{"schema_version":"secwatch.filing_event.v1","accession":"0001467373-26-000013","form_type":"8-K","ticker":"ACN","cik":"0001467373","company_name":"Accenture plc","filed_at":"2026-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.132073+00:00","generated_at":"2026-05-15T09:36:54.316922+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Accenture Q2 FY2026: Record bookings $22.1B, revenue $18.0B (+4% local), raises FY guidance","bullets":["Record Q2 new bookings of $22.1B (+1% local); 41 clients with quarterly bookings >$100M.","Revenue $18.0B (+4% local); diluted EPS $2.93 (+4%); operating margin 13.8% (+30 bps).","Free cash flow $3.7B; returned $2.7B to shareholders ($1.7B buybacks, $1.0B dividends).","FY2026 revenue growth guidance raised to 3%-5% (local); GAAP EPS $13.25-$13.50; FCF $10.8B-$11.5B.","Company cites strong AI-driven growth and strategic acquisitions as key drivers."],"urls":{"canonical":"https://secwatch.observer/filing/0001467373-26-000013","json":"https://secwatch.observer/filing/0001467373-26-000013.json","markdown":"https://secwatch.observer/filing/0001467373-26-000013.md","text":"https://secwatch.observer/filing/0001467373-26-000013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000013/0001467373-26-000013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000013/acn-20260319.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:36:54.316922+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":"a4ade113cc01c02d2f54680bd1bff30d67722907","claim":"Accenture plc updated its fiscal 2026 ended February 28, 2026 guidance (reaffirmed).","evidence_excerpt":"Accenture plc (“Accenture”) issued a news release announcing financial results for its second quarter of fiscal 2026, which ended on February 28, 2026.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1467373/000146737326000013/0001467373-26-000013-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2026 ended February 28, 2026"},{"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"}