《埃森哲2024财年业绩报告（英文版）（16页）.pdf》由会员分享，可在线阅读，更多相关《埃森哲2024财年业绩报告（英文版）（16页）.pdf（16页珍藏版）》请在三个皮匠报告上搜索。

1、Accenture Reports Fourth-Quarter and Full-Year Fiscal 2024 ResultsNew bookings of$20.1 billion for the quarter and a record$81.2 billion for the full year,a 13%increase in U.S.dollars and 14%increase in local currency for the full yearGenerative AI new bookings of$1 billion for the quarter and$3 bil

2、lion for the full yearFourth quarter revenues of$16.4 billion,an increase of 3%in U.S.dollars and 5%in local currency;GAAP operating margin of 14.3%,an increase of 230 basis points;adjusted operating margin of 15.0%,a 10 basis point increase1Full year revenues of$64.9 billion,an increase of 1%in U.S

3、.dollars and 2%in local currency;GAAP operating margin of 14.8%,an increase of 110 basis points;adjusted operating margin of 15.5%,a 10 basis point increaseFourth quarter GAAP EPS of$2.66,an increase of 24%;adjusted EPS of$2.79,a 3%increase.Full year GAAP EPS of$11.44,an increase of 6%;adjusted EPS

4、of$11.95,a 2%increaseFree cash flow of$3.2 billion for the quarter and$8.6 billion for the full year15%increase in quarterly dividend to$1.48 per share;Board of Directors approves$4.0 billion of additional share repurchase authorityFor fiscal year 2025,Accenture expects revenue growth of 3%to 6%in l

5、ocal currency and GAAP EPS of$12.55 to$12.91,an increase of 5%to 8%from adjusted EPS for fiscal 2024NEW YORK;September 26,2024 Accenture(NYSE:ACN)reported financial results for the fourth quarter and full fiscal year ended August 31,2024.Julie Sweet,chair and CEO,Accenture,said,“Our performance in f

6、iscal year 2024 demonstrates the resilience and agility of our business model,the power of our scale and reinvention in action.We delivered full-fiscal year new bookings of$81 billion,including a record 125 quarterly client bookings of more than$100 million,and now have 310 Diamond clients,our large

7、st relationships.We continue to accelerate our leadership in Generative AI,which we believe is the most transformative technology of the next decade,delivering$3 billion in new bookings for the year.Our successful strategy to lead reinvention for clients and continued investments in our business hav

8、e positioned Accenture for strong growth in fiscal 2025.I want to thank our 774,000 people around the world who work every day to deeply understand the needs of our clients,allowing us to achieve profitable growth and create even more 360 value for all our stakeholders.”1Adjusted financial measures

9、presented in this release are non-GAAP financial measures that exclude business optimization costs recorded in fiscal 2024 and fiscal 2023,and a gain related to our investment in Duck Creek Technologies recorded in fiscal 2023,as further described in this release.For the fourth quarter,revenues were

10、$16.4 billion,an increase of 3%in U.S.dollars and 5%in local currency compared with the fourth quarter of fiscal 2023.GAAP operating income was$2.35 billion,compared to$1.91 billion for the fourth quarter of fiscal 2023,and operating margin was 14.3%,compared to 12.0%for the fourth quarter last year

11、.Adjusted operating income was$2.46 billion compared to$2.38 billion for the fourth quarter of fiscal 2023 and adjusted operating margin was 15.0%,compared to 14.9%for the fourth quarter last year.GAAP diluted earnings per share were$2.66,an increase of 24%over$2.15 for the fourth quarter of fiscal

12、2023.Adjusted EPS were$2.79,an increase of 3%over$2.71 for the fourth quarter of fiscal 2023.Operating cash flow was$3.39 billion and free cash flow was$3.18 billion.New bookings were$20.1 billion.For the full fiscal year,revenues were$64.9 billion,an increase of 1%in U.S.dollars and 2%in local curr

13、ency compared with fiscal 2023.GAAP operating income was$9.60 billion,compared to$8.81 billion in fiscal 2023,and operating margin was 14.8%,compared to 13.7%in fiscal 2023.Adjusted operating income was$10.03 billion compared to$9.87 billion in fiscal 2023 and adjusted operating margin was 15.5%,com

14、pared to 15.4%in fiscal 2023.GAAP diluted earnings per share were$11.44,an increase of 6%over$10.77 in fiscal 2023.Adjusted EPS were$11.95,an increase of 2%over$11.67 in fiscal 2023.Operating cash flow was$9.13 billion and free cash flow was$8.61 billion.New bookings were$81.2 billion.Financial Revi

15、ew Fourth Quarter Fiscal 2024Revenues for the fourth quarter of fiscal 2024 were$16.41 billion,compared with$15.99 billion for the fourth quarter of fiscal 2023,an increase of 3%in U.S.dollars and 5%in local currency,and were above the midpoint of the companys guided range of$16.05 billion to$16.65

