SBA Communications Accrued Compensation decreased by 29.2% to $23.24M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 46.4%, from $15.88M to $23.24M. Over 5 years (FY 2020 to FY 2025), Accrued Compensation shows an upward trend with a 9.4% CAGR.
Significant fluctuations often correlate with the timing of annual bonus payouts or changes in headcount and compensation structures.
This liability represents earned but unpaid wages, bonuses, and benefits owed to employees at the balance sheet date. It...
High-tech firms often have significant accrued compensation due to performance-based bonus structures and stock-based compensation accounting.
accrued_compensation| 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 | $21.40M | $23.45M | $24.96M | $14.42M | $20.08M | $25.16M | $27.73M | $14.84M | $17.18M | $24.11M | $25.63M | $14.67M | $17.01M | $23.99M | $25.00M | $15.88M | $18.09M | $27.58M | $32.81M | $23.24M |
| QoQ Change | — | +9.6% | +6.4% | -42.2% | +39.3% | +25.3% | +10.2% | -46.5% | +15.8% | +40.4% | +6.3% | -42.8% | +15.9% | +41.0% | +4.2% | -36.5% | +14.0% | +52.4% | +19.0% | -29.2% |
| YoY Change | — | — | — | — | -6.1% | +7.3% | +11.1% | +2.9% | -14.4% | -4.2% | -7.6% | -1.1% | -1.0% | -0.5% | -2.5% | +8.2% | +6.4% | +15.0% | +31.2% | +46.4% |