ACN Accenture Plc
NYSE, CIK 0001467373, fiscal year ends 08/31. Last price 249.37 on 2026-10-23, market value 166.8 billion dollars.
Machine-readable: ACN.json, ACN.md. Librarian dossier (cited facts, written 2026-10-17): ACN dossier. Sections: Graham Defensive, Magic Formula, Momentum, Insider, Buffett Quality, Lynch GARP, Graham Enterprising, Piotroski F-Score, earnings record, insiders, filings and links.
| Philosophy | Score | Status | Current inputs as of | History used | Price | Verification | Rules |
|---|---|---|---|---|---|---|---|
| Graham Defensive | 70 | ok | 2026-08-31 | 2013–2025 | 2026-10-23 | 14 verified, 21 unverified | method |
| Magic Formula | 96 | ok | 2026-05-31 stale: debt_incl_current |
— | 2026-10-23 | — | method |
| Momentum | 39 | ok | 2026-10-23 | — | 2026-10-23 | — | method |
| Insider | 0 | ok | 2026-10-23 | — | — | — | method |
| Buffett Quality | 92 | ok | 2026-05-31 stale: debt_incl_current |
2017–2026 | 2026-10-23 | 0 verified, 48 unverified | method |
| Lynch GARP | 62 | ok | 2026-05-31 stale: debt_incl_current |
2021–2026 | 2026-10-23 | 0 verified, 6 unverified | method |
| Graham Enterprising | 63 | ok | 2026-05-31 stale: debt_incl_current |
2021–2026 | 2026-10-23 | 0 verified, 12 unverified | method |
| Piotroski F-Score | 56 partial, missing 7 |
partial: 7 | — | 2025–2026 | — | 0 verified, 25 unverified | method |
Market value, source trail
| Input | Value | Unit | Period / date | Source |
|---|---|---|---|---|
| Traded price | 249.37 | USD per traded unit (share or ADS) | 2026-10-23 | Yahoo Finance |
| SEC shares outstanding | 668,722,814 | underlying shares | 2026-10-02 | SEC cover page 10-K 0001467373-26-000049 (sum of classes (Class A Ordinary Shares 668,722,814 x 1; Class X Ordinary Shares 300,673 x 0; class economics verified in https://www.sec.gov/Archives/edgar/data/1467373/000146737325000217/acn-20250831.htm)); filing document https://www.sec.gov/Archives/edgar/data/1467373/000146737326000049/acn-20260831.htm 0001467373-26-000049 |
| Depositary ratio | 1.0 | underlying shares per traded unit | domestic 10-K filer; SEC shares are the traded units | |
| Market value price date × latest reported shares | 166,759,408,127 | USD | 2026-10-23 shares at 2026-10-02 | 249.37 (price 2026-10-23) / 1 x 668,722,814 (shares at 2026-10-02) = 166,759,408,127 |
Graham Defensive
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| 1 Adequate size | 74.18 revenue $B | >= 1 | 5.0 / 5 |
| 2a Current ratio | 1.43 | >= 2.0 | 6.4 / 15 |
| 2b Long-term debt vs working capital | 1.05 LTD / WC | <= 1.0 | 14.3 / 15 |
| 3 Positive earnings each of 10 years | 10 of 10 | 10 of 10 | 15.0 / 15 |
| 4 Dividends every year for 20 years | 20 of 20 XBRL check: 13 years agree, 7 unverified | 20 of 20 | 15.0 / 15 |
| 5 EPS growth, 3-yr avg now vs 10 yrs ago | 5.24 -> 11.45 (+118%) | >= +33% | 10.0 / 10 |
| 6 P/E on 3-year average EPS | 21.8 | <= 15 | 4.8 / 15 |
| 7 P/B <= 1.5, or P/E x P/B <= 22.5 | P/B 5.28, product 115.0 | <= 1.5 or <= 22.5 | 0.0 / 10 |
Inputs, 37 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| Price (close, per traded unit) | 249.37 | 2026-10-23 | Alpaca Market Data (consolidated SIP daily bar) | not cross-checked |
| Revenue | 74183445000.0 | 2026-08-31 | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| current_assets | 31831140000.0 | 2026-08-31 | SEC XBRL AssetsCurrent 0001467373-26-000049 | unverified |
| current_liabilities | 22304374000.0 | 2026-08-31 | SEC XBRL LiabilitiesCurrent 0001467373-26-000049 | unverified |
| lt_debt | 9998689000.0 | 2026-08-31 | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000049 | unverified |
| equity | 31567256000.0 | 2026-08-31 | SEC XBRL StockholdersEquity 0001467373-26-000049 | unverified |
