financial Statements under Item 1, “Financial Statements.”


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	33

The increase in diluted earnings per share for the second quarter of fiscal 2026 compared to the second quarter of fiscal 2025 was due to the following factors:


	Three Months Ended
February 28, 2025 As Reported	$	2.82
Higher revenue and operating results	0.31
Lower share count	0.05
Lower non-operating income	(0.10)
Higher effective tax rate	(0.15)
February 28, 2026 As Reported	$	2.93

Earnings Per Share Excluding Business Optimization Costs (Non-GAAP)

The business optimization costs of $250 million, net of related taxes, decreased diluted earnings per share by $0.40 for the six months ended February 28, 2026. Adjusted diluted earnings per share were $6.87 for the six months ended February 28, 2026.


	Six Months Ended
February 28, 2025 As Reported	$	6.42

February 28, 2026 As Reported	$	6.47
Business optimization costs	0.49
Tax effect of business optimization costs (1)	(0.09)
February 28, 2026 As Adjusted	$	6.87

(1)The income tax effect of business optimization costs includes both the current and deferred income tax impact and was calculated by using the relevant tax rate of the country where the adjustments were recorded.

The increase in adjusted diluted earnings per share for the six months ended February 28, 2026 compared to diluted earnings per share for the six months ended February 28, 2025 was due to the following factors:


	Six Months Ended
February 28, 2025 As Reported	$	6.42
Higher revenue and operating results	0.60
Lower share count	0.10
Lower net income attributable to noncontrolling interests	0.01
Higher non-operating income	0.01
Higher effective tax rate	(0.27)
February 28, 2026 As Adjusted	$	6.87

Liquidity and Capital Resources

As of February 28, 2026, Cash and cash equivalents was $9.4 billion, compared with $11.5 billion as of August 31, 2025.

Cash flows from operating, investing and financing activities, as reflected in our Consolidated Cash Flows Statements, are summarized in the following table:


	Six Months Ended
(in millions of U.S. dollars)	February 28, 2026		February 28, 2025		Change
Net cash provided by (used in):
Operating activities	$	5,482	$	3,876	$	1,606
Investing activities	(2,246)		(793)		(1,453)
Financing activities	(5,324)		547		(5,871)
Effect of exchange rate changes on cash and cash equivalents	9		(144)		153
Net increase (decrease) in cash and cash equivalents	$	(2,080)	$	3,486	$	(5,566)

Amounts in table may not total due to rounding.

Operating activities: The $1,606 million increase in operating cash flows was primarily due to changes in operating assets and liabilities, including higher collections on net client balances (receivables from clients, contract assets and deferred revenues).


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	34

Investing activities: The $1,453 million increase in cash used was primarily due to higher spending on business acquisitions. For additional information, see Note 5 (Business Combinations) to our Consolidated Financial Statements under Item 1, “Financial Statements.”

Financing activities: The $5,871 million decrease in financing cash flows was primarily due to lower net proceeds from borrowings, as well as an increase in the net purchases of shares. For additional information, see Note 9 (Borrowings and Indebtedness) to our Consolidated Financial Statements under Item 1, “Financial Statements.”

We believe that our current and longer-term working capital, investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and, to the extent necessary, from our borrowing facilities and future financial market activities.

Substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds. Domestic cash inflows for our Irish parent, principally dividend distributions from lower-tier subsidiaries, have been sufficient to meet our historic cash requirements, and we expect this to continue into the future.

Borrowings and Indebtedness

On September 30, 2024, we filed a registration statement on Form S-3, pursuant to which Accenture plc’s wholly owned finance subsidiaries Accenture Capital and Accenture Global Capital DAC may issue debt securities. As of February 28, 2026, we had outstanding long-term debt in the form of senior unsecured notes issued by Accenture Capital in an aggregate principal amount of $5 billion, which mature from 2027 through 2034. Accenture plc fully and unconditionally guarantees these notes, as well as all future debt securities that may be issued by these entities.

For additional information regarding our outstanding borrowings, credit facilities and other debt, see Note 9 (Borrowings and Indebtedness) to our Consolidated Financial Statements under Item 1, “Financial Statements.”

