Financial Analysis

9. Borrowings and Indebtedness On October 4, 2024, Accenture Capital Inc. (Accenture Capital), a wholly owned finance subsidiary of Accenture plc, issued $5 billion aggregate principal amount of senior unsecured notes. Net proceeds from the offering are being used for general corporate purposes, including repayment of outstanding commercial paper borrowings. Interest on the senior unsecured notes is payable semi-annually in arrears. Accenture Capital may redeem the senior unsecured notes at any time in whole, or from time to time, in part at specified redemption prices. Accenture plc and Accenture Capital are not subject to any financial covenants under the senior unsecured notes. The following is a summary of total outstanding debt as of May 31, 2026 and August 31, 2025 , respectively: May 31, 2026 August 31, 2025 Current portion of long-term debt and bank borrowings Commercial paper (1) $ 99,412 $ 99,963 Other (2) 13,404 14,521 Total current portion of long-term debt and bank borrowings $ 112,816 $ 114,484 Long-term debt Senior notes 3.90% due 2027 $ 1,100,000 $ 1,100,000 Senior notes 4.05% due 2029 1,200,000 1,200,000 Senior notes 4.25% due 2031 1,200,000 1,200,000 Senior notes 4.50% due 2034 1,500,000 1,500,000 Total principal amount (3) $ 5,000,000 $ 5,000,000 Less: unamortized debt discount and issuance costs (27,513) (32,774) Total carrying amount $ 4,972,487 $ 4,967,226 Other (2) 56,962 66,943 Total long-term debt $ 5,029,449 $ 5,034,169 (1) The carrying amounts of th …

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Revenues by industry group and type of work are as follows: Three Months Ended Nine Months Ended May 31, 2026 May 31, 2025 May 31, 2026 May 31, 2025 Industry Groups Communications, Media & Technology $ 3,217,835 $ 2,912,485 $ 9,411,131 $ 8,500,025 Financial Services 3,488,749 3,278,891 10,486,137 9,458,156 Health & Public Service 3,845,053 3,777,684 11,312,089 11,199,205 Products 5,668,694 5,344,109 16,886,801 15,821,265 Resources 2,497,813 2,414,702 7,408,176 7,098,066 Total Revenues $ 18,718,144 $ 17,727,871 $ 55,504,334 $ 52,076,717 Type of Work Consulting $ 9,328,494 $ 9,007,033 $ 27,602,702 $ 26,334,521 Managed Services 9,389,650 8,720,838 27,901,632 25,742,196 Total Revenues $ 18,718,144 $ 17,727,871 $ 55,504,334 $ 52,076,717

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Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill by reportable segment are as follows: August 31, 2025 Additions/ Adjustments Foreign Currency Translation May 31, 2026 Americas $ 12,414,698 $ 1,349,701 $ 16,644 $ 13,781,043 EMEA 8,036,627 876,105 (5,757) 8,906,975 Asia Pacific 2,085,091 599,858 (50,167) 2,634,782 Total $ 22,536,416 $ 2,825,664 $ (39,280) $ 25,322,800 Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets Our definite-lived intangible assets by major asset class are as follows: May 31, 2026 August 31, 2025 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 3,971,508 $ (1,716,458) $ 2,255,050 $ 3,735,706 $ (1,572,270) $ 2,163,436 Technology 288,471 (161,415) 127,056 294,292 (173,864) 120,428 Patents 108,238 (72,013) 36,225 114,739 (72,430) 42,309 Other 129,546 (48,885) 80,661 125,255 (40,673) 84,582 Total $ 4,497,763 $ (1,998,771) $ 2,498,992 $ 4,269,992 $ (1,859,237) $ 2,410,755 Total amortization related to our intangible assets was $164,352 and $488,553 for the three and nine months ended May 31, 2026, respectively. Total amortization related to our intangible assets was $153,199 and $465,575 for the three and nine months ended May 31, 2025, respectively. Estimated future amortization related to intangible assets held as of May 31, 2026 is as follows: Fisca …

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Income Taxes We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. Our effective tax rates for the three months ended May 31, 2026 and 2025 were 24.2% and 24.0%, respectively. Our effective tax rates for the nine months ended May 31, 2026 and 2025 were 24.3% and 22.1%, respectively. The higher effective tax rate for the nine months ended May 31, 2026 was primarily due to reduced tax benefits from share-based payments and adjustments to prior year tax liabilities.

