埃森哲 2026年季度报告

The number of shares of the registrant’s ClassA ordinary shares, par value $0.0000225 per share, outstanding as of March9, 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 March9, 2026 was 300,673. Table of Contents Part I — Financial InformationItem 1. FinancialStatements Consolidated Balance SheetsFebruary28, 2026 and August31, 2025 For the Three and Six Months Ended February 28, 2026 and 2025(Unaudited) 1. Basis of Presentation The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies havebeen prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form10-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 The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, whichrequires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements andaccompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions thatwe may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all Allowance for Credit Losses—Client Receivables and Contract Assets As of February28, 2026 and August31, 2025, the total allowance for credit losses recorded for client receivables and contract assetswas $47,103 and $32,247, respectively. The change in the allowance is primarily due to changes in specific client reserves, gross clientreceivables 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 areconsidered to be Short-term investments. Non-current investments consist of equity securities in privately-held companies and are For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. Equitymethod investments are initially recorded at cost and our proportionate share of gains and losses of the investee are included as acomponent 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 valueover a specified time period. Redeemable noncontrolling interests are presented separately in the Consolidated Balance Sheets at As of February 28, 2026, redeemable noncontrolling interests were $475,823. We did not hold redeemable noncontrolling interests as ofNovember 30, 2025 or August 31, 2025. Depreciation and Amortization As of February28, 2026 and August31, 2025, total accumulated depreciation was $3,102,354 and $2,926,630, respectively. See tablebelow for a summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating New Accounting Pronouncements On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure ofdisaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, andmodifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements andallows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of On November 4, 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses, which requires entities todisclose specified information about certain expenses in the notes to the financial statements, including employee compensation. TheASU will be effective beginning with our annual fiscal 2028 financial statements and can be applied prospectively or retrospectively, with 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 bebased on the probability that the software will be completed and the certainty that it will function as intended. The ASU will be effective 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 Febr