Current Liabilities
Accrued Compensation
Southwest Airlines Accrued Compensation decreased by 0.7% to $559.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 12.2%, from $498.00M to $559.00M. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows an upward trend with a 22.9% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026Apr 23, 2026
How to read this metric
An increase often correlates with seasonal bonus accruals or headcount growth; a decrease may signal payout cycles or workforce reduction.
Detailed definition
This liability represents earned but unpaid employee wages, bonuses, and benefits at the end of the reporting period. It...
Peer comparison
Standard across all service-oriented firms; reflects compensation structure and timing.
Metric ID:
accrued_compensationHistorical 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 | $253.00M | $247.00M | $368.00M | $259.00M | $340.00M | $250.00M | $456.00M | $368.00M | $356.00M | $338.00M | $400.00M | $446.00M | $479.00M | $437.00M | $536.00M | $498.00M | $519.00M | $452.00M | $563.00M | $559.00M |
| QoQ Change | — | -2.4% | +49.0% | -29.6% | +31.3% | -26.5% | +82.4% | -19.3% | -3.3% | -5.1% | +18.3% | +11.5% | +7.4% | -8.8% | +22.7% | -7.1% | +4.2% | -12.9% | +24.6% | -0.7% |
| YoY Change | — | — | — | — | +34.4% | +1.2% | +23.9% | +42.1% | +4.7% | +35.2% | -12.3% | +21.2% | +34.6% | +29.3% | +34.0% | +11.7% | +8.4% | +3.4% | +5.0% | +12.2% |
Range$247.00M – $563.00M
CAGR+18.2%
Avg YoY Growth+18.1%
Median YoY Growth+16.7%
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is Southwest Airlines's accrued compensation?
- Southwest Airlines (LUV) reported accrued compensation of $559.00M in Q1 2026.
- How has Southwest Airlines's accrued compensation changed year-over-year?
- Southwest Airlines's accrued compensation increased by 12.2% year-over-year, from $498.00M to $559.00M.
- What is the long-term trend for Southwest Airlines's accrued compensation?
- Over 5 years (2020 to 2025), Southwest Airlines's accrued compensation has grown at a 22.9% compound annual growth rate (CAGR), from $201.00M to $563.00M.
- What does accrued compensation mean?
- Money the company owes to employees for work already performed but not yet paid.