| Net income FY2016 | 4111892000.0 | 2016-08-31 history | SEC XBRL NetIncomeLoss 0001467373-18-000318 | unverified |
| Net income FY2017 | 3445149000.0 | 2017-08-31 history | SEC XBRL NetIncomeLoss 0001467373-19-000339 | unverified |
| Net income FY2018 | 4059907000.0 | 2018-08-31 history | SEC XBRL NetIncomeLoss 0001467373-20-000376 | unverified |
| Net income FY2019 | 4779112000.0 | 2019-08-31 history | SEC XBRL NetIncomeLoss 0001467373-21-000229 | unverified |
| Net income FY2020 | 5107839000.0 | 2020-08-31 history | SEC XBRL NetIncomeLoss 0001467373-22-000295 | unverified |
| Net income FY2021 | 5906809000.0 | 2021-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000268 | unverified |
| Net income FY2022 | 6877169000.0 | 2022-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000278 | unverified |
| Net income FY2023 | 6871557000.0 | 2023-08-31 history | SEC XBRL NetIncomeLoss 0001467373-25-000217 | unverified |
| Net income FY2024 | 7264787000.0 | 2024-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Net income FY2025 | 7678433000.0 | 2025-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Dividend years (Yahoo) | [2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025, 2026] | history | Yahoo Finance dividend history | verified (partly: XBRL covers 13 of 20 years) |
| Dividends per share FY2013 (XBRL) | 1.62 | 2013-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-15-000457 | verified |
| Dividends per share FY2014 (XBRL) | 1.86 | 2014-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-16-001080 | verified |
| Dividends per share FY2015 (XBRL) | 2.04 | 2015-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-17-000430 | verified |
| Dividends per share FY2016 (XBRL) | 2.2 | 2016-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-18-000318 | verified |
| Dividends per share FY2017 (XBRL) | 2.42 | 2017-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-19-000339 | verified |
| Dividends per share FY2018 (XBRL) | 2.66 | 2018-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-20-000376 | verified |
| Dividends per share FY2019 (XBRL) | 2.92 | 2019-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-21-000229 | verified |
| Dividends per share FY2020 (XBRL) | 3.2 | 2020-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-22-000295 | verified |
| Dividends per share FY2021 (XBRL) | 3.52 | 2021-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-24-000268 | verified |
| Dividends per share FY2022 (XBRL) | 3.88 | 2022-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-24-000278 | verified |
| Dividends per share FY2023 (XBRL) | 4.48 | 2023-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-25-000217 | verified |
| Dividends per share FY2024 (XBRL) | 5.16 | 2024-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-25-000217 | verified |
| Dividends per share FY2025 (XBRL) | 5.92 | 2025-08-31 history | SEC XBRL CommonStockDividendsPerShareCashPaid 0001467373-25-000217 | verified |
| EPS diluted FY2014 | 4.52 | 2014-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-16-001080 | unverified |
| EPS diluted FY2015 | 4.76 | 2015-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-17-000430 | unverified |
| EPS diluted FY2016 | 6.45 | 2016-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-18-000318 | unverified |
| EPS diluted FY2023 | 10.77 | 2023-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-25-000217 | unverified |
| EPS diluted FY2024 | 11.44 | 2024-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-26-000049 | unverified |
| EPS diluted FY2025 | 12.15 | 2025-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-26-000049 | unverified |
