ACN — what changed in the latest 10-Q
A section-by-section comparison of ACN's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-06-18 vs the prior 10-Q · 2026-03-19
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +13 | −16 | ~42 | 51 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~1 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~1 | 1 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | 0 | ~1 | 3 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Risk factors
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-06-18
Accenture helps enterprises reinvent by building their digital core and unleashing the power of AI to create value at speed for organizations across industries. We bring together the talent of our people, with proprietary assets and platforms, deep process and industry expertise, and ecosystem relat…
Cost of services for the third quarter of fiscal 2026 increased $683 million, or 6%, over the third quarter of fiscal 2025, and increased as a percentage of revenues to 67.2% compared to 67.1% during this period. Gross margin for the third quarter of fiscal 2026 decreased as a percentage of revenues…
Cost of services for the nine months ended May 31, 2026 increased $2,261 million, or 6%, over the nine months ended May 31, 2025, and decreased as a percentage of revenues to 67.9% compared to 68.1% during this period. Gross margin for the nine months ended May 31, 2026 increased as a percentage of …
Sales and marketing expense for the third quarter of fiscal 2026 increased $49 million, or 3%, over the third quarter of fiscal 2025, and decreased as a percentage of revenues to 9.7% from 9.9% during this period. Sales and marketing expense for the nine months ended May 31, 2026 increased $184 mill…
General and administrative costs for the third quarter of fiscal 2026 increased $67 million, or 6%, over the third quarter of fiscal 2025, and remained flat as a percentage of revenues at 6.1% during this period. General and administrative costs for the nine months ended May 31, 2026 increased $308 …
Text removed vs the prior filing · source: 10-Q · 2026-03-19
Accenture is a leading solutions and services company that helps enterprises reinvent by building their digital core and unleashing the power of AI to create value at speed across the enterprise, bringing together our people, proprietary assets and platforms, and deep ecosystem relationships. Throug…
(in millions of U.S. dollars)February 28, 2026February 28, 2025Increase
Cost of services for the second quarter of fiscal 2026 increased $900 million, or 8%, over the second quarter of fiscal 2025, and decreased as a percentage of revenues to 69.7% compared to 70.1% during this period. Gross margin for the second quarter of fiscal 2026 increased as a percentage of reven…
Cost of services for the six months ended February 28, 2026 increased $1,579 million, or 7%, over the six months ended February 28, 2025, and decreased as a percentage of revenues to 68.3% compared to 68.6% during this period. Gross margin for the six months ended February 28, 2026 increased as a pe…
Sales and marketing expense for the second quarter of fiscal 2026 increased $72 million, or 4%, over the second quarter of fiscal 2025, and decreased as a percentage of revenues to 9.7% from 10.1% during this period. Sales and marketing expense for the six months ended February 28, 2026 increased $1…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice