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þ
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QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
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FOR THE QUARTERLY PERIOD ENDED
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May 31, 2018
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¨
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TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
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FOR THE TRANSITION PERIOD FROM TO
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Ireland
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98-0627530
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(State or other jurisdiction of
incorporation or organization)
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(I.R.S. Employer
Identification No.)
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Large accelerated filer
þ
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Accelerated filer
¨
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Non-accelerated filer
¨
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Smaller reporting company
¨
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Emerging growth company
¨
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(Do not check if a smaller reporting company)
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Page
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May 31,
2018 |
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August 31,
2017 |
||||
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(Unaudited)
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||||
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ASSETS
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||||
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CURRENT ASSETS:
|
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||||
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Cash and cash equivalents
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$
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3,928,845
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$
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4,126,860
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Short-term investments
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3,261
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3,011
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Receivables from clients, net
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4,986,652
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4,569,214
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Unbilled services, net
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2,460,047
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2,316,043
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Other current assets
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958,067
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1,082,161
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||
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Total current assets
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12,336,872
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12,097,289
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||
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NON-CURRENT ASSETS:
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||||
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Unbilled services, net
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42,465
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40,938
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Investments
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208,557
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211,610
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Property and equipment, net
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1,228,946
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1,140,598
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Goodwill
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5,275,293
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5,002,352
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Deferred contract costs
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728,582
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755,871
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Deferred income taxes, net
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2,269,992
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2,214,901
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Other non-current assets
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1,160,086
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1,226,331
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Total non-current assets
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10,913,921
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|
10,592,601
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TOTAL ASSETS
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$
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23,250,793
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$
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22,689,890
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LIABILITIES AND SHAREHOLDERS’ EQUITY
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||||
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CURRENT LIABILITIES:
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||||
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Current portion of long-term debt and bank borrowings
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$
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2,840
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$
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2,907
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Accounts payable
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1,388,989
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1,525,065
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Deferred revenues
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2,744,402
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2,669,520
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||
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Accrued payroll and related benefits
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4,000,562
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4,060,364
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Accrued consumption taxes
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424,100
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|
383,391
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||
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Income taxes payable
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483,723
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|
|
708,485
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||
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Other accrued liabilities
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508,980
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|
474,547
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||
|
Total current liabilities
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9,553,596
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|
9,824,279
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||
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NON-CURRENT LIABILITIES:
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||||
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Long-term debt
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25,958
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22,163
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Deferred revenues
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635,737
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663,248
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Retirement obligation
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1,448,608
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1,408,759
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Deferred income taxes, net
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132,324
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137,098
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Income taxes payable
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902,337
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574,780
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Other non-current liabilities
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399,497
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349,363
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Total non-current liabilities
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3,544,461
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3,155,411
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COMMITMENTS AND CONTINGENCIES
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SHAREHOLDERS’ EQUITY:
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||||
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Ordinary shares, par value 1.00 euros per share, 40,000 shares authorized and issued as of May 31, 2018 and August 31, 2017
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57
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57
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Class A ordinary shares, par value $0.0000225 per share, 20,000,000,000 shares authorized, 673,861,860 and 638,965,789 shares issued as of May 31, 2018 and August 31, 2017, respectively
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15
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14
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Class X ordinary shares, par value $0.0000225 per share, 1,000,000,000 shares authorized, 664,761 and 20,531,383 shares issued and outstanding as of May 31, 2018 and August 31, 2017, respectively
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—
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—
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Restricted share units
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1,110,951
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1,095,026
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Additional paid-in capital
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4,934,185
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3,516,399
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Treasury shares, at cost: Ordinary, 40,000 shares as of May 31, 2018 and August 31, 2017; Class A ordinary, 32,973,325 and 23,408,811 shares as of May 31, 2018 and August 31, 2017, respectively
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(3,201,012
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)
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(1,649,090
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)
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Retained earnings
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8,296,830
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7,081,855
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Accumulated other comprehensive loss
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(1,343,701
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)
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(1,094,784
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)
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Total Accenture plc shareholders’ equity
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9,797,325
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8,949,477
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Noncontrolling interests
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355,411
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760,723
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Total shareholders’ equity
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10,152,736
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9,710,200
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TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY
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$
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23,250,793
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$
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22,689,890
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Three Months Ended
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Nine Months Ended
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||||||||||||
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May 31, 2018
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May 31, 2017
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May 31, 2018
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May 31, 2017
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||||||||
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REVENUES:
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Revenues before reimbursements (“Net revenues”)
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$
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10,314,999
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$
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8,867,036
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$
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29,423,663
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$
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25,700,224
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Reimbursements
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523,855
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489,751
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1,537,516
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1,424,348
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||||
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Revenues
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10,838,854
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9,356,787
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30,961,179
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27,124,572
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||||
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OPERATING EXPENSES:
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||||||||
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Cost of services:
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||||||||
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Cost of services before reimbursable expenses
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6,995,871
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5,957,405
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20,203,881
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17,556,405
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|
||||
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Reimbursable expenses
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523,855
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489,751
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1,537,516
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1,424,348
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||||
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Cost of services
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7,519,726
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6,447,156
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21,741,397
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|
18,980,753
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||||
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Sales and marketing
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1,107,138
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|
986,228
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3,108,316
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2,746,544
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||||
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General and administrative costs
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592,264
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548,175
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1,723,096
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1,551,435
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||||
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Pension settlement charge
|
—
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509,793
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—
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509,793
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||||
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Total operating expenses
|
9,219,128
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|
8,491,352
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26,572,809
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23,788,525
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|
||||
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OPERATING INCOME
|
1,619,726
|
|
|
865,435
|
|
|
4,388,370
|
|
|
3,336,047
|
|
||||
|
Interest income
|
12,687
|
|
|
8,549
|
|
|
33,582
|
|
|
25,574
|
|
||||
|
Interest expense
|
(5,839
|
)
|
|
(3,613
|
)
|
|
(14,386
|
)
|
|
(10,637
|
)
|
||||
|
Other income (expense), net
|
(14,016
|
)
|
|
(4,213
|
)
|
|
(56,087
|
)
|
|
(22,846
|
)
|
||||
|
Gain (loss) on sale of businesses
|
—
|
|
|
8,242
|
|
|
—
|
|
|
(4,107
|
)
|
||||
|
INCOME BEFORE INCOME TAXES
|
1,612,558
|
|
|
874,400
|
|
|
4,351,479
|
|
|
3,324,031
|
|
||||
|
Provision for income taxes
|
554,417
|
|
|
169,599
|
|
|
1,185,256
|
|
|
672,273
|
|
||||
|
NET INCOME
|
1,058,141
|
|
|
704,801
|
|
|
3,166,223
|
|
|
2,651,758
|
|
||||
|
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc.