16、billion,or 2%to 6%growth in local currency.The foreign-exchange impact for the quarter was approximately negative 2%,consistent with the assumption provided in the companys third-quarter earnings release.Consulting revenues were$8.26 billion,an increase of 1%in U.S.dollars and 3%in local currency co

17、mpared with the fourth quarter of fiscal 2023.Managed Services revenues were$8.15 billion,an increase of 5%in U.S.dollars and 7%in local currency compared with the fourth quarter of fiscal 2023.GAAP diluted EPS for the quarter were$2.66,a 24%increase over$2.15 for the fourth quarter of fiscal 2023.E

18、xcluding a$0.13 and$0.56 decrease for business optimization costs in the fourth quarter of fiscal 2024 and 2023,respectively,adjusted EPS were$2.79,a 3%increase over$2.71 last year.The$0.08 increase in EPS on an adjusted basis reflects:a$0.09 increase from higher revenue and operating results;a$0.05

19、 increase from a lower effective tax rate;anda$0.02 increase from lower share count;partially offset bya$0.08 decrease from lower non-operating income.Gross margin(gross profit as a percentage of revenues)for the fourth quarter was 32.5%,compared with 32.4%for the fourth quarter of fiscal 2023.Selli

20、ng,general and administrative(SG&A)expenses for the fourth quarter were$2.88 billion,or 17.5%of revenues,compared with$2.80 billion,or 17.5%of revenues,for the fourth quarter of fiscal 2023.GAAP operating income for the quarter increased 23%,to$2.35 billion,or 14.3%of revenues,compared with$1.91 bil

21、lion,or 12.0%of revenues,for the fourth quarter of fiscal 2023.Adjusted operating income for the quarter was$2.46 billion,or 15.0%of revenues,compared with$2.38 billion,or 14.9%of revenues for the fourth quarter of fiscal 2023.The companys GAAP effective tax rate for the quarter was 26.3%,compared w

22、ith 28.1%for the fourth quarter of fiscal 2023.The adjusted effective tax rate for the fourth quarter of fiscal 2024 was 26.2%,compared with 27.4%for the fourth quarter of fiscal 2023.GAAP net income for the quarter was$1.72 billion,compared with$1.41 billion for the fourth quarter of fiscal 2023.Ad

23、justed net income for the quarter was$1.80 billion,compared with$1.76 billion for the fourth quarter of fiscal 2023.Operating cash flow for the quarter was$3.39 billion,and property and equipment additions were$214 million.Free cash flow,defined as operating cash flow net of property and equipmentad

24、ditions,was$3.18 billion.For the same period last year,operating cash flow was$3.41 billion,property and equipment additions were$180 million,and free cash flow was$3.23 billion.Days services outstanding,or DSOs,were 46 days at August 31,2024,compared with 42 days at August 31,2023.Accentures total

25、cash balance at August 31,2024 was$5.0 billion,compared with$9.0 billion at August 31,2023.New BookingsNew bookings for the fourth quarter of fiscal 2024 were$20.1 billion,an increase of 21%in U.S.dollars and 24%in local currency over the fourth quarter of fiscal 2023.Consulting new bookings were$8.

26、6 billion,or 43%of total new bookings.Managed Services new bookings were$11.6 billion,or 57%of total new bookings.Revenues by Geographic Market2 Revenues by geographic market were as follows:North America:$7.97 billion,an increase of 5%in U.S.dollars and 6%in local currency compared with the fourth

27、quarter of fiscal 2023.EMEA:$5.64 billion,an increase of 2%in both U.S.dollars and local currency compared with the fourth quarter of fiscal 2023.2During the first quarter of fiscal 2024,we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units fr

28、om Growth Markets to Europe,and the Europe market became our EMEA(Europe,Middle East and Africa)geographic market.Growth Markets:$2.80 billion,a decrease of 3%in U.S.dollars and an increase of 9%in local currency compared with the fourth quarter of fiscal 2023.Revenues by Industry GroupRevenues by i

29、ndustry group were as follows:Communications,Media&Technology:$2.75 billion,an increase of 2%in U.S.dollars and 5%in local currency compared with the fourth quarter of fiscal 2023.Financial Services:$2.87 billion,a decrease of 5%in U.S.dollars and 2%in local currency compared with the fourth quarter

30、 of fiscal 2023.Health&Public Service:$3.61 billion,an increase of 10%in U.S.dollars and 11%in local currency compared with the fourth quarter of fiscal 2023.Products:$4.95 billion,an increase of 4%in U.S.dollars and 6%in local currency compared with the fourth quarter of fiscal 2023.Resources:$2.22

31、 billion,flat in U.S.dollars and an increase of 3%in local currency compared with the fourth quarter of fiscal 2023.Full Year Fiscal 2024Revenues for fiscal 2024 were$64.90 billion,compared with$64.11 billion for fiscal 2023,an increase of 1%in U.S.dollars and 2%in local currency.Revenues for fiscal

