Operating
Accrued compensation and employee benefits
Caterpillar Accrued compensation and employee benefits decreased by 332.5% to -$1.12B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1.8%, from -$1.14B to -$1.12B. Over 4 years (FY 2021 to FY 2025), Accrued compensation and employee benefits shows a downward trend with a -15.4% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 6, 2026
How to read this metric
An increase suggests deferred cash outflows for compensation, while a decrease indicates the settlement of these liabilities, impacting short-term cash flow.
Detailed definition
This reflects the net change in obligations to employees, including accrued bonuses, vacation pay, and other compensatio...
Peer comparison
Standard operating working capital metric across all industries.
Metric ID:
operating_increase_decrease_in_employee_related_liabilitiesHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | 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 | $427.00M | $316.00M | $173.00M | -$965.00M | $520.00M | $460.00M | $75.00M | -$950.00M | $388.00M | $562.00M | $486.00M | -$1.45B | -$90.75M | -$90.75M | -$90.75M | -$1.14B | $46.75M | $46.75M | $483.00M | -$1.12B |
| QoQ Change | — | -26.0% | -45.3% | -657.8% | +153.9% | -11.5% | -83.7% | <-999% | +140.8% | +44.8% | -13.5% | -399.2% | +93.8% | +0.0% | +0.0% | <-999% | +104.1% | +0.0% | +933.2% | -332.5% |
| YoY Change | — | — | — | — | +21.8% | +45.6% | -56.6% | +1.6% | -25.4% | +22.2% | +548.0% | -53.1% | -123.4% | -116.1% | -118.7% | +21.3% | +151.5% | +151.5% | +632.2% | +1.8% |
Range-$1.45B – $562.00M
CAGR+22.6%
Avg YoY Growth+69.0%
Median YoY Growth+11.6%
Accrued compensation and employee benefits at Other Companies
Frequently Asked Questions
- What is Caterpillar's accrued compensation and employee benefits?
- Caterpillar (CAT) reported accrued compensation and employee benefits of -$1.12B in Q1 2026.
- How has Caterpillar's accrued compensation and employee benefits changed year-over-year?
- Caterpillar's accrued compensation and employee benefits increased by 1.8% year-over-year, from -$1.14B to -$1.12B.
- What is the long-term trend for Caterpillar's accrued compensation and employee benefits?
- Over 4 years (2021 to 2025), Caterpillar's accrued compensation and employee benefits has grown at a -15.4% compound annual growth rate (CAGR), from $1.11B to -$567.50M.
- What does accrued compensation and employee benefits mean?
- The change in money owed to employees for earned but unpaid compensation.