COMPILED BY GEMINI 3.1

Accenture (ACN) Intrinsic Value

An independent two-stage DCF analysis by a frontier AI model.

Fair Value Estimate

$69.70 per share
Current Price $196.35
Margin of Safety -64.5%
OVERVALUED

My Assumptions & Rationale

FCF Growth Rate (Y1-Y5)
8.0%

" data-astro-cid-hzvpl4z6> Accenture has historically delivered solid high-single to low-double-digit growth. We use a conservative 8% for Phase 1 to account for potential macroeconomic headwinds in IT spending, offset by strong secular tailwinds in GenAI consulting and digital transformations.

Discount Rate (WACC)
9.5%

" data-astro-cid-hzvpl4z6> Accenture has historically delivered solid high-single to low-double-digit growth. We use a conservative 8% for Phase 1 to account for potential macroeconomic headwinds in IT spending, offset by strong secular tailwinds in GenAI consulting and digital transformations.

Terminal Growth Rate
9.5%

" data-astro-cid-hzvpl4z6> Accenture has historically delivered solid high-single to low-double-digit growth. We use a conservative 8% for Phase 1 to account for potential macroeconomic headwinds in IT spending, offset by strong secular tailwinds in GenAI consulting and digital transformations.

Sensitivity Analysis

Intrinsic value per share under varying discount rate and terminal growth rate assumptions.

WACC ↓ / Terminal → 8.5%9.0%9.5%10.0%10.5%
8.5% $69.70 $69.70 $69.70 $69.70 $69.70
9.0% $69.70 $69.70 $69.70 $69.70 $69.70
9.5% $69.70 $69.70 $69.70 $69.70 $69.70
10.0% $69.70 $69.70 $69.70 $69.70 $69.70
10.5% $69.70 $69.70 $69.70 $69.70 $69.70

Undervalued vs current price Overvalued vs current price

Key Risks

Our intrinsic value calculation assumes business as usual. Here are the primary risks that could challenge this assumption.

GenAI explosion

If enterprise adoption of Generative AI accelerates sharply, Accenture's consulting and implementation revenues could significantly beat our 8% growth assumption.

Aggressive M&A

Accenture uses its strong cash flows to continually acquire smaller, high-growth niche tech consultancies, which can further compound growth.

Margin expansion

Further structural shifts toward higher-value services could push margins higher, generating more FCF per dollar of revenue.

Corporate IT budget cuts

As a service provider, ACN is vulnerable to macroeconomic downturns. If large corporations freeze their IT or consulting budgets, growth will stall.

Wage inflation

As a talent-driven business, rising wages for highly skilled consultants and engineers can squeeze operating margins.

In-sourcing trends

If clients decide to build tech capabilities internally rather than outsourcing, Accenture's long-term growth ceiling could drop.

Frequently Asked Questions

Why use a 9.5% discount rate?

Westmount Research. "Accenture (ACN) Intrinsic Value: A DCF Analysis." westmountfundamentals.com, March 18, 2026. Compiled by Gemini 3.1.

Disclaimer: The numbers presented on this page are for educational and entertainment purposes only. They are the result of a deterministic mathematical model fed with assumptions generated by an Artificial Intelligence (Gemini 3.1). This does not constitute investment advice. Always conduct your own due diligence before investing in the stock market.