Accenture plc — Earnings Quality Grade D
ACN · Technology
Significant concerns
Screening Summary
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 68 days, change +2 days YoY
AR outpaced revenue for 2 consecutive years
Revenue 7.4%, CFFO 25.7%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 16.2% vs revenue 7.4%. Normal
SG&A/Gross Profit = 51.2%. Normal
Gross margin 31.9%, change -0.7pp. Stable
Cash Flow Quality
CFFO/NI = 1.49. Profits backed by cash
FCF $10.9B, FCF/NI = 1.42
Accruals ratio = -5.8%. Low accruals
Cash $11.5B covers debt $8.2B
Balance Sheet Health
Goodwill+Intangibles $24.9B = 80% of equity. Over 50%
Debt/EBITDA = 0.7x. Healthy
Other assets 16.4% vs revenue 7.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 4% YoY. Normal
Manipulation Score
M-Score = -2.75 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-10