32、 2024 reflect a foreign-exchange impact of approximately negative 1%compared with fiscal 2023.Consulting revenues were$33.20 billion,a decrease of 1%in both U.S.dollars and local currency compared with fiscal 2023.Managed Services revenues were$31.70 billion,an increase of 4%in U.S.dollars and 5%in

33、local currency compared with fiscal 2023.GAAP diluted EPS for fiscal 2024 were$11.44,a 6%increase over$10.77 for fiscal 2023.Excluding a$0.51 and$1.28 decrease for business optimization costs in fiscal 2024 and 2023,respectively,and a$0.38 increase for a gain on an investment in fiscal 2023,adjusted

34、 EPS were$11.95,a 2%increase over$11.67 in fiscal 2023.The$0.28 increase in EPS on an adjusted basis reflects:a$0.19 increase from higher revenue and operating results;a$0.05 increase from lower share count;a$0.05 increase from a lower effective tax rate;anda$0.02 increase from higher non-operating

35、income;partially offset bya$0.03 decrease from higher noncontrolling interests.Gross margin(gross profit as a percentage of revenues)for fiscal 2024 was 32.6%,compared with 32.3%for fiscal 2023.Selling,general and administrative(SG&A)expenses for the full fiscal year were$11.13 billion or 17.1%of re

36、venues,compared with$10.86 billion,or 16.9%of revenues,for fiscal 2023.GAAP operating income for fiscal 2024 increased 9%,to$9.60 billion,or 14.8%of revenues,compared with$8.81 billion,or 13.7%of revenues,in fiscal 2023.Adjusted operating income for the full fiscal year was$10.03 billion,or 15.5%of

37、revenues,compared with$9.87 billion,or 15.4%of revenues for fiscal 2023.The companys GAAP annual effective tax rate for fiscal 2024 was 23.5%,compared with 23.4%in fiscal 2023.The adjusted effective tax rate for fiscal 2024 was 23.6%,compared with 23.9%for fiscal 2023.GAAP net income for the full fi

38、scal year was$7.42 billion,compared with$7.00 billion in fiscal 2023.Adjusted net income for fiscal 2024 was$7.75 billion,compared with$7.58 billion for fiscal 2023.For fiscal 2024,operating cash flow was$9.13 billion,and property and equipment additions were$517 million.Free cash flow,defined as op

39、erating cash flow net of property and equipment additions,was$8.61 billion.For fiscal 2023,operating cash flow was$9.52 billion,property and equipment additions were$528 million,and free cash flow was$9.00 billion.New BookingsNew bookings for fiscal 2024 were$81.2 billion,an increase of 13%in U.S.do

40、llars and 14%in local currency over fiscal 2023.Consulting new bookings were$37.0 billion,or 46%of total new bookings.Managed Services new bookings were$44.2 billion,or 54%of total new bookings.Revenues by Geographic Market3Revenues by geographic market for fiscal 2024 were as follows:North America:

41、$30.74 billion,an increase of 1%in U.S.dollars and 2%in local currency compared with fiscal 2023.EMEA:$22.82 billion,an increase of 2%in U.S.dollars and flat in local currency compared with fiscal 2023.Growth Markets:$11.34 billion,a decrease of 2%in U.S.dollars and an increase of 7%in local currenc

42、y compared with fiscal 2023.3During the first quarter of fiscal 2024,we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe,and the Europe market became our EMEA(Europe,Middle East and Africa)geographic market.Reve

43、nues by Industry GroupRevenues by industry group for fiscal 2024 were as follows:Communications,Media&Technology:$10.84 billion,a decrease of 5%in U.S.dollars and 4%in local currency compared with fiscal 2023.Financial Services:$11.61 billion,a decrease of 4%in U.S.dollars and 3%in local currency co

44、mpared with fiscal 2023.Health&Public Service:$13.84 billion,an increase of 10%in both U.S.dollars and local currency compared with fiscal 2023.Products:$19.55 billion,an increase of 2%in both U.S.dollars and local currency compared with fiscal 2023.Resources:$9.05 billion,an increase of 2%in U.S.do

45、llars and 4%in local currency compared with fiscal 2023.Returning Cash to ShareholdersAccenture continues to return cash to shareholders through cash dividends and share repurchases.In fiscal 2024,the company returned$7.8 billion to shareholders,including$4.5 billion in share repurchases and$3.2 bil

46、lion in cash dividends.DividendOn August 15,2024,a quarterly cash dividend of$1.29 per share was paid to shareholders of record at the close of business on July 11,2024.These cash dividend payments totaled$808 million,bringing dividend payments for the full year to$3.24 billion,compared with$2.83 bi

47、llion in fiscal 2023.Accenture plc has declared a quarterly cash dividend of$1.48 per share for shareholders of record at the close of business on October 10,2024.This dividend,which is payable on November 15,2024,represents a 15%increase over the companys previous quarterly dividend.Share Repurchas

