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10-QPeriod: Q2 FY2020

Accenture plc Quarterly Report for Q2 Ended Feb 29, 2020

Filed March 19, 2020For Securities:ACN

Summary

Accenture plc (ACN) reported strong financial results for the second quarter and first half of fiscal year 2020, ending February 29, 2020. Revenues grew 7% in U.S. dollars and 8% in local currency year-over-year for both the quarter and the six-month period. This growth was broad-based across operating groups and geographic regions, with notable strength in Health & Public Service and Products. The company demonstrated improved profitability, with gross margin increasing to 30.2% for the quarter and 31.1% for the six months, driven by lower labor and non-payroll costs. Operating margin also saw a slight increase to 13.4% for the quarter and 14.5% for the six months. Diluted earnings per share rose to $1.91 for the quarter and $4.00 for the six months, reflecting the solid operational performance. The company also maintained a strong cash position, though cash and cash equivalents decreased slightly to $5.4 billion from $6.1 billion at the beginning of the fiscal year due to investing and financing activities, including significant share repurchases and dividend payments.

Financial Statements
Beta
Revenue$11.14B
Cost of Revenue$7.78B
Gross Profit$3.36B
Operating Expenses$9.65B
Operating Income$1.49B
Interest Expense$8.57M
Net Income$1.23B
EPS (Basic)$1.94
EPS (Diluted)$1.91
Shares Outstanding (Basic)637.49M
Shares Outstanding (Diluted)648.83M

Key Highlights

  • 1Revenues increased 7% in U.S. dollars and 8% in local currency for both the second quarter and the first six months of fiscal year 2020 compared to the prior year periods.
  • 2Strong revenue growth was observed across key segments, particularly in Health & Public Service (+15% in local currency for the quarter) and Products (+10% in local currency for the quarter).
  • 3Gross margin improved to 30.2% for the quarter and 31.1% for the six months, driven by better cost management (lower labor and non-payroll costs).
  • 4Diluted earnings per share saw a significant increase, reaching $1.91 for the quarter and $4.00 for the six months.
  • 5The company repurchased $1.7 billion of its Class A ordinary shares and $7,000 of exchangeable shares during the first six months of fiscal year 2020.
  • 6Accenture declared a quarterly cash dividend of $0.80 per share, indicating consistent returns to shareholders.
  • 7The company adopted new lease accounting standards (Topic 842) effective September 1, 2019, resulting in the recognition of significant lease assets and liabilities on the balance sheet.

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