Current Liabilities

Accrued rate refunds

CMS Energy Accrued rate refunds decreased by 100.0% to $0.00 in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 100.0%, from $2.00M to $0.00. Over 5 years (FY 2020 to FY 2025), Accrued rate refunds shows an upward trend with a 7.0% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026

How to read this metric

An increase indicates a higher obligation to return funds to ratepayers, which may impact future cash flow.

Detailed definition

This represents amounts owed to customers due to regulatory adjustments or over-collection of rates that must be returne...

Peer comparison

Specific to regulated utilities; peers report similar items under regulatory accounting standards.

Metric ID: current_liabilities_accrued_rate_refunds

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$21.00M$9.00M$12.00M$0.00$0.00$0.00$0.00$28.00M$21.00M$29.00M$54.00M$28.00M$50.00M$53.00M$38.00M$2.00M$4.00M$9.00M$28.00M$0.00
QoQ Change-57.1%+33.3%-100.0%-25.0%+38.1%+86.2%-48.1%+78.6%+6.0%-28.3%-94.7%+100.0%+125.0%+211.1%-100.0%
YoY Change-100.0%-100.0%-100.0%+0.0%+138.1%+82.8%-29.6%-92.9%-92.0%-83.0%-26.3%-100.0%
Range$0.00$54.00M
CAGR-100.0%
Avg YoY Growth-41.9%
Median YoY Growth-87.5%

Frequently Asked Questions

What is CMS Energy's accrued rate refunds?
CMS Energy (CMS) reported accrued rate refunds of $0.00 in Q1 2026.
How has CMS Energy's accrued rate refunds changed year-over-year?
CMS Energy's accrued rate refunds decreased by 100.0% year-over-year, from $2.00M to $0.00.
What is the long-term trend for CMS Energy's accrued rate refunds?
Over 5 years (2020 to 2025), CMS Energy's accrued rate refunds has grown at a 7.0% compound annual growth rate (CAGR), from $20.00M to $28.00M.
What does accrued rate refunds mean?
Money owed back to utility customers based on regulatory rate adjustments.