Share Purchases and Redemptions

The Board of Directors of Accenture plc has authorized funding for our publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares and for purchases and redemptions of Accenture plc Class A ordinary shares and Accenture Canada Holdings Inc. exchangeable shares held by current and former members of Accenture Leadership and their permitted transferees.

Our share purchase activity during the six months ended February 28, 2026 is as follows:


	Accenture plc Class A Ordinary Shares			Accenture Canada Holdings Inc. Exchangeable Shares
(in millions of U.S. dollars, except share amounts)	Shares	Amount			Shares	Amount
Open-market share purchases (1)	14,213,306	$	3,458		—	$	—
Other share purchase programs	—	—			6,485	2
Other purchases (2)	2,103,230	550			—	—
Total	16,316,536	$	4,008		6,485	$	2

(1)We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees.

(2)During the six months ended February 28, 2026, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs.

We intend to continue to use a significant portion of cash generated from operations for share repurchases during the remainder of fiscal 2026. The number of shares ultimately repurchased under our open-market share purchase program may vary depending on numerous factors, including, without limitation, share price and other market conditions, our ongoing capital allocation planning, the levels of cash and debt balances, other demands for cash, such as acquisition activity, general economic and/or business conditions, and board and management discretion. Additionally, as these factors may change over the course of the year, the amount of share repurchase activity during any particular period cannot be predicted and may fluctuate from time to time. Share repurchases may be made from time to time through open-market purchases, in respect of purchases and redemptions of Accenture Canada Holdings Inc. exchangeable shares, through the use of Rule 10b5-1 plans and/or by other means. The repurchase program may be accelerated, suspended, delayed or discontinued at any time, without notice.


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ACCENTURE FORM 10-Q	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	35

Off-Balance Sheet Arrangements

In the normal course of business and in conjunction with some client engagements, we have entered into contractual arrangements through which we may be obligated to indemnify clients with respect to certain matters.

To date, we have not been required to make any significant payment under any of the arrangements described above. For further discussion of these transactions, see Note 11 (Commitments and Contingencies) to our Consolidated Financial Statements under Item 1, “Financial Statements.”

Significant Accounting Policies

See Note 1 (Basis of Presentation) to our Consolidated Financial Statements under Item 1, “Financial Statements.”

Item 3. Quantitative and Qualitative Disclosures About Market Risk

During the six months ended February 28, 2026, there were no material changes to the information on market risk exposure disclosed in our Annual Report on Form 10-K for the year ended August 31, 2025. For a discussion of our market risk associated with foreign currency risk, interest rate risk and equity investment risk as of August 31, 2025, see “Quantitative and Qualitative Disclosures About Market Risk” in Part II, Item 7A, of our Annual Report on Form 10-K for the year ended August 31, 2025.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our principal executive officer and our principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. Based on that evaluation, the principal executive officer and the principal financial officer of Accenture plc have concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective at the reasonable assurance level.

Changes in Internal Control Over Financial Reporting

There has been no change in our internal control over financial reporting that occurred during the second quarter of fiscal 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.


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ACCENTURE FORM 10-Q	Part II — Other Information	36

Part II — Other Information

Item 1. Legal Proceedings

The information set forth under “Legal Contingencies” in Note 11 (Commitments and Contingencies) to our Consolidated Financial Statements under Part I, Item 1, “Financial Statements,” is incorporated herein by reference.

Item 1A. Risk Factors

For a discussion of our potential risks and uncertainties, see the information under the heading “Risk Factors” in our Annual Report on Form 10-K for the year ended August 31, 2025. There have been no material changes to the risk factors disclosed in our Annual Report.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

Purchases of Accenture plc Class A Ordinary Shares

The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the second quarter of fiscal 2026.


Period	Total Number of Shares Purchased	Average Price Paid per Share (1)		Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)	Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)
					(in millions of U.S. dollars)
December 1, 2025 — December 31, 2025	1,233,654	$	268.19	1,126,373	$	5,320
January 1, 2026 — January 31, 2026	2,031,338	270.28		809,662	5,097
February 1, 2026 — February 28, 2026	3,554,884	224.60		3,201,628	4,391
Total (4)	6,819,876	$	246.09	5,137,663

(1)Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture.

