Key Performance Metrics
❖ The review of Net Profit Margin witnessed a reducing trend. The Net Profit Margin deteriorated from 11.06% in 2019 to 10.72% in 2023.
❖ The average EBIT Margin for the period under analysis was 15.3%, with 2017 and 2022 performing the worst and best, respectively.
❖ In the current year, Accenture was able to cover its interest liabilities 213.1 times in the current year– compared to 2019 when it was 274.6 times.
❖ The Asset turnover stood at 0.25 times in 2023 from 1.6 in 2019, implying a high performance on Assets of the business in relation to revenue.

Profitability
❖ The revenue of Accenture has increased year on year. The revenue increased by 2.57% between 2019 and 2020 and a further 21.89% increase was recorded between 2021 and 2022. There also occurred an increase of 4.09% between 2022 and 2023 (the current period).
❖ Accenture’s performance in profitability looks good as the return on capital employed also recorded good performance during the period of analysis.

Liquidity
❖ The company’s result in liquidity looks poor, as current ratio decreased from 1.40:1 to 1.30:1 on the last year. Which implies that the company does not have enough assets to settle its current liabilities.

Capital Structure
❖ Accenture is both equity and debt financed.
❖ The debt–to–equity (D/E) ratio has been mixed year on year. The gearing position of the company appears to be high as it stood at 115% in the current year.
Source: Accenture Annual Report