| Shares outstanding | 668722814.0 | 2026-10-02 | SEC cover page 10-K 0001467373-26-000049 (sum of classes (Class A Ordinary Shares 668,722,814 x 1; Class X Ordinary Shares 300,673 x 0; class economics verified in https://www.sec.gov/Archives/edgar/data/1467373/000146737325000217/acn-20250831.htm)); filing document https://www.sec.gov/Archives/edgar/data/1467373/000146737326000049/acn-20260831.htm 0001467373-26-000049 | not cross-checked |
Magic Formula
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| Earnings yield (EBIT/EV) EBIT trailing twelve months; EV = market cap + debt (5,129,159,000) - cash | 7.17 % (rank 33) | ||
| Return on capital (EBIT/(NWC+PPE)) net working capital 9,526,766,000 used as reported | 101.4 % (rank 37) | ||
| Combined rank | 70 |
Inputs, 11 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| operating_income | 11405960000.0 | 2026-08-31 | SEC XBRL OperatingIncomeLoss 0001467373-26-000049 | not cross-checked |
| current_assets | 31831140000.0 | 2026-08-31 | SEC XBRL AssetsCurrent 0001467373-26-000049 | not cross-checked |
| current_liabilities | 22304374000.0 | 2026-08-31 | SEC XBRL LiabilitiesCurrent 0001467373-26-000049 | not cross-checked |
| cash | 12831471000.0 | 2026-08-31 | SEC XBRL CashAndCashEquivalentsAtCarryingValue 0001467373-26-000049 | not cross-checked |
| ppe_net | 1721652000.0 | 2026-08-31 | SEC XBRL PropertyPlantAndEquipmentNet 0001467373-26-000049 | not cross-checked |
| debt_incl_current | 5029449000.0 | 2026-05-31 stale | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000032 | not cross-checked |
| debt_short | 99710000.0 | 2026-08-31 | SEC XBRL CommercialPaper 0001467373-26-000049 | not cross-checked |
| shares_out | 668722814.0 | 2026-10-02 | SEC cover page 10-K 0001467373-26-000049 (sum of classes (Class A Ordinary Shares 668,722,814 x 1; Class X Ordinary Shares 300,673 x 0; class economics verified in https://www.sec.gov/Archives/edgar/data/1467373/000146737325000217/acn-20250831.htm)); filing document https://www.sec.gov/Archives/edgar/data/1467373/000146737326000049/acn-20260831.htm 0001467373-26-000049 | not cross-checked |
| Price (close) | 249.37 | 2026-10-23 | Yahoo Finance / Alpaca Market Data | not cross-checked |
| note | debt = LongTermDebt (incl. current maturities) + short-term borrowings | not cross-checked | ||
| note | EBIT = fiscal year ending 2026-08-31: no quarter reported since, so the annual figure is the trailing twelve months | not cross-checked |
Momentum
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| 12-1 month return | -24.9 % (percentile 11.5) | 5.7 / 50 | |
| 6 month return | 42.7 % (percentile 92.5) | 18.5 / 20 | |
| Price / 52-week high | 0.889 | 13.3 / 15 | |
| Volatility penalty (60d annualised) | 51.9 % | 1.6 / 15 |
Inputs, 1 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| Adjusted close series (14 months) | 249.37 | 2026-10-23 | Yahoo Finance / Alpaca Market Data daily history | not cross-checked |
Insider
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| Open-market buy value / market cap (percentile among buyers) | 0.0 bp | 0.0 / 35 | |
| Distinct buyers | 0 | 0.0 / 25 | |
| Buyer seniority | 0.0 | 0.0 / 20 | |
| Recency (half-life 30d) | 0.0 | 0.0 / 10 | |
| Sales penalty (excludes 10b5-1 plan sales) | 0.09 bp | -2.1 / 0 |
Inputs, 15 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| Form 4 S Sekido Ryoji 2026-10-22 | 270297.3478 | 2026-10-22 | SEC Form 4 (insider transactions data set) | not cross-checked |
| Form 4 S Sekido Ryoji 2026-10-22 | 1160529.1022 | 2026-10-22 | SEC Form 4 (insider transactions data set) | not cross-checked |
| Form 4 S Clifford Katherine Lee 2026-08-14 | 11966.64 | 2026-08-14 | SEC Form 4 (insider transactions data set) | not cross-checked |