|
(6,997
|
)
|
|
(23,024
|
)
|
|
(93,531
|
)
|
|
(107,437
|
)
|
||||
|
Net income attributable to noncontrolling interests – other
|
(8,124
|
)
|
|
(12,309
|
)
|
|
(42,309
|
)
|
|
(31,625
|
)
|
||||
|
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC
|
$
|
1,043,020
|
|
|
$
|
669,468
|
|
|
$
|
3,030,383
|
|
|
$
|
2,512,696
|
|
|
Weighted average Class A ordinary shares:
|
|
|
|
|
|
|
|
||||||||
|
Basic
|
639,217,344
|
|
|
619,436,804
|
|
|
624,365,464
|
|
|
621,025,256
|
|
||||
|
Diluted
|
654,600,026
|
|
|
658,770,425
|
|
|
655,739,568
|
|
|
661,130,306
|
|
||||
|
Earnings per Class A ordinary share:
|
|
|
|
|
|
|
|
||||||||
|
Basic
|
$
|
1.63
|
|
|
$
|
1.08
|
|
|
$
|
4.85
|
|
|
$
|
4.05
|
|
|
Diluted
|
$
|
1.60
|
|
|
$
|
1.05
|
|
|
$
|
4.76
|
|
|
$
|
3.96
|
|
|
Cash dividends per share
|
$
|
1.33
|
|
|
$
|
1.21
|
|
|
$
|
2.66
|
|
|
$
|
2.42
|
|
|
|
Three Months Ended
|
|
Nine Months Ended
|
||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||
|
NET INCOME
|
$
|
1,058,141
|
|
|
$
|
704,801
|
|
|
$
|
3,166,223
|
|
|
$
|
2,651,758
|
|
|
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
|
|
|
|
|
|
|
|
||||||||
|
Foreign currency translation
|
(230,997
|
)
|
|
93,168
|
|
|
(136,706
|
)
|
|
(14,751
|
)
|
||||
|
Defined benefit plans
|
(2,683
|
)
|
|
277,764
|
|
|
11,436
|
|
|
282,299
|
|
||||
|
Cash flow hedges
|
(43,801
|
)
|
|
32,896
|
|
|
(124,795
|
)
|
|
58,385
|
|
||||
|
Investments
|
46
|
|
|
—
|
|
|
1,148
|
|
|
264
|
|
||||
|
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC
|
(277,435
|
)
|
|
403,828
|
|
|
(248,917
|
)
|
|
326,197
|
|
||||
|
Other comprehensive income (loss) attributable to noncontrolling interests
|
(5,926
|
)
|
|
22,955
|
|
|
340
|
|
|
12,374
|
|
||||
|
COMPREHENSIVE INCOME
|
$
|
774,780
|
|
|
$
|
1,131,584
|
|
|
$
|
2,917,646
|
|
|
$
|
2,990,329
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC
|
$
|
765,585
|
|
|
$
|
1,073,296
|
|
|
$
|
2,781,466
|
|
|
$
|
2,838,893
|
|
|
Comprehensive income attributable to noncontrolling interests
|
9,195
|
|
|
58,288
|
|
|
136,180
|
|
|
151,436
|
|
||||
|
COMPREHENSIVE INCOME
|
$
|
774,780
|
|
|
$
|
1,131,584
|
|
|
$
|
2,917,646
|
|
|
$
|
2,990,329
|
|
|
|
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, 2017
|
$
|
57
|
|
|
40
|
|
|
$
|
14
|
|
|
638,966
|
|
|
$
|
—
|
|
|
20,531
|
|
|
$
|
1,095,026
|
|
|
$
|
3,516,399
|
|
|
$
|
(1,649,090
|
)
|
|
(23,449
|
)
|
|
$
|
7,081,855
|
|
|
$
|
(1,094,784
|
)
|
|
$
|
8,949,477
|
|
|
$
|
760,723
|
|
|
$
|
9,710,200
|
|
|
Net income
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,030,383
|
|
|
|
|
3,030,383
|
|
|
135,840
|
|
|
3,166,223
|
|
||||||||||||||||||||||
|
Other comprehensive income (loss)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(248,917
|
)
|
|
(248,917
|
)
|
|
340
|
|
|
(248,577
|
)
|
||||||||||||||||||||||
|
Purchases of Class A ordinary shares
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
49,029
|
|
|
(2,004,114
|
)
|
|
(13,337
|
)
|
|
|
|
|
|
(1,955,085
|
)
|
|
(49,029
|
)
|
|
(2,004,114
|
)
|
||||||||||||||||||||
|
Share-based compensation expense
|
|
|
|
|
|
|
|
|
|
|
|
|
688,719
|
|
|
63,107
|
|
|
|
|
|
|
|
|
|
|
751,826
|
|
|
|
|
751,826
|
|
||||||||||||||||||||||
|
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares
|
|
|
|
|
|
|
|
|
|
|
(812
|
)
|
|
|
|
(78,318
|
)
|
|
|
|
|
|
|
|
|
|
(78,318
|
)
|
|
(4,838
|
)
|
|
(83,156
|
)
|
|||||||||||||||||||||
|
Issuances of Class A ordinary shares:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||
|
Employee share programs
|
|
|
|
|
|
|
8,990
|
|
|
|
|
|
|
(729,020
|
)
|
|
997,725
|
|
|
452,192
|
|
|
3,773
|
|
|
(68,656
|
)
|
|
|
|
652,241
|
|
|
14,589
|
|
|
666,830
|
|
|||||||||||||||||
|
Upon redemption of Accenture Holdings plc ordinary shares
|
|
|
|
|
1
|
|
|
25,906
|
|
|
|
|
(19,054
|
)
|
|
|
|
408,652
|
|
|
|
|
|
|
|
|
|
|
408,653
|
|
|
(408,653
|
)
|
|
—
|
|
|||||||||||||||||||
|
Dividends
|
|
|
|
|
|
|
|
|
|
|
|
|
56,226
|
|
|
|
|
|
|
|
|
(1,727,298
|
)
|
|
|
|
(1,671,072
|
)
|
|
(37,652
|
)
|
|
(1,708,724
|
)
|
|||||||||||||||||||||
|
Other, net
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(22,409
|
)
|
|
|
|
|
|
(19,454
|
)
|
|
|
|
(41,863
|
)
|
|
(55,909
|
)
|
|
(97,772
|
)
|
||||||||||||||||||||
|
Balance as of May 31, 2018
|
$
|
57
|
|
|
40
|
|
|
$
|
15
|
|
|
673,862
|
|
|
$
|
—
|
|
|
665
|
|
|
$
|
1,110,951
|
|
|
$
|
4,934,185
|
|
|
$
|
(3,201,012
|
)
|
|
(33,013
|
)
|
|
$
|
8,296,830
|
|
|
$
|
(1,343,701
|
)
|
|
$
|
9,797,325
|
|
|
$
|
355,411
|
|
|
$
|
10,152,736
|
|
|
|
May 31, 2018
|
|
May 31, 2017
|
||||
|
CASH FLOWS FROM OPERATING ACTIVITIES:
|
|
|
|
||||
|
Net income
|
$
|
3,166,223
|
|
|
$
|
2,651,758
|
|
|
Adjustments to reconcile Net income to Net cash provided by operating activities —
|
|
|
|
||||
|
Depreciation, amortization and asset impairments
|
691,686
|
|
|
569,720
|
|
||
|
Share-based compensation expense
|
751,826
|
|
|
611,937
|
|
||
|
Pension settlement charge
|
—
|
|
|
460,908
|
|
||
|
(Gain) loss on sale of business
|
—
|
|
|
4,107
|
|
||
|
Deferred income taxes, net
|
(75,985
|
)
|
|
(328,015
|
)
|
||
|
Other, net
|
44,135
|
|
|
(29,752
|
)
|
||
|
Change in assets and liabilities, net of acquisitions —
|
|
|
|
||||
|
Receivables from clients, net
|
(463,972
|
)
|
|
(240,703
|
)
|
||
|
Unbilled services, current and non-current, net
|
(188,343
|
)
|
|
2,489
|
|
||
|
Other current and non-current assets
|
(241,979
|
)
|
|
(374,306
|
)
|
||
|
Accounts payable
|
(132,607
|
)
|
|
(29,697
|
)
|
||
|
Deferred revenues, current and non-current
|
85,853
|
|
|
39,607
|
|
||
|
Accrued payroll and related benefits
|
7,469
|
|
|
(458,456
|
)
|
||
|
Income taxes payable, current and non-current
|
100,939
|
|
|
217,034
|
|
||
|
Other current and non-current liabilities
|
172,188
|
|
|
(65,474
|
)
|
||
|
Net cash provided by (used in) operating activities
|
3,917,433
|
|
|
3,031,157
|
|
||
|
CASH FLOWS FROM INVESTING ACTIVITIES:
|
|
|
|
||||
|
Purchases of property and equipment
|
(439,804
|
)
|
|
(324,773
|
)
|
||
|
Purchases of businesses and investments, net of cash acquired
|
(456,402
|
)
|
|
(1,241,500
|
)
|
||
|
Proceeds from sales of businesses and investments, net of cash transferred
|
14,325
|
|
|
(24,189
|
)
|
||
|
Proceeds from sales of property and equipment
|
7,245
|
|
|
8,977
|
|
||
|
Net cash provided by (used in) investing activities
|
(874,636
|
)
|
|
(1,581,485
|
)
|
||
|
CASH FLOWS FROM FINANCING ACTIVITIES:
|
|
|
|
||||
|
Proceeds from issuance of ordinary shares
|
666,830
|
|
|
600,920
|
|
||
|
Purchases of shares