48、e ActivityDuring the fourth quarter of fiscal 2024,Accenture repurchased or redeemed 2.1 million shares,including 2.0 million shares repurchased in the open market,for a total of$628 million.This brought total share repurchases and redemptions for the full fiscal year to 14.0 million shares,includin

49、g 11.8 million shares repurchased in the open market,for a total of$4.5 billion.The companys Board of Directors has approved$4.0 billion in additional share repurchase authority,bringing Accentures total outstanding authority to approximately$6.7 billion.At August 31,2024,Accenture had approximately

50、 626 million total shares outstanding.Business OutlookFirst Quarter Fiscal 2025Accenture expects revenues for the first quarter of fiscal 2025 to be in the range of$16.85 billion to$17.45 billion,or an increase of 2%to 6%in local currency,reflecting the companys assumption of an approximately positi

51、ve 1.5%foreign-exchange impact compared with the first quarter of fiscal 2024.Fiscal Year 2025 Accentures business outlook for the full 2025 fiscal year assumes that the foreign-exchange impact on its results in U.S.dollars will be approximately positive 1.5%compared with fiscal 2024.For fiscal 2025

52、,the company expects revenue growth to be in the range of 3%to 6%in local currency.Accenture expects GAAP operating margin for fiscal 2025 to be in the range of 15.6%to 15.8%,an expansion of 80 to 100 basis points from fiscal 2024 GAAP operating margin,and an expansion of 10 to 30 basis points from

53、fiscal 2024 adjusted operating margin,which excluded$438 million for business optimization costs.The company expects its GAAP annual effective tax rate to be in the range of 22.5%to 24.5%.The company expects GAAP diluted EPS to be in the range of$12.55 to$12.91,an increase of 10%to 13%over fiscal 20

54、24 GAAP diluted EPS of$11.44,and an increase of 5%to 8%over fiscal 2024 adjusted EPS of$11.95,which excluded$0.51 for business optimization costs.For fiscal 2025,the company expects operating cash flow to be in the range of$9.4 billion to$10.1 billion;property and equipment additions to be$600 milli

55、on;and free cash flow to be in the range of$8.8 billion to$9.5 billion.The company expects to return at least$8.3 billion in cash to shareholders through dividends and share repurchases.360 Value ReportingAccentures goal is to create 360 value for our clients,people,shareholders,partners,and communi

56、ties.Our reporting captures how we deliver unique value across six vital dimensions and offers a comprehensive view of our financial and environmental,social and governance(ESG)measures,and our goals,progress and performance for each.Our full 360 Value Report and online 360 Value Reporting Experienc

57、e provide customizable reporting.To access,please visit the Accenture 360 Value Reporting Experience at Call and Webcast DetailsAccenture will host a conference call at 8:00 a.m.EDT today to discuss its fourth-quarter and full-year fiscal 2024 financial results.To participate in the teleconference,p

58、lease dial+1(877)692-8955+1(234)720-6979 outside the U.S.,Puerto Rico and Canada and enter access code 5504138 approximately 15 minutes before the scheduled start of the call.The conference call will also be accessible live via webcast on the Investor Relations section of the Accenture website at .A

59、 replay of the conference call will be available at and at+1(866)207-1041 +1(402)970-0847 outside the U.S.,Puerto Rico and Canada with access code 9225580 from 11:00 a.m.EDT today,through Wednesday,December 18,2024.About AccentureAccenture is a leading global professional services company that helps

60、 the worlds leading organizations build their digital core,optimize their operations,accelerate revenue growth and enhance servicescreating tangible value at speed and scale.We are a talent-and innovation-led company with 774,000 people serving clients in more than 120 countries.Technology is at the

61、 core of change today,and we are one of the worlds leaders in helping drive that change,with strong ecosystem relationships.We combine our strength in technology and leadership in cloud,data and AI with unmatched industry experience,functional expertise and global delivery capability.Our broad range

62、 of services,solutions and assets across Strategy&Consulting,Technology,Operations,Industry X and Song,together with our culture of shared success and commitment to creating 360 value,enable us to help our clients reinvent and build trusted,lasting relationships.We measure our success by the 360 val

63、ue we create for our clients,each other,our shareholders,partners and communities.Visit us at .Non-GAAP Financial Information This news release includes certain non-GAAP financial information as defined by Securities and Exchange Commission Regulation G.Pursuant to the requirements of this regulatio

64、n,reconciliations of this non-GAAP financial information to Accentures financial statements as prepared under generally accepted accounting principles(GAAP)are included in this press release.Financial results“in local currency”are calculated by restating current-period activity into U.S.dollars usin

65、g the comparable prior-year periods foreign-currency exchange rates.Accentures management believes providing investors with this information gives additional insights into Accentures results of operations.While Accentures management believes that the non-GAAP financial measures herein are useful in

66、evaluating Accentures operations,this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.Accenture provides full-year revenue guidance on a local-currency basis and not in U.S.dollars because the i

