Accenture (NYSE: ACN) details Q1 FY 2026 results and non-GAAP measures

Rhea-AI Filing Summary

Accenture plc reported financial results for its first quarter of fiscal 2026, which ended on November 30, 2025, in a news release furnished with this report. The company highlighted several non-GAAP measures, including free cash flow, defined as operating cash flow minus property and equipment additions, to give additional insight into liquidity.

Accenture also presented percentage changes in revenues and bookings on a local currency basis by restating current period activity into U.S. dollars using prior-year exchange rates, to show performance without foreign exchange effects. In addition, it provided adjusted financial measures that exclude business optimization costs incurred in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025 to help explain the impact of these costs on its performance versus the prior period. Reconciliations to GAAP figures are included in the news release, which is attached as Exhibit 99.

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): December 18, 2025

Accenture plc

(Exact name of Registrant as specified in its charter)

Ireland

001-34448

98-0627530

(State or other jurisdiction of incorporation)

(Commission File Number)

(I.R.S. Employer Identification No.)

1 Grand Canal Square

Grand Canal Harbour

Dublin 2, Ireland

(Address of principal executive offices)

Registrant’s telephone number, including area code: (353) (1) 646-2000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class			Trading Symbol(s)			Name of each exchange on which registered
Class A ordinary shares, par value $0.0000225 per share			ACN			New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 2.02 Results of Operations and Financial Condition

On December 18, 2025, Accenture plc (“Accenture”) issued a news release announcing financial results for its first quarter of fiscal 2026, which ended on November 30, 2025.

A copy of the news release is attached hereto as Exhibit 99. All information in the news release is furnished but not filed.

Non-GAAP Financial Information

In the attached news release Accenture discloses the following non-GAAP financial measures:

•Free cash flow (defined as operating cash flow net of property and equipment additions). Accenture’s management believes that this information provides meaningful additional information regarding the company’s liquidity.

•Percentage changes in revenues and bookings on a local currency basis. Financial results in local currency are calculated by restating current period activity into U.S. dollars using the comparable prior year period’s foreign currency exchange rates. This approach is used for all results where the functional currency is not the U.S. dollar. Accenture’s management believes that information regarding changes in its revenues and bookings that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its revenues.

•Adjusted financial measures excluding the impact of business optimization costs in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025. Accenture’s management believes that information regarding the effect of the business optimization costs facilitates an understanding as to the impact of this item and the company’s performance in comparison to the prior period.

Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the news release. While Accenture’s management believes that this non-GAAP financial information is useful in evaluating Accenture’s operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No.			Description
99			News Release of Accenture, dated December 18, 2025
104			The cover page from this Current Report on Form 8-K, formatted in Inline XBRL

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Date: December 18, 2025			ACCENTURE PLC
			By:			/s/ Joel Unruch
			Name:			Joel Unruch
			Title:			General Counsel & Corporate Secretary

FAQ

What did Accenture (ACN) disclose in this current report?

Accenture disclosed that it issued a news release announcing financial results for its first quarter of fiscal 2026, which ended on November 30, 2025, and furnished that release as Exhibit 99.

Which period do Accenture's newly reported results cover?

The results cover Accenture's first quarter of fiscal 2026, which ended on November 30, 2025.

What non-GAAP financial measures does Accenture highlight in this disclosure?

Accenture highlights free cash flow, percentage changes in revenues and bookings on a local currency basis, and adjusted financial measures that exclude business optimization costs in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025.

How does Accenture define free cash flow in this context?

Accenture defines free cash flow as operating cash flow net of property and equipment additions, and states that management believes this provides meaningful additional information on liquidity.

Why does Accenture present revenues and bookings in local currency terms?

Accenture restates current period activity into U.S. dollars using the comparable prior-year foreign exchange rates so that percentage changes in revenues and bookings on a local currency basis exclude exchange rate fluctuations and facilitate meaningful comparison of its revenues.

How does Accenture adjust for business optimization costs in its metrics?

Accenture provides adjusted financial measures that exclude the impact of business optimization costs recognized in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025 to clarify the effect of these costs and its performance compared with the prior period.

Where can investors find reconciliations of Accenture's non-GAAP measures to GAAP?

Reconciliations of the non-GAAP financial measures to the most directly comparable GAAP measures are included in the news release that accompanies this report as Exhibit 99.