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Compare Stocks › ACN vs BRK-B

Accenture plc (ACN) vs Berkshire Hathaway Inc. (BRK-B)

ACN
Accenture plc
$203.55
VS
BRK-B
Berkshire Hathaway Inc.
$481.48

Rewards

ACN
  • ★Accenture plc has maintained ROIC above 15% for 4 consecutive years, indicating a durable competitive advantage.
  • ★Accenture plc scores 90/100 on the Economic Moat Score (Wide Moat), with revenue predictability as the strongest competitive dimension.
  • ★Return on equity has consistently exceeded 20% over 4 years, indicating efficient use of shareholder capital.
BRK-B
  • ★Each dollar of retained earnings has created $1.66 of market value — management is creating shareholder value.
  • ★Net debt/EBITDA of -2.2x means the company holds more cash than debt — a net cash position.

Risks

ACN
  • ⚠PEG ratio of 4.43 indicates the stock is expensive relative to its expected growth — the market may be pricing in more growth than analysts project.
  • ⚠16 insider sales totaling $7.7M with no purchases in the past 3 months — insiders are reducing their exposure.
BRK-B
  • ⚠Berkshire Hathaway Inc. scores only 16/100 on the Economic Moat Score, suggesting limited durable competitive advantages.
  • ⚠Trailing P/E of 15.5x is 75% above the historical average of 8.9x — the stock trades at a premium to its own history.

Key Valuation Metrics

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ACN
BRK-B
Valuation
$12.16B
Free Cash Flow
$36.80B
9.64%
FCF Yield
3.54%
16.84
Trailing P/E
15.50
13.65
Forward P/E
22.11
Quality & Moat
19.14%
ROIC
11.31%
23.45%
ROE
9.30%
32.03%
Gross Margin
26.15%
4.43
PEG Ratio
N/A
Balance Sheet Safety
0.25
Debt / Equity
0.19
N/A
Interest Coverage
N/A
-0.08
Net Debt / EBITDA
-2.15
3.20%
Dividend Yield
N/A
ACN: 5Ties: 1BRK-B: 4
ACNBRK-B

Historical Fundamentals

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ACN

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

BRK-B

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation.

$1 Retained Earnings Test

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ACN
$-0.13
created per $1 retained over 3 years
Market Cap Declined
Σ Retained
$12.05B
Δ Market Cap
$-1.58B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer
BRK-B
$1.66
created per $1 retained over 3 years
Value Creator
Σ Retained
$252.19B
Δ Market Cap
+$417.98B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Discounted Cash Flow (DCF) Analysis

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ACN
23.4% Margin of Safety
Price is 23.4% below estimated fair value
Current Price: $203.55
Fair Value: $265.67
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued
BRK-B
31.1% Margin of Safety
Price is 31.1% below estimated fair value
Current Price: $481.48
Fair Value: $699.14
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued

Reverse DCF — Market-Implied Growth

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ACN

What growth rate is the market pricing in at $204?

+4.9%
Market-Implied Owner Earnings Growth
Standard FCF implies -1.5%

The market implies +4.9% Owner Earnings growth, roughly in line with history — reasonably priced.

Standard FCF implies -1.5%, reflecting ongoing growth investment.

BRK-B

What growth rate is the market pricing in at $481?

+0.7%
Market-Implied Owner Earnings Growth
Standard FCF implies +8.8%

The market implies +0.7% Owner Earnings growth, above historical trends.

Standard FCF implies a demanding +8.8%, reflecting heavy growth investment.

Economic Moat Score

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ACN
90/100
Wide Moat
70+ Wide · 40-69 Narrow · <40 None

Wide moat with strength across all dimensions. Revenue Predictability is the standout factor.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 4 years of fundamental data.
BRK-B
16/100
No Moat
70+ Wide · 40-69 Narrow · <40 None

No durable moat detected, though reinvestment efficiency shows some competitive positioning. The business lacks consistent evidence of sustainable advantages.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 5 years of fundamental data.

