Accenture : Third Quarter Fiscal 2025 Supporting Materials

Published: 2025-06-20 06:51:06 ET ACN

Published on 06/20/2025 at 06:51

‌Q3 FY25 Performance

Broad-based revenue growth across geographic markets, industry groups and types of work with strong margin expansion and EPS growth

Total Revenues

$17.7B

Increase of 7% in local currency and 8% in USD

Geographic Markets **

(Revenues and Growth in Local Currency)

$9.0B

Americas

$6.2B

EMEA

$2.5B

Asia Pacific

Industry Groups (Revenuesand Growth in Local Currency)

Communications, Media & Technology

Financial Services

Health & Public Service

Products

Resources

Earnings per Share

Type of Work

(Revenues and Growth in Local Currency)

Highlights of Strategic Priorities

(Revenue Growth in Local Currency (includes overlap))

Consulting

Cloud

strong double-digit growth

Industry X

high single-digit growth

Security

strong double-digit growth

Song

mid single-digit growth

Managed Services

12% increase

on an adjusted basis*

*After adjusting Q3 FY24 GAAP EPS of $3.04 to exclude business optimization costs of

$0.08 per share. On a GAAP basis Q3 FY25 EPS increased 15%.

$9.0B

$8.7B

OperatingMargin

Returning Cash to Shareholders

New Bookings

40 bps increase

on an adjusted basis*

*After adjusting Q3 FY24 GAAP operating margin of 16.0% to exclude business optimization costs of 40 bps.

Free Cash Flow

Dividends Paid

Share Repurchases

$19.7B

Book-to-bill of 1.1

7% decrease in local currency and 6% in USD

On a GAAP basis, Q3 FY25

operating margin increased 80 bps.

To learn more about how we create value please visit the Accenture 360° Value Reporting Experience

Quarterly cash dividend declared in June 2025

Pershare

Increase of $0.19 per share or 15% over the quarterly dividend rate in fiscal year 2024

**During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market.

Accenture discloses information about its Strategic Priorities to provide additional insights into the company's business. Revenues for Strategic Priorities are approximate and may be modified to reflect periodic changes in definitions. Revenues for Strategic Priorities overlap so revenues for the same client arrangement may be included in multiple Strategic Priorities. For full financial data, non-GAAP financial disclosure and cautionary language regarding forward-looking statements, please refer to Accenture's fiscal year 2025 third quarter news release on June 20, 2025, which accompanies this presentation and is available at investor.accenture.com.

‌Q3 YTD FY25 Performance

Strong revenue, EPS growth and free cash flow with continued market share gains

Total Revenues

$52.1B

Increase of 8% in local currency and 7% in USD

Geographic Markets **

(Revenues and Growth in Local Currency)

$26.3B

Americas

$18.4B

EMEA

$7.4B

Asia Pacific

Industry Groups (Revenuesand Growth in Local Currency)

Communications, Media & Technology

Financial Services

Health & Public Service

Products

Resources

Earnings per Share

Type of Work

(Revenues and Growth in Local Currency)

Highlights of Strategic Priorities

(Revenue Growth in Local Currency (includes overlap))

Consulting

Cloud

strong double-digit growth

Industry X

double-digit growth

Security

very strong double-digit growth

Song

high single-digit growth

Managed Services

8% increase

on an adjusted basis*

*After adjusting Q3 YTD FY24 GAAP EPS of $8.77 to exclude business optimization costs of

$0.39 per share. On a GAAP basis Q3 YTD FY25 EPS

increased 13%.

$26.3B

$25.7B

OperatingMargin

Returning Cash to Shareholders

New Bookings

10 bps increase

on an adjusted basis*

*After adjusting Q3 YTD FY24 GAAP operating margin of 14.9% to exclude business optimization costs of 70 bps. On a GAAP basis, Q3 YTD FY25 operating margin increased 80 bps.

Free Cash Flow

Dividends Paid

Cash Dividends

Share Repurchases

Per share

Increase of 15% over the quarterly dividend rate in fiscal year 2024

$59.3B

Book-to-bill of 1.1

2% decrease in local currency and 3% in USD

To learn more about how we create value please visit the Accenture 360° Value Reporting Experience

Market share gains reflect Accenture's growth against a basket of its publicly traded global competitors. Accenture discloses information about its Strategic Priorities to provide additional insights into the company's business. Revenues for Strategic Priorities are approximate and may be modified to reflect periodic changes in definitions. Revenues for Strategic Priorities overlap so revenues for the same client arrangement may be included in multiple Strategic Priorities. For full financial data, non-GAAP financial disclosure and cautionary language regarding forward-looking statements, please refer to Accenture's fiscal year 2025 third quarter news release on June 20, 2025, which accompanies this presentation and is available at investor.accenture.com.

