埃森哲第一季度业绩（英）

AccentureReportsFirst-QuarterFiscal2024Results

•Revenuesof$16.2billion,anincreaseof3%inU.S.dollarsand1%inlocal

currency

•GAAPoperatingmarginof15.8%,comparedto16.5%inthefirstquarteroffiscal2023;adjusted1operatingmarginof16.7%,anexpansionof20basispoints

•GAAPEPSof$3.10,anincreaseof1%overthefirstquarteroffiscal2023;adjustedEPSof$3.27,anincreaseof6%

•Newbookingsof$18.4billion,anincreaseof14%inU.S.dollarsand12%inlocalcurrency

•Quarterlycashdividendof$1.29pershare,anincreaseof15%

•Accentureconfirmsbusinessoutlookforfiscal2024;continuestoexpectrevenuegrowthof2%to5%inlocalcurrency;GAAPEPSof$11.41to$11.76,a6%to9%increase;andadjustedEPSof$11.97to$12.32,a3%to6%increase

NEWYORK;December19,2023—Accenture(NYSE:ACN)reportedfinancialresultsforthefirstquarteroffiscal2024endedNovember30,2023.

JulieSweet,chairandCEO,Accenture,said,“Iampleasedthatwedeliveredonour

commitmentsthisquarterwhilestrategicallyinvestingatscaleforfuturegrowth.Ourdeepandtrustedclientrelationshipsareagainreflectedinthe30clientswithquarterlybookingsofmorethan$100million.AndwecontinuetoleadourindustryinGenAI–thegreatacceleratorof

reinvention–withover$450millioninnewbookings.Iamincrediblygratefultothe743,000

peopleofAccenture,whoaresteadfastlydedicatedtohelpingourclientsachievetheirambitiontogrowandthriveintheyearsahead.”

Revenueswere$16.2billion,anincreaseof3%inU.S.dollarsand1%inlocalcurrencyoverthefirstquarteroffiscal2023.

GAAPoperatingincomewas$2.56billion,comparedto$2.59billionforthefirstquarteroffiscal2023,andoperatingmarginwas15.8%comparedto16.5%forthefirstquarterlastyear.

Adjustedoperatingincomewas$2.70billionandadjustedoperatingmarginwas16.7%,anexpansionof20basispointsfromthefirstquarteroffiscal2023.

GAAPdilutedearningspersharewere$3.10,comparedto$3.08forthefirstquarteroffiscal2023.AdjustedEPSwere$3.27,anincreaseof6%fromthefirstquarteroffiscal2023.

Newbookingsforthequarterwere$18.4billion,withconsultingbookingsof$8.6billionandmanagedservicesbookingsof$9.8billion.

1Adjustedfinancialmeasurespresentedinthisreleasearenon-GAAPfinancialmeasuresthatexcludebusinessoptimizationcosts,asfurtherdescribedinthisrelease.

FinancialReview

Revenuesforthefirstquarteroffiscal2024were$16.22billion,comparedwith$15.75billionforthefirstquarteroffiscal2023,anincreaseof3%inU.S.dollarsand1%inlocalcurrency.

Revenuesforthequarterreflectaforeign-exchangeimpactofapproximatelypositive1.5%

comparedwiththepositive2.5%impactpreviouslyassumed.Adjustingfortheactualforeign-

exchangeimpact,thecompany’sguidedrangeforquarterlyrevenueswasapproximately$15.70billionto$16.30billion.Accenture’sfirstquarterfiscal2024revenueswereatthetopendofthisadjustedrange.

▪Consultingrevenuesforthequarterwere$8.46billion,flatinU.S.dollarsandadecreaseof2%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪ManagedServicesrevenuesforthequarterwere$7.77billion,anincreaseof6%inU.S.dollarsand5%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

GAAPdilutedEPSforthequarterwere$3.10comparedwith$3.08forthefirstquarteroffiscal2023.Excludinga$0.17decreaseforbusinessoptimizationcosts,adjustedEPSwere$3.27,anincreaseof6%fromthefirstquarteroffiscal2023.The$0.19increaseinEPSonanadjustedbasisreflects:

▪a$0.14increasefromhigherrevenueandoperatingresults;

▪a$0.05increasefromhighernon-operatingincome;and

▪a$0.01increasefromlowersharecount;partiallyoffsetby

▪a$0.01decreasefromhighernoncontrollinginterests.

