Discontinued — last reported Q4 '22

Tax

Unrecognized Tax Benefits Reevaluation (Statute Lapse)

Air Products and Chemicals Unrecognized Tax Benefits Reevaluation (Statute Lapse) remained flat by 0.0% to $5.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 102.0%, from $2.48M to $5.00M. Over 4 years (FY 2021 to FY 2025), Unrecognized Tax Benefits Reevaluation (Statute Lapse) shows a downward trend with a -33.9% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionTax
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ1 2015
Last reportedQ4 2022

How to read this metric

A higher value indicates that older, unresolved tax positions are expiring, potentially reducing future tax risk.

Detailed definition

The reduction in the liability for unrecognized tax benefits due to the expiration of the statute of limitations in vari...

Peer comparison

Commonly reported by multinational corporations as a component of tax reserve reconciliations.

Metric ID: is_isrg_unrecognized_tax_benefits_statute_lapse

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$104.60M$25.50M$10.60M$9.90M$20.00M
YoY Change-75.6%-58.4%-6.6%+102.0%
Range$9.90M$104.60M
CAGR-33.9%
Avg YoY Growth-9.7%
Median YoY Growth-32.5%

Unrecognized Tax Benefits Reevaluation (Statute Lapse) at Other Companies

Frequently Asked Questions

What is Air Products and Chemicals's unrecognized tax benefits reevaluation (statute lapse)?
Air Products and Chemicals (APD) reported unrecognized tax benefits reevaluation (statute lapse) of $5.00M in Q3 2025.
How has Air Products and Chemicals's unrecognized tax benefits reevaluation (statute lapse) changed year-over-year?
Air Products and Chemicals's unrecognized tax benefits reevaluation (statute lapse) increased by 102.0% year-over-year, from $2.48M to $5.00M.
What is the long-term trend for Air Products and Chemicals's unrecognized tax benefits reevaluation (statute lapse)?
Over 4 years (2021 to 2025), Air Products and Chemicals's unrecognized tax benefits reevaluation (statute lapse) has grown at a -33.9% compound annual growth rate (CAGR), from $104.60M to $20.00M.
What does unrecognized tax benefits reevaluation (statute lapse) mean?
The decrease in tax reserves because the time limit for tax authorities to audit those specific tax positions has expired.