RETURN METRICS TREND

Q3 FY25

Quarter Ending Return Metrics from August 31, 2023 to May 31, 2025 (Unaudited)

Twelve Months Ended

8/31/23

11/30/23

2/29/24

5/31/24

8/31/24

11/30/24

2/28/25

5/31/25

27%

26%

25%

26%

24%

25%

24%

28%

27%

28%

26%

27%

14%

15%

14%

Return on Invested Capital Return on Equity

Return on Assets

Note: February 2023 through May 2025 results include the impact of business optimization costs May 2023 through February 2024 results include the gain on the sale of Duck Creek.

RECONCILIATION OF RETURN ON INVESTED CAPITAL (ROIC)

Q3 FY25

For the Twelve Months Ended May 31, 2025 (in millions of U.S. dollars)

(Unaudited)

Purpose

ROIC represents Return on Invested Capital and is equal to the tax adjusted operating income divided by total average capital, as outlined below. Accenture believes reporting ROIC provides investors with greater visibility of how effectively Accenture uses the capital invested in its operations. ROIC is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation or as an alternative to net income as an indicator of company performance, or as an alternative to cash flows from operating activities

as a measure of liquidity.

Twelve Months Ended

5/31/25

(1)

Comments

Noncontrolling interests

Income tax expense

Non-operating (income) expense

Operating Income

152

2,426

$10,530

Net Income Attributable to Accenture plc $7,949

This represents the sum of the following line items on the Consolidated Income Statements: Interest income, Interest expense, Gain/Loss on investments, net, and Other income/expense, net.

Annual Effective Tax Rate 22.5% The tax rate represents a weighted average of the FY24 full year tax rate of 23.5% and FY25 YTD tax rate of 22.1%.

Tax Adjusted Operating Income $8,164

Divided by Average Capital:

Capital at May 31, 2025

Noncontrolling interests

Total Accenture plc shareholders' equity

Short-term bank borrowings, Long-term debt

995

30,555

5,151

$36,701

Capital at May 31, 2024

Noncontrolling interests

Total Accenture plc shareholders' equity

Short-term bank borrowings, Long-term debt

875

27,744

1,679

$30,299

$33,500

Average Capital

Return on Invested Capital 24%

(1) May not total due to rounding

RECONCILIATION OF RETURN ON EQUITY (ROE)

Q3 FY25

For the Twelve Months Ended May 31, 2025 (in millions of U.S. dollars)

Noncontrolling interests

Income tax expense

152

2,426

(Unaudited)

Purpose

ROE represents Return on Equity and is equal to the tax adjusted income before income taxes divided by average equity plus noncontrolling interests, as outlined below. Accenture believes reporting Return on Equity provides investors with a measure of the level of earnings generated in relation to total shareholders' equity plus noncontrolling interests. ROE is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation or as an alternative to net income as an indicator of

company performance, or as an alternative to cash flows from operating activities as a measure of liquidity.

Twelve Months Ended

5/31/25

(1)

Comments

Net Income Attributable to Accenture plc

$7,949

Income Before Income Taxes

$10,528

Annual Effective Tax Rate

22.5%

The tax rate represents a weighted average of the FY24 full year tax rate of 23.5% and FY25 YTD tax rate of 22.1%.

Tax Adjusted Income Before Income Taxes

$8,163

Divided by Average Equity and Noncontrolling Interests:

Noncontrolling interests at May 31, 2025

Total Accenture plc shareholders' equity at May 31, 2025

995

30,555

$31,550

Noncontrolling interests at May 31, 2024

Total Accenture plc shareholders' equity at May 31, 2024

875

27,744

$28,620

Average Equity and Noncontrolling Interests $30,085

Return on Equity 27%

(1) May not total due to rounding

RECONCILIATION OF RETURN ON ASSETS (ROA)

Q3 FY25

For the Twelve Months Ended May 31, 2025 (in millions of U.S. dollars)

(Unaudited)

Purpose

ROA represents Return on Assets and is equal to the tax adjusted income before income taxes divided by average assets, as outlined below. Accenture believes reporting Return on Assets provides investors with a measure of the level of earnings generated in relation to total assets. ROA is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation or as an alternative to net income as an indicator of company performance, or as an alternative to cash flows from operating activities as a measure of liquidity.

Twelve Months Ended

5/31/25

(1)

Comments

Net Income Attributable to Accenture plc $7,949

Noncontrolling interests

Income tax expense

152

2,426

Income Before Income Taxes

$10,528

Annual Effective Tax Rate

22.5%

The tax rate represents a weighted average of the FY24 full year tax rate of 23.5% and FY25 YTD tax rate of 22.1%.

