SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Pursuant to Section 13 OR 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): October 1, 2009
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
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Item 2.02 Results of Operations and Financial Condition
On October 1, 2009, Accenture issued a press release announcing financial results for its fourth quarter and full fiscal year ended August 31, 2009.
A copy of the press release is attached hereto as Exhibit 99.1. All information in the press release is furnished but not filed.
Non-GAAP Financial Information
In the attached press release Accenture discloses the following non-GAAP financial measures:
Free cash flow (defined as operating cash flow net of property and equipment additions). Accentures management believes that this information provides meaningful additional information regarding the companys liquidity.
Percentage changes in revenues before reimbursements (net revenues) on a local currency basis. Accentures management believes that information regarding changes in its net revenues that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its net revenues before reimbursements.
Earnings per share and operating income excluding the restructuring charge recorded in the fourth quarter of fiscal 2009. Accentures management believes that information regarding the effect of the restructuring charge on earnings per share and operating income facilitates understanding as to both the impact of this charge and the companys operating performance.
Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the press release. While Accentures management believes that this non-GAAP financial information is useful in evaluating Accentures operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.
Item 9.01 Financial Statements and Exhibits
99.1 Press Release of Accenture, dated October 1, 2009
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
|Date: October 1, 2009||ACCENTURE PLC|
|By:||/s/ Douglas G. Scrivner|
Douglas G. Scrivner
General Counsel and Secretary