Accenture plc · Earnings release · 8-K Exhibit 99

EX-99 2 q2fy25earnings8-kexhibit.htm NEWS RELEASE OF ACCENTURE, DATED MARCH 20 2025 Document Accenture Reports Second-Quarter Fiscal 2025 Results Accenture's strong Q2 FY25 results reflect broad-based revenue growth across geographic markets, industry groups and types of work; Company updates fiscal 2025 outlook NEW YORK; March 20, 2025 — Accenture (NYSE: ACN) reported financial results for the second quarter of fiscal 2025 ended February 28, 2025. All comparisons are to the second quarter of fiscal 2024, unless noted otherwise. Accenture Chair and CEO Julie Sweet "Our second quarter results demonstrate that we continue to deliver on our strategy to T1lead reinvention for our clients and return to strong growth in FY25, with T2broad-based growth across markets, industries, and the types of work our clients seek from us.

The trust and confidence in our unique strengths and capabilities is reflected in T332 clients with quarterly bookings greater than $100 million and we are very pleased to have T4another milestone quarter in Gen AI with $1.4 billion in new bookings. Our continued growth is made possible by the extraordinary work of our more than 800,000 people around the world who focus on delivering value to our clients every day." Second Quarter Fiscal 2025 Key Metrics • T5New bookings of $20.9 billion, a decrease of 3% in U.S. dollars and flat in local currency • Generative AI new bookings of $1.4 billion • Revenues of $16.7 billion, an increase of 5% in U.S. dollars and 8.5% in local currency • T6Operating margin of 13.5%, an increase of 50 basis points, and a decrease of 20 basis points compared to adjusted¹ operating margin • Diluted earnings per share of $2.82, a 7% increase, and a 2% increase over adjusted EPS • Free cash flow of $2.68 billion • T7Quarterly cash dividend of $1.48 per share, representing a 15% increase; repurchases or redemptions of 4.0 million shares for a total of $1.4 billion Fiscal 2025 Business Outlook Highlights • Company narrows full-year revenue growth to 5% to 7% in local currency • Continues to expect foreign exchange impact of approximately negative 0.5% • Updates operating margin to 15.6% to 15.7%, an expansion of 10 to 20 basis points over adjusted operating margin • Now expects diluted earnings per share to be in the range of $12.55 to $12.79 1 Adjusted financial measures presented in this release are non-GAAP financial measures that exclude business optimization costs recorded in fiscal 2024 as further described in this release. 1 Q2 FY25 Financial Review New Bookings New bookings for the second quarter of fiscal 2025 were $20.91 billion, a decrease of 3% in U.S. dollars and flat in local currency compared to the second quarter of fiscal 2024. • Consulting new bookings were $10.47 billion. • Managed Services new bookings were $10.44 billion.

Revenues Revenues for the second quarter of fiscal 2025 were $16.66 billion, an increase of 5% in U.S. dollars and 8.5% in local currency, and were at the top end of the company's guided range of $16.2 billion to $16.8 billion. The foreign-exchange impact for the quarter was approximately negative 3.0%, compared with the negative 2.5% assumption provided in the company's first-quarter earnings release. Revenues by Type of Work Revenues (in billions) Increase (Decrease) from Q2 FY24 U.S. Dollars Local Currency Consulting $8.28 3  % 6  % Managed Services $8.38 8  % 11  % Total $16.66 5   % 8.5   % Revenues by Geographic Market Revenues (in billions) Increase (Decrease) from Q2 FY24 U.S.

Dollars Local Currency Americas 2 $8.55 9  % 11  % EMEA $5.80 4  % 8  % Asia Pacific 2 $2.30 (3) % 1  % Total $16.66 5   % 8.5   % Revenues by Industry Group Revenues (in billions) Increase (Decrease) from Q2 FY24 U.S. Dollars Local Currency Communications, Media & Technology $2.73 3  % 6  % Financial Services $3.01 7  % 11  % Health & Public Service $3.61 8  % 10  % Products $5.05 6  % 9  % Resources $2.26 1  % 5  % Total $16.66 5   % 8.5   % Amounts in tables may not total due to rounding. 2 During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America.

