Framework Journal · one stock, one dated entry

Recorded 2026-07-24 · Permanent

An entry written while the outcome is still unknown. It will be scored by what the market does next, and it will never be edited to look cleverer than it was.

In plain words · Accenture plc provides strategy and consulting, industry X, song, and technology and operation services in the Americas, Europe, the Middle East, Africa, and the Asia Pacific.

The label
Markup

read at $146.99

Accenture holds its Markup at $146.99.

PHINPOOPSC
  • PHPhase · the trend structure carries the Markup label
  • INInsiders · no filings inside 60 days, left as found
  • POPositioning · no disclosures inside 60 days, left as found
  • OPOptions · no verdict drawn today, left as found
  • SCScreen · passes the values gate
  • edge confirmed
  • edge broken
  • edge forming

Each arm is one independent read. Conviction is not a single call, it is how many edges converge.

The investor read · the season, not the day

As held on the ledger · 2026-07-24
PhaseMarkup
Quantitative stateElevated stress, defensive posture warranted, held for 19 days
Price$146.99
Valuation11.75 trailing · 10.01 forward price to earnings
Values screenPASS · score 84.3
Beta1.12

The opportunity · what the numbers say it is worth

Our framework reads OPPORTUNITY — it trades at roughly a 52% discount to our $223.75 fair value, moderate competitive moat, 5.60% revenue growth.

Read at
$146.99
11.75 P/E · 10.01 fwd
Our fair value
$223.75
52% discount
Analyst target (avg)
$179.00
+22% to current
Target low $130.00Analyst target rangeTarget high $275.00
▲ current $146.99 · | average target

Price history & projections · where it has been, where the models see it going

$328$243$158TODAY5y agoPROJECTIONAnalyst high$275.00 +62%Our fair value$223.75 +31%Conservative$222.03 +30%Analyst avg$179.00 +5%

The valuation journey · where the price sits against fair value and the Street

Current
$146.99
you are here
Conservative
$222.03
+51%
Analyst avg
$179.00
+22%
Our fair value
$223.75
+52%
Analyst high
$275.00
+87%

Green marks levels above today's price, red below; the shaded band is the gap between the price and our fair value.

Reading the gap · Both our model and the analysts see meaningful upside from here.

Revenue growth5.60%
Profit margin10.66%
Debt to equity25.04
Analyst consensusBuy · 25 covering

Fair value and rating are our own model estimates; target range reflects third-party analyst estimates. Analysis, not advice.

The values screen, explained · five checks, plain English

This company clears both standards. There are two widely recognised ways to check whether a company is suitable for a Muslim investor. Here is how it did on each:

The common standard · AAOIFI
Used by most halal investing apps
✓ PASSES
Our stricter standard · asset-based
The one Titan applies
✓ PASSES

What these two standards are, and how they differ →

  • Business activity Its core business isn't built on prohibited lines — no gambling, alcohol, tobacco, weapons, or interest-based lending. Pass
  • Debt load Interest-bearing debt is just 12.5% of its assets, well under the one-third ceiling — it does not run on borrowed money. Pass
  • Interest-bearing cash Cash held in interest-bearing accounts and securities is 1.1% of assets, under the one-third limit. Pass
  • Receivables Money owed to the company is 37.5% of assets, under the 49% limit. Pass
  • Revenue purity Only 0.5% of revenue comes from non-compliant sources — under the 5% line. Pass

Every security is read against two recognised standards: our stricter asset-based screen (ratios measured against total assets) and the more widely used market-value standard (measured against market capitalisation). Where they agree we say so plainly; where they part ways — almost always on the debt check — we show both readings and mark it, because that disagreement is the finding, not a fault. We report the score; you and your scholar make the call.

The business, in plain words · what the numbers mean

Consulting giant priced like a fading player

Every big firm eventually needs someone to untangle its tech mess and keep operations running. Accenture fills that role across strategy, systems integration and digital work from Dublin to Singapore. It stands out on a forward P/E of 9.8 times, 24 percent ROE, 11 percent margins and 6 percent revenue growth, all while clearing the ethical screen with a moderate moat.

Our fair value sits 56 percent above the current price, leaving plenty of room even if growth stays modest. The business generates steady cash from long client relationships and a broad service mix that competitors struggle to match at scale.

Risks sit mainly in client spending cuts during downturns and stiff competition that could cap pricing power. Analyst targets cluster around 179 dollars, so the gap to our number reflects a more conservative view on long-term growth. Analysis, not advice.

The fundamentals · plain-English read
Forward P/E10.0x
priced for continued growth
Trailing P/E11.7x
reasonably valued
Revenue growth5.6%
slow but positive growth
Profit margin10.7%
thin but positive margins
Return on equity24.4%
an exceptional return on shareholder capital
Debt to equity0.25
minimal debt — a conservative balance sheet
Current ratio1.34
adequate liquidity, worth monitoring
Beta1.12
moves a little more than the market
Market cap$89.9B
Employees786,000

The risks · The things to watch: its business and earnings are exposed to Ireland and to currency swings.

Plain-English interpretation of our own screen data. Analysis, not advice.

Latest news · what the market is reading on ACN

Headlines from third-party outlets, linked for reference — not our reporting, not advice.

Related securities · others in ACN's space worth a look

Screened names in the same industry · explore each on its own page.

Where & how to trade · wherever in the world you are

ACN trades on a US exchange (the company is based in Ireland). As a US-listed security it is accessible through almost any international broker offering US markets. New to this, or investing from outside the US? Our guide to accessing global markets covers brokers, currencies and the practical steps.