(2)Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During the second quarter of fiscal 2026, we purchased 5,137,663 Accenture plc Class A ordinary shares under this program for an aggregate price of $1,231 million. The open-market purchase program does not have an expiration date.

(3)As of February 28, 2026, our aggregate available authorization for share purchases and redemptions was $4,391 million which management has the discretion to use for either our publicly announced open-market share purchase program or the other share purchase programs. Since August 2001 and as of February 28, 2026, the Board of Directors of Accenture plc has authorized an aggregate of $59.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc.

(4)During the second quarter of fiscal 2026, Accenture purchased 1,682,213 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs.

Item 3. Defaults Upon Senior Securities

None.


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ACCENTURE FORM 10-Q	Part II — Other Information	37

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

Trading Arrangements

The table below summarizes the terms of trading arrangements adopted or terminated by our executive officers or directors during the second quarter of fiscal 2026. All of the trading arrangements listed below are intended to satisfy the affirmative defense conditions of Rule 10b5-1(c).

Name

Title

Date of Adoption or Termination

Duration of Plan (1)

Aggregate number of Class A ordinary shares to be sold pursuant to the trading agreement (2)

Angie Park

Chief financial officer

Adopted on January 26, 2026

April 28, 2026 — January 22, 2027

10,000

Atsushi Egawa

Co-chief executive officer—Asia Pacific

Adopted on January 24, 2026

April 27, 2026 — January 22, 2027

14,900

(1) The plan will expire on the earlier of the expiration date or the completion of all transactions under the trading arrangement.

(2) The actual number of shares sold may vary from the approximate number provided, due to factors such as the vesting of certain performance-based equity awards and the number of shares withheld by Accenture to satisfy its income tax withholding obligations.

Item 6. Exhibits

Exhibit Index:

Exhibit
Number

Exhibit

3.1

Amended and Restated Memorandum and Articles of Association of Accenture plc (incorporated by reference to Exhibit 3.1 to Accenture plc’s 8-K filed on February 7, 2018)

10.1*

Form of Director Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith)

10.2*

Form of Key Executive Performance-Based Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith)

10.3*

Form of Accenture Leadership Performance Equity Award Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith)

10.4*

Form of Voluntary Equity Investment Program Matching Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith)

10.5*

Form of CEO Discretionary Grant Restricted Share Unit Agreement pursuant to the Amended and Restated Accenture plc 2010 Share Incentive Plan (filed herewith)

10.6*

Amended and Restated Accenture plc 2010 Share Incentive Plan (incorporated by reference to Exhibit 10.1 to Accenture plc’s 8-K filed on January 28, 2026)

31.1

Certification of the Principal Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

31.2

Certification of the Principal Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)

32.1

Certification of the Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)

32.2

Certification of the Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)


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ACCENTURE FORM 10-Q	Part II — Other Information	38


101						The following financial information from Accenture plc’s Quarterly Report on Form 10-Q for the quarterly period ended February 28, 2026, formatted in Inline XBRL: (i) Consolidated Balance Sheets as of February 28, 2026 (Unaudited) and August 31, 2025, (ii) Consolidated Income Statements (Unaudited) for the three and six months ended February 28, 2026 and 2025, (iii) Consolidated Statements of Comprehensive Income (Unaudited) for the three and six months ended February 28, 2026 and 2025, (iv) Consolidated Shareholders’ Equity Statement (Unaudited) for the three and six months ended February 28, 2026 and 2025, (v) Consolidated Cash Flows Statements (Unaudited) for the six months ended February 28, 2026 and 2025 and (vi) the Notes to Consolidated Financial Statements (Unaudited)

104						The cover page from Accenture plc’s Quarterly Report on Form 10-Q for the quarterly period ended February 28, 2026, formatted in Inline XBRL (included as Exhibit 101)


(*)			Indicates management contract or compensatory plan or arrangement.


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ACCENTURE FORM 10-Q	Signatures	39

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 thereunto duly authorized.

Date: March 19, 2026


			ACCENTURE PLC

			By:			/s/ Angie Park
			Name:			Angie Park
			Title:			Chief Financial Officer
						(Principal Financial Officer and Authorized Signatory)

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