Air Products and Chemicals Deferred costs decreased by 6.9% to $85.20M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 19.5%, from $105.90M to $85.20M. Over 5 years (FY 2020 to FY 2025), Deferred costs shows a downward trend with a -4.9% CAGR.
An increase often signals strong sales growth and high customer acquisition activity, while a decrease may suggest slowing sales or changes in commission structures.
These are incremental costs of obtaining a contract, such as sales commissions, that are expected to be recovered and ar...
Standard in SaaS companies under ASC 606, often labeled as 'Deferred contract costs'.
current_assets_capitalized_contract_cost_net_current| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $177.40M | $125.50M | $150.30M | $226.60M | $101.40M | $84.10M | $103.50M | $105.60M | $106.40M | $89.00M | $96.20M | $109.80M | $113.40M | $103.70M | $96.90M | $105.90M | $114.40M | $85.40M | $91.50M | $85.20M |
| QoQ Change | — | -29.3% | +19.8% | +50.8% | -55.3% | -17.1% | +23.1% | +2.0% | +0.8% | -16.4% | +8.1% | +14.1% | +3.3% | -8.6% | -6.6% | +9.3% | +8.0% | -25.3% | +7.1% | -6.9% |
| YoY Change | — | — | — | — | -42.8% | -33.0% | -31.1% | -53.4% | +4.9% | +5.8% | -7.1% | +4.0% | +6.6% | +16.5% | +0.7% | -3.6% | +0.9% | -17.6% | -5.6% | -19.5% |