Early Access

10-QPeriod: Q2 FY2021

Accenture plc Quarterly Report for Q2 Ended Feb 28, 2021

Filed March 18, 2021For Securities:ACN

Summary

Accenture plc (ACN) reported strong financial performance for the second quarter and first half of fiscal year 2021, with revenues increasing 8% and 6% in U.S. dollars, respectively, compared to the prior year periods. The company saw particularly robust growth in its outsourcing business, which increased 14% in the second quarter. Net income attributable to Accenture plc was $1.44 billion for the second quarter and $2.94 billion for the first half, representing significant year-over-year growth. Diluted earnings per share also showed a healthy increase, driven by strong operational results and a gain on investment. The company maintained a strong balance sheet with $9.2 billion in cash and cash equivalents as of February 28, 2021. Management highlighted increased demand in specific industries like Public Service and Financial Services, while also noting continued client focus on digital transformation and cost efficiency initiatives. The company continues to manage its workforce and operating expenses effectively, with a healthy utilization rate and a growing headcount to meet client demand.

Financial Statements
Beta
Revenue$12.09B
Cost of Revenue$8.49B
Gross Profit$3.60B
Operating Expenses$10.43B
Operating Income$1.65B
Interest Expense$8.92M
Net Income$1.44B
EPS (Basic)$2.27
EPS (Diluted)$2.23
Shares Outstanding (Basic)635.99M
Shares Outstanding (Diluted)646.32M

Key Highlights

  • 1Revenue Growth: For the second quarter of fiscal 2021, revenues increased by 8% in U.S. dollars to $12.1 billion, and by 5% in local currency compared to the prior year. For the first six months of fiscal 2021, revenues increased by 6% in U.S. dollars to $23.85 billion, and by 4% in local currency.
  • 2Net Income and EPS Growth: Net income attributable to Accenture plc for the second quarter of fiscal 2021 was $1.44 billion, a 17% increase year-over-year. Diluted earnings per share rose to $2.23 from $1.91 in the prior year's second quarter.
  • 3Strong Outsourcing Performance: The outsourcing business revenue grew significantly, up 14% in U.S. dollars and 11% in local currency for the second quarter of fiscal 2021, indicating robust client demand for these services.
  • 4Healthy Cash Position: The company maintained a strong liquidity position, with cash and cash equivalents totaling $9.2 billion as of February 28, 2021, an increase from $8.4 billion at the end of fiscal year 2020.
  • 5Bookings Momentum: New bookings for the second quarter of fiscal 2021 were $16.0 billion, split evenly between consulting and outsourcing, signaling continued client engagement and future revenue potential.
  • 6Effective Cost Management: Despite increased labor costs and a one-time bonus, operating expenses as a percentage of revenues decreased slightly for the quarter and the six-month period, demonstrating effective cost management.
  • 7Acquisition Activity: Accenture completed several acquisitions during the first half of fiscal 2021, contributing to its growth and service offerings, with total consideration of $1.08 billion.

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