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New Accounting Pronouncements On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective beginning with our annual fiscal 2026 financial statements, and we plan to adopt the standard on a prospective basis. This ASU will impact our income tax disclosures, but not our financial position or results of operations. On November 4, 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses, which requires entities to disclose specified information about certain expenses in the notes to the financial statements, including employee compensation. The ASU will be effective beginning with our annual fiscal 2028 financial statements and can be applied prospectively or retrospectively, with early adoption permitted. We are currently evaluating the impact of this standard on our disclosures. On September 18, 2025, the FASB issued ASU No. 2025-06, Targeted Improvements to the Accounting for Internal-Use-Software, which eliminates the use of software development stages for determining capitalization. Under the new standard, capitalization will be based on the probability that the software will be completed and the certainty that it will function as intended. The ASU will be effective beginning with our int …

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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 $38 billion and $34 billion as of May 31, 2026 and August 31, 2025, respectively. Our remaining performance obligations represent the amount of transaction price for which work has not been performed and revenue has not been recognized. The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Under Topic 606, only the non-cancelable portion of these contracts is included in our performance obligations. Additionally, our performance obligations only include variable consideration if we assess it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty is resolved. Based on the terms of our contracts, a significant portion of what we consider contract bookings is not included in our remaining performance obligations. We expect to recognize approximately 33% of our remaining performance obligations as of May 31, 2026 as revenue in fiscal 2026, an additional 35% in fiscal 2027, and the balance thereafter. Contract Estimates Adjustments in contract estimates related to performance obligations satisfied or partially satisfied in prior periods were immaterial for the three and nine months ended May 31, 2026 and 2025, re …

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Segment Reporting Operating segments are components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker(s). Our three reportable segments are our geographic markets: Americas, EMEA (Europe, Middle East and Africa) and Asia Pacific. Each market represents a strategic business unit providing consulting and managed services to clients across different industries. Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer who evaluate our reportable segments based on segment revenue and operating income. Company resources are aligned to reportable segments based on market demand. Information regarding our geographic markets is as follows. Amounts are attributed to geographic markets based on where clients are located. Our expenses primarily consist of employee compensation costs, subcontractor costs and facilities and technology costs. Three Months Ended May 31, 2026 Americas EMEA Asia Pacific Total Revenues $ 9,137,772 $ 6,873,448 $ 2,706,924 $ 18,718,144 Less: Payroll costs 5,629,691 4,536,068 1,668,328 11,834,087 Non-payroll costs including subcontractor costs (1) 1,616,931 1,191,989 508,993 3,317,913 Depreciation and amortization (2) 183,052 151,385 56,409 390,846 Operating income (4) 1,708,098 994,006 473,194 3,175,298 Net assets as of May 31, 2026 (5) 6,398,459 3,605,463 (65,161) 9,938,761 Property & equipment, net as of May 31, 2026 561,318 510,831 547,832 1,619,981 …

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Shareholders Equity Dividends Our dividend activity during the nine months ended May 31, 2026 is as follows: Dividend Per Share Accenture plc Class A Ordinary Shares Accenture Canada Holdings Inc. Exchangeable Shares Total Cash Outlay Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 14, 2025 $ 1.63 October 10, 2025 $ 1,008,864 October 9, 2025 $ 952 $ 1,009,816 February 13, 2026 1.63 January 13, 2026 1,006,750 January 12, 2026 946 1,007,696 May 15, 2026 1.63 April 9, 2026 994,392 April 8, 2026 941 995,333 Total Dividends $ 3,010,006 $ 2,839 $ 3,012,845 The payment of cash dividends includes the net effect of $84,838 of additional restricted stock units being issued as a part of our share plans, which resulted in 429,186 restricted share units being issued. Subsequent Event On June 17, 2026, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.63 per share on our Class A ordinary shares for shareholders of record at the close of business on July 9, 2026 payable on August 14, 2026. …

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