|
(2,087,270
|
)
|
|
(1,992,205
|
)
|
||
|
Proceeds from (repayments of) long-term debt, net
|
(456
|
)
|
|
515
|
|
||
|
Cash dividends paid
|
(1,708,724
|
)
|
|
(1,567,578
|
)
|
||
|
Other, net
|
(47,792
|
)
|
|
(9,323
|
)
|
||
|
Net cash provided by (used in) financing activities
|
(3,177,412
|
)
|
|
(2,967,671
|
)
|
||
|
Effect of exchange rate changes on cash and cash equivalents
|
(63,400
|
)
|
|
(5,402
|
)
|
||
|
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
|
(198,015
|
)
|
|
(1,523,401
|
)
|
||
|
CASH AND CASH EQUIVALENTS,
beginning of period
|
4,126,860
|
|
|
4,905,609
|
|
||
|
CASH AND CASH EQUIVALENTS,
end of period
|
$
|
3,928,845
|
|
|
$
|
3,382,208
|
|
|
SUPPLEMENTAL CASH FLOW INFORMATION:
|
|
|
|
||||
|
Income taxes paid
|
$
|
1,133,641
|
|
|
$
|
820,103
|
|
|
Standard
|
|
Description
|
|
Accenture Adoption Date
|
|
Impact on the Financial Statements or Other Significant Matters
|
|
2016-16
: Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory
|
|
The guidance requires an entity to recognize the income tax consequences of intra-entity transfers, other than inventory, when the transfer occurs. Under current guidance in U.S. GAAP, in the case of depreciable or amortizable assets, the income tax consequences are deferred at the time of the intra-entity transfer and recognized as the assets are depreciated or amortized. The guidance requires modified retrospective transition with a cumulative catch-up adjustment to opening retained earnings in the period of adoption.
|
|
September 1, 2018
|
|
The adoption of this Accounting Standards Update (“ASU”) will require that we record deferred tax assets on our Consolidated Balance Sheet at the beginning of fiscal 2019. The deferred tax assets, which could be up to $2.1 billion, represent income tax consequences of prior intra-entity transfers of assets, which are currently recognized over the expected life of the assets. Beginning in fiscal 2019, we will recognize incremental income tax expense as these deferred tax assets are utilized. Initially, this could represent approximately a 3.5 percentage point increase in the annual effective tax rate. However, the actual impact of adoption will depend on numerous factors, including activity for fiscal 2018 and management’s expectations regarding recoverability of the related deferred taxes. Adoption will not have any impact on cash flows.
|
|
2016-02
: Leases
|
|
The guidance amends existing guidance to require lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by leases and to disclose additional quantitative and qualitative information about leasing arrangements. The guidance requires a modified retrospective method upon adoption.
|
|
September 1, 2019
|
|
While we are continuing to assess the potential impact of this ASU, we currently believe the most significant impact relates to our accounting for office space operating leases. We anticipate this ASU will have a material impact on our Consolidated Balance Sheets but will not have a material impact on our other Consolidated Financial Statements or footnotes.
|
|
2014-09
:
(Accounting Standard Codification 606),
Revenue from Contracts with Customers
and related updates |
|
The guidance replaces most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU also requires amortization of incremental costs to obtain a customer contract over the term of the customer arrangement. The guidance allows for both retrospective and modified retrospective methods of adoption.
|
|
September 1, 2018
|
|
We performed a preliminary assessment of the impact of the ASU and are executing a transition plan, including necessary changes to policies, processes, and internal controls as well as system enhancements to generate the information necessary for the new disclosures. The project is on schedule for adoption on September 1, 2018 and we will apply the modified retrospective method. We expect revenue recognition across our portfolio of services to remain largely unchanged. However, we expect to recognize revenue earlier than we do under current guidance in a few areas, including accounting for variable fees and for certain consulting services, which will be recognized over time rather than at a point in time. Additionally, we will capitalize and amortize the direct and incremental costs of obtaining customer contracts over the term of the customer arrangement rather than expense these costs when incurred. While we have not finalized our assessment of the impact of the ASU, based on the analysis completed to date, we do not currently anticipate that the ASU will have a material impact on our
Consolidated Financial Statements. |
|
|
Three Months Ended
|
|
Nine Months Ended
|
||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||
|
Basic Earnings per share
|
|
|
|
|
|
|
|
||||||||
|
Net income attributable to Accenture plc
|
$
|
1,043,020
|
|
|
$
|
669,468
|
|
|
$
|
3,030,383
|
|
|
$
|
2,512,696
|
|
|
Basic weighted average Class A ordinary shares
|
639,217,344
|
|
|
619,436,804
|
|
|
624,365,464
|
|
|
621,025,256
|
|
||||
|
Basic earnings per share
|
$
|
1.63
|
|
|
$
|
1.08
|
|
|
$
|
4.85
|
|
|
$
|
4.05
|
|
|
Diluted Earnings per share
|
|
|
|
|
|
|
|
||||||||
|
Net income attributable to Accenture plc
|
$
|
1,043,020
|
|
|
$
|
669,468
|
|
|
$
|
3,030,383
|
|
|
$
|
2,512,696
|
|
|
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1)
|
6,997
|
|
|
23,024
|
|
|
93,531
|
|
|
107,437
|
|
||||
|
Net income for diluted earnings per share calculation
|
$
|
1,050,017
|
|
|
$
|
692,492
|
|
|
$
|
3,123,914
|
|
|
$
|
2,620,133
|
|
|
Basic weighted average Class A ordinary shares
|
639,217,344
|
|
|
619,436,804
|
|
|
624,365,464
|
|
|
621,025,256
|
|
||||
|
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)
|
4,294,411
|
|
|
27,926,781
|
|
|
19,354,992
|
|
|
28,274,559
|
|
||||
|
Diluted effect of employee compensation related to Class A ordinary shares
|
11,017,024
|
|
|
11,329,345
|
|
|
11,853,822
|
|
|
11,721,416
|
|
||||
|
Diluted effect of share purchase plans related to Class A ordinary shares
|
71,247
|
|
|
77,495
|
|
|
165,290
|
|
|
109,075
|
|
||||
|
Diluted weighted average Class A ordinary shares
|
654,600,026
|
|
|
658,770,425
|
|
|
655,739,568
|
|
|
661,130,306
|
|
||||
|
Diluted earnings per share
|
$
|
1.60
|
|
|
$
|
1.05
|
|
|
$
|
4.76
|
|
|
$
|
3.96
|
|
|
(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 and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. 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.
|
|
|
Three Months Ended
|
|
Nine Months Ended
|
||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||
|
Foreign currency translation
|
|
|
|
|
|
|
|
||||||||
|
Beginning balance
|
$
|
(675,752
|
)
|
|
$
|
(1,027,882
|
)
|
|
$
|
(770,043
|
)
|
|
$
|
(919,963
|
)
|
|
Foreign currency translation
|
(240,840
|
)
|
|
102,087
|
|
|
(137,279
|
)
|
|
(17,389
|
)
|
||||
|
Income tax benefit (expense)
|
1,264
|
|
|
102
|
|
|
1,081
|
|
|
(293
|
)
|
||||
|
Portion attributable to noncontrolling interests
|
8,579
|
|
|
(9,021
|
)
|
|
(508
|
)
|
|
2,931
|
|
||||
|
Foreign currency translation, net of tax
|
(230,997
|
)
|
|
93,168
|
|
|
(136,706
|
)
|
|
(14,751
|
)
|
||||
|
Ending balance
|
(906,749
|
)
|
|
(934,714
|
)
|
|
(906,749
|
)
|
|
(934,714
|
)
|
||||
|
|
|
|
|
|
|
|
|
||||||||
|
Defined benefit plans
|
|
|
|
|
|
|
|
||||||||
|
Beginning balance
|
(426,500
|
)
|
|
(804,969
|
)
|
|
(440,619
|
)
|
|
(809,504
|
)
|
||||
|
Actuarial gains (losses)
|
12,044
|
|
|
(48,885
|
)
|
|
12,044
|
|
|
(48,885
|
)
|
||||
|
Pension settlement
|
—
|
|
|
509,793
|
|
|
2,119
|
|
|
509,793
|
|
||||
|
Prior service costs arising during the period
|
(29,796
|
)
|
|
—
|
|
|
(29,796
|
)
|
|
—
|
|
||||
|
Reclassifications into net periodic pension and
post-retirement expense (1) |
9,675
|
|
|
12,407
|
|
|
28,472
|
|
|
23,437
|
|
||||
|
Income tax benefit (expense)
|
4,806
|
|
|
(183,086
|
)
|
|
(1,386
|
)
|
|
(189,376
|
)
|
||||
|
Portion attributable to noncontrolling interests
|
588
|
|
|
(12,465
|
)
|
|
(17
|
)
|
|
(12,670
|
)
|
||||
|
Defined benefit plans, net of tax
|
(2,683
|
)
|
|
277,764
|
|
|
11,436
|
|
|
282,299
|
|
||||
|
Ending balance
|
(429,183
|
)
|
|
(527,205
|
)
|
|
(429,183
|
)
|
|
(527,205
|
)
|
||||
|
|
|
|
|
|
|
|
|
||||||||
|
Cash flow hedges
|
|
|
|
|
|
|
|
||||||||
|
Beginning balance
|
33,641
|
|
|
93,500
|
|
|
114,635
|
|
|
68,011
|
|
||||
|
Unrealized gain (loss)
|
(33,755
|
)
|
|
96,111
|
|
|
(79,140
|
)
|
|
179,891
|
|
||||
|
Reclassification adjustments into Cost of services
|
(21,265
|
)
|
|
(38,446
|
)
|
|
(81,986
|
)
|
|
(85,914
|
)
|
||||
|
Income tax benefit (expense)
|
14,506
|
|
|
(23,300
|
)
|
|
36,145
|
|
|
(32,972
|
)
|
||||
|
Portion attributable to noncontrolling interests
|
(3,287
|
)
|
|
(1,469
|
)
|
|
186
|
|
|
(2,620
|
)
|
||||
|
Cash flow hedges, net of tax
|
(43,801
|
)
|
|
32,896
|
|
|
(124,795
|
)
|
|
58,385
|
|
||||
|
Ending balance (2)
|
(10,160
|
)
|
|
126,396
|
|
|
(10,160
|
)
|
|
126,396
|
|
||||
|
|
|
|
|
|
|
|
|
||||||||
|
Investments
|
|
|
|
|
|
|
|
||||||||
|
Beginning balance
|
2,345
|
|
|
—
|
|
|
1,243
|
|
|
(264
|
)
|
||||
|
Unrealized gain (loss)
|
—
|
|
|
—
|
|
|
1,454
|
|
|
462
|
|
||||
|
Income tax benefit (expense)
|
—
|
|
|
—
|
|
|
(305
|
)
|
|
(183
|
)
|
||||
|
Portion attributable to noncontrolling interests
|
46
|
|
|
—
|
|
|
(1
|
)
|
|
(15
|
)
|
||||
|
Investments, net of tax
|
46
|
|
|
—
|
|
|
1,148
|
|
|
264
|
|
||||
|
Ending balance
|
2,391
|
|
|
—
|
|
|
2,391
|
|
|
—
|
|
||||
|
|
|
|
|
|
|
|
|
||||||||
|
Accumulated other comprehensive loss
|
$
|
(1,343,701
|
)
|
|
$
|
(1,335,523
|
)
|
|
$
|
(1,343,701
|
)
|
|
$
|
(1,335,523
|
)
|
|
(1)
|
Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
|
|
(2)
|
As of
May 31, 2018
,
$39,677
of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.
|
|
|
August 31,
2017 |
|
Additions/
Adjustments |
|
Foreign
Currency Translation |
|
May 31,
2018 |
||||||||
|
Communications, Media & Technology
|
$
|
775,802
|
|
|
$
|
72,291
|
|
|
$
|
(2,877
|
)
|
|
$
|
845,216
|
|
|
Financial Services
|
1,151,024
|
|
|
19,636
|
|
|
(11,238
|
)
|
|
1,159,422
|
|
||||
|
Health & Public Service
|
934,374
|
|
|
17,113
|
|
|
(1,085
|
)
|
|
950,402
|
|
||||
|
Products
|
1,698,140
|
|
|
192,356
|
|
|
(12,032
|
)
|
|
1,878,464
|
|
||||
|
Resources
|
443,012
|
|
|
3,573
|
|
|
(4,796
|
)
|
|
441,789
|
|
||||
|
Total
|
$
|
5,002,352
|
|
|
$
|
304,969
|
|
|
$
|
(32,028
|
)
|
|
$
|
5,275,293
|
|
|
|
|
May 31, 2018
|
|
August 31, 2017
|
||||||||||||||||||||
|
Intangible Asset Class
|
|
Gross Carrying Amount
|
|
Accumulated Amortization
|
|
Net Carrying Amount
|
|
Gross Carrying Amount
|
|
Accumulated Amortization
|
|
Net Carrying Amount
|
||||||||||||
|
Customer-related
|
|
$
|
846,151
|
|
|
$
|
(284,523
|
)
|
|
$
|
561,628
|
|
|
$
|
809,683
|
|
|
$
|
(235,315
|
)
|
|
$
|
574,368
|
|
|
Technology
|
|
101,030
|
|
|
(59,141
|
)
|
|
41,889
|
|
|
108,929
|
|
|
(65,453
|
)
|
|
43,476
|
|
||||||
|
Patents
|
|
126,564
|
|
|
(64,315
|
)
|
|
62,249
|
|
|
124,669
|
|
|
(62,543
|
)
|
|
62,126
|
|
||||||
|
Other
|
|
48,269
|
|
|
(25,796
|
)
|
|
22,473
|
|
|
52,342
|
|
|
(21,930
|
)
|
|
30,412
|
|
||||||
|
Total
|
|
$
|
1,122,014
|
|
|
$
|
(433,775
|
)
|
|
$
|
688,239
|
|
|
$
|
1,095,623
|
|
|
$
|
(385,241
|
)
|
|
$
|
710,382
|
|
|
Fiscal Year
|
|
Estimated Amortization
|
||
|
Remainder of 2018
|
|
$
|
38,763
|
|
|
2019
|
|
132,184
|
|
|
|
2020
|
|
114,413
|
|
|
|
2021
|
|
101,669
|
|
|
|
2022
|
|
86,372
|
|
|
|
Thereafter
|
|
214,838
|
|
|
|
Total
|
|
$
|
688,239
|
|
|
|
|
Dividend Per
Share |
|
Accenture plc Class A
Ordinary Shares |
|
Accenture Holdings plc Ordinary
Shares and Accenture Canada Holdings Inc. Exchangeable Shares (1) |
|
Total Cash
Outlay |
||||||||||||
|
Dividend Payment Date
|
|
|
Record Date
|
|
Cash Outlay
|
|
Record Date
|
|
Cash Outlay
|
|
||||||||||
|
November 15, 2017
|
|
$
|
1.33
|
|
|
October 19, 2017
|
|
$
|
817,241
|
|
|
October 17, 2017
|
|
$
|
36,373
|
|
|
$
|
853,614
|
|
|
May 15, 2018
|
|
$
|
1.33
|
|
|
April 12, 2018
|
|
$
|
853,831
|
|
|
April 10, 2018
|
|
$
|
1,279
|
|
|
$
|
855,110
|
|
|
Total Dividends
|
|
|
|
|
|
$
|
1,671,072
|
|
|
|
|
$
|
37,652
|
|
|
$
|
1,708,724
|
|
||
|
(1)
|
The dividend for the
three months ended May 31, 2018
included payments made to holders of Accenture Canada Holdings Inc. exchangeable shares while the dividend for the three months ended November 30, 2017 included payments made to holders of both Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. exchangeable shares. See Note 1 (Basis of Presentation) for additional information on Accenture Holdings plc.
