Other

Accrued Holdbacks

SBA Communications Accrued Holdbacks decreased by 0.1% to $3.19M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 71.3%, from $11.13M to $3.19M. Over 4 years (FY 2021 to FY 2025), Accrued Holdbacks shows an upward trend with a 35.2% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ4 2021
Last reportedQ1 2026

How to read this metric

An increase suggests ongoing construction or maintenance activity with pending final payments, while a decrease indicates project completion or settlement.

Detailed definition

This represents funds withheld from payments to vendors or contractors, typically held as security for performance or wa...

Peer comparison

Common in infrastructure and construction-heavy firms; peers with active tower builds will show higher levels.

Metric ID: other_accrued_holdbacks

Historical Data

18 periods
 Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$957.00K$18.23M$19.17M$25.41M$25.68M$25.62M$14.17M$15.61M$16.10M$14.30M$10.15M$11.68M$10.90M$11.13M$9.98M$9.80M$3.20M$3.19M
QoQ Change>999%+5.1%+32.5%+1.1%-0.2%-44.7%+10.2%+3.2%-11.2%-29.0%+15.1%-6.7%+2.1%-10.3%-1.8%-67.4%-0.1%
YoY Change>999%+40.5%-26.1%-38.6%-37.3%-44.2%-28.4%-25.1%-32.3%-22.2%-1.6%-16.1%-70.7%-71.3%
Range$957.00K$25.68M
CAGR+32.8%
Avg YoY Growth+157.9%
Median YoY Growth-27.2%
Current Streak4 quarters decline

Frequently Asked Questions

What is SBA Communications's accrued holdbacks?
SBA Communications (SBAC) reported accrued holdbacks of $3.19M in Q1 2026.
How has SBA Communications's accrued holdbacks changed year-over-year?
SBA Communications's accrued holdbacks decreased by 71.3% year-over-year, from $11.13M to $3.19M.
What is the long-term trend for SBA Communications's accrued holdbacks?
Over 4 years (2021 to 2025), SBA Communications's accrued holdbacks has grown at a 35.2% compound annual growth rate (CAGR), from $957.00K to $3.20M.
What does accrued holdbacks mean?
Funds withheld from contractors or vendors as a guarantee for project completion or quality.