{"schema_version":"secwatch.filing_event.v1","accession":"0001467373-24-000106","form_type":"8-K","ticker":"ACN","cik":"0001467373","company_name":"Accenture plc","filed_at":"2024-03-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.254574+00:00","generated_at":"2026-06-04T09:47:59.707500+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Accenture Q2 FY2024: revenues flat at $15.8B, GAAP EPS $2.63 (+10% YoY), dividend raised 15% to $1.29","bullets":["New bookings of $21.6B, second-highest ever; generative AI bookings >$600M in Q2, $1.1B in H1.","GAAP operating margin 13.0% (+70 bps YoY); adjusted operating margin 13.7% vs 13.8% prior year.","GAAP diluted EPS $2.63 (+10% YoY); adjusted EPS $2.77 (+3% YoY).","Free cash flow $2.0B; quarterly dividend increased 15% to $1.29/share.","FY2024 outlook: local-currency revenue growth 1%-3%; GAAP EPS $11.41-$11.64; adjusted EPS $11.97-$12.20."],"urls":{"canonical":"https://secwatch.observer/filing/0001467373-24-000106","json":"https://secwatch.observer/filing/0001467373-24-000106.json","markdown":"https://secwatch.observer/filing/0001467373-24-000106.md","text":"https://secwatch.observer/filing/0001467373-24-000106.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467373/000146737324000106/0001467373-24-000106-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467373/000146737324000106/acn-20240321.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T09:47:59.707500+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":"7c3ee7cc63587064b9093fdc0780a131347c82d0","claim":"Accenture plc reported second quarter of fiscal 2024 ended February 29, 2024 results: revenue $15.8 billion, EPS $2.63. Guidance reaffirmed.","evidence_excerpt":"second-highest ever • Generative AI new bookings of over $600 million in the quarter for a total of $1.1 billion through the first half of the fiscal year • Revenues of $15.8 billion, flat in both U.S. dollars and local currency, with consulting revenues of $8.0 billion and managed services revenues of $7.8 billion • GAAP operating margin of 13.0%, an","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737324000106/0001467373-24-000106-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2024 ended February 29, 2024"},{"label":"Revenue","value":"$15.8 billion"},{"label":"EPS","value":"$2.63"},{"label":"Guidance","value":"reaffirmed"},{"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"}