67、mpact of foreign exchange rate fluctuations could vary significantly from the companys stated assumptions.Forward-Looking StatementsExcept for the historical information and discussions contained herein,statements in this news release may constitute forward-looking statements within the meaning of t

68、he Private Securities Litigation Reform Act of 1995.Words such as“may,”“will,”“should,”“likely,”“anticipates,”“aspires,”“expects,”“intends,”“plans,”“projects,”“believes,”“estimates,”“positioned,”“outlook,”“goal,”“target,”and similar expressions are used to identify these forward-looking statements.T

69、hese statements are not guarantees of future performance nor promises that goals or targets will be met,and involve a number of risks,uncertainties and other factors that are difficult to predict and could cause actual results to differ materially from those expressed or implied.These risks include,

70、without limitation,risks that:Accentures results of operations have been,and may in the future be,adversely affected by volatile,negative or uncertain economic and geopolitical conditions and the effects of these conditions on the companys clients businesses and levels of business activity;Accenture

71、s business depends on generating and maintaining client demand for the companys services and solutions including through the adaptation and expansion of its services and solutions in response to ongoing changes in technology and offerings,and a significant reduction in such demand or an inability to

72、 respond to the evolving technological environment could materially affect the companys results of operations;risks and uncertainties related to the development and use of AI could harm the companys business,damage its reputation or give rise to legal or regulatory action;if Accenture is unable to m

73、atch people and their skills with client demand around the world and attract and retain professionals with strong leadership skills,the companys business,the utilization rate of the companys professionals and the companys results of operations may be materially adversely affected;Accenture faces leg

74、al,reputational and financial risks from any failure to protect client and/or company data from security incidents or cyberattacks;the markets in which Accenture operates are highly competitive,and Accenture might not be able to compete effectively;Accentures ability to attract and retain business a

75、nd employees may depend on its reputation in the marketplace;if Accenture does not successfully manage and develop its relationships with key ecosystem partners or fails to anticipate and establish new alliances in new technologies,the companys results of operations could be adversely affected;Accen

76、tures profitability could materially suffer due to pricing pressure,if the company is unable to remain competitive,if its cost-management strategies are unsuccessful or if it experiences delivery inefficiencies or fail to satisfy certain agreed-upon targets or specific service levels;changes in Acce

77、ntures 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 the companys effective tax rate,results of operations,cash flows and financial condition;Accentures results of operation

78、s could be materially adversely affected by fluctuations in foreign currency exchange rates;Accentures debt obligations could adversely affect its business and financial condition;changes to accounting standards or in the estimates and assumptions Accenture makes in connection with the preparation o

79、f its consolidated financial statements could adversely affect its financial results;as a result of Accentures geographically diverse operations and strategy to continue to grow in key markets around the world,the company is more susceptible to certain risks;if Accenture is unable to manage the orga

80、nizational challenges associated with its size,the company might be unable to achieve its business objectives;Accenture might not be successful at acquiring,investing in or integrating businesses,entering into joint ventures or divesting businesses;Accentures business could be materially adversely a

81、ffected if the company incurs legal liability;Accentures global operations expose the company to numerous and sometimes conflicting legal and regulatory requirements;Accentures work with government clients exposes the company to additional risks inherent in the government contracting environment;if

82、Accenture is unable to protect or enforce its intellectual property rights or if Accentures services or solutions infringe upon the intellectual property rights of others or the company loses its ability to utilize the intellectual property of others,its business could be adversely affected;Accentur

83、e may be subject to criticism and negative publicity related to its incorporation in Ireland;as well as the risks,uncertainties and other factors discussed under the“Risk Factors”heading in Accenture plcs most recent Annual Report on Form 10-K and other documents filed with or furnished to the Secur

84、ities and Exchange Commission.Statements in this news release speak only as of the date they were made,and Accenture undertakes no duty to update any forward-looking statements made in this news release or to conform such statements to actual results or changes in Accentures expectations.#Contacts:R

85、achel FreyAccenture Media Relations+1 917 452 Katie OConorAccenture Investor Relations+1 973 301 Accenture plcConsolidated Income Statements(In thousands of U.S.dollars,except share and per share amounts)(Unaudited)Three Months EndedYear Ended August 31,2024%of RevenuesAugust 31,2023%of RevenuesAugu

86、st 31,2024%of RevenuesAugust 31,2023%of RevenuesREVENUES:Revenues$16,405,819 100.0%$15,985,200 100.0%$64,896,464 100.0%$64,111,745 100.0%OPERATING EXPENSES:Cost of services 11,068,363 67.5%10,803,571 67.6%43,734,147 67.4%43,380,138 67.7%Sales and marketing 1,755,272 10.7%1,730,422 10.8%6,846,714 10.

