Accenture : First Quarter Fiscal 2022 Supporting Materials

Q1 FY22PERFORMANCE

Outstanding revenue growth and record new bookings reflecting strong, broad-based demand

TOTAL REVENUES	GEOGRAPHIC MARKETS Revenues and Growth in Local Currency
$15.0B	26%	28%	30%
increase of 27%
in both local	$6.9B	$5.1B	$3.0B
currency and USD
	North America	Europe	Growth Markets

INDUSTRY GROUPS

Revenues and Growth in Local Currency

Communications,	Financial Services
Media & Technology

32%24%$3.1B$2.9B

EPS

Health &	Products	Resources
Public Service

23%	34%	17%
$2.7B	$4.3B	$2.0B

RETURNING CASH TO SHAREHOLDERS

$2.78 28% increase

on an adjusted basis*

*After adjusting Q1 FY21 GAAP EPS of $2.32 to exclude gains on an investment of $0.15 per share

OPERATING MARGIN

16.3% 20 bps increase

Free	Share
cash flow	repurchases
$349M $845M
	Dividends paid
	$613M

Quarterly cash dividend declared in December 2021

$0.97

per share

Increase of $0.09 per share or 10% over the quarterly dividend rate in FY21

SERVICES		HIGHLIGHTS OF STRATEGIC PRIORITIES	NEW BOOKINGS
Revenue Growth in Local Currency	Revenue Growth in Local Currency	$16.8B
		(includes overlap)
Strategy &		Cloud	Interactive
Consulting
	very strong	strong double-
	very strong
Technology	double-digit growth	digit growth
double-digit			Record new bookings
Operations	growth	Industry X	Security	30% increase in USD
	very strong	very strong
		double-digit growth	double-digit growth

Accenture discloses information about its Services and Strategic Priorities to provide additional insights into the company's business. Revenues for Services and Strategic Priorities are approximate and may be modified to reflect periodic changes in definitions. Judgment is required to allocate revenues for client arrangements with multiple offerings into individual Services. Revenues for Strategic Priorities overlap so revenues for the same client arrangement may be included in multiple Strategic Priorities. For full financial data, non-GAAP1 financial disclosure and cautionary language regarding forward-looking statements, please refer to Accenture's fiscal year 2022 first quarter news release issued on Dec. 16, 2021, which accompanies this presentation and is available at investor.accenture.com

RETURN METRICS TREND

Q1 FY22

Quarter Ending Return Metrics from February 29, 2020 to November 30, 2021

(Unaudited)

							Twelve Months Ended
	2/29/20		5/31/20		8/31/20		11/30/20		2/28/21		5/31/21		8/31/21		11/30/21
Return on Invested Capital	35%	33%	31%	30%	30%		31%	31%		32%
Return on Equity	35%	33%	32%	31%	32%		33%	32%		32%
Return on Assets	17%	16%	16%	15%	15%		15%	15%		15%

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RECONCILIATION OF RETURN ON INVESTED CAPITAL (ROIC)

Q1 FY22

For the Twelve Months Ended November 30, 2021

(in millions of U.S. dollars)

(Unaudited)

Purpose

ROIC represents Return on Invested Capital and is equal to the tax adjusted operating income divided by total average capital, as outlined below. Accenture believes reporting ROIC provides investors with greater visibility of how effectively Accenture uses the capital invested in its operations. ROIC is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation or as an alternative to net income as an indicator of company performance, or as an alternative to cash flows from operating activities as a measure of liquidity.

Twelve Months Ended

11/30/21	(1)	Comments

Net Income Attributable to Accenture plc

$6,198

Noncontrolling interests Income tax expense Non-operating (income) expense

91

1,892

1. This represents the sum of the following line items on the Consolidated Income Statements: Interest income, Interest expense, and Other income/expense, net.

Operating Income

Annual Effective Tax Rate

Tax Adjusted Operating Income

Divided by Average Capital:

Capital at November 30, 2021

Noncontrolling interests

Total Accenture plc shareholders' equity Short-term bank borrowings, Long-term debt

Capital at November 30, 2020

Noncontrolling interests

Total Accenture plc shareholders' equity Short-term bank borrowings, Long-term debt

Average Capital

Return on Invested Capital

(1) May not total due to rounding

$8,165

23.2% The tax rate represents a weighted average of the FY21 full year tax rate of 22.8% and FY22 Q1 tax rate of 24.4%

$6,271

585

20,353

65

$21,004

520

17,907

69

$18,495

$19,749

32%

3

RECONCILIATION OF RETURN ON EQUITY (ROE)

Q1 FY22

For the Twelve Months Ended November 30, 2021

(in millions of U.S. dollars)

(Unaudited)

Purpose

ROE represents Return on Equity and is equal to the tax adjusted income before income taxes divided by average equity plus noncontrolling interests, as outlined below. Accenture believes reporting Return on Equity provides investors with a measure of the level of earnings generated in relation to total shareholders' equity plus noncontrolling interests. ROE is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation or as an alternative to net income as an indicator of company performance, or as an alternative to cash flows from operating activities as a measure of liquidity.

Twelve Months Ended

	11/30/21	(1)	Comments
Net Income Attributable to Accenture plc	$6,198
Noncontrolling interests	91
Income tax expense	1,892
Income Before Income Taxes
$8,180
Annual Effective Tax Rate	23.2% The tax rate represents a weighted average of the FY21 full
			year tax rate of 22.8% and FY22 Q1 tax rate of 24.4%
Tax Adjusted Income Before Income Taxes	$6,282
Divided by Average Equity and Noncontrolling Interests:
Noncontrolling interests at November 30, 2021	585
Total Accenture plc shareholders' equity at November 30, 2021	20,353
	$20,939
Noncontrolling interests at November 30, 2020	520
Total Accenture plc shareholders' equity at November 30, 2020	17,907
	$18,426
Average Equity and Noncontrolling Interests	$19,682
Return on Equity
32%
(1) May not total due to rounding

4

RECONCILIATION OF RETURN ON ASSETS (ROA)

Q1 FY22

For the Twelve Months Ended November 30, 2021

(in millions of U.S. dollars)

(Unaudited)

Purpose

ROA represents Return on Assets and is equal to the tax adjusted income before income taxes divided by average assets, as outlined below. Accenture believes reporting Return on Assets provides investors with a measure of the level of earnings generated in relation to total assets. ROA is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation or as an alternative to net income as an indicator of company performance, or as an alternative to cash flows from operating activities as a measure of liquidity.

Twelve Months Ended

	11/30/21	(1)	Comments
Net Income Attributable to Accenture plc	$6,198
Noncontrolling interests	91
Income tax expense	1,892
Income Before Income Taxes
$8,180

Annual Effective Tax Rate

Tax Adjusted Income Before Income Taxes Divided by Average Assets:

23.2% The tax rate represents a weighted average of the FY21 full year tax rate of 22.8% and FY22 Q1 tax rate of 24.4%

$6,282

Total Assets at November 30, 2021	43,675
Total Assets at November 30, 2020	38,268
Average Assets
$40,972
Return on Assets
15%
(1) May not total due to rounding

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