Grossmargin(grossprofitasapercentageofrevenues)forthequarterwas33.6%comparedto32.9%inthefirstquarteroffiscal2023.Selling,generalandadministrative(SG&A)expenses

forthequarterwere$2.74billion,or16.9%ofrevenues,comparedwith$2.59billion,or16.5%ofrevenues,forthefirstquarteroffiscal2023.

GAAPoperatingincomeforthequarterdecreased1%,to$2.56billion,or15.8%ofrevenues,comparedwith$2.59billion,or16.5%ofrevenues,forthefirstquarteroffiscal2023.Adjustedoperatingincomeforthequarterwas$2.70billion,or16.7%ofrevenues,anexpansionof20basispointsfromthefirstquarteroffiscal2023.

Thecompany’sGAAPeffectivetaxrateforthequarterwas23.2%,comparedwith23.3%forthefirstquarteroffiscal2023.

GAAPnetincomeforthequarterwas$2.01billion,comparedwith$2.00billionforthefirstquarteroffiscal2023.Adjustednetincomeforthequarterwas$2.12billion.

Operatingcashflowforthequarterwas$499million,andpropertyandequipmentadditions

were$69million.Freecashflow,definedasoperatingcashflownetofpropertyandequipmentadditions,was$430million.Forthesameperiodlastyear,operatingcashflowwas$495million;

propertyandequipmentadditionswere$99million;andfreecashflowwas$397million.

Daysservicesoutstanding,orDSOs,were49daysatNovember30,2023,comparedwith42daysatAugust31,2023and48daysatNovember30,2022.

Accenture’stotalcashbalanceatNovember30,2023was$7.1billion,comparedwith$9.0billionatAugust31,2023.

NewBookings

Newbookingsforthefirstquarteroffiscal2024were$18.45billion,a14%increaseinU.S.dollarsanda12%increaseinlocalcurrencyoverthefirstquarteroffiscal2023.

▪Consultingnewbookingswere$8.62billion,or47%oftotalnewbookings.

▪ManagedServicesnewbookingswere$9.83billion,or53%oftotalnewbookings.

RevenuesbyGeographicMarket2

Revenuesbygeographicmarketwereasfollows:

▪NorthAmerica:$7.56billion,adecreaseof1%inbothU.S.dollarsandlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪EMEA:$5.80billion,anincreaseof9%inU.S.dollarsand2%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪GrowthMarkets:$2.86billion,anincreaseof2%inU.S.dollarsand5%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

RevenuesbyIndustryGroup

Revenuesbyindustrygroupwereasfollows:

▪Communications,Media&Technology:$2.67billion,adecreaseof10%inU.S.dollarsand11%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪FinancialServices:$3.03billion,anincreaseof2%inU.S.dollarsandflatinlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪Health&PublicService:$3.38billion,anincreaseof13%inU.S.dollarsand12%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪Products:$4.86billion,anincreaseof4%inU.S.dollarsand1%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

▪Resources:$2.28billion,anincreaseof7%inU.S.dollarsand6%inlocalcurrencycomparedwiththefirstquarteroffiscal2023.

ReturningCashtoShareholders

Accenturecontinuestoreturncashtoshareholdersthroughcashdividendsandsharerepurchases.

2EffectiveSeptember1,2023,werevisedthereportingofourgeographicmarketsforthemovementofourMiddle

EastandAfricamarketunitsfromGrowthMarketstoEurope,andtheEuropemarketisnowreferredtoasourEMEA(Europe,MiddleEastandAfrica)geographicmarket.

Dividend

OnNovember15,2023,aquarterlycashdividendof$1.29persharewaspaidtoshareholdersofrecordatthecloseofbusinessonOctober12,2023.Thesecashdividendpaymentstotaled$810million.

