Operating

Increase (Decrease) in Prepaid Expense and Other Assets

Abbott Increase (Decrease) in Prepaid Expense and Other Assets remained flat by 0.0% to $323.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 62.7%, from $199.00M to $323.75M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Prepaid Expense and Other Assets shows an upward trend with a 42.7% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025Feb 20, 2026

How to read this metric

An increase represents a cash outflow for future benefits, while a decrease represents the realization of previously paid expenses, effectively freeing up cash flow.

Detailed definition

This tracks changes in prepayments for goods or services that will be consumed in future periods. An increase in these a...

Peer comparison

Standard working capital metric; peers will show similar fluctuations based on their procurement and service contract cycles.

Metric ID: operating_increase_decrease_in_prepaid_deferred_expense__313362

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$312.00M$75.00M$542.00M$796.00M$1.30B
YoY Change-76.0%+622.7%+46.9%+62.7%
Range$75.00M$1.30B
CAGR+42.7%
Avg YoY Growth+164.1%
Median YoY Growth+54.8%
Current Streak3 years growth

Frequently Asked Questions

What is Abbott's increase (decrease) in prepaid expense and other assets?
Abbott (ABT) reported increase (decrease) in prepaid expense and other assets of $323.75M in Q4 2025.
How has Abbott's increase (decrease) in prepaid expense and other assets changed year-over-year?
Abbott's increase (decrease) in prepaid expense and other assets increased by 62.7% year-over-year, from $199.00M to $323.75M.
What is the long-term trend for Abbott's increase (decrease) in prepaid expense and other assets?
Over 4 years (2021 to 2025), Abbott's increase (decrease) in prepaid expense and other assets has grown at a 42.7% compound annual growth rate (CAGR), from $312.00M to $1.30B.
What does increase (decrease) in prepaid expense and other assets mean?
The net change in cash spent on expenses paid in advance.