Q1 FY20 - Accenture

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Q1 FY20 PERFORMANCE Strong results, reflecting broad-based growth ahead of the market and the continued successful execution of our growth strategy TOTAL REVENUES GEOGRAPHIC REGIONS 11.4B North America Revenues and Growth in Local Currency 9% increase of 9% in local currency and 7% in USD Europe 5.3 B 7% Growth Markets 13% 3.8B 2.3B OPERATING GROUPS Revenues and Growth in Local Currency Communications, Media & Technology Financial Services Health & Public Service Products Resources 7% 6% 13% 12% 7% 2.2B 2.2 B 2.0 B 3.2 B 1.7B EPS 2.09 RETURNING CASH TO SHAREHOLDERS 7% increase OPERATING MARGIN 20 bps increase % Strong free cash flow BUSINESS DIMENSIONS Strategy/ Consulting high single-digit growth Technology Services high single-digit growth Operations double-digit growth Quarterly cash dividend declared in December 2019 692 M 729M 0.80 15.6 Revenue Growth in Local Currency Share repurchases Dividends paid 508M “THE NEW”– DIGITAL, CLOUD, SECURITY SERVICES Approximately 65 % of revenues strong double-digit growth per share Increase of 0.07 per share or 10% over the equivalent quarterly rate of FY19 semi-annual dividends NEW BOOKINGS 10.3B more than 65% in “the New” Accenture discloses information about its business dimensions and components of “the New” to provide additional insights into the company’s business. Revenues for business dimensions and “the New” are approximate, require judgment to allocate revenues for arrangements with multiple offerings and may be modified to reflect periodic changes to the definitions of the business dimensions and “the New”. For full financial data, non-GAAP financial disclosure and cautionary language regarding forward-looking statements, please refer to Accenture’s fiscal year 2020 first quarter news release issued on December 19, 2019, which accompanies this presentation and is available at investor.accenture.com . 1

REVENUES TREND Q1 FY20 Quarter Ending Revenue from November 30, 2018 to November 30, 2019 (in millions of U.S. dollars) (Unaudited) Operating Group Comm. Media & Tech Financial Services Health & Public Service Products Resources Other Total (1) Geographic Region North America Europe Growth Markets Total (1) Q1 2,135 2,120 1,754 2,929 1,652 16 10,606 % of Total 20% 20% 16% 28% 16% n/m 100% Q1 4,856 3,714 2,035 10,606 % of Total 46% 35% 19% 100% % of Total Q2 2,146 2,053 1,709 2,907 1,641 (1) 10,454 % of Total 20% 20% 16% 28% 16% n/m 100% FY2019 % of Q3 Total 2,253 20% 2,197 20% 1,820 16% 3,077 28% 1,748 16% 5 n/m 11,100 100% Q2 4,754 3,638 2,062 10,454 % of Total 45% 35% 20% 100% FY2019 % of Q3 Total 5,148 46% 3,774 34% 2,178 20% 11,100 100% Q2 % of Total FY2019 % of Q3 Total Q4 2,224 2,124 1,877 3,092 1,732 6 11,056 % of Total Full Year 20% 8,757 19% 8,494 17% 7,161 28% 12,005 16% 6,772 n/m 26 100% 43,215 % of Total 20% 20% 16% 28% 16% n/m 100% FY2020 % of Q1 Total 2,245 20% 2,190 19% 1,969 18% 3,217 28% 1,734 15% 5 n/m 11,359 100% Q4 5,228 3,570 2,258 11,056 % of Total Full Year 47% 19,986 32% 14,696 21% 8,533 100% 43,215 % of Total 46% 34% 20% 100% FY2020 % of Q1 Total 5,288 47% 3,790 33% 2,281 20% 11,359 100% % of Total FY2020 % of Q1 Total Q4 % of Total Type of Work Q1 Full Year Consulting 5,967 56% 5,787 55% 6,237 56% 6,186 56% 24,177 56% 6,377 56% Outsourcing (1) Total 4,638 44% 4,667 45% 4,863 44% 4,869 44% 19,038 44% 4,982 44% 10,606 100% 10,454 100% 11,100 100% 11,056 100% 43,215 100% 11,359 100% Notes: (1) May not total due to rounding (2) Effective September 1, 2018, we adopted ASU No. 2014-09 and eliminated our net revenues presentation. In addition, we fully integrated previous acquisitions into operating group results. Prior period amounts have been revised to conform with the current period presentation. (3) Effective September 1, 2019 we revised the reporting of our geographic regions for the movement of one country from Growth Markets to Europe. Prior period amounts have been reclassified to conform with the current period presentation. 2

NEW BOOKINGS TREND Q1 FY20 Quarter Ending New Bookings from November 30, 2018 to November 30, 2019 (in billions of U.S. dollars) (Unaudited) % of Total Q2 % of Total FY2019 % of Q3 Total Q4 % of Total Full Year % of Total FY2020 % of Q1 Total Type of Work Q1 Consulting 5.92 58% 6.73 57% 6.01 57% 6.05 47% 24.71 54% 6.04 58% Outsourcing Total (1) 4.27 10.19 42% 100% 5.05 11.78 43% 100% 4.59 10.60 43% 100% 6.84 12.89 53% 100% 20.75 45.46 46% 100% 4.30 10.34 42% 100% Note: (1) May not total due to rounding (2) Beginning in fiscal 2019, new bookings include reimbursements for travel and other out-of-pocket expenses. Prior periods have not been revised to include these amounts. 3