Accentureplchasdeclaredanotherquarterlycashdividendof$1.29pershareforshareholdersofrecordatthecloseofbusinessonJanuary18,2024.Thisdividend,whichispayableon

February15,2024,representsa15%increaseoverthequarterlydividendrateof$1.12pershareinfiscal2023.

ShareRepurchaseActivity

Duringthefirstquarteroffiscal2024,Accenturerepurchasedorredeemed3.8millionsharesforatotalof$1.2billion,includingapproximately3.4millionsharesrepurchasedintheopen

market.

Accenture’stotalremainingsharerepurchaseauthorityatNovember30,2023wasapproximately$5.4billion.

AtNovember30,2023,Accenturehadapproximately628milliontotalsharesoutstanding.

BusinessOutlook

SecondQuarterFiscal2024

Accentureexpectsrevenuesforthesecondquarteroffiscal2024tobeintherangeof$15.40billionto$16.00billion,ornegative2%to2%inlocalcurrency,reflectingthecompany’s

assumptionofanegative0.5%foreign-exchangeimpactcomparedwiththesecondquarteroffiscal2023.

FiscalYear2024

Accenture’sbusinessoutlookforfiscal2024continuestoassumethattheforeign-exchangeimpactonitsresultsinU.S.dollarswillbeflatcomparedwithfiscal2023.

Forfiscal2024,thecompanycontinuestoexpectrevenuegrowthtobeintherangeof2%to5%inlocalcurrency.

AccenturecontinuestoexpectGAAPoperatingmarginforfiscal2024tobeintherangeof

14.8%to15.0%,anexpansionof110to130basispointsfromfiscal2023,andadjusted

operatingmargin,whichexcludesanestimated$450millionforbusinessoptimizationcostsinfiscal2024and$1.1billioninfiscal2023,tobeintherangeof15.5%to15.7%,anexpansionof10to30basispointsfromfiscal2023.

ThecompanycontinuestoexpectbothitsGAAPandadjustedannualeffectivetaxrate,whichexcludesthetaximpactsofbusinessoptimizationcosts,tobeintherangeof23.5%to25.5%.

ThecompanycontinuestoexpectGAAPdilutedEPStobeintherangeof$11.41to$11.76,anincreaseof6%to9%overfiscal2023,andadjustedEPStobeintherangeof$11.97to$12.32,anincreaseof3%to6%overfiscal2023.Thisexcludes$0.56forbusinessoptimizationcostsinfiscal2024and$1.28forbusinessoptimizationcostsand$0.38foragainonaninvestmentinfiscal2023.

Forfiscal2024,thecompanycontinuestoexpectoperatingcashflowtobeintherangeof$9.3billionto$9.9billion;propertyandequipmentadditionstobe$600million;andfreecashflowtobeintherangeof$8.7billionto$9.3billion.

Thecompanycontinuestoexpecttoreturnatleast$7.7billionincashtoshareholdersthroughdividendsandsharerepurchases.

360°ValueReporting

Accenture’sgoalistocreate360°valueforourclients,people,shareholders,partnersand

communities.Ourreportingcaptureshowwedeliveruniquevalueacrosssixvitaldimensions

andoffersacomprehensiveviewofourfinancialandenvironmental,socialandgovernance

(ESG)measures,andourgoals,progressandperformanceforeach.Ourfull360°ValueReport

andonline360°ValueReportingExperienceprovidecustomizablereporting.Toaccess,please

visittheAccenture360°ValueReportingExperienceat

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reportingexperience

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ConferenceCallandWebcastDetails

Accenturewillhostaconferencecallat8:00a.m.ESTtodaytodiscussitsfirstquarterfiscal

2024financialresults.Toparticipate,pleasedial+1(877)692-8955[or+1(234)720-6979

outsidetheU.S.,PuertoRicoandCanada]andenteraccesscode4466414approximately15minutesbeforethescheduledstartofthecall.TheconferencecallwillalsobeaccessibleliveontheInvestorRelationssectionoftheAccenturewebsiteat

.