| excluded 2026-10-22 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-10-12 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-10-12 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-10-12 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-10-12 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-10-12 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-10-08 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-07-30 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-07-30 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-07-30 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-07-30 S | 10b5-1 plan | rule | not cross-checked | |
| excluded 2026-07-30 S | 10b5-1 plan | rule | not cross-checked |
Buffett Quality
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| 1 Average return on equity (net income / year-end equity) | 28.5% over 8 yrs | >= 15% | 25.0 / 25 |
| 2 Profitable every year | 10 of 10 | all years | 15.0 / 15 |
| 3 Net income growth, 3-yr average now vs start of window | +9.6% a year | >= +10% | 9.6 / 10 |
| 4 Borrowings / 3-yr average earnings (years to repay) LongTermDebt (incl. current maturities) + short-term borrowings | 0.7 years | <= 4 | 15.0 / 15 |
| 5 Operating margin, 5-yr average | 14.8% | >= 20% | 5.6 / 10 |
| 6 Free cash flow / net income, 5-yr (operating cash flow minus capex) | 1.32 | >= 1.0 | 10.0 / 10 |
| 7 Owner-earnings yield (3-yr avg free cash flow / market cap) | 6.2% | >= 7% | 12.1 / 15 |
Inputs, 50 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| Price (close, per traded unit) | 249.37 | 2026-10-23 | Alpaca Market Data (consolidated SIP daily bar) | not cross-checked |
| Net income FY2019 | 4779112000.0 | 2019-08-31 history | SEC XBRL NetIncomeLoss 0001467373-21-000229 | unverified |
| Equity at FY2019 end | 14409008000.0 | 2019-08-31 history | SEC XBRL StockholdersEquity 0001467373-20-000376 | unverified |
| Net income FY2020 | 5107839000.0 | 2020-08-31 history | SEC XBRL NetIncomeLoss 0001467373-22-000295 | unverified |
| Equity at FY2020 end | 17000536000.0 | 2020-08-31 history | SEC XBRL StockholdersEquity 0001467373-21-000229 | unverified |
| Net income FY2021 | 5906809000.0 | 2021-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000268 | unverified |
| Equity at FY2021 end | 19529454000.0 | 2021-08-31 history | SEC XBRL StockholdersEquity 0001467373-22-000295 | unverified |
| Net income FY2022 | 6877169000.0 | 2022-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000278 | unverified |
| Equity at FY2022 end | 22106097000.0 | 2022-08-31 history | SEC XBRL StockholdersEquity 0001467373-24-000268 | unverified |
| Net income FY2023 | 6871557000.0 | 2023-08-31 history | SEC XBRL NetIncomeLoss 0001467373-25-000217 | unverified |
| Equity at FY2023 end | 25692839000.0 | 2023-08-31 history | SEC XBRL StockholdersEquity 0001467373-24-000278 | unverified |
| Net income FY2024 | 7264787000.0 | 2024-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Equity at FY2024 end | 28288646000.0 | 2024-08-31 history | SEC XBRL StockholdersEquity 0001467373-25-000217 | unverified |
| Net income FY2025 | 7678433000.0 | 2025-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Equity at FY2025 end | 31195446000.0 | 2025-08-31 history | SEC XBRL StockholdersEquity 0001467373-26-000049 | unverified |
| Net income FY2026 | 8367056000.0 | 2026-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Equity at FY2026 end | 31567256000.0 | 2026-08-31 history | SEC XBRL StockholdersEquity 0001467373-26-000049 | unverified |
| Net income FY2017 | 3445149000.0 | 2017-08-31 history | SEC XBRL NetIncomeLoss 0001467373-19-000339 | unverified |
| Net income FY2018 | 4059907000.0 | 2018-08-31 history | SEC XBRL NetIncomeLoss 0001467373-20-000376 | unverified |
| Net income FY2019 | 4779112000.0 | 2019-08-31 history | SEC XBRL NetIncomeLoss 0001467373-21-000229 | unverified |
| Net income FY2020 | 5107839000.0 | 2020-08-31 history | SEC XBRL NetIncomeLoss 0001467373-22-000295 | unverified |