With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation. 2 Q2 FY25 Financial Review Operating Margin and Operating Income • GAAP operating margin (operating income as a percentage of revenues) for the quarter was 13.5%, compared to GAAP operating margin of 13.0%, and adjusted operating margin of 13.7% for the second quarter of fiscal 2024. • GAAP operating income for the quarter increased 10% to $2.24 billion compared with GAAP operating income of $2.05 billion, and increased 4% compared with adjusted operating income of $2.16 billion for the second quarter of fiscal 2024.

Gross margin (gross profit as a percentage of revenues) for the quarter was 29.9% compared to 30.9% in the second quarter of fiscal 2024. Selling, general and administrative (SG&A) expenses for the quarter were $2.73 billion, or 16.4% of revenues, compared with $2.72 billion, or 17.2% of revenues, for the second quarter of fiscal 2024. The company's GAAP effective tax rate for the quarter was 20.4%, compared with 18.4% for the second quarter of fiscal 2024. For the second quarter of fiscal 2024, the adjusted effective tax rate was 18.8%. GAAP net income for the quarter was $1.82 billion, compared with $1.71 billion for the second quarter of fiscal 2024.

For the second quarter of fiscal 2024, adjusted net income was $1.80 billion. Earnings Per Share • GAAP diluted EPS for the quarter were $2.82, a 7% increase over $2.63 for the second quarter of fiscal 2024. • Excluding a $0.14 decrease for business optimization costs in the second quarter of fiscal 2024, GAAP diluted EPS increased 2% over adjusted EPS of $2.77 for the second quarter of fiscal 2024. Year over Year Increase in Diluted Earnings Per Share Second Quarter Fiscal 2024 Adjusted EPS $2.77 Higher revenue and operating results $0.11 Lower share count $0.01 Lower non-operating income $(0.01) Higher effective tax rate $(0.06) Second Quarter Fiscal 2025 GAAP EPS $2.82 3 Q2 FY25 Financial Review Cash Flow Second Quarter Fiscal 2025 (in billions) Second Quarter Fiscal 2024 (in billions) Operating Cash Flow $2.85 $2.10 Less: Property & Equipment Additions $0.17 $0.11 Free Cash Flow $2.68 $1.99 Days services outstanding, or DSOs, were 48 days at February 28, 2025, compared with 46 days at August 31, 2024 and 43 days at February 29, 2024.

Accenture's total cash balance at February 28, 2025 was $8.5 billion, compared with $5.0 billion at August 31, 2024. Dividend • On February 14, 2025, a quarterly cash dividend of $1.48 per share was paid to shareholders of record at the close of business on January 16, 2025. ◦ These cash dividend payments totaled $929 million. • Accenture plc has declared another quarterly cash dividend of $1.48 per share for shareholders of record at the close of business on April 10, 2025. ◦ This dividend, which is payable on May 15, 2025, represents a 15% increase over the quarterly dividend rate of $1.29 per share in fiscal 2024. Share Repurchase Activity • During the second quarter of fiscal 2025, Accenture repurchased or redeemed 4.0 million shares for a total of $1.4 billion, including approximately 2.4 million shares repurchased in the open market. • Accenture's total remaining share repurchase authority at February 28, 2025 was approximately $5.0 billion. • At February 28, 2025, Accenture had approximately 627 million total shares outstanding. 4 Business Outlook Third Quarter Fiscal 2025 Outlook Revenues $16.9B – $17.5B Revenue Growth (Local Currency) 3% – 7% Foreign-Exchange Impact on Results Approximately negative 0.5% Full Year Fiscal 2025 Outlook As of March 20, 2025 As of December 19, 2024 Revenue Growth (Local Currency) 5% – 7% 4% – 7% Foreign-Exchange Impact on Results Approximately negative 0.5% Approximately negative 0.5% Operating Margin 15.6% – 15.7% 80 – 90 bps expansion over FY24 GAAP 10 – 20 bps over FY24 adjusted op margin * 15.6% – 15.8% 80 – 100 bps expansion over FY24 GAAP 10 – 30 bps over FY24 adjusted op margin* Annual Effective Tax Rate 22.5% – 24.5% 22.5% – 24.5% Diluted Earnings Per Share $12.55 – $12.79 10% – 12% increase over FY24 GAAP 5% – 7% over FY24 adjusted EPS** $12.43 – $12.79 9% – 12% increase over FY24 GAAP 4% – 7% over FY24 adjusted EPS** Operating Cash Flow $9.4B – $10.1B $9.4B – $10.1B Property & Equipment Additions $600M $600M Free Cash Flow $8.8B – $9.5B $8.8B – $9.5B G1Capital Return at least $8.3B at least $8.3B *Fiscal 2024 adjusted operating margin excluded $438 million for business optimization costs. **Fiscal 2024 adjusted EPS excluded $0.51 for business optimization costs. 5 Conference Call and Webcast Details Accenture will host a conference call at 8:00 a.m.