87、6%6,582,629 10.3%General and administrative costs 1,122,569 6.8%1,066,404 6.7%4,281,316 6.6%4,275,943 6.7%Business optimization costs 105,947 0.6%471,883 3.0%438,440 0.7%1,063,146 1.7%Total operating expenses 14,052,151 14,072,280 55,300,617 55,301,856 OPERATING INCOME 2,353,668 14.3%1,912,920 12.0%

88、9,595,847 14.8%8,809,889 13.7%Interest income 51,317 103,627 272,256 280,409 Interest expense(22,835)(17,403)(58,969)(47,525)Other(expense)income,net(49,589)(40,017)(109,811)96,559 INCOME BEFORE INCOME TAXES 2,332,561 14.2%1,959,127 12.3%9,699,323 14.9%9,139,332 14.3%Income tax expense 613,895 550,9

89、15 2,280,126 2,135,802 NET INCOME 1,718,666 10.5%1,408,212 8.8%7,419,197 11.4%7,003,530 10.9%Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc.(1,606)(1,414)(7,198)(7,204)Net income attributable to noncontrolling interests other(1)(32,759)(33,835)(147,212)(124,769)N

90、ET INCOME ATTRIBUTABLE TO ACCENTURE PLC$1,684,301 10.3%$1,372,963 8.6%$7,264,787 11.2%$6,871,557 10.7%CALCULATION OF EARNINGS PER SHARE:Net income attributable to Accenture plc$1,684,301$1,372,963$7,264,787$6,871,557 Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc

91、.(2)1,606 1,414 7,198 7,204 Net income for diluted earnings per share calculation$1,685,907$1,374,377$7,271,985$6,878,761 WEIGHTED AVERAGE SHARES:Basic 626,122,298 629,922,331 627,852,613 630,608,186 Diluted 633,883,494 639,249,070 635,940,044 638,591,616 EARNINGS PER SHARE:Basic$2.69$2.18$11.57$10.

92、90 Diluted$2.66$2.15$11.44$10.77 Cash dividends per share$1.29$1.12$5.16$4.48(1)Comprised primarily of noncontrolling interest attributable to the noncontrolling shareholders of Avanade,Inc.(2)Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc.exchangeable shares fo

93、r Accenture plc Class A ordinary shares on a one-for-one basis.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.Accenture plcSummary of Revenues(In t

94、housands of U.S.dollars)(Unaudited)Three Months EndedPercentIncrease(Decrease)U.S.DollarsPercentIncrease(Decrease)LocalCurrency August 31,2024August 31,2023GEOGRAPHIC MARKETSNorth America (1)$7,966,691$7,553,990 5%6%EMEA(2)5,638,763 5,552,896 22Growth Markets(1)(2)2,800,365 2,878,314(3)9Total Revenu

95、es$16,405,819$15,985,200 3%5%INDUSTRY GROUPS Communications,Media&Technology$2,750,513$2,707,722 2%5%Financial Services 2,872,964 3,027,087(5)(2)Health&Public Service 3,613,865 3,270,497 1011Products 4,948,907 4,751,133 46Resources 2,219,570 2,228,761 3Total Revenues$16,405,819$15,985,200 3%5%TYPE O

96、F WORKConsulting$8,260,395$8,196,848 1%3%Managed Services 8,145,424 7,788,352 57Total Revenues$16,405,819$15,985,200 3%5%Year EndedPercentIncrease(Decrease)U.S.DollarsPercentIncrease(Decrease)LocalCurrency August 31,2024August 31,2023GEOGRAPHIC MARKETSNorth America(1)$30,740,611$30,295,587 1%2%EMEA(

97、2)22,817,879 22,292,584 2Growth Markets(1)(2)11,337,974 11,523,574(2)7Total Revenues$64,896,464$64,111,745 1%2%INDUSTRY GROUPS Communications,Media&Technology$10,837,174$11,452,914(5)%(4)%Financial Services 11,610,225 12,131,531(4)(3)Health&Public Service 13,840,634 12,560,458 1010Products 19,554,15

98、4 19,103,892 22Resources 9,054,277 8,862,950 24Total Revenues$64,896,464$64,111,745 1%2%TYPE OF WORKConsulting$33,195,104$33,613,008(1)%(1)%Managed Services 31,701,360 30,498,737 45Total Revenues$64,896,464$64,111,745 1%2%(1)In the first quarter of fiscal 2025,our Latin America market unit will move

99、 from Growth Markets to North America.With this change,North America will become the Americas market and Growth Markets will become the Asia Pacific market.(2)During the first quarter of fiscal 2024,we revised the reporting of our geographic markets for the movement of our Middle East and Africa mar

100、ket units from Growth Markets to Europe,and the Europe market became our EMEA(Europe,Middle East and Africa)geographic market.Prior period amounts have been reclassified to conform with the current period presentation.Accenture plcOperating Income by Geographic Market(In thousands of U.S.dollars)(Un

101、audited)Three Months Ended August 31,2024August 31,2023OperatingIncomeOperatingMarginOperatingIncomeOperatingMarginIncrease(Decrease)North America(1)$1,270,181 16%$1,098,715 15%$171,466 EMEA(2)701,138 12 470,867 8 230,271 Growth Markets(1)(2)382,349 14 343,338 12 39,011 Total Operating Income$2,353,

