Discontinued — last reported Q3 '25
Change in Accrued Liabilities
OperatingMastercard Change in Accrued Liabilities increased by 48.2% to $861.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric declined by 20.7%, from $1.09B to $861.00M. Over 3 years (FY 2021 to FY 2024), Change in Accrued Liabilities shows an upward trend with a 5.4% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ1 2007
Last reportedQ3 2025
How to read this metric
An increase provides a temporary boost to cash flow by delaying cash outflows, while a decrease indicates the company is settling its short-term obligations.
Detailed definition
Represents the period-over-period change in expenses that have been incurred but not yet paid, such as wages, interest,...
Peer comparison
Peers in the semiconductor industry often show fluctuations here based on the timing of annual incentive payouts and product launch cycles.
Metric ID:
cf_change_in_accrued_liabilitiesHistorical Data
18 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $190.00M | $665.00M | $663.00M | -$746.00M | $464.00M | $920.00M | $550.00M | -$506.00M | -$201.00M | $750.00M | $528.00M | -$446.00M | $31.00M | $1.09B | $916.00M | -$784.00M | $581.00M | $861.00M |
| QoQ Change | — | +250.0% | -0.3% | -212.5% | +162.2% | +98.3% | -40.2% | -192.0% | +60.3% | +473.1% | -29.6% | -184.5% | +107.0% | >999% | -15.7% | -185.6% | +174.1% | +48.2% |
| YoY Change | — | — | — | — | +144.2% | +38.3% | -17.0% | +32.2% | -143.3% | -18.5% | -4.0% | +11.9% | +115.4% | +44.8% | +73.5% | -75.8% | >999% | -20.7% |
Range-$784.00M – $1.09B
CAGR+42.7%
Avg YoY Growth+139.7%
Median YoY Growth+22.0%
Current Streak2 quarters growth
Change in Accrued Liabilities at Other Companies
Frequently Asked Questions
- What is Mastercard's change in accrued liabilities?
- Mastercard (MA) reported change in accrued liabilities of $861.00M in Q3 2025.
- How has Mastercard's change in accrued liabilities changed year-over-year?
- Mastercard's change in accrued liabilities decreased by 20.7% year-over-year, from $1.09B to $861.00M.
- What is the long-term trend for Mastercard's change in accrued liabilities?
- Over 3 years (2021 to 2024), Mastercard's change in accrued liabilities has grown at a 5.4% compound annual growth rate (CAGR), from $1.36B to $1.59B.
- What does change in accrued liabilities mean?
- The change in the amount of money a company owes for expenses it has already incurred but hasn't paid yet.