EDT today to discuss its second quarter fiscal 2025 financial results. To participate in the teleconference, please dial +1 (877) 883-0383 [+1 (412) 317-6061 outside the U.S., Puerto Rico and Canada] and enter access code 2669177 approximately 15 minutes before the scheduled start of the call. The conference call will also be accessible live via webcast on the Investor Relations section of the Accenture website at accenture.com. A replay will be available on this website following the call. About Accenture Accenture is a leading global professional services company that helps the world's leading businesses, governments and other organizations build their digital core, optimize their operations, accelerate revenue growth and enhance citizen services—creating tangible value at speed and scale.

We are a talent- and innovation-led company with approximately 801,000 people serving clients in more than 120 countries. Technology is at the core of change today, and we are one of the world's leaders in helping drive that change, with strong ecosystem relationships. We combine our strength in technology and leadership in cloud, data and AI with unmatched industry experience, functional expertise and global delivery capability. Our broad range of services, solutions and assets across Strategy & Consulting, Technology, Operations, Industry X and Song, together with our culture of shared success and commitment to creating 360° value, enable us to help our clients reinvent and build trusted, lasting relationships.

We measure our success by the 360° value we create for our clients, each other, our shareholders, partners and communities. Visit us at accenture.com. 360° Value Reporting Accenture's goal is to create 360° value for our clients, people, shareholders, partners and communities. Our full 360° Value Report and online 360° Value Reporting Experience provide customizable reporting. To access, please visit the Accenture 360° Value Reporting Experience at accenture.com/reportingexperience. Non-GAAP Financial Information This news release includes certain non-GAAP financial information as defined by Securities and Exchange Commission Regulation G. Pursuant to the requirements of this regulation, reconciliations of this non-GAAP financial information to Accenture's financial statements as prepared under generally accepted accounting principles (GAAP) are included in this press release.

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. Accenture's management believes providing investors with this information gives additional insights into Accenture's results of operations. While Accenture's management believes that the non-GAAP financial measures herein are 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. Accenture provides full-year revenue guidance on a local-currency basis and not in U.S. dollars because the impact of foreign exchange rate fluctuations could vary significantly from the company's stated assumptions. Forward-Looking Statements Except for the historical information and discussions contained herein, statements in this news release may constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995.

