ACN 最新10-K变化
将 ACN 最新的定期申报(10-K/10-Q)与上一份同类型申报逐章节对比:每个章节新增/删除的段落数与原文摘录。全部为确定性文本对比——无相似度评分、无方向判断、非投资建议。
对比:10-K · 2026-10-16 与上一份 10-K · 2025-10-10
| 章节 | 结果 | 新增 | 删除 | 微调 | 未变 |
|---|---|---|---|---|---|
| 业务概况 | 文字有新增/删除 | +30 | −25 | ~24 | 17 |
| 风险因素 | 文字有新增/删除 | +35 | −34 | ~44 | 57 |
| 法律诉讼 | 无段落级文字变化 | 0 | 0 | 0 | 1 |
| 管理层讨论与分析 | 文字有新增/删除 | +50 | −56 | ~13 | 30 |
| 市场风险(第7A项) | 文字有新增/删除 | 0 | 0 | ~5 | 5 |
计数单位为段落;"新增/删除"指相对上一份文件新增/删除的文字,不含方向或好坏判断。
代表性摘录
每个章节最多 5 条、每条约 300 字符的原文摘录,直接来自两份 SEC 文件。
业务概况
相对上期新增的文字 · 来源:10-K · 2026-10-16
Accenture is a business reinvention and technology company. Our ambition is to be the reinvention partner of choice for our clients and lead in the safe, widespread adoption of AI, and to be the most client-focused, AI-enabled, great place to work in the world. Our people bring deep insights across …
Our revenues are derived primarily from Forbes Global 2000 companies, governments and government agencies. Today, we work across every major market with more than 9,000 clients, including the world’s largest companies—approximately three quarters of the Fortune Global 100 and 500—and every G7 govern…
As of August 31, 2026, we employed approximately 814,000 people.
We have long-term relationships and have partnered with 85% of our top 200 commercial clients, and all of the G7, for 20+ years.
business in high-growth areas; deepening our industry and functional capabilities; and expanding into new growth areas. In fiscal 2026, we invested $4.9 billion across 17 strategic acquisitions, $1.0 billion in R&D, and approximately $1.0 billion in learning and professional development, including a…
相对上期删除的文字 · 来源:10-K · 2025-10-10
Accenture is a leading solutions and global professional services company that helps the world’s leading enterprises reinvent by building their digital core and unleashing the power of AI to create value at speed across the enterprise, bringing together the talent of our approximately 779,000 people…
We go to market by industry, leveraging our deep expertise across our five industry groups—Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. We deliver two types of work: Consulting and Managed Services.
Our revenues are derived primarily from Forbes Global 2000 companies, governments and government agencies. Today, we work across every major market with more than 9,000 clients, including the world’s largest companies; three quarters of the Fortune Global 100 and 500.
We also use our investment capacity to drive early leadership in areas of growth. For example, our early and decisive decision in fiscal 2023 to invest significantly to become a leader in generative AI with a $3 billion multi-year investment has positioned us to capture this new area of spend for ou…
Effective September 1, 2025, we brought all of our services, which are described below, together into a single, integrated business unit called Reinvention Services. With this change, our client-focused growth model is bringing together all our capabilities across strategy, consulting, technology, o…
风险因素
相对上期新增的文字 · 来源:10-K · 2026-10-16
Ongoing economic and geopolitical volatility and uncertainty and changing demand patterns affect our business in a number of other ways, including making it more difficult to accurately forecast client demand and effectively build our revenue and resource plans, particularly in consulting. Because t…
Technological developments may materially affect the cost and use of technology by our clients and, in the case of cloud, AI
and data solutions, could affect the nature of how we generate revenue. Some of these technological developments have reduced and replaced, in whole or in part, some of our historical solutions and services and will continue to do so in the future. This has caused, and may in the future cause, clien…
Developments in the industries we serve, which may be rapid, have in the past and may in the future shift demand to new solutions and services. If, as a result of new technologies or changes in the industries we serve, our clients demand new solutions and services, we may be less competitive in thes…
