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SEGMENT REPORTING
12 Months Ended
Aug. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING Segment Reporting
Operating segments are components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker(s). Our three reportable segments are our geographic markets: Americas, EMEA (Europe, Middle East and Africa) and Asia Pacific. Each market represents a strategic business unit providing consulting and managed services to clients across different industries.
Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer who evaluate our reportable segments based on segment revenue and operating income. Company resources are aligned to reportable segments based on market demand.
Information regarding our geographic markets is as follows. Amounts are attributed to geographic markets based on where clients are located. Our expenses primarily consist of employee compensation costs, subcontractor costs and facilities and technology costs.
Fiscal 2026AmericasEMEAAsia PacificTotal
Revenues$36,546,614 $26,958,994 $10,677,837 $74,183,445 
Less:
  Payroll costs23,034,530 18,174,946 6,635,594 47,845,070 
  Non-payroll costs including subcontractor costs (1)6,451,512 4,576,032 2,035,520 13,063,064 
  Depreciation and amortization (2)749,520 601,780 210,510 1,561,810 
  Business optimization costs (3)66,749 169,811 70,981 307,541 
Operating income (4)6,244,303 3,436,425 1,725,232 11,405,960 
Net assets as of August 31, 2026 (5)6,683,491 3,725,264 148,084 10,556,839 
Property & equipment, net as of August 31, 2026556,621 508,406 656,625 1,721,652 
Fiscal 2025
Revenues $35,056,715 $24,643,957 $9,972,305 $69,672,977 
Less:
  Payroll costs22,603,084 16,859,804 6,216,464 45,679,352 
  Non-payroll costs including subcontractor costs (1)5,917,032 4,000,523 1,709,620 11,627,175 
  Depreciation and amortization (2)791,791 560,657 173,014 1,525,462 
  Business optimization costs (3)420,469 131,980 62,875 615,324 
Operating income (4)5,324,339 3,090,993 1,810,332 10,225,664 
Net assets as of August 31, 2025 (5)5,679,520 3,556,536 239,237 9,475,293 
Property & equipment, net as of August 31, 2025575,647 517,547 473,180 1,566,374 
Fiscal 2024
Revenues $32,552,489 $22,817,879 $9,526,096 $64,896,464 
Less:
   Payroll costs21,139,496 15,537,443 5,905,191 42,582,130 
   Non-payroll costs including subcontractor costs (1)5,494,547 3,706,158 1,640,468 10,841,173 
   Depreciation and amortization (2)755,594 521,944 161,336 1,438,874 
   Business optimization costs (3)83,201 248,724 106,515 438,440 
Operating income (4)5,079,651 2,803,610 1,712,586 9,595,847 
Net assets as of August 31, 2024 (5)5,009,988 3,440,180 381,065 8,831,233 
Property & equipment, net as of August 31, 2024599,417 458,651 463,051 1,521,119 
(1)Non-payroll costs primarily include subcontractor costs and other non-payroll such as facilities, technology and travel costs.
(2)Amounts include depreciation on property and equipment and amortization of intangible assets and deferred transition costs.
(3)Costs recorded in connection with business optimization actions initiated during the fourth quarter of fiscal 2025 and completed during the first quarter of fiscal 2026. We recorded a total of $923 million under the program, including $628 million of employee severance and $295 million primarily for asset impairments related to the divestiture of two acquisitions in the Americas that are no longer aligned with our strategic priorities. Costs recorded in connection with business optimization actions initiated in fiscal 2023 and completed in fiscal 2024 totaled $1.5 billion, primarily for employee severance.
(4)We do not allocate items below operating income to our segments. To reconcile total segment operating income to our consolidated income before income taxes, refer to the Interest income, Interest expense and Other income (expense), net line items on our Consolidated Income Statements.
(5)We do not allocate total assets by reportable segment. Reportable segment assets directly attributable to a reportable segment and provided to the chief operating decision makers include receivables and current and non-current contract assets, deferred contract costs and current and non-current deferred revenues.
The accounting policies of the reportable segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.
Our business in the United States represented 44%, 45% and 45% of our consolidated revenues during fiscal 2026, 2025 and 2024, respectively. No other country individually comprised 10% or more of our consolidated revenues during these periods. Business in Ireland, our country of domicile, represented approximately 1% of our consolidated revenues during fiscal 2026, 2025 and 2024.
We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net:
August 31, 2026August 31, 2025August 31, 2024
United States25 %29 %31 %
India19 14 16 
Ireland1 2 2 
Revenues by industry group and type of work are as follows:
Fiscal
202620252024
Industry Groups
Communications, Media & Technology$12,673,550 $11,453,982 $10,837,174 
Financial Services13,959,208 12,773,856 11,610,225 
Health & Public Service15,170,696 14,762,837 13,840,634 
Products22,450,767 21,197,397 19,554,154 
Resources9,929,224 9,484,905 9,054,277 
Total$74,183,445 $69,672,977 $64,896,464 
Type of Work
Consulting$36,883,316 $35,106,786 $33,195,104 
Managed Services37,300,129 34,566,191 31,701,360 
Total$74,183,445 $69,672,977 $64,896,464