|
|
|
May 31,
2018 |
|
August 31,
2017 |
||||
|
Assets
|
|
|
|
||||
|
Cash Flow Hedges
|
|
|
|
||||
|
Other current assets
|
$
|
67,961
|
|
|
$
|
133,935
|
|
|
Other non-current assets
|
11,028
|
|
|
82,770
|
|
||
|
Other Derivatives
|
|
|
|
||||
|
Other current assets
|
8,052
|
|
|
11,470
|
|
||
|
Total assets
|
$
|
87,041
|
|
|
$
|
228,175
|
|
|
Liabilities
|
|
|
|
||||
|
Cash Flow Hedges
|
|
|
|
||||
|
Other accrued liabilities
|
$
|
28,284
|
|
|
$
|
21,632
|
|
|
Other non-current liabilities
|
34,321
|
|
|
17,244
|
|
||
|
Other Derivatives
|
|
|
|
||||
|
Other accrued liabilities
|
25,200
|
|
|
12,242
|
|
||
|
Total liabilities
|
$
|
87,805
|
|
|
$
|
51,118
|
|
|
Total fair value
|
$
|
(764
|
)
|
|
$
|
177,057
|
|
|
Total notional value
|
$
|
7,149,152
|
|
|
$
|
9,290,345
|
|
|
|
May 31,
2018 |
|
August 31,
2017 |
||||
|
Net derivative assets
|
$
|
29,766
|
|
|
$
|
189,066
|
|
|
Net derivative liabilities
|
30,530
|
|
|
12,009
|
|
||
|
Total fair value
|
$
|
(764
|
)
|
|
$
|
177,057
|
|
|
|
Three Months Ended
|
||||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||||||
|
|
Net
Revenues |
|
Operating
Income |
|
Net
Revenues |
|
Operating
Income (1) |
||||||||
|
Communications, Media & Technology
|
$
|
2,133,796
|
|
|
$
|
383,359
|
|
|
$
|
1,754,657
|
|
|
$
|
286,931
|
|
|
Financial Services
|
2,143,196
|
|
|
382,530
|
|
|
1,865,071
|
|
|
321,052
|
|
||||
|
Health & Public Service
|
1,703,676
|
|
|
216,218
|
|
|
1,554,424
|
|
|
206,570
|
|
||||
|
Products
|
2,842,624
|
|
|
452,573
|
|
|
2,429,140
|
|
|
402,558
|
|
||||
|
Resources
|
1,469,293
|
|
|
185,046
|
|
|
1,245,875
|
|
|
158,117
|
|
||||
|
Other
|
22,414
|
|
|
—
|
|
|
17,869
|
|
|
(509,793
|
)
|
||||
|
Total
|
$
|
10,314,999
|
|
|
$
|
1,619,726
|
|
|
$
|
8,867,036
|
|
|
$
|
865,435
|
|
|
|
Nine Months Ended
|
||||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||||||
|
|
Net
Revenues |
|
Operating
Income |
|
Net
Revenues |
|
Operating
Income (1) |
||||||||
|
Communications, Media & Technology
|
$
|
5,938,389
|
|
|
$
|
993,887
|
|
|
$
|
5,061,581
|
|
|
$
|
759,513
|
|
|
Financial Services
|
6,227,237
|
|
|
1,059,710
|
|
|
5,444,451
|
|
|
908,705
|
|
||||
|
Health & Public Service
|
4,980,155
|
|
|
594,827
|
|
|
4,566,762
|
|
|
594,912
|
|
||||
|
Products
|
8,057,985
|
|
|
1,237,076
|
|
|
7,014,137
|
|
|
1,175,019
|
|
||||
|
Resources
|
4,139,507
|
|
|
502,870
|
|
|
3,585,458
|
|
|
407,691
|
|
||||
|
Other
|
80,390
|
|
|
—
|
|
|
27,835
|
|
|
(509,793
|
)
|
||||
|
Total
|
$
|
29,423,663
|
|
|
$
|
4,388,370
|
|
|
$
|
25,700,224
|
|
|
$
|
3,336,047
|
|
|
(1)
|
Other Operating Income represents the pension settlement charge related to the termination of our U.S. pension plan.
|
|
•
|
Our results of operations could be adversely affected by volatile, negative or uncertain economic and political conditions and the effects of these conditions on our clients’ businesses and levels of business activity.
|
|
•
|
Our business depends on generating and maintaining ongoing, profitable client demand for our services and solutions, including through the adaptation and expansion of our services and solutions 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.
|
|
•
|
If we are unable to keep our supply of skills and resources in balance 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 could have liability or our reputation could be damaged if we fail to protect client and/or Accenture data from security breaches or cyberattacks.
|
|
•
|
The markets in which we operate are highly competitive, and we might not be able to compete effectively.
|
|
•
|
Our profitability could materially suffer if we are unable to obtain favorable pricing for our services and solutions, if we are unable to remain competitive, if our cost-management strategies are unsuccessful or if we experience delivery inefficiencies.
|
|
•
|
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 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.
|
|
•
|
We might not be successful at identifying, acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses.
|
|
•
|
Our global delivery capability is increasingly concentrated in India and the Philippines, which may expose us to operational risks.
|
|
•
|
As a result of our geographically diverse operations and our growth strategy to continue geographic expansion, we are more susceptible to certain risks.
|
|
•
|
Adverse changes to our relationships with key alliance partners or in the business of our key alliance partners could adversely affect our results of operations.
|
|
•
|
If we are unable to protect or enforce our intellectual property rights, or if our services or solutions 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.
|
|
•
|
Our ability to attract and retain business and employees may depend on our reputation in the marketplace.
|
|
•
|
If we are unable to manage the organizational challenges associated with our size, we might be unable to achieve our business objectives.
|
|
•
|
We make estimates and assumptions in connection with the preparation of our consolidated financial statements, and any changes to those estimates and assumptions could adversely affect our financial results.
|
|
•
|
Many of our contracts include payments that link some of our fees to the attainment of performance or business targets and/or require us to meet specific service levels. This could increase the variability of our revenues and impact our margins.
|
|
•
|
Our results of operations and share price could be adversely affected if we are unable to maintain effective internal controls.
|
|
•
|
We might be unable to access additional capital on favorable terms or at all. If we raise equity capital, it may dilute our shareholders’ ownership interest in us.
|
|
•
|
We are incorporated in Ireland and a significant portion of our assets is located outside the United States. As a result, it might not be possible for shareholders to enforce civil liability provisions of the federal or state securities laws of the United States. We may also be subject to criticism and negative publicity related to our incorporation in Ireland.
|
|
•
|
Irish law differs from the laws in effect in the United States and might afford less protection to shareholders.