102、668 14.3%$1,912,920 12.0%$440,748 Year EndedAugust 31,2024August 31,2023OperatingIncomeOperatingMarginOperatingIncomeOperatingMarginIncrease(Decrease)North America(1)$4,952,337 16%$4,473,701 15%$478,636 EMEA(2)2,803,610 12 2,483,483 11 320,127 Growth Markets(1)(2)1,839,900 16 1,852,705 16 (12,805)To

103、tal Operating Income$9,595,847 14.8%$8,809,889 13.7%$785,958(1)In the first quarter of fiscal 2025,our Latin America market unit will move from Growth Markets to North America.With this change,North America will become the Americas market and Growth Markets will become the Asia Pacific market.(2)Dur

104、ing the first quarter of fiscal 2024,we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe,and the Europe market became our EMEA(Europe,Middle East and Africa)geographic market.Prior period amounts have been recla

105、ssified to conform with the current period presentation.Accenture plcReconciliation of Operating Income(GAAP)to Operating Income As Adjusted(Non-GAAP)(In thousands of U.S.dollars)(Unaudited)Three Months EndedAugust 31,2024August 31,2023As Reported(GAAP)Business Optimization(1)Adjusted(Non-GAAP)Opera

106、tingMargin(Non-GAAP)As Reported(GAAP)Business Optimization(1)Adjusted(Non-GAAP)OperatingMargin(Non-GAAP)North America(2)$1,270,181$21,260$1,291,441 16%$1,098,715$191,550$1,290,265 17%EMEA(3)701,138 17,422 718,560 13 470,867 229,928 700,795 13 Growth Markets(2)(3)382,349 67,265 449,614 16 343,338 50,

107、405 393,743 14 Total Operating Income$2,353,668$105,947$2,459,615 15.0%$1,912,920$471,883$2,384,803 14.9%Year EndedAugust 31,2024August 31,2023As Reported(GAAP)Business Optimization(1)Adjusted(Non-GAAP)OperatingMargin(Non-GAAP)As Reported(GAAP)Business Optimization(1)Adjusted(Non-GAAP)OperatingMargi

108、n(Non-GAAP)North America(2)$4,952,337$68,201$5,020,538 16%$4,473,701$464,879$4,938,580 16%EMEA(3)2,803,610 248,724 3,052,334 13 2,483,483 438,093 2,921,576 13 Growth Markets(2)(3)1,839,900 121,515 1,961,415 17 1,852,705 160,174 2,012,879 17 Total Operating Income$9,595,847$438,440$10,034,287 15.5%$8

109、,809,889$1,063,146$9,873,035 15.4%(1)Costs recorded in connection with our business optimization initiatives,primarily for employee severance.(2)In the first quarter of fiscal 2025,our Latin America market unit will move from Growth Markets to North America.With this change,North America will become

110、 the Americas market and Growth Markets will become the Asia Pacific market.(3)During the first quarter of fiscal 2024,we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe,and the Europe market became our EMEA(Eu

111、rope,Middle East and Africa)geographic market.Prior period amounts have been reclassified to conform with the current period presentation.Accenture plcReconciliation of Net Income and Diluted Earnings Per Share,as Reported(GAAP),to Net Income and Diluted Earnings Per Share,as Adjusted(Non-GAAP)(In t

112、housands of U.S.dollars,except per share amounts)(Unaudited)Three Months EndedAugust 31,2024August 31,2023As Reported(GAAP)Business Optimization(1)Adjusted (Non-GAAP)As Reported(GAAP)Business Optimization(1)Adjusted (Non-GAAP)Operating Income$2,353,668$105,947$2,459,615$1,912,920$471,883$2,384,803 O

113、perating Margin 14.3%0.7%15.0%12.0%2.9%14.9%Income before income taxes 2,332,561 105,947 2,438,508 1,959,127 471,883 2,431,010 Income tax expense 613,895 25,644 639,539 550,915 115,514 666,429 Net Income$1,718,666$80,303$1,798,969$1,408,212$356,369$1,764,581 Effective tax rate 26.3%24.2%26.2%28.1%24

114、.5%27.4%Diluted earnings per share(3)$2.66$0.13$2.79$2.15$0.56$2.71 Year EndedAugust 31,2024August 31,2023As Reported(GAAP)Business Optimization(1)Adjusted (Non-GAAP)As Reported(GAAP)Business Optimization(1)Investment Gain(2)Adjusted (Non-GAAP)Operating Income$9,595,847$438,440$10,034,287$8,809,889$

115、1,063,146$9,873,035 Operating Margin 14.8%0.7%15.5%13.7%1.7%15.4%Income before income taxes 9,699,323 438,440 10,137,763 9,139,332 1,063,146 (252,920)9,949,558 Income tax expense 2,280,126 111,350 2,391,476 2,135,802 247,365 (8,840)2,374,327 Net Income$7,419,197$327,090$7,746,287$7,003,530$815,781$(