| Net income FY2021 | 5906809000.0 | 2021-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000268 | unverified |
| Net income FY2022 | 6877169000.0 | 2022-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000278 | unverified |
| Net income FY2023 | 6871557000.0 | 2023-08-31 history | SEC XBRL NetIncomeLoss 0001467373-25-000217 | unverified |
| Net income FY2024 | 7264787000.0 | 2024-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Net income FY2025 | 7678433000.0 | 2025-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Net income FY2026 | 8367056000.0 | 2026-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| debt_incl_current | 5029449000.0 | 2026-05-31 stale | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000032 | unverified |
| debt_short | 99710000.0 | 2026-08-31 | SEC XBRL CommercialPaper 0001467373-26-000049 | unverified |
| Operating income FY2022 | 9367181000.0 | 2022-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-24-000278 | unverified |
| Revenue FY2022 | 61594305000.0 | 2022-08-31 history | SEC XBRL Revenues 0001467373-24-000278 | unverified |
| Operating income FY2023 | 8809889000.0 | 2023-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-25-000217 | unverified |
| Revenue FY2023 | 64111745000.0 | 2023-08-31 history | SEC XBRL Revenues 0001467373-25-000217 | unverified |
| Operating income FY2024 | 9595847000.0 | 2024-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-26-000049 | unverified |
| Revenue FY2024 | 64896464000.0 | 2024-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| Operating income FY2025 | 10225664000.0 | 2025-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-26-000049 | unverified |
| Revenue FY2025 | 69672977000.0 | 2025-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| Operating income FY2026 | 11405960000.0 | 2026-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-26-000049 | unverified |
| Revenue FY2026 | 74183445000.0 | 2026-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| Operating cash flow FY2022 | 9541129000.0 | 2022-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-24-000278 | unverified |
| Capital expenditure FY2022 | 717998000.0 | 2022-08-31 history | SEC XBRL PaymentsToAcquirePropertyPlantAndEquipment 0001467373-24-000278 | unverified |
| Operating cash flow FY2023 | 9524268000.0 | 2023-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-25-000217 | unverified |
| Capital expenditure FY2023 | 528172000.0 | 2023-08-31 history | SEC XBRL PaymentsToAcquirePropertyPlantAndEquipment 0001467373-25-000217 | unverified |
| Operating cash flow FY2024 | 9131027000.0 | 2024-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-26-000049 | unverified |
| Capital expenditure FY2024 | 516509000.0 | 2024-08-31 history | SEC XBRL PaymentsToAcquirePropertyPlantAndEquipment 0001467373-26-000049 | unverified |
| Operating cash flow FY2025 | 11474399000.0 | 2025-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-26-000049 | unverified |
| Capital expenditure FY2025 | 600039000.0 | 2025-08-31 history | SEC XBRL PaymentsToAcquirePropertyPlantAndEquipment 0001467373-26-000049 | unverified |
| Operating cash flow FY2026 | 12363346000.0 | 2026-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-26-000049 | unverified |
| Capital expenditure FY2026 | 742748000.0 | 2026-08-31 history | SEC XBRL PaymentsToAcquirePropertyPlantAndEquipment 0001467373-26-000049 | unverified |
| Shares outstanding | 668722814.0 | 2026-10-02 | SEC cover page 10-K 0001467373-26-000049 (sum of classes (Class A Ordinary Shares 668,722,814 x 1; Class X Ordinary Shares 300,673 x 0; class economics verified in https://www.sec.gov/Archives/edgar/data/1467373/000146737325000217/acn-20250831.htm)); filing document https://www.sec.gov/Archives/edgar/data/1467373/000146737326000049/acn-20260831.htm 0001467373-26-000049 | not cross-checked |