Areplayoftheconferencecallwillbeavailableat

,andat+1(866)

207-1041[or+1(402)970-0847outsidetheU.S.,PuertoRicoandCanada]withaccesscode2507165,from11:00a.m.ESTtoday,throughWednesday,March20,2024.

AboutAccenture

Accentureisaleadingglobalprofessionalservicescompanythathelpstheworld’sleading

businesses,governmentsandotherorganizationsbuildtheirdigitalcore,optimizetheir

operations,acceleraterevenuegrowthandenhancecitizenservices—creatingtangiblevalueatspeedandscale.Weareatalent-andinnovation-ledcompanywith743,000peopleserving

clientsinmorethan120countries.Technologyisatthecoreofchangetoday,andweareoneoftheworld’sleadersinhelpingdrivethatchange,withstrongecosystemrelationships.We

combineourstrengthintechnologyandleadershipincloud,dataandAIwithunmatched

industryexperience,functionalexpertiseandglobaldeliverycapability.Weareuniquelyabletodelivertangibleoutcomesbecauseofourbroadrangeofservices,solutionsandassetsacrossStrategy&Consulting,Technology,Operations,IndustryXandSong.Thesecapabilities,

togetherwithourcultureofsharedsuccessandcommitmenttocreating360°value,enableustohelpourclientsreinventandbuildtrusted,lastingrelationships.Wemeasureoursuccessby

the360°valuewecreateforourclients,eachother,ourshareholders,partnersandcommunities.

Non-GAAPFinancialInformation

Thisnewsreleaseincludescertainnon-GAAPfinancialinformationasdefinedbySecuritiesandExchange

CommissionRegulationG.Pursuanttotherequirementsofthisregulation,reconciliationsofthisnon-GAAPfinancialinformationtoAccenture’sfinancialstatementsaspreparedundergenerallyacceptedaccountingprinciples(GAAP)

areincludedinthispressrelease.Financialresults“inlocalcurrency”arecalculatedbyrestatingcurrent-periodactivityintoU.S.dollarsusingthecomparableprior-yearperiod’sforeign-currencyexchangerates.Accenture’smanagementbelievesprovidinginvestorswiththisinformationgivesadditionalinsightsintoAccenture’sresultsofoperations.WhileAccenture’smanagementbelievesthatthenon-GAAPfinancialmeasureshereinareusefulinevaluatingAccenture’soperations,thisinformationshouldbeconsideredassupplementalinnatureandnotasa

substitutefortherelatedfinancialinformationpreparedinaccordancewithGAAP.Accentureprovidesfull-yearrevenueguidanceonalocal-currencybasisandnotinU.S.dollarsbecausetheimpactofforeignexchangeratefluctuationscouldvarysignificantlyfromthecompany’sstatedassumptions.

Forward-LookingStatements

Exceptforthehistoricalinformationanddiscussionscontainedherein,statementsinthisnewsreleasemayconstituteforward-lookingstatementswithinthemeaningofthePrivateSecuritiesLitigationReformActof1995.Wordssuchas“may,”“will,”“should,”“likely,”“anticipates,”“aspires,”“expects,”“intends,”“plans,”“projects,”“believes,”“estimates,”“positioned,”“outlook,”“goal,”“target,”andsimilarexpressionsareusedtoidentifytheseforward-lookingstatements.Thesestatementsarenotguaranteesoffutureperformancenorpromisesthatgoalsortargetswillbemet,and

involveanumberofrisks,uncertaintiesandotherfactorsthataredifficulttopredictandcouldcauseactualresultstodiffermateriallyfromthoseexpressedorimplied.Theserisksinclude,withoutlimitation,risksthat:Accenture’sresultsofoperationshavebeen,andmayinthefuturebe,adverselyaffectedbyvolatile,negativeoruncertaineconomicandpoliticalconditionsandtheeffectsoftheseconditionsonthecompany’sclients’businessesandlevelsofbusiness