116、244,080)$7,575,231 Effective tax rate 23.5%25.4%23.6%23.4%23.3%3.5%23.9%Diluted earnings per share(3)$11.44$0.51$11.95$10.77$1.28$(0.38)$11.67(1)Costs recorded in connection with our business optimization initiatives,primarily for employee severance.(2)Gain recognized related to our investment in Du

117、ck Creek Technologies.(3)The impact of the business optimization costs and investment gain on diluted earnings per share are presented net of related taxes.The income tax effect was negative$0.04 and negative$0.18 for the three months ended August 31,2024 and 2023,respectively,and negative$0.18 and

118、negative$0.37 for the fiscal years ended August 31,2024 and 2023,respectively.This includes both the current and deferred income tax impact and was calculated by using the relevant tax rate of the country where the costs were recorded.Accenture plcConsolidated Balance Sheets(In thousands of U.S.doll

119、ars)August 31,2024August 31,2023(Unaudited)ASSETSCURRENT ASSETS:Cash and cash equivalents$5,004,469$9,045,032 Short-term investments 5,396 4,575 Receivables and contract assets 13,664,847 12,227,186 Other current assets 2,183,069 2,105,138 Total current assets 20,857,781 23,381,931 NON-CURRENT ASSET

120、S:Contract assets 120,260 106,994 Investments 334,664 197,443 Property and equipment,net 1,521,119 1,530,007 Lease assets 2,757,396 2,637,479 Goodwill 21,120,179 15,573,003 Other non-current assets 9,220,964 7,818,448 Total non-current assets 35,074,582 27,863,374 TOTAL ASSETS$55,932,363$51,245,305

121、LIABILITIES AND SHAREHOLDERS EQUITYCURRENT LIABILITIES:Current portion of long-term debt and bank borrowings$946,229$104,810 Accounts payable 2,743,807 2,491,173 Deferred revenues 5,174,923 4,907,152 Accrued payroll and related benefits 7,050,833 7,506,030 Lease liabilities 726,202 690,417 Other acc

122、rued liabilities 2,334,133 2,309,456 Total current liabilities 18,976,127 18,009,038 NON-CURRENT LIABILITIES:Long-term debt 78,628 43,093 Lease liabilities 2,369,490 2,310,714 Other non-current liabilities 5,339,870 4,423,867 Total non-current liabilities 7,787,988 6,777,674 Total Accenture plc shar

123、eholders equity 28,288,646 25,692,839 Noncontrolling interest 879,602 765,754 Total Shareholders Equity 29,168,248 26,458,593 TOTAL LIABILITIES AND SHAREHOLDERS EQUITY$55,932,363$51,245,305 Accenture plcConsolidated Cash Flows Statements(In thousands of U.S.dollars)(Unaudited)Three Months EndedYear

124、Ended August 31,2024August 31,2023August 31,2024August 31,2023CASH FLOWS FROM OPERATING ACTIVITIES:Net income$1,718,666$1,408,212$7,419,197$7,003,530 Depreciation,amortization and other 596,405 641,281 2,168,038 2,281,085 Share-based compensation expense 402,788 383,017 1,941,590 1,913,051 Change in

125、 assets and liabilities/other,net 671,572 976,878 (2,397,798)(1,673,398)Net cash provided by(used in)operating activities 3,389,431 3,409,388 9,131,027 9,524,268 CASH FLOWS FROM INVESTING ACTIVITIES:Purchases of property and equipment(213,636)(180,294)(516,509)(528,172)Purchases of businesses and in

126、vestments,net of cash acquired(1,343,522)(1,196,856)(6,582,702)(2,530,863)Proceeds from the sale of businesses and investments,net of cash transferred 7,816 6,274 28,721 424,387 Other investing,net 2,168 3,786 8,672 12,178 Net cash provided by(used in)investing activities(1,547,174)(1,367,090)(7,061

127、,818)(2,622,470)CASH FLOWS FROM FINANCING ACTIVITIES:Proceeds from issuance of ordinary shares 150,808 156,432 1,418,131 1,501,069 Purchases of shares(628,430)(1,004,553)(4,524,646)(4,330,403)Proceeds from(repayments of)debt,net(671,246)100,000 827,787 100,000 Cash dividends paid(807,869)(706,063)(3

128、,241,479)(2,827,394)Other financing,net(472,213)(26,117)(543,301)(88,598)Net cash provided by(used in)financing activities(2,428,950)(1,480,301)(6,063,508)(5,645,326)Effect of exchange rate changes on cash and cash equivalents 53,945 (52,411)(46,264)(101,273)NET INCREASE(DECREASE)IN CASH AND CASH EQUIVALENTS(532,748)509,586 (4,040,563)1,155,199 CASH AND CASH EQUIVALENTS,beginning of period 5,537,217 8,535,446 9,045,032 7,889,833 CASH AND CASH EQUIVALENTS,end of period$5,004,469$9,045,032$5,004,469$9,045,032