Forensic Accounting

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ACN
-2.93
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.
BRK-B
-2.41
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Ownership Breakdown

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ACN
Insiders 0.1%Institutions 82.7%Retail & Other 17.2%
No. of Institutional Holders3,220
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.
BRK-B
Insiders 0.3%Institutions 66.2%Retail & Other 33.5%
No. of Institutional Holders5,852
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.

High insider ownership aligns management incentives with shareholders. Institutional concentration can indicate smart-money conviction but also crowding risk.

Insider Buying Activity

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ACN
0
Buys (3M)
0
Buys (12M)
No open market insider purchases found.
Open market purchases · includes direct & indirect ownership · excludes option exercises
BRK-B
0
Buys (3M)
0
Buys (12M)
No open market insider purchases found.
Open market purchases · includes direct & indirect ownership · excludes option exercises

Open market purchases · includes direct & indirect ownership · excludes option exercises.

Insider Selling Activity

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ACN
16
Sells (3M)
21
Sells (12M)
Total value (12M): $16.08M
SWEET JULIE SPELLMAN
Chief Executive Officer
$1.46M
@ $241.23 · 2026-02-10
WALSH JOHN F
Officer
$3,389
@ $242.07 · 2026-02-04
SHARMA MANISH
Officer
$24,535
@ $250.36 · 2026-02-03
SWEET JULIE SPELLMAN
Chief Executive Officer
$1.33M
@ $242.39 · 2026-02-03
BURGUM MELISSA A
Officer
$3,756
@ $250.40 · 2026-02-03
WALSH JOHN F
Officer
$1.10M
@ $276.38 · 2026-01-27
CLIFFORD KATHERINE LEE
Officer
$220,985
@ $280.79 · 2026-01-26
HOGAN CATHERINE KIERNAN
Chief Operating Officer
$185,412
@ $280.93 · 2026-01-26
BURGUM MELISSA A
Officer
$1.01M
@ $281.01 · 2026-01-26
UNRUCH JOEL SCOTT
General Counsel
$289,024
@ $281.70 · 2026-01-23
CLIFFORD KATHERINE LEE
Officer
$191,108
@ $280.63 · 2026-01-20
SHARMA MANISH
Officer
$786,871
@ $288.13 · 2026-01-14
MACCHI MAURO
Officer
$140,000
@ $280.00 · 2026-01-14
SWEET JULIE SPELLMAN
Chief Executive Officer
$488,380
@ $288.30 · 2026-01-14
MACCHI MAURO
Officer
$140,000
@ $280.00 · 2026-01-07
UNRUCH JOEL SCOTT
General Counsel
$366,300
@ $275.00 · 2026-01-06
SWEET JULIE SPELLMAN
Chief Executive Officer
$1.46M
@ $246.62 · 2025-11-05
SWEET JULIE SPELLMAN
Chief Executive Officer
$2.28M
@ $253.40 · 2025-10-29
SEKIDO RYOJI
Officer
$623,675
@ $249.47 · 2025-10-22
SHARMA MANISH
Officer
$1.73M
@ $250.01 · 2025-10-22
SWEET JULIE SPELLMAN
Chief Executive Officer
$2.25M
@ $249.57 · 2025-10-22
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives
BRK-B
0
Sells (3M)
0
Sells (12M)
No open market insider sales found.
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives.

🎭 Mr. Market's Mood

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ACN
FearGreed
😨Fear(34/100)

"Market is pessimistic — investigate whether fears are temporary or structural"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.
BRK-B
FearGreed
😐Neutral(48/100)

"Market is pricing this stock without strong emotion in either direction"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

Composite sentiment score based on market signals. Inspired by Buffett’s "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

⚖️ Buffett Signal

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ACN
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Fear (34)
BRK-B
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Neutral (48)
View ACN Full AnalysisView BRK-B Full Analysis
Accenture plc (ACN) vs Berkshire Hathaway Inc. (BRK-B) Stock Comparison | SafetyMargin.io