Operating

Net Change In Accrued Compensation And Other Accrued Liabilities

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.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 7, 2026

How to read this metric

A decrease indicates cash outflows exceeding current period accruals, often signaling the payment of annual bonuses or incentive compensation.

Detailed definition

Reflects the net change in liabilities owed to employees for salaries, bonuses, and benefits, alongside other miscellane...

Peer comparison

Highly comparable across professional services firms where human capital is the primary cost driver.

Metric ID: operating_net_change_in_accrued_compensation_and_other_a_5e39cb

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '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%
Range-$416.00M$548.30M
CAGR+16.1%
Avg YoY Growth-22.4%
Median YoY Growth+5.1%
Current Streak3 quarters decline

Frequently Asked Questions

What is Arthur J. Gallagher's net change in accrued compensation and other accrued liabilities?
Arthur J. Gallagher (AJG) reported net change in accrued compensation and other accrued liabilities of -$411.00M in Q1 2026.
How has Arthur J. Gallagher's net change in accrued compensation and other accrued liabilities changed year-over-year?
Arthur J. Gallagher's net change in accrued compensation and other accrued liabilities increased by 1.2% year-over-year, from -$416.00M to -$411.00M.
What is the long-term trend for Arthur J. Gallagher's net change in accrued compensation and other accrued liabilities?
Over 3 years (2021 to 2025), Arthur J. Gallagher's net change in accrued compensation and other accrued liabilities has grown at a -19.8% compound annual growth rate (CAGR), from -$217.30M to -$112.00M.
What does net change in accrued compensation and other accrued liabilities mean?
The change in the amount of money the company owes for employee compensation and other accrued expenses.