您的浏览器禁用了JavaScript(一种计算机语言,用以实现您与网页的交互),请解除该禁用,或者联系我们。 [埃森哲]:2026财年第三季度结果 - 发现报告

2026财年第三季度结果

2026-06-18 - 埃森哲 张曼迪
报告封面

Accenture Reports Third-Quarter Fiscal 2026 Results Accenture delivers solid revenues, strong profitability and EPS growth, and robust free cashflow; Company now expects full-year fiscal 2026 revenue growth to be 3% to 4%in local currency, or 4% to 5% excluding an estimated 1% impact from U.S. federal business NEW YORK; June 18, 2026 — Accenture (NYSE: ACN) reported financial results for the third quarter of fiscal2026 ended May 31, 2026. All comparisons are to the third quarter of fiscal 2025, unless noted otherwise. Accenture Chair and CEO Julie Sweet “Accenture delivered a strong third-quarter, with broad-based revenue growth, a 9% increase in EPS, and$8.2 billion returned to shareholders year-to-date. Demand for large-scale reinvention remains strong —104 quarterly client bookings of $100 million or more year-to-date, up 13% — and we are seeing morelarge-scale AI transformation programs, while executing our strategy to capture new areas of growth. Ouragreement to acquire a majority stake in Dragos and all of runZero and NetRise, leaders in OT Security, isthe type of move that defines our strategy: it is expanding our addressable market, creating a new platform-led growth opportunity, and is positioning Accenture at the center of one of the most critical cybersecuritychallenges our clients face.” Third Quarter Fiscal 2026 Key Metrics •New bookings of $19.3 billion, compared to $19.7 billion in Q3 FY25•Revenues of $18.7 billion, an increase of $1.0 billion, 6% in U.S. dollars and 3% in local currency•Operating margin expansion of 20 basis points to 17.0%•Diluted earnings per share increase of 9% to $3.80•Free cash flow of $3.6 billion•Total cash returned to shareholders of $2.2 billion, reflecting $1.2 billion in repurchases or redemptions of6.0 million shares, and cash dividend payments of $1.0 billion, or $1.63 per share, a 10% increase Fiscal 2026 Business Outlook Highlights •Company now expects full-year revenue growth to be 3% to 4% in local currency. Excluding an estimated1% impact from its U.S. federal business, company now expects revenue growth to be 4% to 5% in localcurrency•Now expects full-year GAAP diluted earnings per share to be in the range of $13.38 to $13.50, a 10% to11% increase; now expects full-year adjusted1earnings per share to be in the range of $13.78 to $13.90,a 7% to 8% increase•Continues to expect free cash flow to be in the range of $10.8 billion to $11.5 billion Q3 FY26 Financial Review New Bookings New bookings for the third quarter of fiscal 2026 were $19.32 billion, a decrease of 2% in U.S. dollars and3% in local currency compared to the third quarter of fiscal 2025. •Consulting new bookings were $10.26 billion.•Managed Services new bookings were $9.06 billion. Revenues Revenues for the third quarter of fiscal 2026 were $18.72 billion, an increase of 6% in U.S. dollars and 3% inlocal currency, and were slightly above the midpoint of the company’s guided range of approximately $18.35billion to $19.0 billion. The foreign-exchange impact for the quarter was approximately positive 2.5%,consistent with the assumption provided in the company’s second-quarter earnings release. Q3 FY26 Financial Review Operating Margin and Operating Income •Operating margin (operating income as a percentage of revenues) for the quarter expanded 20 basispoints to 17.0%, compared to operating margin of 16.8% for the third quarter of fiscal 2025.•Operating income for the quarter increased 6% to $3.18 billion compared with operating income of$2.98 billion in the third quarter of fiscal 2025. Gross margin (gross profit as a percentage of revenues) for the quarter was 32.8% compared to 32.9% in thethird quarter of fiscal 2025. Selling, general and administrative (SG&A) expenses for the quarter were $2.96billion, or 15.8% of revenues, compared with $2.84 billion, or 16.0% of revenues, for the third quarter of fiscal2025. The company’s effective tax rate for the quarter was 24.2%, compared with 24.0% for the third quarter of fiscal2025. Net income for the quarter was $2.39 billion, compared with $2.24 billion for the third quarter of fiscal 2025. Earnings Per Share •Diluted EPS for the quarter were $3.80, a 9% increase from $3.49 for the third quarter of fiscal 2025. Days services outstanding, or DSOs, were 48 days at May 31, 2026 compared with 47 days at bothAugust 31, 2025 and May 31, 2025. Accenture’s total cash balance at May 31, 2026 was $10.2 billion, compared with $11.5 billion at August 31,2025. Dividend •On May 15, 2026, a quarterly cash dividend of $1.63 per share was paid to shareholders of record at theclose of business on April 9, 2026.◦These cash dividend payments totaled $1.0 billion.•Accenture plc has declared another quarterly cash dividend of $1.63 per share for shareholders of recordat the close of business on July 9, 2026.◦This dividend, which is payable on August 14, 2026, represents a 10% increase over the quarterlydividend rate of $1.48 per share in fiscal