activity;Accenture’sbusinessdependsongeneratingandmaintainingclientdemandforthecompany’sservicesandsolutionsincludingthroughtheadaptationandexpansionofitsservicesandsolutionsinresponsetoongoing

changesintechnologyandofferings,andasignificantreductioninsuchdemandoraninabilitytorespondtothe

evolvingtechnologicalenvironmentcouldmateriallyaffectthecompany’sresultsofoperations;ifAccentureisunabletomatchpeopleandtheirskillswithclientdemandaroundtheworldandattractandretainprofessionalswithstrongleadershipskills,thecompany’sbusiness,theutilizationrateofthecompany’sprofessionalsandthecompany’s

resultsofoperationsmaybemateriallyadverselyaffected;Accenturefaceslegal,reputationalandfinancialrisksfromanyfailuretoprotectclientand/orcompanydatafromsecurityincidentsorcyberattacks;themarketsinwhich

Accentureoperatesarehighlycompetitive,andAccenturemightnotbeabletocompeteeffectively;Accenture’sabilitytoattractandretainbusinessandemployeesmaydependonitsreputationinthemarketplace;ifAccenturedoesnotsuccessfullymanageanddevelopitsrelationshipswithkeyecosystempartnersorfailstoanticipateandestablish

newalliancesinnewtechnologies,thecompany’sresultsofoperationscouldbeadverselyaffected;Accenture’s

profitabilitycouldmateriallysufferifthecompanyisunabletoobtainfavorablepricingforitsservicesandsolutions,ifthecompanyisunabletoremaincompetitive,ifitscost-managementstrategiesareunsuccessfulorifitexperiencesdeliveryinefficienciesorfailtosatisfycertainagreed-upontargetsorspecificservicelevels;changesinAccenture’sleveloftaxes,aswellasaudits,investigationsandtaxproceedings,orchangesintaxlawsorintheirinterpretationorenforcement,couldhaveamaterialadverseeffectonthecompany’seffectivetaxrate,resultsofoperations,cash

flowsandfinancialcondition;Accenture’sresultsofoperationscouldbemateriallyadverselyaffectedbyfluctuationsinforeigncurrencyexchangerates;changestoaccountingstandardsorintheestimatesandassumptionsAccenturemakesinconnectionwiththepreparationofitsconsolidatedfinancialstatementscouldadverselyaffectitsfinancialresults;asaresultofAccenture’sgeographicallydiverseoperationsandstrategytocontinuetogrowinkeymarketsaroundtheworld,thecompanyismoresusceptibletocertainrisks;ifAccentureisunabletomanagethe

organizationalchallengesassociatedwithitssize,thecompanymightbeunabletoachieveitsbusinessobjectives;

Accenturemightnotbesuccessfulatacquiring,investinginorintegratingbusinesses,enteringintojointventuresordivestingbusinesses;Accenture’sbusinesscouldbemateriallyadverselyaffectedifthecompanyincurslegalliability;Accenture’sglobaloperationsexposethecompanytonumerousandsometimesconflictinglegalandregulatory

requirements;Accenture’sworkwithgovernmentclientsexposesthecompanytoadditionalrisksinherentinthe

governmentcontractingenvironment;ifAccentureisunabletoprotectorenforceitsintellectualpropertyrightsorif

Accenture’sservicesorsolutionsinfringeupontheintellectualpropertyrightsofothersorthecompanylosesitsabilitytoutilizetheintellectualpropertyofothers,itsbusinesscouldbeadverselyaffected;Accenturemaybesubjectto

criticismandnegativepublicityrelatedtoitsincorporationinIreland;aswellastherisks,uncertaintiesandother

factorsdiscussedunderthe“RiskFactors”headinginAccentureplc’smostrecentAnnualReportonForm10-KandotherdocumentsfiledwithorfurnishedtotheSecuritiesandExchangeCommission.Statementsinthisnewsrelease

speakonlyasofthedatetheyweremade,andAccentureundertakesnodutytoupdateanyforward-looking

statementsmadeinthisnewsreleaseortoconformsuchstatementstoactualresultsorchangesinAccenture’sexpectations.

