Operating

Change in AR

Cognizant Change in AR increased by 225.0% to $143.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 19.2%, from $177.00M to $143.00M. Over 2 years (FY 2021 to FY 2025), Change in AR shows a downward trend with a -5.2% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ1 2014
Last reportedQ1 2026

How to read this metric

A decrease is generally positive as it indicates faster collection of cash from customers.

Detailed definition

This measures the change in the amount of money owed to the company by customers for goods or services delivered on cred...

Peer comparison

Standard metric for all companies; peers in medical devices monitor this closely to manage working capital cycles.

Metric ID: change_in_accounts_receivable

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$148.00M$92.00M$36.00M$117.00M$134.00M$65.00M-$89.00M$39.00M$64.00M$29.00M-$39.00M$160.00M$45.00M$177.00M$143.00M$2.00M$44.00M$143.00M
QoQ Change-37.8%-60.9%+225.0%+14.5%-51.5%-236.9%+143.8%+64.1%-54.7%-234.5%+510.3%-71.9%+293.3%-19.2%-98.6%>999%+225.0%
YoY Change-9.5%+80.6%-176.1%-70.9%-55.4%+56.2%+310.3%-29.7%+553.8%-10.6%-95.6%-19.2%
Range-$89.00M$177.00M
CAGR-0.8%
Avg YoY Growth+44.5%
Median YoY Growth-14.9%
Current Streak2 quarters growth

Frequently Asked Questions

What is Cognizant's change in ar?
Cognizant (CTSH) reported change in ar of $143.00M in Q1 2026.
How has Cognizant's change in ar changed year-over-year?
Cognizant's change in ar decreased by 19.2% year-over-year, from $177.00M to $143.00M.
What is the long-term trend for Cognizant's change in ar?
Over 2 years (2021 to 2025), Cognizant's change in ar has grown at a -5.2% compound annual growth rate (CAGR), from $407.00M to $366.00M.
What does change in ar mean?
The change in money owed to the company by customers for past sales.