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Accenture ACN Share-based compensation expense

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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 acn:ShareBasedPaymentArrangementIncreaseForCostRecognition.

The source filing: Accenture’s 10-Q, filed June 18, 2026.

Filed
Jun 18, 2026, 6:42 AM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001467373-26-000032
Line itemOrdinary Shares / $Ordinary Shares / No.SharesClass AOrdinary Shares / $Class AOrdinary Shares / No.SharesClass XOrdinary Shares / $Class XOrdinary Shares / No.SharesRestricted Share UnitsAdditional Paid-in CapitalTreasury Shares / $Treasury Shares / No.SharesRetained EarningsAccumulated Other Comprehensive LossTotal Accenture plc Shareholders’EquityNoncontrolling InterestsTotal Shareholders’Equity
Net income2,338,9892,338,98941,5732,380,562
Other comprehensive income (loss)(399,810)(399,810)(1,771)(401,581)
Purchases of Class A shares828(1,183,463)(5,951)(1,182,635)(828)(1,183,463)
Share-based compensation expense405,99056,150462,140462,140
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares(162)(162)(162)
Issuances of Class A shares for employee share programs2,371(63,664)398,733211,510601(94,746)451,833289452,122
Dividends27,884(1,022,276)(994,392)(941)(995,333)
Other, net3,9273,927(3,565)362

Item 1. Financial Statements

FAQ

What is Accenture's share-based compensation expense?
Accenture (ACN) reported share-based compensation expense of $462.14M in Q1 2026.
How has Accenture's share-based compensation expense changed year-over-year?
Accenture's share-based compensation expense decreased by 7.2% year-over-year, from $497.79M to $462.14M.
What does share-based compensation expense mean?
This metric represents the non-cash expense recognized for stock-based compensation granted to employees and executives. It reflects the cost of aligning employee incentives with shareholder interests through equity-based awards. While it is a non-cash expense, it is a significant component of total compensation and impacts diluted earnings per share.

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