What non-GAAP financial measures does Accenture use, and why are they important?

Accenture uses Free Cash Flow, percentage changes in revenues and bookings on a local currency basis, and adjusted financial measures excluding specific costs. Management believes these measures provide meaningful insights into the company's liquidity, performance independent of currency fluctuations, and a clearer view of ongoing operations by excluding certain one-time or irregular costs.

Where can I find the actual financial numbers and a comparison to GAAP?

The detailed financial results, including specific figures for revenue, earnings, and other key metrics, along with reconciliations of the non-GAAP measures to their most directly comparable GAAP measures, are contained within the news release attached as Exhibit 99 to this filing.

Should I rely solely on the non-GAAP financial information presented?

No, investors should view the non-GAAP financial information as supplemental. Accenture explicitly states that these measures should not be considered a substitute for the financial information prepared in accordance with GAAP. It is important to analyze both GAAP and non-GAAP figures for a comprehensive understanding.

ACN 8-K: Earnings & Results

Q: What is the primary purpose of this 8-K filing?

The primary purpose of this 8-K filing is to formally announce Accenture's financial results for the third quarter of fiscal year 2026 and to furnish the accompanying news release which contains these details.

Summary

Accenture plc (ACN) has filed an 8-K report on June 18, 2026, announcing its financial results for the third quarter of fiscal year 2026, ending May 31, 2026. The report primarily incorporates a news release detailing these results and provides definitions for key non-GAAP financial measures that Accenture utilizes for reporting. Investors should note that while these non-GAAP measures offer additional insights into liquidity, local currency performance, and the impact of specific cost items, they are supplemental and should be considered alongside GAAP financial information. The non-GAAP metrics highlighted include free cash flow, revenue and bookings changes on a local currency basis, and adjusted financial measures excluding business optimization costs. Accenture emphasizes that these measures are intended to facilitate a more meaningful comparison of operational performance and liquidity, free from the distortions of foreign currency fluctuations and specific cost events. Reconciliations to the most comparable GAAP measures are available within the provided news release.

Key Highlights

1Accenture announced Q3 fiscal 2026 financial results on June 18, 2026.
2The filing includes a news release with detailed financial results and commentary.
3Key non-GAAP financial measures disclosed: Free Cash Flow, local currency revenue/bookings growth, and adjusted measures excluding business optimization costs.
4Free Cash Flow is defined as operating cash flow less additions to property and equipment.
5Local currency basis changes for revenue and bookings exclude foreign currency exchange rate fluctuations.
6Adjusted financial measures exclude the impact of specific business optimization costs from Q1 FY26 and Q4 FY25.
7Reconciliations of non-GAAP to GAAP measures are provided in the news release.

Accenture plc 8-K Report, Financial Results (Jun 18, 2026)

Summary

Key Highlights

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