|
|
|
Three Months Ended
|
|
Percent
Increase U.S. Dollars |
|
Percent
Increase Local Currency |
|
Percent of Total Net Revenues
for the Three Months Ended |
||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||||
|
|
(in millions of U.S. dollars)
|
|
|
|
|
|
|
|
|
||||||||||
|
OPERATING GROUPS
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Communications, Media & Technology
|
$
|
2,134
|
|
|
$
|
1,755
|
|
|
22
|
%
|
|
18
|
%
|
|
21
|
%
|
|
20
|
%
|
|
Financial Services
|
2,143
|
|
|
1,865
|
|
|
15
|
|
|
8
|
|
|
21
|
|
|
21
|
|
||
|
Health & Public Service
|
1,704
|
|
|
1,554
|
|
|
10
|
|
|
7
|
|
|
16
|
|
|
18
|
|
||
|
Products
|
2,843
|
|
|
2,429
|
|
|
17
|
|
|
11
|
|
|
28
|
|
|
27
|
|
||
|
Resources
|
1,469
|
|
|
1,246
|
|
|
18
|
|
|
12
|
|
|
14
|
|
|
14
|
|
||
|
Other
|
22
|
|
|
18
|
|
|
n/m
|
|
|
n/m
|
|
|
—
|
|
|
—
|
|
||
|
TOTAL NET REVENUES
|
10,315
|
|
|
8,867
|
|
|
16
|
%
|
|
11
|
%
|
|
100
|
%
|
|
100
|
%
|
||
|
Reimbursements
|
524
|
|
|
490
|
|
|
7
|
|
|
|
|
|
|
|
|||||
|
TOTAL REVENUES
|
$
|
10,839
|
|
|
$
|
9,357
|
|
|
16
|
%
|
|
|
|
|
|
|
|||
|
GEOGRAPHIC REGIONS (1)
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
North America
|
$
|
4,579
|
|
|
$
|
4,123
|
|
|
11
|
%
|
|
11
|
%
|
|
44
|
%
|
|
47
|
%
|
|
Europe
|
3,733
|
|
|
3,061
|
|
|
22
|
|
|
9
|
|
|
36
|
|
|
34
|
|
||
|
Growth Markets
|
2,003
|
|
|
1,683
|
|
|
19
|
|
|
17
|
|
|
20
|
|
|
19
|
|
||
|
TOTAL NET REVENUES
|
$
|
10,315
|
|
|
$
|
8,867
|
|
|
16
|
%
|
|
11
|
%
|
|
100
|
%
|
|
100
|
%
|
|
TYPE OF WORK
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Consulting
|
$
|
5,687
|
|
|
$
|
4,820
|
|
|
18
|
%
|
|
12
|
%
|
|
55
|
%
|
|
54
|
%
|
|
Outsourcing
|
4,628
|
|
|
4,047
|
|
|
14
|
|
|
10
|
|
|
45
|
|
|
46
|
|
||
|
TOTAL NET REVENUES
|
$
|
10,315
|
|
|
$
|
8,867
|
|
|
16
|
%
|
|
11
|
%
|
|
100
|
%
|
|
100
|
%
|
|
(1)
|
Effective September 1, 2017, we revised the reporting of our geographic regions as follows: North America (the United States and Canada), Europe and Growth Markets (Asia Pacific, Latin America, Africa, the Middle East and Turkey). Four countries, including Russia, were previously in Growth Markets, but are now included in Europe. Prior period amounts have been reclassified to conform to the current period presentation.
|
|
•
|
Communications, Media & Technology net revenues increased
18%
in local currency, driven by growth across all geographic regions in Software & Platforms and Communications & Media, led by Software & Platforms in North America.
|
|
•
|
Financial Services net revenues increased
8%
in local currency, driven by growth across all industry groups and geographic regions, led by Banking & Capital Markets in Europe and Growth Markets.
|
|
•
|
Health & Public Service net revenues increased
7%
in local currency, driven by growth in Public Service across all geographic regions.
|
|
•
|
Products net revenues increased
11%
in local currency, driven by growth across all geographic regions in Industrial and Consumer Goods, Retail & Travel Services.
|
|
•
|
Resources net revenues increased
12%
in local currency, driven by growth across all geographic regions in Chemicals & Natural Resources and Energy, as well as Utilities in Europe.
|
|
•
|
North America net revenues increased
11%
in local currency, driven by the United States.
|
|
•
|
Europe net revenues increased
9%
in local currency, driven by Germany, Italy, Ireland, France and Spain.
|
|
•
|
Growth Markets net revenues increased
17%
in local currency, led by Japan, as well as Australia, Brazil and Singapore.
|
|
|
Three Months Ended
|
|
|
||||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
|
||||||||||||
|
|
Operating
Income |
|
Operating
Margin |
|
Operating
Income |
|
Operating
Margin |
|
Increase
(Decrease) |
||||||||
|
|
(in millions of U.S. dollars)
|
|
|
||||||||||||||
|
Communications, Media & Technology
|
$
|
383
|
|
|
18
|
%
|
|
$
|
287
|
|
|
16
|
%
|
|
$
|
96
|
|
|
Financial Services
|
383
|
|
|
18
|
|
|
321
|
|
|
17
|
|
|
61
|
|
|||
|
Health & Public Service
|
216
|
|
|
13
|
|
|
207
|
|
|
13
|
|
|
10
|
|
|||
|
Products
|
453
|
|
|
16
|
|
|
403
|
|
|
17
|
|
|
50
|
|
|||
|
Resources
|
185
|
|
|
13
|
|
|
158
|
|
|
13
|
|
|
27
|
|
|||
|
Pension Settlement Charge (1)
|
—
|
|
|
—
|
|
|
(510
|
)
|
|
—
|
|
|
510
|
|
|||
|
Operating Income (GAAP)
|
$
|
1,620
|
|
|
15.7
|
%
|
|
$
|
865
|
|
|
9.8
|
%
|
|
$
|
754
|
|
|
Pension Settlement Charge (1)
|
—
|
|
|
|
|
|
510
|
|
|
|
|
|
(510
|
)
|
|||
|
Adjusted Operating Income (non-GAAP)
|
$
|
1,620
|
|
|
15.7
|
%
|
|
$
|
1,375
|
|
|
15.5
|
%
|
|
$
|
244
|
|
|
•
|
Communications, Media & Technology operating income increased primarily due to revenue growth and higher contract profitability.
|
|
•
|
Financial Services operating income increased primarily due to consulting revenue growth and higher outsourcing contract profitability.
|
|
•
|
Health & Public Service operating income increased due to revenue growth and higher outsourcing contract profitability, partially offset by lower consulting contract profitability.
|
|
•
|
Products operating income increased primarily due to revenue growth.
|
|
•
|
Resources operating income increased primarily due to revenue growth and lower sales and marketing costs as a percentage of net revenues, partially offset by lower contract profitability.
