Arthur J. Gallagher Accrued compensation and other current liabilities increased by 0.8% to $4.05B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 2.1%, from $3.97B to $4.05B. Over 3 years (FY 2022 to FY 2025), Accrued compensation and other current liabilities shows an upward trend with a 26.1% CAGR.
An increase may signal higher performance-based bonuses or headcount growth, while a decrease may indicate seasonal payout cycles.
Includes obligations for employee salaries, bonuses, commissions, and other short-term benefits earned but not yet paid....
Standard across professional services firms; highly correlated with revenue and headcount.
other_accrued_compensation_and_other_current_liabilities| Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $2.00B | $2.23B | $2.06B | $2.43B | $2.55B | $3.47B | $3.11B | $3.22B | $3.59B | $3.97B | $2.82B | $3.51B | $4.02B | $4.05B |
| QoQ Change | — | +11.4% | -7.6% | +17.9% | +5.0% | +35.8% | -10.4% | +3.7% | +11.3% | +10.7% | -29.0% | +24.6% | +14.3% | +0.8% |
| YoY Change | — | — | — | — | +27.4% | +55.4% | +50.7% | +32.5% | +40.5% | +14.5% | -9.2% | +9.1% | +12.0% | +2.1% |