Operating
Accounts Receivable, Credit Loss Expense (Reversal)
Shopify Accounts Receivable, Credit Loss Expense (Reversal) increased by 17.1% to $48.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 11.6%, from $43.00M to $48.00M. Over 3 years (FY 2022 to FY 2025), Accounts Receivable, Credit Loss Expense (Reversal) shows an upward trend with a 45.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2022
Last reportedQ1 2026May 5, 2026
How to read this metric
An increase may signal deteriorating customer credit health or a more aggressive sales strategy targeting riskier clients.
Detailed definition
This represents the estimated expense for accounts receivable that the company believes will not be collected. It serves...
Peer comparison
Standard metric for any business extending credit terms to customers.
Metric ID:
operating_provision_for_doubtful_accountsHistorical Data
17 periods
| 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 | $18.50M | $18.50M | $18.50M | $18.50M | $20.00M | $20.00M | $20.00M | $20.00M | $28.00M | $26.00M | $42.00M | $52.00M | $43.00M | $44.00M | $102.00M | $41.00M | $48.00M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +8.1% | +0.0% | +0.0% | +0.0% | +40.0% | -7.1% | +61.5% | +23.8% | -17.3% | +2.3% | +131.8% | -59.8% | +17.1% |
| YoY Change | — | — | — | — | +8.1% | +8.1% | +8.1% | +8.1% | +40.0% | +30.0% | +110.0% | +160.0% | +53.6% | +69.2% | +142.9% | -21.2% | +11.6% |
Range$18.50M – $102.00M
CAGR+26.9%
Avg YoY Growth+48.4%
Median YoY Growth+30.0%
Accounts Receivable, Credit Loss Expense (Reversal) at Other Companies
Frequently Asked Questions
- What is Shopify's accounts receivable, credit loss expense (reversal)?
- Shopify (SHOP) reported accounts receivable, credit loss expense (reversal) of $48.00M in Q1 2026.
- How has Shopify's accounts receivable, credit loss expense (reversal) changed year-over-year?
- Shopify's accounts receivable, credit loss expense (reversal) increased by 11.6% year-over-year, from $43.00M to $48.00M.
- What is the long-term trend for Shopify's accounts receivable, credit loss expense (reversal)?
- Over 3 years (2022 to 2025), Shopify's accounts receivable, credit loss expense (reversal) has grown at a 45.9% compound annual growth rate (CAGR), from $74.00M to $230.00M.
- What does accounts receivable, credit loss expense (reversal) mean?
- The estimated cost of customers failing to pay their invoices.