Current Assets
Contract Assets, Net
Abbott Contract Assets, Net decreased by 13.1% to $146M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 13.1%, from $168M to $146M. Over 4 years (FY 2021 to FY 2025), Contract Assets, Net shows a downward trend with a -3.6% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Assets
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2021
Last reportedQ4 2025Feb 20, 2026
How to read this metric
An increase may indicate strong sales growth or a shift in contract terms, while a significant rise relative to revenue could signal potential collection risks.
Detailed definition
This represents the company's right to consideration in exchange for goods or services that have been transferred to a c...
Peer comparison
Standardized under revenue recognition accounting standards (ASC 606) for companies with long-term or milestone-based contracts.
Metric ID:
contract_assets_netHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $169M | $187M | $198M | $168M | $146M |
| QoQ Change | — | +10.7% | +5.9% | -15.2% | -13.1% |
| YoY Change | — | +10.7% | +5.9% | -15.2% | -13.1% |
Range$146M – $198M
CAGR-13.6%
Avg YoY Growth-2.9%
Median YoY Growth-3.6%
Current Streak2 quarters decline
Contract Assets, Net at Other Companies
Frequently Asked Questions
- What is Abbott's contract assets, net?
- Abbott (ABT) reported contract assets, net of $146M in Q4 2025.
- How has Abbott's contract assets, net changed year-over-year?
- Abbott's contract assets, net decreased by 13.1% year-over-year, from $168M to $146M.
- What is the long-term trend for Abbott's contract assets, net?
- Over 4 years (2021 to 2025), Abbott's contract assets, net has grown at a -3.6% compound annual growth rate (CAGR), from $169M to $146M.
- What does contract assets, net mean?
- The value of work completed for customers for which the company has not yet billed or received payment.