Words such as "may," "will," "should," "likely," "anticipates," "aspires," "expects," "intends," "plans," "projects," "believes," "estimates," "positioned," "outlook," "goal," "target," and similar expressions are used to identify these forward-looking statements. These statements are not guarantees of future performance nor promises that goals or targets will be met, and involve a number of risks, uncertainties and other factors that are difficult to predict and could cause actual results to differ materially from those expressed or implied. These risks include, without limitation, risks that: Accenture's results of operations have been, and may in the future be, adversely affected by volatile, negative or uncertain economic and geopolitical conditions and the effects of these conditions on the company's clients' businesses and levels of business activity; Accenture's business depends on generating and maintaining client demand for the company's services and solutions including through the adaptation and expansion of its services and solutions in response to ongoing changes in technology and offerings, and a significant reduction in such demand or an inability to respond to the evolving 6 technological environment could materially affect the company's results of operations; risks and uncertainties related to the development and use of AI could harm our business, damage our reputation or give rise to legal or regulatory action; if Accenture is unable to match people and their skills with client demand around the world and attract and retain professionals with strong leadership skills, the company's business, the utilization rate of the company's professionals and the company's results of operations may be materially adversely affected; Accenture faces legal, reputational and financial risks from any failure to protect client and/or company data from security incidents or cyberattacks; the markets in which Accenture operates are highly competitive, and Accenture might not be able to compete effectively; Accenture's ability to attract and retain business and employees may depend on its reputation in the marketplace; if Accenture does not successfully manage and develop its relationships with key ecosystem partners or fails to anticipate and establish new alliances in new technologies, the company's results of operations could be adversely affected; Accenture's profitability could materially suffer due to pricing pressure, if the company is unable to remain competitive, if its cost-management strategies are unsuccessful or if it experiences delivery inefficiencies or fail to satisfy certain agreed-upon targets or specific service levels; changes in Accenture's level of taxes, as well as audits, investigations and tax proceedings, or changes in tax laws or in their interpretation or enforcement, could have a material adverse effect on the company's effective tax rate, results of operations, cash flows and financial condition; Accenture's results of operations could be materially adversely affected by fluctuations in foreign currency exchange rates; Accenture's debt obligations could adversely affect our business and financial condition; changes to accounting standards or in the estimates and assumptions Accenture makes in connection with the preparation of its consolidated financial statements could adversely affect its financial results; as a result of Accenture's geographically diverse operations and our strategy to continue to grow in our key markets around the world, the company is more susceptible to certain risks; if Accenture is unable to manage the organizational challenges associated with its size, the company might be unable to achieve its business objectives; Accenture might not be successful at acquiring, investing in or integrating businesses, entering into joint ventures or divesting businesses; Accenture's business could be materially adversely affected if the company incurs legal liability; Accenture's work with government clients exposes the company to additional risks inherent in the government contracting environment; Accenture's global operations expose the company to numerous and sometimes conflicting legal and regulatory requirements; if Accenture is unable to protect or enforce its intellectual property rights or if Accenture's services or solutions infringe upon the intellectual property rights of others or the company loses its ability to utilize the intellectual property of others, its business could be adversely affected; Accenture may be subject to criticism and negative publicity related to its incorporation in Ireland; as well as the risks, uncertainties and other factors discussed under the "Risk Factors" heading in Accenture plc's most recent Annual Report on Form 10-K, as updated in Item 1A, "Risk Factors" in its Quarterly Report on Form 10-Q for the second quarter of fiscal 2025, and other documents filed with or furnished to the Securities and Exchange Commission.

Statements in this news release speak only as of the date they were made, and Accenture undertakes no duty to update any forward-looking statements made in this news release or to conform such statements to actual results or changes in Accenture's expectations. Rachel Frey Accenture Media Relations +1 917 452 4421 rachel.frey@accenture.com Katie O'Conor Accenture Investor Relations +1 973 301 3275 catherine.m.oconor@accenture.com 7 Accenture plc Consolidated Income Statements (In thousands of U.S. dollars, except share and per share amounts) (Unaudited) Three Months Ended Six Months Ended February 28, 2025 % of Revenues February 29, 2024 % of Revenues February 28, 2025 % of Revenues February 29, 2024 % of Revenues REVENUES: Revenues $ 16,659,301  100.0  % $ 15,799,514  100.0  % $ 34,348,846  100.0  % $ 32,023,817  100.0  % OPERATING EXPENSES: Cost of services 11,684,313  70.1  % 10,921,045  69.1  % 23,551,029  68.6  % 21,697,407  67.8  % Sales and marketing 1,676,781  10.1  % 1,631,185  10.3  % 3,487,890  10.2  % 3,341,076  10.4  % General and administrative costs 1,053,493  6.3  % 1,085,448  6.9  % 2,116,736  6.2  % 2,118,947  6.6  % Business optimization costs —  —  % 115,409  0.7  % —  —  % 255,073  0.8  % Total operating expenses 14,414,587   13,753,087   29,155,655   27,412,503   OPERATING INCOME 2,244,714   13.5   % 2,046,427   13.0   % 5,193,191   15.1   % 4,611,314   14.4   % Interest income 76,113  65,269  152,140  167,249  Interest expense (64,669) (10,305) (94,711) (24,800) Other income (expense), net 32,616  (5,652) (6,601) (41,371) INCOME BEFORE INCOME TAXES 2,288,774   13.7   % 2,095,739   13.3   % 5,244,019   15.3   % 4,712,392   14.7   % Income tax expense 466,333  386,537  1,105,388  993,209  NET INCOME 1,822,441   10.9   % 1,709,202   10.8   % 4,138,631   12.0   % 3,719,183   11.6   % Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. (1,685) (1,675) (3,855) (3,691) Net income attributable to noncontrolling interests – other (1) (32,681) (32,668) (67,807) (67,189) NET INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 1,788,075   10.7   % $ 1,674,859   10.6   % $ 4,066,969   11.8   % $ 3,648,303   11.4   % CALCULATION OF EARNINGS PER SHARE: Net income attributable to Accenture plc $ 1,788,075  $ 1,674,859  $ 4,066,969  $ 3,648,303  Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. (2) 1,685  1,675  3,855  3,691  Net income for diluted earnings per share calculation $ 1,789,760   $ 1,676,534   $ 4,070,824   $ 3,651,994   WEIGHTED AVERAGE SHARES: Basic 626,824,946  629,016,555  626,247,762  628,488,831  Diluted 634,211,978  636,797,814  634,543,212  637,069,356  EARNINGS PER SHARE: Basic $ 2.85  $ 2.66  $ 6.49  $ 5.80  Diluted $ 2.82  $ 2.63  $ 6.42  $ 5.73  Cash dividends per share $ 1.48  $ 1.29  $ 2.96  $ 2.58  (1) Comprised primarily of noncontrolling interest attributable to the noncontrolling shareholders of Avanade, Inc. (2) Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis.