Lynch GARP
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| 1 PEG: P/E divided by 5-yr EPS growth (in % points) | 2.25 | <= 1.0 | 0.0 / 30 |
| 2 EPS growth, 5-yr compound rate | +8.2% a year | 12% to 35% a year | 13.6 / 20 |
| 3 P/E on latest annual EPS | 18.4 | <= 25 | 10.0 / 10 |
| 4 Borrowings / equity LongTermDebt (incl. current maturities) + short-term borrowings | 0.16 | <= 0.5 | 15.0 / 15 |
| 5 Years of the last 5 in which EPS rose | 5 of 5 | 5 of 5 | 15.0 / 15 |
| 6 Net cash (cash minus borrowings) / market cap | +4.6% | >= +10% | 8.5 / 10 |
Inputs, 7 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| Price (close, per traded unit) | 249.37 | 2026-10-23 | Alpaca Market Data (consolidated SIP daily bar) | not cross-checked |
| EPS diluted FY2026 | 13.56 | 2026-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-26-000049 | unverified |
| EPS diluted FY2021 | 9.16 | 2021-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-24-000268 | unverified |
| debt_incl_current | 5029449000.0 | 2026-05-31 stale | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000032 | unverified |
| debt_short | 99710000.0 | 2026-08-31 | SEC XBRL CommercialPaper 0001467373-26-000049 | unverified |
| equity | 31567256000.0 | 2026-08-31 | SEC XBRL StockholdersEquity 0001467373-26-000049 | unverified |
| cash | 12831471000.0 | 2026-08-31 | SEC XBRL CashAndCashEquivalentsAtCarryingValue 0001467373-26-000049 | unverified |
Graham Enterprising
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| 1 Current ratio | 1.43 | >= 1.5 | 12.8 / 15 |
| 2 Borrowings vs working capital LongTermDebt (incl. current maturities) + short-term borrowings | 0.54 x | <= 1.1x | 15.0 / 15 |
| 3 No earnings deficit in the last 5 years | 5 of 5 profitable | 5 of 5 | 15.0 / 15 |
| 4 Pays a current dividend | yes | yes | 10.0 / 10 |
| 5 EPS higher than five years earlier | 9.16 -> 13.56 | higher | 10.0 / 10 |
| 6 Price / book value per share book value used because intangibles are not separated in the dataset (Graham uses net tangible assets) | 5.28 | <= 1.2 | 0.0 / 20 |
| 7 Price / net current asset value per share (current assets minus all liabilities) net current asset value not positive | — | <= 0.67 | 0.0 / 15 |
Inputs, 15 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| Price (close, per traded unit) | 249.37 | 2026-10-23 | Alpaca Market Data (consolidated SIP daily bar) | not cross-checked |
| current_assets | 31831140000.0 | 2026-08-31 | SEC XBRL AssetsCurrent 0001467373-26-000049 | unverified |
| current_liabilities | 22304374000.0 | 2026-08-31 | SEC XBRL LiabilitiesCurrent 0001467373-26-000049 | unverified |
| debt_incl_current | 5029449000.0 | 2026-05-31 stale | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000032 | unverified |
| debt_short | 99710000.0 | 2026-08-31 | SEC XBRL CommercialPaper 0001467373-26-000049 | unverified |
| Net income FY2022 | 6877169000.0 | 2022-08-31 history | SEC XBRL NetIncomeLoss 0001467373-24-000278 | unverified |
| Net income FY2023 | 6871557000.0 | 2023-08-31 history | SEC XBRL NetIncomeLoss 0001467373-25-000217 | unverified |
| Net income FY2024 | 7264787000.0 | 2024-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Net income FY2025 | 7678433000.0 | 2025-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Net income FY2026 | 8367056000.0 | 2026-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| Dividend years (Yahoo) | [2019, 2020, 2021, 2022, 2023, 2024, 2025, 2026] | history | Yahoo Finance dividend history | not cross-checked |
| EPS diluted FY2026 | 13.56 | 2026-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-26-000049 | unverified |
| EPS diluted FY2021 | 9.16 | 2021-08-31 history | SEC XBRL EarningsPerShareDiluted 0001467373-24-000268 | unverified |
