ACN: Financial results

Item 2.02 Results of Operations and Financial Condition On June 18, 2026, Accenture plc (“Accenture”) issued a news release announcing financial results for its third quarter of fiscal 2026, which ended on May 31, 2026. A copy of the news release is attached hereto as Exhibit 99. All information in the news release is furnished but not filed. Non-GAAP Financial Information In the attached news release Accenture discloses the following non-GAAP financial measures: • Free cash flow (defined as operating cash flow net of property and equipment additions). Accenture’s management believes that this information provides meaningful additional information regarding the company’s liquidity. • Percentage changes in revenues and bookings on a local currency basis. Financial results in local currency are calculated by restating current period activity into U.S. dollars using the comparable prior year period’s foreign currency exchange rates. This approach is used for all results where the functional currency is not the U.S. dollar. Accenture’s management believes that information regarding changes in its revenues and bookings that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its revenues. • Adjusted financial measures excluding the impact of business optimization costs in the first quarter of fiscal 2026 and the fourth quarter of fiscal 2025. Accenture’s management believes that information regarding the effect of the business optimization costs facilitates an understanding as to the impact of this item and the company’s performance in comparison to the prior period. Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP ar