Accenture PLC

Accenture plc's Form 8-K filing on March 20, 2025, served to announce the release of its financial results for the second quarter of fiscal 2025, which ended on February 28, 2025. The core financial data, such as detailed revenue breakdowns by segment, specific profit margins, and earnings per share, were contained in an accompanying news release (Exhibit 99) that was furnished but not included in the body of this regulatory filing. Consequently, a detailed segment-by-segment revenue analysis or specific profitability metrics cannot be extracted from the provided document.

The announcement does provide insight into Accenture's approach to financial reporting, particularly its reliance on non-GAAP financial measures. These include 'free cash flow,' which management defines as operating cash flow net of property and equipment additions, used to provide additional information regarding the company's liquidity. Another key non-GAAP measure is 'percentage changes in revenues and bookings on a local currency basis,' which aims to facilitate meaningful comparisons by excluding the effects of foreign currency exchange rate fluctuations. Additionally, Accenture uses 'adjusted financial measures' that exclude the impact of business optimization costs incurred in fiscal 2024, intended to clarify performance comparisons against prior periods.

Management believes these non-GAAP measures offer useful supplemental information for evaluating operations, though they are not substitutes for GAAP-compliant figures. The absence of the actual news release within this filing means specific management commentary on strategic initiatives, operational efficiency improvements, or detailed forward guidance for the next quarter or full fiscal year cannot be provided. The filing confirms the reporting period and the company's commitment to disclosing these adjusted metrics, but the performance details themselves are not present.