The trader read · the latest dated commentary

The framework has shifted from markup to distribution since the last review. Smart money appears to be selling into strength. Institutional holders may be rotating out. Price has moved down 19.5% since our last review. Ethical screening: PASS with strong ethical credentials. The risk-adjusted return profile shows negative risk-adjusted returns. Our composite framework grades it C, carrying a low risk profile. Technically it is sitting below its long-term trend line with momentum reading neutral. Over the past year the shares are down 46%. Our forward projection puts the odds of a 10% gain over the next month near 12%. The street (25 analysts) rates it buy, with a mean price target of $181. Entered 2026-07-20 · Distribution

The dated journal · newest first, never edited

2026-07-20 Distribution · changed $143.57 -19.5% Entry 5

The framework has shifted from markup to distribution since the last review. Smart money appears to be selling into strength. Institutional holders may be rotating out. Price has moved down 19.5% since our last review. Ethical screening: PASS with strong ethical credentials. The risk-adjusted return profile shows negative risk-adjusted returns. Our composite framework grades it C, carrying a low risk profile. Technically it is sitting below its long-term trend line with momentum reading neutral. Over the past year the shares are down 46%. Our forward projection puts the odds of a 10% gain over the next month near 12%. The street (25 analysts) rates it buy, with a mean price target of $181.

2026-07-18 Markup $178.25 +0.0% Entry 4

The framework reads markup. Price is trending higher with momentum. The crowd has caught on and buyers are in control. Price has moved down 0.0% since our last review. Ethical screening: PASS with strong ethical credentials. The risk-adjusted return profile shows negative risk-adjusted returns. Our composite framework grades it C, carrying a low risk profile. Technically it is sitting below its long-term trend line with momentum reading neutral. Over the past year the shares are down 46%. Our forward projection puts the odds of a 10% gain over the next month near 12%. The street (25 analysts) rates it buy, with a mean price target of $181.

2026-07-16 Markup $178.25 +0.0% Entry 3

The framework reads markup. Price is trending higher with momentum. The crowd has caught on and buyers are in control. Price has moved down 0.0% since our last review. Ethical screening: PASS with strong ethical credentials. The risk-adjusted return profile shows negative risk-adjusted returns. Our composite framework grades it C, carrying a low risk profile. Technically it is sitting below its long-term trend line with momentum reading neutral. Over the past year the shares are down 46%. Our forward projection puts the odds of a 10% gain over the next month near 12%. The street (25 analysts) rates it buy, with a mean price target of $181.

2026-07-03 Markup $178.25 +0.0% Entry 2

The framework reads markup. Price is trending higher with momentum. The crowd has caught on and buyers are in control. Price has moved down 0.0% since our last review. Ethical screening: PASS with strong ethical credentials. The risk-adjusted return profile shows negative risk-adjusted returns.

2026-07-02 Markup $178.25 Entry 1

The framework reads markup. Price is trending higher with momentum. The crowd has caught on and buyers are in control. Ethical screening: PASS with strong ethical credentials. The risk-adjusted return profile shows negative risk-adjusted returns.

Each entry above was written on its date, before the outcome. A journal you can prune is not a journal.

The insider ledger · Form 4 filings, as filed

Most recent filings · ACN
DateInsiderTitleTypeSharesValue
2026-05-15 WALSH JOHN F Officer 25 ·
2026-05-15 PRICE PAULA A Director 15 ·
2026-05-15 UNRUCH JOEL SCOTT General Counsel 90 ·
2026-05-15 CLIFFORD KATHERINE LEE Officer 51 ·
2026-05-15 HOGAN CATHERINE KIERNAN Chief Operating Officer 54 ·
2026-05-15 PARK ANGIE Y Chief Financial Officer 24 ·
2026-05-15 NASON JENNIFER Director 9 ·
2026-05-15 UOTANI MASAHIKO Director 9 ·
2026-05-15 SHARMA MANISH Officer 17 ·
2026-05-15 JOPE ALAN C. Director 15 ·

Public filings, recorded as found. The full tape lives at Insider Intelligence.

The political ledger · congressional disclosures

Disclosures naming ACN
DatePoliticianPartyTypeAmount
8 May2026 Rick Allen Republican sell 15K–50K
16 Jun2026 Gil Cisneros Democrat buy 1K–15K
15 May2026 John Boozman Republican sell 1K–15K
12 May2026 Julie Johnson Democrat sell 1K–15K

What holding actually paid · price plus dividends

If $1,000 had been placed · historical, not a promise
PeriodPrice thenPrice returnDivs per share$1,000 becameTotal return
1 month $172.35 -1.3% · $988 -1.3%
2 months $179.53 -5.2% · $948 -5.2%
3 months $194.40 -12.5% $1.63 $884 -11.6%
6 months $268.10 -36.5% $1.63 $641 -35.9%
1 year $316.64 -46.3% $3.11 $547 -45.3%
2 years $281.55 -39.6% $8.84 $636 -36.4%
3 years $294.74 -42.3% $13.83 $624 -37.6%
5 years $265.02 -35.8% $21.95 $725 -27.5%

Historical returns from market close data. Past performance does not guarantee future results.

This entry now belongs to the ledger. Whatever ACN does next, these words stay.

Accenture · ACN · Markup · $146.99
Recorded 2026-07-24 · before the outcome · scored mechanically

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