| equity | 31567256000.0 | 2026-08-31 | SEC XBRL StockholdersEquity 0001467373-26-000049 | unverified |
| Shares outstanding | 668722814.0 | 2026-10-02 | SEC cover page 10-K 0001467373-26-000049 (sum of classes (Class A Ordinary Shares 668,722,814 x 1; Class X Ordinary Shares 300,673 x 0; class economics verified in https://www.sec.gov/Archives/edgar/data/1467373/000146737325000217/acn-20250831.htm)); filing document https://www.sec.gov/Archives/edgar/data/1467373/000146737326000049/acn-20260831.htm 0001467373-26-000049 | not cross-checked |
Piotroski F-Score
| Test or factor | Value | Threshold | Points |
|---|---|---|---|
| 1 Return on assets is positive | 11.4% | pass = 1 | 11.11111111111111 / 11.11111111111111 |
| 2 Operating cash flow is positive | 12,363M | pass = 1 | 11.11111111111111 / 11.11111111111111 |
| 3 Return on assets improved on the prior year | 11.7% -> 11.4% | pass = 1 | 0.0 / 11.11111111111111 |
| 4 Operating cash flow exceeds net income (accruals) | 12,363M vs 8,367M | pass = 1 | 11.11111111111111 / 11.11111111111111 |
| 5 Long-term debt / assets fell | 7.7% -> 13.6% | pass = 1 | 0.0 / 11.11111111111111 |
| 6 Current ratio improved | 1.42 -> 1.43 | pass = 1 | 11.11111111111111 / 11.11111111111111 |
| 7 No new shares issued (share count did not rise) an input is not reported for one of the two years | — | pass = 1 | None / 11.11111111111111 |
| 8 Operating margin improved (stand-in for gross margin, which the dataset does not carry) | 14.7% -> 15.4% | pass = 1 | 11.11111111111111 / 11.11111111111111 |
| 9 Asset turnover (revenue / assets) improved | 1.07 -> 1.01 | pass = 1 | 0.0 / 11.11111111111111 |
Inputs, 25 numbers with their sources
| Input | Value | Period | Source | Check |
|---|---|---|---|---|
| net_income 2026-08-31 | 8367056000.0 | 2026-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| total_assets 2026-08-31 | 73597792000.0 | 2026-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
| cfo 2026-08-31 | 12363346000.0 | 2026-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-26-000049 | unverified |
| net_income 2026-08-31 | 8367056000.0 | 2026-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| net_income 2025-08-31 | 7678433000.0 | 2025-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| total_assets 2026-08-31 | 73597792000.0 | 2026-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
| total_assets 2025-08-31 | 65394897000.0 | 2025-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
| cfo 2026-08-31 | 12363346000.0 | 2026-08-31 history | SEC XBRL NetCashProvidedByUsedInOperatingActivities 0001467373-26-000049 | unverified |
| net_income 2026-08-31 | 8367056000.0 | 2026-08-31 history | SEC XBRL NetIncomeLoss 0001467373-26-000049 | unverified |
| lt_debt 2026-08-31 | 9998689000.0 | 2026-08-31 history | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000049 | unverified |
| lt_debt 2025-08-31 | 5034169000.0 | 2025-08-31 history | SEC XBRL LongTermDebtAndCapitalLeaseObligations 0001467373-26-000049 | unverified |
| total_assets 2026-08-31 | 73597792000.0 | 2026-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
| total_assets 2025-08-31 | 65394897000.0 | 2025-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
| current_assets 2026-08-31 | 31831140000.0 | 2026-08-31 history | SEC XBRL AssetsCurrent 0001467373-26-000049 | unverified |
| current_assets 2025-08-31 | 28900689000.0 | 2025-08-31 history | SEC XBRL AssetsCurrent 0001467373-26-000049 | unverified |
| current_liabilities 2026-08-31 | 22304374000.0 | 2026-08-31 history | SEC XBRL LiabilitiesCurrent 0001467373-26-000049 | unverified |
| current_liabilities 2025-08-31 | 20352097000.0 | 2025-08-31 history | SEC XBRL LiabilitiesCurrent 0001467373-26-000049 | unverified |
| operating_income 2026-08-31 | 11405960000.0 | 2026-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-26-000049 | unverified |
| operating_income 2025-08-31 | 10225664000.0 | 2025-08-31 history | SEC XBRL OperatingIncomeLoss 0001467373-26-000049 | unverified |
| revenue 2026-08-31 | 74183445000.0 | 2026-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| revenue 2025-08-31 | 69672977000.0 | 2025-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| revenue 2026-08-31 | 74183445000.0 | 2026-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| revenue 2025-08-31 | 69672977000.0 | 2025-08-31 history | SEC XBRL Revenues 0001467373-26-000049 | unverified |
| total_assets 2026-08-31 | 73597792000.0 | 2026-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
| total_assets 2025-08-31 | 65394897000.0 | 2025-08-31 history | SEC XBRL Assets 0001467373-26-000049 | unverified |
Earnings record
| FY | Ended | Revenue, $M | Net income, $M | EPS diluted | Dividend | Filing |
|---|---|---|---|---|---|---|
| 2013 | 2013-08-31 | 30,394 | 3,282 | 4.93 | paid | 0001467373-15-000457 |
| 2014 | 2014-08-31 | 31,875 | 2,941 | 4.52 | paid | 0001467373-16-001080 |
| 2015 | 2015-08-31 | 32,914 | 3,054 | 4.76 | paid | 0001467373-17-000430 |
| 2016 | 2016-08-31 | 34,798 | 4,112 | 6.45 | paid | 0001467373-18-000318 |
| 2017 | 2017-08-31 | 36,177 | 3,445 | 5.44 | paid | 0001467373-19-000339 |
| 2018 | 2018-08-31 | 40,993 | 4,060 | 6.34 | paid | 0001467373-20-000376 |
| 2019 | 2019-08-31 | 43,215 | 4,779 | 7.36 | paid | 0001467373-21-000229 |
| 2020 | 2020-08-31 | 44,327 | 5,108 | 7.89 | paid | 0001467373-22-000295 |
| 2021 | 2021-08-31 | 50,533 | 5,907 | 9.16 | paid | 0001467373-24-000268 |
| 2022 | 2022-08-31 | 61,594 | 6,877 | 10.71 | paid | 0001467373-24-000278 |
| 2023 | 2023-08-31 | 64,112 | 6,872 | 10.77 | paid | 0001467373-25-000217 |
| 2024 | 2024-08-31 | 64,896 | 7,265 | 11.44 | paid | 0001467373-26-000049 |
| 2025 | 2025-08-31 | 69,673 | 7,678 | 12.15 | paid | 0001467373-26-000049 |
| 2026 | 2026-08-31 | 74,183 | 8,367 | 13.56 | paid | 0001467373-26-000049 |
Insider transactions
| Date | Insider | Role | Type | Shares | Price | Value |
|---|---|---|---|---|---|---|
| 2026-10-22 | Sekido Ryoji | CEO | sale | 1,102 | 245.28 | 270,297 |
| 2026-10-22 | Sekido Ryoji | CEO | sale | 4,742 | 244.73 | 1,160,529 |
| 2026-10-22 | Burgum Melissa A | officer | sale plan | 811 | 250.00 | 202,750 |
| 2026-10-12 | Hogan Catherine Kiernan | COO | sale plan | 32 | 216.36 | 6,924 |
| 2026-10-12 | Hogan Catherine Kiernan | COO | sale plan | 206 | 215.13 | 44,317 |
| 2026-10-12 | Hogan Catherine Kiernan | COO | sale plan | 242 | 214.14 | 51,822 |
| 2026-10-12 | Hogan Catherine Kiernan | COO | sale plan | 219 | 213.21 | 46,692 |
| 2026-10-12 | Hogan Catherine Kiernan | COO | sale plan | 1 | 210.80 | 211 |
| 2026-10-08 | Hogan Catherine Kiernan | COO | sale plan | 1,320 | 200.00 | 264,000 |
| 2026-08-14 | Clifford Katherine Lee | officer | sale | 68 | 175.98 | 11,967 |
| 2026-07-30 | Unruch Joel | officer | sale plan | 229 | 165.16 | 37,822 |
| 2026-07-30 | Unruch Joel | officer | sale plan | 2,772 | 164.44 | 455,828 |
| 2026-07-30 | Unruch Joel | officer | sale plan | 2,569 | 163.27 | 419,441 |
| 2026-07-30 | Unruch Joel | officer | sale plan | 3,555 | 162.29 | 576,941 |
| 2026-07-30 | Unruch Joel | officer | sale plan | 1,373 | 160.86 | 220,861 |
| 2026-04-30 | Egawa Atsushi | CEO | sale | 2,761 | 177.62 | 490,409 |
| 2026-04-30 | Egawa Atsushi | CEO | sale | 544 | 174.53 | 94,944 |
| 2026-04-30 | Egawa Atsushi | CEO | sale | 1,306 | 176.93 | 231,071 |
| 2026-04-30 | Egawa Atsushi | CEO | sale | 261 | 178.58 | 46,609 |
Filings and links
- SEC: filing index, 8-K, Form 4, XBRL companyfacts
- Prices: Yahoo Finance, Stooq
- Elsewhere: morningstar, finviz, stockanalysis, seeking alpha, openinsider, google news