###

Contacts:

RachelFrey

AccentureMediaRelations

+19174524421

rachel.frey@

KatieO’Conor

AccentureInvestorRelations

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catherine.m.oconor@

Accentureplc

ConsolidatedIncomeStatements

(InthousandsofU.S.dollars,exceptshareandpershareamounts)

(Unaudited)

ThreeMonthsEnded

November30,2023

%of

Revenues

November30,%of

2022Revenues

REVENUES:

Revenues

$16,224,303

100.0%

$

15,747,802

100.0%

OPERATINGEXPENSES:

Costofservices

10,776,362

66.4%

10,561,660

67.1%

Salesandmarketing

1,709,891

10.5%

1,550,019

9.8%

Generalandadministrativecosts

1,033,499

6.4%

1,043,023

6.6%

Businessoptimizationcosts

139,664

0.9%

—%

Totaloperatingexpenses

13,659,416

13,154,702

OPERATINGINCOME

2,564,887

15.8%

2,593,100

16.5%

Interestincome

101,980

44,705

Interestexpense

(14,495)

(7,280)

Otherincome(expense),net

(35,719)

(28,907)

INCOMEBEFOREINCOMETAXES

2,616,653

16.1%

2,601,618

16.5%

Incometaxexpense

606,672

605,318

NETINCOME

2,009,981

12.4%

1,996,300

12.7%

NetincomeattributabletononcontrollinginterestinAccentureCanadaHoldingsInc.

(2,016)

(2,085)

Netincomeattributabletononcontrollinginterests–other(1)

(34,521)

(29,265)

NETINCOMEATTRIBUTABLETOACCENTUREPLC

$1,973,444

12.2%

$

1,964,950

12.5%

CALCULATIONOFEARNINGSPERSHARE:

NetincomeattributabletoAccentureplc

$1,973,444

$

1,964,950

NetincomeattributabletononcontrollinginterestinAccentureCanadaHoldingsInc.(2)

2,016

2,085

Netincomefordilutedearningspersharecalculation

$1,975,460

$

1,967,035

WEIGHTEDAVERAGESHARES:

Basic

627,996,111

630,137,262

Diluted

637,398,361

638,766,821

EARNINGSPERSHARE:

Basic

$3.14

$

3.12

Diluted

$3.10

$

3.08

Cashdividendspershare

$1.29

$

1.12

(1)ComprisedprimarilyofnoncontrollinginterestattributabletothenoncontrollingshareholdersofAvanade,Inc.

(2)DilutedearningspershareassumestheexchangeofallAccentureCanadaHoldingsInc.exchangeablesharesforAccentureplcClassAordinarysharesonaone-for-onebasis.Theincomeeffectdoesnottakeintoaccount“Netincomeattributabletononcontrollinginterests—other,”sincethosesharesarenotredeemableorexchangeableforAccentureplcClassAordinaryshares.

November30,2022

Accentureplc

SummaryofRevenues

(InthousandsofU.S.dollars)

(Unaudited)

PercentIncrease

PercentIncrease

ThreeMonthsEnded

November30,2023

(Decrease)

U.S.

Dollars

(Decrease)

Local

Currency

GEOGRAPHICMARKETS(1)

NorthAmerica

$

7,562,902$

7,622,820

(1)%

(1)%

EMEA

5,803,642

5,312,899

9

2

GrowthMarkets

2,857,759

2,812,083

2

5

TotalRevenues

$

16,224,303$

15,747,802

3%

1%

INDUSTRYGROUPS

Communications,Media&Technology

$

2,669,448$

2,980,203

(10)%

(11)%

FinancialServices

3,033,578

2,963,396

2

Health&PublicService

3,377,466

3,000,019

13

12

Products

4,859,987

4,665,788

4

1

Resources

2,283,824

2,138,396

7

6

TotalRevenues

$

16,224,303$

15,747,802

3%

1%

TYPEOFWORK

Consulting

$

8,456,506$

8,444,367

—%

(2)%

ManagedServices

7,767,797

7,303,435

6

5

TotalRevenues

$

16,224,303$

15,747,802

3%

1%

(1)EffectiveSeptember1,2023,werevisedthereportingofourgeographicmarketsforthemovementofourMiddleEastandAfricamarketunitsfromGrowthMarketstoEurope,andtheEuropemarketisnowreferredtoasourEMEA(Europe,MiddleEastandAfrica)geographicmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

