{"schema_version":"secwatch.filing_event.v1","accession":"0001467373-23-000123","form_type":"8-K","ticker":"ACN","cik":"0001467373","company_name":"Accenture plc","filed_at":"2023-03-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.114204+00:00","generated_at":"2026-06-17T18:02:31.843694+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Accenture Q2 revenues $15.8B (+9% local currency); record bookings $22.1B; dividend up 15% to $1.12","bullets":["Revenues $15.8B, up 5% USD and 9% local currency; record new bookings $22.1B, up 13% USD and 17% local currency.","GAAP EPS $2.39 vs $2.54; adjusted EPS $2.69, up 6%; adjusted operating margin 13.8%, expansion of 10 bps.","Quarterly dividend raised 15% to $1.12 per share, from $0.97 a year ago.","FY2023 outlook: revenue growth 8-10% local currency; GAAP EPS $10.84-$11.06; adjusted EPS $11.41-$11.63; cash flow raised."],"urls":{"canonical":"https://secwatch.observer/filing/0001467373-23-000123","json":"https://secwatch.observer/filing/0001467373-23-000123.json","markdown":"https://secwatch.observer/filing/0001467373-23-000123.md","text":"https://secwatch.observer/filing/0001467373-23-000123.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467373/000146737323000123/0001467373-23-000123-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467373/000146737323000123/acn-20230323.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T18:02:31.843694+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"c09d6a9e3613894023b07a261a26027c5b1b415b","claim":"Accenture plc reported second quarter of fiscal 2023, ended February 28, 2023 results: revenue $15.8 billion, EPS $2.39.","evidence_excerpt":"NEW YORK; March 23, 2023 — Accenture (NYSE: ACN) reported financial results for the second quarter of fiscal 2023, ended February 28, 2023, with revenues of $15.8 billion, an increase of 5% in U.S. dollars and 9% in local currency over the same period last year. GAAP operating income was $1.94 billion, compared to $2.06 billion for the second quarter last year, and operating margin was 12.3% compared to 13.7% for the second quarter last year. Adjusted operating margin was 13.8%, an expansion of 10 basis points from the second quarter of fiscal 2022. GAAP diluted earnings per share were $2.39, compared to $2.54 for the second quarter last year. Adjusted EPS were $2.69, an increase of 6% from the second quarter of fiscal 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737323000123/0001467373-23-000123-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2023, ended February 28, 2023"},{"label":"Revenue","value":"$15.8 billion"},{"label":"EPS","value":"$2.39"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}