|
|
|
Nine Months Ended
|
|
Percent
Increase U.S. Dollars |
|
Percent
Increase Local Currency |
|
Percent of Total Net Revenues
for the Nine Months Ended |
||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
|
|
May 31, 2018
|
|
May 31, 2017
|
||||||||||
|
|
(in millions of U.S. dollars)
|
|
|
|
|
|
|
|
|
||||||||||
|
OPERATING GROUPS
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Communications, Media & Technology
|
$
|
5,938
|
|
|
$
|
5,062
|
|
|
17
|
%
|
|
14
|
%
|
|
20
|
%
|
|
20
|
%
|
|
Financial Services
|
6,227
|
|
|
5,444
|
|
|
14
|
|
|
9
|
|
|
21
|
|
|
21
|
|
||
|
Health & Public Service
|
4,980
|
|
|
4,567
|
|
|
9
|
|
|
7
|
|
|
17
|
|
|
18
|
|
||
|
Products
|
8,058
|
|
|
7,014
|
|
|
15
|
|
|
10
|
|
|
28
|
|
|
27
|
|
||
|
Resources
|
4,140
|
|
|
3,585
|
|
|
15
|
|
|
11
|
|
|
14
|
|
|
14
|
|
||
|
Other
|
80
|
|
|
28
|
|
|
n/m
|
|
|
n/m
|
|
|
—
|
|
|
—
|
|
||
|
TOTAL NET REVENUES
|
29,424
|
|
|
25,700
|
|
|
14
|
%
|
|
10
|
%
|
|
100
|
%
|
|
100
|
%
|
||
|
Reimbursements
|
1,538
|
|
|
1,424
|
|
|
8
|
|
|
|
|
|
|
|
|||||
|
TOTAL REVENUES
|
$
|
30,961
|
|
|
$
|
27,125
|
|
|
14
|
%
|
|
|
|
|
|
|
|||
|
GEOGRAPHIC REGIONS (1)
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
North America
|
$
|
13,141
|
|
|
$
|
12,060
|
|
|
9
|
%
|
|
8
|
%
|
|
45
|
%
|
|
47
|
%
|
|
Europe
|
10,667
|
|
|
8,861
|
|
|
20
|
|
|
10
|
|
|
36
|
|
|
34
|
|
||
|
Growth Markets
|
5,616
|
|
|
4,779
|
|
|
18
|
|
|
16
|
|
|
19
|
|
|
19
|
|
||
|
TOTAL NET REVENUES
|
$
|
29,424
|
|
|
$
|
25,700
|
|
|
14
|
%
|
|
10
|
%
|
|
100
|
%
|
|
100
|
%
|
|
TYPE OF WORK
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Consulting
|
$
|
16,030
|
|
|
$
|
13,819
|
|
|
16
|
%
|
|
12
|
%
|
|
54
|
%
|
|
54
|
%
|
|
Outsourcing
|
13,394
|
|
|
11,881
|
|
|
13
|
|
|
9
|
|
|
46
|
|
|
46
|
|
||
|
TOTAL NET REVENUES
|
$
|
29,424
|
|
|
$
|
25,700
|
|
|
14
|
%
|
|
10
|
%
|
|
100
|
%
|
|
100
|
%
|
|
(1)
|
Effective September 1, 2017, we revised the reporting of our geographic regions as follows: North America (the United States and Canada), Europe and Growth Markets (Asia Pacific, Latin America, Africa, the Middle East and Turkey). Four countries, including Russia, were previously in Growth Markets, but are now included in Europe. Prior period amounts have been reclassified to conform to the current period presentation.
|
|
•
|
Communications, Media & Technology net revenues increased
14%
in local currency, driven by growth across all geographic regions in Software & Platforms and Communications & Media, led by Software & Platforms in North America.
|
|
•
|
Financial Services net revenues increased
9%
in local currency, driven by growth across all industry groups and geographic regions, led by Banking & Capital Markets in Europe and Growth Markets.
|
|
•
|
Health & Public Service net revenues increased
7%
in local currency, driven by growth in Public Service across all geographic regions and Health in North America and Europe.
|
|
•
|
Products net revenues increased
10%
in local currency, driven by growth across all geographic regions in Consumer Goods, Retail & Travel Services and Industrial.
|
|
•
|
Resources net revenues increased
11%
in local currency, driven by growth across all geographic regions in Chemicals & Natural Resources and Energy, as well as Utilities in Europe.
|
|
•
|
North America net revenues increased
8%
in local currency, driven by the United States.
|
|
•
|
Europe net revenues increased
10%
in local currency, driven by Germany, Italy, France, Spain and Ireland.
|
|
•
|
Growth Markets net revenues increased
16%
in local currency, led by Japan, as well as Australia, Brazil and Singapore.
|
|
|
Nine Months Ended
|
|
|
||||||||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
|
||||||||||||
|
|
Operating
Income |
|
Operating
Margin |
|
Operating
Income |
|
Operating
Margin |
|
Increase
(Decrease) |
||||||||
|
|
(in millions of U.S. dollars)
|
|
|
||||||||||||||
|
Communications, Media & Technology
|
$
|
994
|
|
|
17
|
%
|
|
$
|
760
|
|
|
15
|
%
|
|
$
|
234
|
|
|
Financial Services
|
1,060
|
|
|
17
|
|
|
909
|
|
|
17
|
|
|
151
|
|
|||
|
Health & Public Service
|
595
|
|
|
12
|
|
|
595
|
|
|
13
|
|
|
—
|
|
|||
|
Products
|
1,237
|
|
|
15
|
|
|
1,175
|
|
|
17
|
|
|
62
|
|
|||
|
Resources
|
503
|
|
|
12
|
|
|
408
|
|
|
11
|
|
|
95
|
|
|||
|
Pension Settlement Charge (1)
|
—
|
|
|
—
|
|
|
(510
|
)
|
|
—
|
|
|
510
|
|
|||
|
Operating Income (GAAP)
|
$
|
4,388
|
|
|
14.9
|
%
|
|
$
|
3,336
|
|
|
13.0
|
%
|
|
$
|
1,052
|
|
|
Pension Settlement Charge (1)
|
—
|
|
|
|
|
510
|
|
|
|
|
(510
|
)
|
|||||
|
Adjusted Operating Income (non-GAAP)
|
$
|
4,388
|
|
|
14.9
|
%
|
|
$
|
3,846
|
|
|
15.0
|
%
|
|
$
|
543
|
|
|
•
|
Communications, Media & Technology operating income increased primarily due to revenue growth.
|
|
•
|
Financial Services operating income increased primarily due to consulting revenue growth and higher outsourcing contract profitability, partially offset by lower consulting contract profitability.
|
|
•
|
Health & Public Service operating income was flat, which reflected revenue growth as well as lower consulting contract profitability.
|
|
•
|
Products operating income increased primarily due to revenue growth, partially offset by lower consulting contract profitability and higher sales and marketing costs as a percentage of net revenues.
|
|
•
|
Resources operating income increased primarily due to revenue growth, partially offset by lower contract profitability.
|
|
|
Nine Months Ended
|
|
|
||||||||
|
|
May 31, 2018
|
|
May 31, 2017
|
|
Change
|
||||||
|
|
(in millions of U.S. dollars)
|
||||||||||
|
Net cash provided by (used in):
|
|
|
|
|
|
||||||
|
Operating activities
|
$
|
3,917
|
|
|
$
|
3,031
|
|
|
$
|
886
|
|
|
Investing activities
|
(875
|
)
|
|
(1,581
|
)
|
|
707
|
|
|||
|
Financing activities
|
(3,177
|
)
|
|
(2,968
|
)
|
|
(210
|
)
|
|||
|
Effect of exchange rate changes on cash and cash equivalents
|
(63
|
)
|
|
(5
|
)
|
|
(58
|
)
|
|||
|
Net increase (decrease) in cash and cash equivalents
|
$
|
(198
|
)
|
|
$
|
(1,523
|
)
|
|
$
|
1,325
|
|
|
|
Facility
Amount |
|
Borrowings
Under Facilities |
||||
|
|
(in millions of U.S. dollars)
|
||||||
|
Syndicated loan facility
|
$
|
1,000
|
|
|
$
|
—
|
|
|
Separate, uncommitted, unsecured multicurrency revolving credit facilities
|
666
|
|
|
—
|
|
||
|
Local guaranteed and non-guaranteed lines of credit
|
231
|
|
|
—
|
|
||
|
Total
|
$
|
1,897
|
|
|
$
|
—
|
|
|
|
Accenture plc Class A
Ordinary Shares |
|
Accenture Holdings plc Ordinary
Shares and Accenture Canada Holdings Inc. Exchangeable Shares (3) |
||||||||||
|
|
Shares
|
|
Amount
|
|
Shares
|
|
Amount
|
||||||
|
|
(in millions of U.S. dollars, except share amounts)
|
||||||||||||
|
Open-market share purchases (1)
|
10,570,746
|
|
|
$
|
1,587
|
|
|
—
|
|
|
$
|
—
|
|
|
Other share purchase programs
|
—
|
|
|
—
|
|
|
559,894
|
|
|
83
|
|
||
|
Other purchases (2)
|
2,766,346
|
|
|
417
|
|
|
—
|
|
|
—
|
|
||
|
Total
|
13,337,092
|
|
|
$
|
2,004
|
|
|
559,894
|
|
|
$
|
83
|
|
|
(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
nine months ended May 31, 2018
, 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.
|
|
(3)
|
In connection with the internal merger described in Note 1 (Basis of Presentation) in which Accenture Holdings plc merged with and into Accenture plc, shareholders of Accenture Holdings plc received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, after which Accenture Holdings plc ceased to exist. Accordingly, as of March 13, 2018, there were no longer any ordinary shares of Accenture Holdings plc outstanding.
|
|
Period
|
|
Total Number
of Shares Purchased/Redeemed |
|
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)
|
|||||
|
March 1, 2018 — March 31, 2018
|
|
|
|
|
|
|
|
|
||||||
|
Class A ordinary shares
|
|
1,250,227
|
|
|
$
|
156.38
|
|
|
1,237,587
|
|
|
$
|
1,954
|
|
|
Class X ordinary shares (4)
|
|
19,054,001
|
|
|
$
|
0.0000225
|
|
|
|
|
|
|
|
|
|
April 1, 2018 — April 30, 2018
|
|
|
|
|
|
|
|
|
||||||
|
Class A ordinary shares
|
|
1,690,818
|
|
|
$
|
151.09
|
|
|
1,667,031
|
|
|
$
|
1,702
|
|
|
Class X ordinary shares
|
|
—
|
|
|
$
|
0.0000225
|
|
|
|
|
|
|
|
|
|
May 1, 2018 — May 31, 2018
|
|
|
|
|
|
|
|
|
||||||
|
Class A ordinary shares
|
|
1,745,694
|
|
|
$
|
154.03
|
|
|
1,635,706
|
|
|
$
|
1,449
|
|
|
Class X ordinary shares
|
|
—
|
|
|
$
|
0.0000225
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
||||||
|
Class A ordinary shares (5)
|
|
4,686,739
|
|
|
$
|
153.60
|
|
|
4,540,324
|
|
|
|
||
|
Class X ordinary shares (6)
|
|
19,054,001
|
|
|
$
|
0.0000225
|
|
|
|
|
|
|
||
|
(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
third quarter of fiscal 2018
, we purchased
4,540,324
Accenture plc Class A ordinary shares under this program for an aggregate price of
$698 million
. The open-market purchase program does not have an expiration date.
|
|
(3)
|
As of
May 31, 2018
, our aggregate available authorization for share purchases and redemptions was
$1,449 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
May 31, 2018
, the Board of Directors of Accenture plc has authorized an aggregate of
$30,100 million
for purchases and redemptions of Accenture plc Class A ordinary shares, Accenture Holdings plc ordinary shares (prior to March 13, 2018) or Accenture Canada Holdings Inc. exchangeable shares.
|
|
(4)
|
In connection with the internal merger described in Note 1 (Basis of Presentation) in which our subsidiary Accenture Holdings plc merged with and into Accenture plc, shareholders of Accenture Holdings plc received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, after which Accenture Holdings plc ceased to exist, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders.
|
|
(5)
|
During the
third quarter of fiscal 2018
, Accenture purchased
146,415
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.
|
|
(6)
|
Accenture plc Class X ordinary shares are redeemable at their par value of
$0.0000225
per share.
|
|
Period
|
|
Total Number
of Shares Purchased/Redeemed (1) |
|
Average
Price Paid per Share (2) |
|
Total Number of
Shares Purchased as Part of Publicly Announced Plans or Programs |
|
Approximate Dollar Value
of Shares that May Yet Be Purchased Under the Plans or Programs (3) |
|||||
|
Accenture Holdings plc
(4)
|
|
|
|
|
|
|
|
|
|||||
|
March 1, 2018 — March 31, 2018
|
|
25,554,372
|
|
|
$
|
—
|
|
|
—
|
|
|
—
|
|
|
April 1, 2018 — April 30, 2018
|
|
—
|
|
|
$
|
—
|
|
|
—
|
|
|
—
|
|
|
May 1, 2018 — May 31, 2018
|
|
—
|
|
|
$
|
—
|
|
|
—
|
|
|
—
|
|
|
Total
|
|
25,554,372
|
|
|
$
|
—
|
|
|
—
|
|
|
—
|
|
|
Accenture Canada Holdings Inc.
|
|
|
|
|
|
|
|
|
|||||
|
March 1, 2018 — March 31, 2018
|
|
—
|
|
|
$
|
—
|
|
|
—
|
|
|
—
|
|
|
April 1, 2018 — April 30, 2018
|
|
—
|
|
|
$
|
—
|
|
|
—
|
|
|
—
|
|
|
May 1, 2018 — May 31, 2018
|
|
2,000
|
|
|
$
|
156.48
|
|
|
—
|
|
|
—
|
|
|
Total
|
|
2,000
|
|
|
$
|
156.48
|
|
|
—
|
|
|
—
|
|
|
(1)
|
During the third quarter of fiscal 2018, we issued
25,554,372
Accenture plc Class A ordinary shares upon redemptions of an equivalent number of Accenture Holdings plc ordinary shares as a result of the merger. In addition, during the
third quarter of fiscal 2018
, we acquired
2,000
Accenture Canada Holdings Inc. exchangeable shares from current and former members of Accenture Leadership and their permitted transferees by means of purchase or redemption for cash, or employee forfeiture, as applicable.
|
|
(2)
|
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.
|
|
(3)
|
For a discussion of our aggregate available authorization for share purchases and redemptions through either our publicly announced open-market share purchase program or the other share purchase programs, see the “Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs” column of the “Purchases and Redemptions of Accenture plc Class A Ordinary Shares and Class X Ordinary Shares” table above and the applicable footnote.
|
|
(4)
|
In connection with the internal merger described in Note 1 (Basis of Presentation) in which Accenture Holdings plc merged with and into Accenture plc, shareholders of Accenture Holdings plc received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, after which Accenture Holdings plc ceased to exist, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders. Accordingly, as of March 13, 2018, there were no longer any ordinary shares of Accenture Holdings plc outstanding.
|
|
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
)
|
|
|
|
|
|
31.1
|
|
Certification of the Chief 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 Chief 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 Chief 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 Chief 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
)
|
|
|
|
|
|
101
|
|
The following financial information from Accenture plc’s Quarterly Report on Form 10-Q for the quarterly period ended May 31, 2018, formatted in XBRL (eXtensible Business Reporting Language): (i) Consolidated Balance Sheets as of May 31, 2018 (Unaudited) and August 31, 2017, (ii) Consolidated Income Statements (Unaudited) for the three and nine months ended May 31, 2018 and 2017, (iii) Consolidated Statements of Comprehensive Income (Unaudited) for the three and nine months ended May 31, 2018 and 2017, (iv) Consolidated Shareholders’ Equity Statement (Unaudited) for the nine months ended May 31, 2018, (v) Consolidated Cash Flows Statements (Unaudited) for the nine months ended May 31, 2018 and 2017 and (vi) the Notes to Consolidated Financial Statements (Unaudited)
|
|
|
|
|
|
|
ACCENTURE PLC
|
|
|
|
|
|
|
|
By:
|
/s/ David P. Rowland
|
|
|
Name:
|
David P. Rowland
|
|
|
Title:
|
Chief Financial Officer
|
|
|
|
(Principal Financial Officer and Authorized Signatory)
|
No information found
* THE VALUE IS THE MARKET VALUE AS OF THE LAST DAY OF THE QUARTER FOR WHICH THE 13F WAS FILED.
| FUND | NUMBER OF SHARES | VALUE ($) | PUT OR CALL |
|---|
| DIRECTORS | AGE | BIO | OTHER DIRECTOR MEMBERSHIPS |
|---|
No information found
No Customers Found
No Suppliers Found
Price
Yield
| Owner | Position | Direct Shares | Indirect Shares |
|---|