Tax Adjusted Income Before Income Taxes

$8,163

Divided by Average Assets:

Total Assets at May 31, 2025

Total Assets at May 31, 2024

Average Assets

63,362

54,141

$58,752

Return on Assets 14%

(1) May not total due to rounding

ACCENTURE PLC

SHARES OUTSTANDING AND MARKET CAPITALIZATION

As of May 31, 2025

(shares in millions and market capitalization in millions of U.S. dollars)

As of

May 31, 2025

Comments

Accenture plc Class A shares

Accenture plc Class A treasury shares

Accenture Canada Holdings, Inc. shares

Total Shares Outstanding

680.2

(57.4)

0.6

623.3

From Accenture plc statement of shareholders' equity

From Accenture Certification letter (Computershare)

Share price - as of May 30, 2025 close $316.82

Market Capitalization $197,483.6

NEW BOOKINGS TREND

Q3 FY25

Quarter Ending from November 30, 2023 to May 31, 2025

(in billions of U.S. dollars)

(Unaudited)

% of

FY2024

% of

Full

FY2025

% of

Total

% of

Total

% of

Total

$9.22

49%

$10.47

50%

$9.08

46%

9.48

51%

10.44

50%

10.62

54%

$18.70

100%

$20.91

100%

$19.70

100%

% of

Type of Work Q1

Total

Year

Total

Consulting $8.62

47%

$10.52

49%

$9.28

44%

$8.59

43%

$37.02

46%

Managed Services 9.83

53%

11.06

51%

11.78

56%

11.55

57%

44.21

54%

Total (1) $18.45

100%

$21.58

100%

$21.06

100%

$20.15

100%

$81.23

100%

Note:

(1) May not total due to rounding

REVENUES TREND

Q3 FY25

Quarter Ending from November 30, 2023 to May 31, 2025 (in millions of U.S. dollars)

(Unaudited)

FY2024

% of

Total

% of

Total

% of

Total

$8,733

49%

$8,553

51%

$8,966

51%

6,412

36%

5,804

35%

6,232

35%

2,544

14%

2,302

14%

2,530

14%

$17,690

100%

$16,659

100%

$17,728

100%

FY2025

% of

Geographic Markets Q1

Americas(2)$8,027

EMEA 5,804

Asia Pacific(2)2,394

Total (1) $16,224

Total Q2

% of

Total Q3

% of

Total Q4

% of

Total Full Year

% of Total

49% $7,816 49% $8,287 50% $8,423 51% $32,552 50%

36% 5,599 35% 5,777 35% 5,639 34% $22,818 35%

15% 2,385 15% 2,404 15% 2,344 14% $9,526 15%

100% $15,800 100% $16,467 100% $16,406 100% $64,896 100%

Industry Groups

Comm. Media & Tech

Financial Services

Health & Public Service

Products

Resources

Total (1)

FY2024

% of

Total

% of

Total

% of

Total

% of

Total

Full Year

% of

Total

$2,669

16%

$2,654

17%

$2,763

17%

$2,751

17%

$10,837

17%

3,034

19%

2,809

18%

2,895

18%

2,873

18%

11,610

18%

3,377

21%

3,334

21%

3,515

21%

3,614

22%

13,841

21%

4,860

30%

4,762

30%

4,983

30%

4,949

30%

19,554

30%

2,284

14%

2,241

14%

2,310

14%

2,220

14%

9,054

14%

$16,224

100%

$15,800

100%

$16,467

100%

$16,406

100%

$64,896

100%

FY2025

% of

Total

% of

Total

% of

Total

$2,858

16%

$2,730

16%

$2,912

16%

3,169

18%

3,010

18%

3,279

18%

3,813

22%

3,609

22%

3,778

21%

5,425

31%

5,052

30%

5,344

30%

2,425

14%

2,258

14%

2,415

14%

$17,690

100%

$16,659

100%

$17,728

100%

Type of Work

Consulting

Managed Services

Total (1)

FY2024

% of

Total

% of

Total

% of

Total

% of

Total

Full Year

% of

Total

$8,457

52%

$8,021

51%

$8,457

51%

$8,260

50%

$33,195

51%

7,768

48%

7,778

49%

8,010

49%

8,145

50%

31,701

49%

$16,224

100%

$15,800

100%

$16,467

100%

$16,406

100%

$64,896

100%

FY2025

% of

Total

% of

Total

% of

Total

$9,045

51%

$8,282

50%

$9,007

51%

8,644

49%

8,377

50%

$8,721

49%

$17,690

100%

$16,659

100%

$17,728

100%

Note:

(1) May not total due to rounding

(2) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market, and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation.

PEOPLE METRICS

Q3 FY25

Quarter Ending Metrics from August 31, 2023 to May 31, 2025

Represents the total number of Accenture employees at the quarter ended dates below.

8/31/23

11/30/23

2/29/24

5/31/24

8/31/24

11/30/24

2/28/25

5/31/25

774,303

798,781

801,099

790,692

YoY Growth %

Sequential Growth %

-1%

Utilization 91% 91% 92% 92% 92% 91% 91%

92%

Quarterly Voluntary Attrition - Annualized

14%

11%

13%

14%

12%

13%

16%

Annual Voluntary Attrition

13%

Total Accenture Employees 732,819 743,041 742,318 750,200

Memo:

Disclaimer

Accenture plc published this content on June 20, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on June 20, 2025 at 10:50 UTC.