Accenture plc (ACN)

Operating return on assets (Operating ROA)

		Aug 31, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021	May 31, 2021	Feb 28, 2021	Nov 30, 2020	Aug 31, 2020	May 31, 2020	Feb 29, 2020	Nov 30, 2019
Operating income (ttm)	US$ in thousands	9,595,850	9,155,100	8,883,530	8,781,680	8,809,890	9,165,160	9,408,990	9,525,990	9,367,180	9,057,680	8,573,220	8,165,160	7,621,540	7,207,550	6,801,620	6,637,040	6,513,630	6,540,420	6,545,630	6,443,320
Total assets	US$ in thousands	55,932,400	54,141,300	51,307,500	51,531,400	51,245,300	50,128,300	47,727,300	47,115,800	47,263,400	46,095,200	44,317,800	43,674,700	43,175,800	42,124,900	39,985,400	38,268,300	37,078,600	35,057,300	33,503,400	33,170,700
Operating ROA		17.16%	16.91%	17.31%	17.04%	17.19%	18.28%	19.71%	20.22%	19.82%	19.65%	19.34%	18.70%	17.65%	17.11%	17.01%	17.34%	17.57%	18.66%	19.54%	19.42%

August 31, 2024 calculation

Operating ROA = Operating income (ttm) ÷ Total assets
= $9,595,850K ÷ $55,932,400K
= 17.16%

Operating return on assets (ROA) is a key financial ratio that measures a company's ability to generate profits from its operational assets. For Accenture plc, the operating ROA has shown relatively stable performance over the past few years, ranging from 16.91% to 20.22%.

The operating ROA for Accenture plc stood at 17.16% as of August 31, 2024, indicating that the company generated $0.1716 in operating income for every dollar of assets employed in its operations. This ratio has been consistently above 16% for the past few years, reflecting the company's efficient utilization of its assets to generate profits.

The trend of operating ROA shows some fluctuations but generally maintains a strong level, with the highest point at 20.22% in November 2022 and the lowest at 16.91% in May 2024. This suggests that Accenture plc has been effectively managing its assets to drive profitability, with a consistent focus on operational excellence.

Overall, the operating ROA trend for Accenture plc indicates a solid performance in creating value from its operational assets, showcasing the company's ability to generate healthy returns for its shareholders through efficient asset utilization.