Arthur J. Gallagher Net Change In Accrued Compensation And Other Accrued Liabilities decreased by 166.2% to -$411.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1.2%, from -$416.00M to -$411.00M. Over 3 years (FY 2021 to FY 2025), Net Change In Accrued Compensation And Other Accrued Liabilities shows an upward trend with a -19.8% CAGR.
A decrease indicates cash outflows exceeding current period accruals, often signaling the payment of annual bonuses or incentive compensation.
Reflects the net change in liabilities owed to employees for salaries, bonuses, and benefits, alongside other miscellane...
Highly comparable across professional services firms where human capital is the primary cost driver.
operating_net_change_in_accrued_compensation_and_other_a_5e39cb| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $209.80M | -$110.20M | -$161.00M | -$108.00M | $329.60M | -$194.10M | -$146.50M | -$298.10M | -$346.10M | -$101.90M | -$344.00M | $438.50M | -$135.90M | -$321.60M | -$416.00M | $548.30M | -$89.90M | -$154.40M | -$411.00M |
| QoQ Change | — | -152.5% | -46.1% | +32.9% | +405.2% | -158.9% | +24.5% | -103.5% | -16.1% | +70.6% | -237.6% | +227.5% | -131.0% | -136.6% | -29.4% | +231.8% | -116.4% | -71.7% | -166.2% |
| YoY Change | — | — | — | — | +57.1% | -76.1% | +9.0% | -176.0% | -78.3% | +30.4% | -15.4% | — | +60.7% | -215.6% | -20.9% | +25.0% | +33.8% | +52.0% | +1.2% |