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Accenture ACN Defined Benefit Plan, Net Periodic Benefit Cost (Credit)

Defined Benefit Plan, Net Periodic Benefit Cost (Credit) at other companies

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Other financials

Income statement

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Revenue$18.7B+5.6%
Gross profit$6.1B+5.3%
Operating income$3.2B+6.5%
Net income$2.3B+6.4%
EPS (diluted)$3.80+8.9%

Balance sheet

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Cash & equivalents$10.2B+5.5%
Total debt$8.4B+2.7%
Total equity$31.9B+4.4%
Total assets$68.8B+8.6%

Cash flow

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Operating cash flow$3.8B+2.8%
CapEx$186.2M+10.1%
Free cash flow$3.6B+2.4%

Valuation

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Market cap$104.48B-32.2%
Enterprise value$102.7B-32.8%
P/E13.4×-6.0×
P/S1.4×-0.8×

Profitability

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Gross margin32%-0.1pp
Operating margin14.5%-0.9pp
Net margin10.7%-1.0pp
FCF margin17.2%+2.3pp

Returns & leverage

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Return on equity24.9%-2.3pp
Debt / equity0.3×0.0×
Current ratio1.3×-0.1×

Where this comes from

Reported directly by Accenture in its filing.

Tagged under the XBRL concept us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost.

The source filing: Accenture’s 10-K, filed October 10, 2025.

Filed
Oct 10, 2025
Fiscal year
FY2025
Accession
0001467373-25-000217

Pension expense for fiscal 2025, 2024 and 2023 was $219,933, $222,891 and $206,346, respectively. Postretirement expense for fiscal 2025, 2024 and 2023 was not material to our Consolidated Financial Statements. The service cost component of pension and postretirement expense is included in operating expenses while the other components of net benefit cost are included in Other income (expense), net.

Item 16. Form 10-K Summary

FAQ

What is Accenture's defined benefit plan, net periodic benefit cost (credit)?
Accenture (ACN) reported defined benefit plan, net periodic benefit cost (credit) of $54.98M in Q2 2025.
How has Accenture's defined benefit plan, net periodic benefit cost (credit) changed year-over-year?
Accenture's defined benefit plan, net periodic benefit cost (credit) decreased by 1.3% year-over-year, from $55.72M to $54.98M.
What is the long-term trend for Accenture's defined benefit plan, net periodic benefit cost (credit)?
Over 4 years (2021 to 2025), Accenture's defined benefit plan, net periodic benefit cost (credit) has grown at a 6.7% compound annual growth rate (CAGR), from $169.47M to $219.93M.
What does defined benefit plan, net periodic benefit cost (credit) mean?
The total expense or credit recognized in the income statement related to defined benefit pension plans. It includes service costs, interest costs, and expected returns on plan assets.

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