Operating Expenses

Share-Based Compensation (Operating)

Accenture Share-Based Compensation (Operating) remained flat by 0.0% to $523.47M in Q2 2025 compared to the prior quarter. Year-over-year, this metric grew by 7.8%, from $485.40M to $523.47M. Over 4 years (FY 2021 to FY 2025), Share-Based Compensation (Operating) shows an upward trend with a 11.7% CAGR.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2014
Last reportedQ4 2025Oct 10, 2025

How to read this metric

An increase may signal higher investment in talent retention, while a decrease could indicate reduced reliance on equity incentives.

Detailed definition

This metric measures the expense recognized for equity-based awards granted to employees, excluding costs directly tied...

Peer comparison

Commonly reported as a non-GAAP adjustment or within operating expenses across most public companies.

Metric ID: ibm_share_based_compensation_operating

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$1.34B$1.68B$1.91B$1.94B$2.09B
YoY Change+25.1%+13.9%+1.5%+7.8%
Range$1.34B$2.09B
CAGR+11.7%
Avg YoY Growth+12.1%
Median YoY Growth+10.9%
Current Streak4+ years growth

Share-Based Compensation (Operating) at Other Companies

Frequently Asked Questions

What is Accenture's share-based compensation (operating)?
Accenture (ACN) reported share-based compensation (operating) of $523.47M in Q2 2025.
How has Accenture's share-based compensation (operating) changed year-over-year?
Accenture's share-based compensation (operating) increased by 7.8% year-over-year, from $485.40M to $523.47M.
What is the long-term trend for Accenture's share-based compensation (operating)?
Over 4 years (2021 to 2025), Accenture's share-based compensation (operating) has grown at a 11.7% compound annual growth rate (CAGR), from $1.34B to $2.09B.
What does share-based compensation (operating) mean?
The recurring operating expense associated with equity-based compensation for employees.