Discontinued — last reported Q3 '25

Current Liabilities

Accrued Liabilities & Other

Dow Accrued Liabilities & Other decreased by 0.1% to $1.39B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 17.7%, from $1.69B to $1.39B. Over 5 years (FY 2020 to FY 2025), Accrued Liabilities & Other shows a downward trend with a -8.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ4 2015
Last reportedQ3 2025

How to read this metric

A significant increase may indicate rising operational costs or deferred payments, while a decrease suggests improved cash management or settlement of obligations.

Detailed definition

This represents short-term obligations for expenses incurred but not yet invoiced or paid, alongside miscellaneous curre...

Peer comparison

Standard working capital line item found in almost all corporate balance sheets.

Metric ID: accrued_liabilities_and_other_current

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$2.64B$2.90B$2.84B$2.77B$2.82B$2.60B$2.28B$1.99B$1.88B$2.03B$1.80B$1.85B$1.99B$1.96B$1.69B$1.69B$1.70B$1.67B$1.39B$1.39B
QoQ Change+9.8%-2.0%-2.4%+1.9%-8.0%-12.4%-12.8%-5.3%+7.8%-11.3%+2.8%+7.7%-1.8%-13.4%-0.2%+0.4%-1.4%-16.7%-0.1%
YoY Change+7.1%-10.3%-19.8%-28.4%-33.5%-22.1%-21.0%-7.0%+5.9%-3.5%-5.7%-8.4%-14.7%-14.4%-17.7%-17.7%
Range$1.39B$2.90B
CAGR-12.6%
Avg YoY Growth-13.2%
Median YoY Growth-14.6%
Current Streak3 quarters decline

Frequently Asked Questions

What is Dow's accrued liabilities & other?
Dow (DOW) reported accrued liabilities & other of $1.39B in Q1 2026.
How has Dow's accrued liabilities & other changed year-over-year?
Dow's accrued liabilities & other decreased by 17.7% year-over-year, from $1.69B to $1.39B.
What is the long-term trend for Dow's accrued liabilities & other?
Over 5 years (2020 to 2025), Dow's accrued liabilities & other has grown at a -8.1% compound annual growth rate (CAGR), from $2.13B to $1.39B.
What does accrued liabilities & other mean?
Short-term debts for expenses the company has incurred but hasn't paid yet.