Discontinued — last reported Q4 '25
Operating
Change in Accrued Liabilities
Caterpillar Change in Accrued Liabilities decreased by 141.8% to -$202.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 82.3%, from -$1.14B to -$202.00M. Over 3 years (FY 2021 to FY 2025), Change in Accrued Liabilities shows a downward trend with a -44.7% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025
How to read this metric
An increase represents a source of cash through deferred payment, while a decrease represents a cash outflow as obligations are settled.
Detailed definition
Reflects the change in obligations for expenses incurred but not yet invoiced or paid, such as employee compensation, ta...
Peer comparison
Standard operating cash flow component found in almost all corporate financial statements.
Metric ID:
cf_change_in_accrued_liabilitiesHistorical Data
19 periods
| 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 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $427.00M | $316.00M | $173.00M | -$965.00M | $520.00M | $460.00M | $75.00M | -$950.00M | $388.00M | $562.00M | $486.00M | -$1.45B | $398.00M | $385.00M | -$1.14B | $339.00M | $509.00M | $483.00M | -$202.00M |
| QoQ Change | — | -26.0% | -45.3% | -657.8% | +153.9% | -11.5% | -83.7% | <-999% | +140.8% | +44.8% | -13.5% | -399.2% | +127.4% | -3.3% | -397.1% | +129.6% | +50.1% | -5.1% | -141.8% |
| YoY Change | — | — | — | — | +21.8% | +45.6% | -56.6% | +1.6% | -25.4% | +22.2% | +548.0% | -53.1% | +2.6% | -31.5% | +21.3% | -14.8% | +32.2% | — | +82.3% |
Range-$1.45B – $562.00M
CAGR-15.3%
Avg YoY Growth+42.6%
Median YoY Growth+11.9%
Current Streak2 quarters decline
Change in Accrued Liabilities at Other Companies
Frequently Asked Questions
- What is Caterpillar's change in accrued liabilities?
- Caterpillar (CAT) reported change in accrued liabilities of -$202.00M in Q1 2026.
- How has Caterpillar's change in accrued liabilities changed year-over-year?
- Caterpillar's change in accrued liabilities increased by 82.3% year-over-year, from -$1.14B to -$202.00M.
- What is the long-term trend for Caterpillar's change in accrued liabilities?
- Over 3 years (2021 to 2025), Caterpillar's change in accrued liabilities has grown at a -44.7% compound annual growth rate (CAGR), from $1.11B to $187.00M.
- What does change in accrued liabilities mean?
- The net change in expenses that have been recognized but not yet paid.