PEOPLE METRICS Q1 FY20 Quarter Ending Metrics from February 28, 2018 to November 30, 2019 Headcount represents the total number of Accenture employees at the quarter ended dates below. 2/28/18 5/31/18 8/31/18 11/30/18 2/28/19 5/31/19 8/31/19 11/30/19 413,810 421,042 431,140 440,554 447,572 451,911 461,985 473,319 27,782 27,682 28,038 28,334 28,970 29,646 30,307 31,219 441,592 448,724 459,178 468,888 476,542 481,557 492,292 504,538 Accenture's Utilization 91% 91% 91% 92% 91% 91% 91% 91% Accenture's Attrition 13% 17% 18% 15% 15% 18% 19% 14% Billable Non-Billable Total Accenture Employees Memo: 4

RECONCILIATION OF RETURN ON ASSETS (ROA) Q1 FY20 For the Twelve Months Ended November 30, 2019 (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 (1) 11/30/19 Net Income Attributable to Accenture plc Noncontrolling interests Income tax expense Income Before Income Taxes Annual Effective Tax Rate Tax Adjusted Income Before Income Taxes Comments 4,861 69 1,512 6,442 22.8% The tax rate represents a weighted average of the FY19 full year adjusted tax rate of 22.5% and FY20 Q1 tax rate of 23.6% 4,975 Divided by Average Assets: Total Assets at November 30, 2019 Total Assets at November 30, 2018 Average Assets Return on Assets 33,171 26,706 29,939 17% (1) May not total due to rounding 5

RETURN METRICS TREND Q1 FY20 Quarter Ending Return Metrics from Februrary 28, 2018 to November 30, 2019 (Unaudited) Twelve Months Ended 11/30/18 2/28/19 2/28/18 5/31/18 8/31/18 Return on Invested Capital 40% 44% 41% 39% Return on Equity 40% 44% 41% Return on Assets 18% 19% 18% Notes: 5/31/19 8/31/19 11/30/19 39% 39% 38% 35% 38% 39% 39% 38% 35% 18% 18% 18% 18% 17% November 2018 to November 2019 results include the impacts of ASU 2016-16. November 2019 includes the impact of ASU 2016-02. 6

RECONCILIATION OF RETURN ON INVESTED CAPITAL (ROIC) Q1 FY20 For the Twelve Months Ended November 30, 2019 (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 (1) 11/30/19 Net Income Attributable to Accenture plc Noncontrolling interests Income tax expense Non-operating (income) expense Operating Income Annual Effective Tax Rate Tax Adjusted Operating Income Comments 4,861 69 1,512 1 This represents the sum of the following line items on the Consolidated Income Statements: Interest income, Interest expense, and Other income/expense, net. 6,443 22.8% The tax rate represents a weighted average of the FY19 full year adjusted tax rate of 22.5% and FY20 Q1 tax rate of 23.6% 4,976 Divided by Average Capital: Capital at November 30, 2019 Noncontrolling interests Total Accenture plc shareholders' equity Short-term bank borrowings, Long-term debt Capital at November 30, 2018 Noncontrolling interests Total Accenture plc shareholders' equity Short-term bank borrowings, Long-term debt Average Capital Return on Invested Capital 434 15,167 20 15,621 377 12,679 25 13,080 14,351 35% (1) May not total due to rounding 7

RECONCILIATION OF RETURN ON EQUITY (ROE) Q1 FY20 For the Twelve Months Ended November 30, 2019 (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 (1) 11/30/19 Net Income Attributable to Accenture plc Noncontrolling interests Income tax expense Income Before Income Taxes Annual Effective Tax Rate Tax Adjusted Income Before Income Taxes Comments 4,861 69 1,512 6,442 22.8% The tax rate represents a weighted average of the FY19 full year adjusted tax rate of 22.5% and FY20 Q1 tax rate of 23.6% 4,975 Divided by Average Equity and Noncontrolling Interests: Noncontrolling interests at November 30, 2019 Total Accenture plc shareholders' equity at November 30, 2019 434 15,167 15,601 Noncontrolling interests at November 30, 2018 Total Accenture plc shareholders' equity at November 30, 2018 377 12,679 13,056 Average Equity and Noncontrolling Interests 14,328 Return on Equity 35% (1) May not total due to rounding 8

SHARES OUTSTANDING AND MARKET CAPITALIZATION Q1 FY20 As of November 30, 2019 (shares in millions and market capitalization in millions of U.S. dollars) As of November 30, 2019 Accenture plc Class A shares Accenture plc Class A treasury shares Accenture Canada Holdings, Inc. shares Total Shares Outstanding at 11/30/2019 Share price - as of November 29, 2019 close Market Capitalization at 11/30/2019 656.9 (22.0) 0.8 635.8 Comments From Accenture plc statement of shareholders' equity. From Accenture plc statement of shareholders' equity. 201.16 127,895.9 Note: (1) May not total due to rounding 9

Purpose Twelve Months Ended 11/30/19 (1) Comments Net Income Attributable to Accenture plc 4,861 Noncontrolling interests 69 Income tax expense 1,512 Non-operating (income) expense 1 This represents the sum of the following line items on the

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