The income effect does not take into account "Net income attributable to noncontrolling interests — other," since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares. 8 Accenture plc Summary of Revenues (In thousands of U.S. dollars) (Unaudited) Three Months Ended Percent Increase (Decrease) U.S. Dollars Percent Increase (Decrease) Local Currency February 28, 2025 February 29, 2024 GEOGRAPHIC MARKETS Americas (1) $ 8,553,098  $ 7,815,543  9  % 11  % EMEA 5,803,875  5,598,850  4  8  Asia Pacific (1) 2,302,328  2,385,121  (3) 1  Total Revenues $ 16,659,301   $ 15,799,514   5   % 8.5   % INDUSTRY GROUPS Communications, Media & Technology $ 2,729,655  $ 2,654,137  3  % 6  % Financial Services 3,010,430  2,808,930  7  11  Health & Public Service 3,608,912  3,334,039  8  10  Products 5,051,839  4,761,838  6  9  Resources 2,258,465  2,240,570  1  5  Total Revenues $ 16,659,301   $ 15,799,514   5   % 8.5   % TYPE OF WORK Consulting $ 8,282,260  $ 8,021,034  3  % 6  % Managed Services 8,377,041  7,778,480  8  11  Total Revenues $ 16,659,301   $ 15,799,514   5   % 8.5   % Six Months Ended Percent Increase (Decrease) U.S.

Dollars Percent Increase (Decrease) Local Currency February 28, 2025 February 29, 2024 GEOGRAPHIC MARKETS Americas (1) $ 17,286,193  $ 15,842,515  9  % 11  % EMEA 12,215,827  11,402,492  7  7  Asia Pacific (1) 4,846,826  4,778,810  1  2  Total Revenues $ 34,348,846   $ 32,023,817   7   % 8.3   % INDUSTRY GROUPS Communications, Media & Technology $ 5,587,540  $ 5,323,585  5  % 6  % Financial Services 6,179,265  5,842,508  6  7  Health & Public Service 7,421,521  6,711,505  11  11  Products 10,477,156  9,621,825  9  9  Resources 4,683,364  4,524,394  4  5  Total Revenues $ 34,348,846   $ 32,023,817   7   % 8.3   % TYPE OF WORK Consulting $ 17,327,488  $ 16,477,540  5  % 6  % Managed Services 17,021,358  15,546,277  9  11  Total Revenues $ 34,348,846   $ 32,023,817   7   % 8.3   % (1) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America.

