Operating Expenses

Share-Based Compensation (Operating)

Union Pacific Share-Based Compensation (Operating) decreased by 25.6% to $29.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 14.7%, from $34.00M to $29.00M.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2024
Last reportedQ1 2026Apr 23, 2026

How to read this metric

An increase may signal higher investment in talent retention, while a decrease could indicate reduced reliance on equity incentives.

Detailed definition

This metric measures the expense recognized for equity-based awards granted to employees, excluding costs directly tied...

Peer comparison

Commonly reported as a non-GAAP adjustment or within operating expenses across most public companies.

Metric ID: ibm_share_based_compensation_operating

Historical Data

7 periods
 Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q1 '26
Value$26.00M$28.00M$33.00M$34.00M$37.00M$39.00M$29.00M
QoQ Change+7.7%+17.9%+3.0%+8.8%+5.4%-25.6%
YoY Change+30.8%+32.1%+18.2%-14.7%
Range$26.00M$39.00M
CAGR+7.6%
Avg YoY Growth+16.6%
Median YoY Growth+24.5%

Share-Based Compensation (Operating) at Other Companies

Frequently Asked Questions

What is Union Pacific's share-based compensation (operating)?
Union Pacific (UNP) reported share-based compensation (operating) of $29.00M in Q1 2026.
How has Union Pacific's share-based compensation (operating) changed year-over-year?
Union Pacific's share-based compensation (operating) decreased by 14.7% year-over-year, from $34.00M to $29.00M.
What does share-based compensation (operating) mean?
The recurring operating expense associated with equity-based compensation for employees.