Accentureplc

OperatingIncomebyGeographicMarket

(InthousandsofU.S.dollars)

(Unaudited)

ThreeMonthsEnded

November30,2023November30,2022

OperatingIncome

OperatingMargin

OperatingIncome

OperatingMargin

Increase(Decrease)

NorthAmerica

$

1,256,70817%

$1,309,883

17%$

(53,175)

EMEA(1)

823,60114

726,883

14

96,718

GrowthMarkets(1)

484,57817

556,334

20

(71,756)

TotalOperatingIncome

$

2,564,88715.8%

$2,593,100

16.5%$

(28,213)

(1)EffectiveSeptember1,2023,werevisedthereportingofourgeographicmarketsforthemovementofourMiddleEastandAfricamarketunitsfromGrowthMarketstoEurope,andtheEuropemarketisnowreferredtoasourEMEA(Europe,MiddleEastandAfrica)geographicmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

November30,2023

AsReported

(GAAP)

Business

Optimization(1)

Adjusted

(Non-GAAP)

Operating

Margin

(Non-GAAP)

NorthAmerica

$

1,256,708

$

45,929

$

1,302,637

17%

$

1,309,883

17%

$

(7,246)

EMEA(2)

823,601

70,804

894,405

15

726,883

14

167,522

GrowthMarkets(2)

484,578

22,931

507,509

18

556,334

20

(48,825)

TotalOperatingIncome

$

2,564,887

$

139,664

$

2,704,551

16.7%

$

2,593,100

16.5%

$

111,451

(1)Costsrecordedinconnectionwithourbusinessoptimizationinitiatives,primarilyforemployeeseverance.

(2)EffectiveSeptember1,2023,werevisedthereportingofourgeographicmarketsforthemovementofourMiddleEastandAfricamarketunitsfromGrowthMarketstoEurope,andtheEuropemarketisnowreferredtoasourEMEA(Europe,MiddleEastandAfrica)geographicmarket.Priorperiodamountshavebeenreclassifiedtoconformwiththecurrentperiodpresentation.

Accentureplc

ReconciliationofNetIncomeandDilutedEarningsPerShare,asReported(GAAP),toNetIncomeandDilutedEarningsPerShare,asAdjusted(Non-GAAP)

(InthousandsofU.S.dollars,exceptpershareamounts)

(Unaudited)

ThreeMonthsEnded

November30,2023November30,2022

AsReported

(GAAP)

Business

Optimization(1)

Adjusted(Non-GAAP)

AsReported

(GAAP)

OperatingIncome

$

2,564,887

$

139,664

$

2,704,551

$

2,593,100

OperatingMargin

15.8%

0.9%

16.7%

16.5%

Incomebeforeincometaxes

2,616,653

139,664

2,756,317

2,601,618

Incometaxexpense

606,672

33,978

640,650

605,318

NetIncome

$

2,009,981

$

105,686

$

2,115,667

$

1,996,300

Effectivetaxrate

23.2%

24.3%

23.2%

23.3%

Dilutedearningspershare

$

3.10

$

0.17

$

3.27

$

3.08

Accentureplc

ReconciliationofOperatingIncome(GAAP)toOperatingIncomeAsAdjusted(Non-GAAP)

(InthousandsofU.S.dollars)

(Unaudited)

ThreeMonthsEnded

November30,2022

AsReported

OperatingMargin(GAAP)

(GAAP)

Increase(Decrease)

(1)Costsrecordedinconnectionwithourbusinessoptimizationinitiatives,primarilyforemployeeseverance.

November30,2023August31,2023

ASSETS

(Unaudited)

CURRENTASSETS:

Cashandcashequi