With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation. 9 Accenture plc Operating Income by Geographic Market (In thousands of U.S. dollars) (Unaudited) Three Months Ended    February 28, 2025 February 29, 2024 Operating Income Operating Margin Operating Income Operating Margin Increase (Decrease) Americas (1) $ 1,240,443  15  % $ 1,083,257  14  % $ 157,186  EMEA 639,235  11  529,012  9  110,223  Asia Pacific (1) 365,036  16  434,158  18  (69,122) Total Operating Income $ 2,244,714   13.5   % $ 2,046,427   13.0   % $ 198,287   Six Months Ended    February 28, 2025 February 29, 2024 Operating Income Operating Margin Operating Income Operating Margin Increase (Decrease) Americas (1) $ 2,617,677  15  % $ 2,376,238  15  % $ 241,439  EMEA 1,675,212  14  1,352,613  12  322,599  Asia Pacific (1) 900,302  19  882,463  18  17,839  Total Operating Income $ 5,193,191   15.1   % $ 4,611,314   14.4   % $ 581,877   (1) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America.

With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation. 10 Accenture plc Reconciliation of Operating Income, as Reported (GAAP) to Operating Income as Adjusted (Non-GAAP) (In thousands of U.S. dollars) (Unaudited) Three Months Ended    February 28, 2025 February 29, 2024 As Reported (GAAP) Operating Margin (GAAP) As Reported (GAAP) Business Optimization (1) Adjusted (Non-GAAP) Operating Margin (Non-GAAP) Increase (Decrease) (Non-GAAP) Americas (2) $ 1,240,443  15  % $ 1,083,257  $ 11,860  $ 1,095,117  14  % $ 145,326  EMEA 639,235  11  529,012  85,561  614,573  11  24,662  Asia Pacific (2) 365,036  16  434,158  17,988  452,146  19  (87,110) Total Operating Income $ 2,244,714   13.5   % $ 2,046,427   $ 115,409   $ 2,161,836   13.7   % $ 82,878   Six Months Ended    February 28, 2025 February 29, 2024 As Reported (GAAP) Operating Margin (GAAP) As Reported (GAAP) Business Optimization (1) Adjusted (Non-GAAP) Operating Margin (Non-GAAP) Increase (Decrease) (Non-GAAP) Americas (2) $ 2,617,677  15  % $ 2,376,238  $ 61,915  $ 2,438,153  15  % $ 179,524  EMEA 1,675,212  14  1,352,613  156,365  1,508,978  13  166,234  Asia Pacific (2) 900,302  19  882,463  36,793  919,256  19  (18,954) Total Operating Income $ 5,193,191   15.1   % $ 4,611,314   $ 255,073   $ 4,866,387   15.2   % $ 326,804   (1) Costs recorded in connection with our business optimization initiatives, primarily for employee severance. (2) During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America.

With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation. 11 Accenture plc Reconciliation of Net Income and Diluted Earnings Per Share, as Reported (GAAP), to Net Income and Diluted Earnings Per Share, as Adjusted (Non-GAAP) (In thousands of U.S. dollars, except per share amounts) (Unaudited) Three Months Ended February 28, 2025 February 29, 2024 As Reported (GAAP) As Reported (GAAP) Business Optimization (1) Adjusted (Non-GAAP) Operating Income $ 2,244,714  $ 2,046,427  $ 115,409  $ 2,161,836  Operating Margin 13.5  % 13.0  % 0.7  % 13.7  % Income before income taxes 2,288,774  2,095,739  115,409  2,211,148  Income tax expense 466,333  386,537  28,078  414,615  Net Income $ 1,822,441   $ 1,709,202   $ 87,331   $ 1,796,533   Effective tax rate 20.4  % 18.4  % 24.3  % 18.8  % Diluted earnings per share (2) $ 2.82   $ 2.63   $ 0.14   $ 2.77   Six Months Ended February 28, 2025 February 29, 2024 As Reported (GAAP) As Reported (GAAP) Business Optimization (1) Adjusted (Non-GAAP) Operating Income $ 5,193,191  $ 4,611,314  $ 255,073  $ 4,866,387  Operating Margin 15.1  % 14.4  % 0.8  % 15.2  % Income before income taxes 5,244,019  4,712,392  255,073  4,967,465  Income tax expense 1,105,388  993,209  62,056  1,055,265  Net Income $ 4,138,631   $ 3,719,183   $ 193,017   $ 3,912,200   Effective tax rate 21.1  % 21.1  % 24.3  % 21.2  % Diluted earnings per share (2) $ 6.42   $ 5.73   $ 0.30   $ 6.04   Amounts in table may not total due to rounding. (1) Costs recorded in connection with our business optimization initiatives, primarily for employee severance. (2) The impact of the business optimization costs on diluted earnings per share are presented net of related taxes.

