Operating Expenses

Impairment and restructuring

Accenture Impairment and restructuring decreased by 100.0% to $0.00 in Q4 2025 compared to the prior quarter. Over 2 years (FY 2023 to FY 2025), Impairment and restructuring shows a downward trend with a -23.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2013
Last reportedQ1 2026

How to read this metric

Lower is generally better as it indicates stability, though restructuring can be a positive signal of management proactively improving future efficiency.

Detailed definition

This metric captures non-recurring charges related to the impairment of assets or organizational restructuring, such as...

Peer comparison

Company-specific; peers may report these under 'Special Charges' or 'Other Operating Expenses'.

Metric ID: msft_impairment_and_restructuring

Historical Data

14 periods
 Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value$265.79M$265.79M$265.79M$265.79M$109.61M$109.61M$109.61M$109.61M$0.00$0.00$0.00$615.32M$307.54M$0.00
QoQ Change+0.0%+0.0%+0.0%-58.8%+0.0%+0.0%+0.0%-100.0%-50.0%-100.0%
YoY Change-58.8%-58.8%-58.8%-58.8%-100.0%-100.0%-100.0%+461.4%
Range$0.00$615.32M
CAGR-100.0%
Avg YoY Growth-9.2%
Median YoY Growth-58.8%
Current Streak2 quarters decline

Business Segments

View all
SegmentQ3 '25Q4 '25Q1 '26
EMEA$131.98M$169.81M$0.00
Total$615.32M$307.54M$0.00

Frequently Asked Questions

What is Accenture's impairment and restructuring?
Accenture (ACN) reported impairment and restructuring of $0.00 in Q4 2025.
What is the long-term trend for Accenture's impairment and restructuring?
Over 2 years (2023 to 2025), Accenture's impairment and restructuring has grown at a -23.9% compound annual growth rate (CAGR), from $1.06B to $615.32M.
What does impairment and restructuring mean?
One-time costs associated with restructuring the business or writing down the value of assets.