AI technologies are complex and rapidly evolving, and we face significant competition, including from our clients and ecosystem partners, who have and may continue to develop their own internal AI-related capabilities, as well as AI-native companies, which can lead to reduced demand for our solution…
相对上期删除的文字 · 来源:10-K · 2025-10-10
Ongoing economic and geopolitical volatility and uncertainty and changing demand patterns affect our business in a number of other ways, including making it more difficult to accurately forecast client demand and effectively build our revenue and resource plans, particularly in consulting. Economic …
Technological developments may materially affect the cost and use of technology by our clients and, in the case of cloud, AI and data solutions, could affect the nature of how we generate revenue. Some of these technological developments have reduced and replaced, in whole or in part, some of our hi…
Developments in the industries we serve, which may be rapid, also could shift demand to new solutions and services. If, as a result of new technologies or changes in the industries we serve, our clients demand new solutions and services, we may be less competitive in these new areas or need to make …
In a particular geographic market, service or industry group, a small number of clients have contributed, or may, in the future contribute, a significant portion of the revenues of such geographic market, service or industry group, and any decision by such a client to delay, reduce, or eliminate spe…
AI technologies are complex and rapidly evolving, and we face significant competition, including from our clients and ecosystem partners, who may develop their own internal AI-related capabilities, as well as new AI-native companies, which can lead to reduced demand for our solutions or services. As…
管理层讨论与分析
相对上期新增的文字 · 来源:10-K · 2026-10-16
Accenture is a business reinvention and technology company. Our people bring deep insights across industries and functions, with capabilities spanning strategy, process, operating model, change management, talent, data, technology and AI. We deliver this expertise through consulting, managed service…
Key metrics for fiscal 2026 compared to fiscal 2025 are included below. We have presented operating income, operating margin, effective tax rate and diluted earnings per share for fiscal 2026 and 2025 on a non-GAAP or “adjusted” basis to exclude the impact of business optimization costs. During the …
•Revenues of $74.2 billion, an increase of 6% in U.S. dollars and 5% in local currency;
•Diluted earnings per share of $13.56, a 12% increase over diluted earnings per share of $12.15 in fiscal 2025; adjusted earnings per share of $13.97, an 8% increase over adjusted earnings per share of $12.93 in fiscal 2025;
•Cash returned to shareholders of $11.5 billion, including share purchases of $7.5 billion and dividends of $4.0 billion.
相对上期删除的文字 · 来源:10-K · 2025-10-10
Accenture is a leading solutions and global professional 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 r…
In addition, the U.S. administration is reducing federal spending and the size of the federal workforce under the guidance of the Department of Government Efficiency. We are seeing impacts from these efforts in our federal government business (“Accenture Federal Services, or AFS”), including delays …
Key metrics for fiscal 2025 compared to fiscal 2024 are included below. We have presented operating income, operating margin, effective tax rate and diluted earnings per share for fiscal 2025 and 2024 on a non-GAAP or “adjusted” basis to exclude the impact of business optimization costs. During the …
•New bookings of $80.6 billion, a decrease of 1% in both U.S. dollars and local currency;
•Operating margin of 14.7%, a decrease from 14.8% in fiscal 2024; adjusted operating margin of 15.6%, an increase compared to 15.5% in fiscal 2024;
如何读 10-Q 的风险因素(第 1A 项)
10-Q 的风险因素章节有三种常见形态,本页按其一分类展示:
- 指向(pointer) — 公司仅声明"无重大变化"并指向年度 10-K 的完整风险因素;本季没有自己的风险文本可对比。
- 部分更新(partial) — 公司写明"除下述外无重大变化",只更新部分风险;摘录展示的正是本季新增的内容。
- 全文重述(restated) — 本季重新给出完整风险因素。若上一季只是"指向",则无法逐段对比,本页会将其标为"本季全文重述"。
这只是对文件结构的客观描述,不构成对风险高低的判断。
数据来自 SEC EDGAR 两份申报文件的文本级对比 · 确定性计算(无 AI 生成内容)· 仅供参考 · 非投资建议