The income tax effect was negative $0.04 and negative $0.10 for the three and six months ended February 29, 2024, respectively. This includes both the current and deferred income tax impact and was calculated by using the relevant tax rate of the country where the costs were recorded. 12 Accenture plc Consolidated Balance Sheets (In thousands of U.S. dollars)   February 28, 2025 August 31, 2024 ASSETS (Unaudited)   CURRENT ASSETS: Cash and cash equivalents $ 8,490,438  $ 5,004,469  Short-term investments 5,062  5,396  Receivables and contract assets 14,281,294  13,664,847  Other current assets 2,530,858  2,183,069  Total current assets 25,307,652   20,857,781   NON-CURRENT ASSETS: Contract assets 141,561  120,260  Investments 441,720  334,664  Property and equipment, net 1,510,841  1,521,119  Lease assets 2,595,342  2,757,396  Goodwill 20,948,597  21,120,179  Other non-current assets 8,924,043  9,220,964  Total non-current assets 34,562,104   35,074,582   TOTAL ASSETS $ 59,869,756   $ 55,932,363   LIABILITIES AND SHAREHOLDERS' EQUITY CURRENT LIABILITIES: Current portion of long-term debt and bank borrowings $ 115,179  $ 946,229  Accounts payable 2,614,866  2,743,807  Deferred revenues 5,460,618  5,174,923  Accrued payroll and related benefits 6,071,242  7,050,833  Lease liabilities 691,158  726,202  Other accrued liabilities 2,177,292  2,334,133  Total current liabilities 17,130,355   18,976,127   NON-CURRENT LIABILITIES: Long-term debt 5,042,111  78,628  Lease liabilities 2,211,882  2,369,490  Other non-current liabilities 5,303,460  5,339,870  Total non-current liabilities 12,557,453   7,787,988   Total Accenture plc shareholders' equity 29,246,053   28,288,646   Noncontrolling interest 935,895  879,602  Total shareholders' equity 30,181,948   29,168,248   TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 59,869,756   $ 55,932,363   13 Accenture plc Consolidated Cash Flows Statements (In thousands of U.S. dollars) (Unaudited) Three Months Ended Six Months Ended February 28, 2025 February 29, 2024 February 28, 2025 February 29, 2024 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,822,441  $ 1,709,202  $ 4,138,631  $ 3,719,183  Depreciation, amortization and other 544,870  528,928  1,114,210  1,050,328  Share-based compensation expense 686,114  641,871  1,156,539  1,064,871  Change in assets and liabilities/other, net (200,025) (778,958) (2,533,494) (3,234,788) Net cash provided by (used in) operating activities 2,853,400   2,101,043   3,875,886   2,599,594   CASH FLOWS FROM INVESTING ACTIVITIES: Purchases of property and equipment (170,812) (109,823) (323,017) (178,756) Purchases of businesses and investments, net of cash acquired (250,795) (2,121,455) (492,355) (2,909,480) Proceeds from the sale of businesses and investments, net of cash transferred 10,163  20,905  15,433  20,905  Other investing, net 4,160  2,125  7,131  3,653  Net cash provided by (used in) investing activities (407,284) (2,208,248) (792,808) (3,063,678) CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from issuance of ordinary shares 210,287  285,373  687,654  762,807  Purchases of shares (1,447,818) (1,321,846) (2,346,082) (2,512,974) Proceeds from (repayments of) debt, net —  —  4,129,200  —  Cash dividends paid (928,992) (812,578) (1,854,550) (1,622,634) Other financing, net (38,505) (16,690) (69,502) (44,853) Net cash provided by (used in) financing activities (2,205,028) (1,865,741) 546,720   (3,417,654) Effect of exchange rate changes on cash and cash equivalents (56,705) (46,788) (143,829) (42,187) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 184,383   (2,019,734) 3,485,969   (3,923,925) CASH AND CASH EQUIVALENTS, beginning of period 8,306,055  7,140,841  5,004,469  9,045,032  CASH AND CASH EQUIVALENTS, end of period $ 8,490,438   $ 5,121,107   $ 8,490,438   $ 5,121,107   14