Accenture plcACN
Accenture plc Segments Disclosure
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.
| Fiscal 2025 (1) | Americas | EMEA | Asia Pacific | Total | |||||||||||||||||||
| Revenues | $ | 35,056,715 | $ | 24,643,957 | $ | 9,972,305 | $ | 69,672,977 | |||||||||||||||
| Less: | |||||||||||||||||||||||
| Payroll costs | 22,603,084 | 16,859,804 | 6,216,464 | 45,679,352 | |||||||||||||||||||
| Non-payroll costs including subcontractor costs (2) | 5,917,032 | 4,000,523 | 1,709,620 | 11,627,175 | |||||||||||||||||||
| Depreciation and amortization (3) | 791,791 | 560,657 | 173,014 | 1,525,462 | |||||||||||||||||||
| Business optimization costs (4) | 420,469 | 131,980 | 62,875 | 615,324 | |||||||||||||||||||
| Operating income | 5,324,339 | 3,090,993 | 1,810,332 | 10,225,664 | |||||||||||||||||||
| Net assets as of August 31, 2025 (5) | 5,679,520 | 3,556,536 | 239,237 | 9,475,293 | |||||||||||||||||||
| Property & equipment, net as of August 31, 2025 | 575,647 | 517,547 | 473,180 | 1,566,374 | |||||||||||||||||||
| Fiscal 2024 (1) | |||||||||||||||||||||||
| Revenues | $ | 32,552,489 | $ | 22,817,879 | $ | 9,526,096 | $ | 64,896,464 | |||||||||||||||
| Less: | |||||||||||||||||||||||
| Payroll costs | 21,139,496 | 15,537,443 | 5,905,191 | 42,582,130 | |||||||||||||||||||
| Non-payroll costs including subcontractor costs (2) | 5,494,547 | 3,706,158 | 1,640,468 | 10,841,173 | |||||||||||||||||||
| Depreciation and amortization (3) | 755,594 | 521,944 | 161,336 | 1,438,874 | |||||||||||||||||||
| Business optimization costs (4) | 83,201 | 248,724 | 106,515 | 438,440 | |||||||||||||||||||
| Operating income | 5,079,651 | 2,803,610 | 1,712,586 | 9,595,847 | |||||||||||||||||||
| Net assets as of August 31, 2024 (5) | 5,009,988 | 3,440,180 | 381,065 | 8,831,233 | |||||||||||||||||||
| Property & equipment, net as of August 31, 2024 | 599,417 | 458,651 | 463,051 | 1,521,119 | |||||||||||||||||||
| Fiscal 2023 (1) | |||||||||||||||||||||||
| Revenues | $ | 32,193,134 | $ | 22,292,584 | $ | 9,626,027 | $ | 64,111,745 | |||||||||||||||
| Less: | |||||||||||||||||||||||
| Payroll costs | 21,300,112 | 15,340,110 | 6,065,227 | 42,705,449 | |||||||||||||||||||
| Non-payroll costs including subcontractor costs (2) | 5,066,185 | 3,537,451 | 1,592,001 | 10,195,637 | |||||||||||||||||||
| Depreciation and amortization (3) | 685,414 | 493,447 | 158,763 | 1,337,624 | |||||||||||||||||||
| Business optimization costs (4) | 496,992 | 438,093 | 128,061 | 1,063,146 | |||||||||||||||||||
| Operating income | 4,644,431 | 2,483,483 | 1,681,975 | 8,809,889 | |||||||||||||||||||
| Net assets as of August 31, 2023 (5) | 4,459,978 | 2,811,231 | 353,837 | 7,625,046 | |||||||||||||||||||
| Property & equipment, net as of August 31, 2023 | 617,941 | 458,736 | 453,330 | 1,530,007 | |||||||||||||||||||
(1)During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Additionally, during the fourth quarter of fiscal 2025, we retrospectively adopted Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures. Prior period amounts have been reclassified to conform with the current period presentation.
(2)Non-payroll costs primarily include subcontractor costs and other non-payroll such as facilities, technology and travel costs.
(3)Amounts include depreciation on property and equipment and amortization of intangible assets and deferred transition costs.
(4)Costs recorded in connection with business optimization actions initiated in fiscal 2025 include $344 million for employee severance associated with headcount reductions we are making in a compressed timeline and $271 million for asset impairments primarily related to the divestiture of two acquisitions in the Americas that are no longer aligned with our strategic priorities. Costs recorded in connection with business optimization actions initiated in fiscal 2023 and completed in fiscal 2024 primarily include employee severance.
(5)We do not allocate total assets by reportable segment. Reportable segment assets directly attributable to a reportable segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues.
The accounting policies of the reportable segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.
Our business in the United States represented 45% of our consolidated revenues during fiscal 2025, 2024 and 2023. No other country individually comprised 10% or more of our consolidated revenues during these periods. Business in Ireland, our country of domicile, represented approximately 1% of our consolidated revenues during fiscal 2025, 2024 and 2023.
We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net:
| August 31, 2025 | August 31, 2024 | August 31, 2023 | |||||||||||||||
| United States | 29 | % | 31 | % | 33 | % | |||||||||||
| India | 14 | 16 | 15 | ||||||||||||||
| Ireland | 2 | 2 | 2 | ||||||||||||||
Revenues by industry group and type of work are as follows:
| Fiscal | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
| Industry Groups | |||||||||||||||||
| Communications, Media & Technology | $ | 11,453,982 | $ | 10,837,174 | $ | 11,452,914 | |||||||||||
| Financial Services | 12,773,856 | 11,610,225 | 12,131,531 | ||||||||||||||
| Health & Public Service | 14,762,837 | 13,840,634 | 12,560,458 | ||||||||||||||
| Products | 21,197,397 | 19,554,154 | 19,103,892 | ||||||||||||||
| Resources | 9,484,905 | 9,054,277 | 8,862,950 | ||||||||||||||
| Total | $ | 69,672,977 | $ | 64,896,464 | $ | 64,111,745 | |||||||||||
| Type of Work | |||||||||||||||||
| Consulting | $ | 35,106,786 | $ | 33,195,104 | $ | 33,613,008 | |||||||||||
| Managed Services | 34,566,191 | 31,701,360 | 30,498,737 | ||||||||||||||
| Total | $ | 69,672,977 | $ | 64,896,464 | $ | 64,111,745 | |||||||||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Oct 10, 2025 | Showing above |
| 2024 | Oct 10, 2024 | |
| 2023 | Oct 12, 2023 | |
| 2022 | Oct 12, 2022 | |
| 2021 | Oct 15, 2021 | |
| 2020 | Oct 22, 2020 | |
| 2019 | Oct 29, 2019 | |
| 2018 | Oct 24, 2018 | |
| 2017 | Oct 26, 2017 | |
| 2016 | Oct 28, 2016 | |
| 2015 | Oct 30, 2015 | |
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.