ACN 8-K details Q3 FY25 earnings release and cash-flow measure

Rhea-AI Filing Summary

On 20 June 2025, Accenture plc filed a Form 8-K to furnish its fiscal 2025 third-quarter results for the period ended 31 May 2025. The filing’s sole purpose is to attach the detailed earnings news release as Exhibit 99; numerical performance data are not reproduced within the 8-K itself.

Management reiterates three recurring non-GAAP performance indicators included in the release: (1) free cash flow (operating cash flow minus capital expenditures), (2) revenue and bookings growth expressed in local currency to neutralise FX volatility, and (3) adjusted results that exclude prior-year business-optimisation costs. Full GAAP reconciliations for these measures are said to be provided in the exhibit.

The information is being furnished—not filed—under Item 2.02, meaning it is not automatically incorporated into other SEC filings. No acquisitions, capital-structure actions, executive changes, or litigation updates are reported. From an investor standpoint, the 8-K is an administrative notice signalling that the comprehensive Q3 FY25 figures and narratives are available in the attached press release.

Insights

Financial Analyst

TL;DR: Routine 8-K furnishing Q3 FY25 release; no headline numbers disclosed—impact neutral until details examined.

The document merely alerts the market to the availability of Q3 results. Without revenue, EPS, or margin figures, performance cannot be assessed here. Accenture continues to spotlight free cash flow, FX-neutral growth, and adjustments for prior optimisation costs, all of which are consistent with historical disclosures. Because the exhibit is furnished, it does not update the company’s formal SEC record beyond this notice.

Corporate Governance Expert

TL;DR: Standard compliance filing; no governance or risk implications identified.

Accenture meets timely-disclosure requirements by filing the 8-K concurrently with its press release. No board or executive changes, strategic transactions, or legal contingencies are reported. The use of non-GAAP measures is accompanied by reconciliations, aligning with SEC guidance and minimising disclosure risk. Overall governance posture remains unchanged.

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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): June 20, 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 June 20, 2025, Accenture plc (“Accenture”) issued a news release announcing financial results for its third quarter of fiscal 2025, which ended on May 31, 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 fiscal 2024. 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 June 20, 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: June 20, 2025			ACCENTURE PLC
			By:			/s/ Joel Unruch
			Name:			Joel Unruch
			Title:			General Counsel & Corporate Secretary