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Caterpillar CAT Other accrued liabilities

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Other financials

Income statement

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Revenue$17.4B+22.2%
Gross profit$6.1B+15.6%
Operating income$3.1B+19.6%
Net income$2.5B+27.2%
EPS (diluted)$5.47+30.2%

Balance sheet

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Cash & equivalents$4.1B+14.3%
Total debt$36.9B+14.2%
Total equity$21.3B+9.4%
Total assets$95.6B+12.4%

Cash flow

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Operating cash flow$1.9B+45.1%
CapEx$728.0M+2.5%
Free cash flow$1.1B+97.2%

Valuation

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Market cap$458.04B+109%
P/E48.6×+26.5×
P/S6.5×+3.0×

Profitability

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Gross margin96.6%-4.4pp
Operating margin16.5%-2.7pp
Net margin13.3%-2.4pp
FCF margin13.4%-0.9pp

Returns & leverage

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Return on equity43.5%-11.8pp
Debt / equity1.7×+0.1×
Current ratio1.4×0.0×

Where this comes from

Reported directly by Caterpillar in its filing.

Tagged under the XBRL concept us-gaap:OtherLiabilitiesCurrent.

The official record: Caterpillar’s 10-Q, filed May 6, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Caterpillar's other accrued liabilities?
Caterpillar (CAT) reported other accrued liabilities of $2.57B in Q1 2026.
How has Caterpillar's other accrued liabilities changed year-over-year?
Caterpillar's other accrued liabilities decreased by 9.4% year-over-year, from $2.83B to $2.57B.
What is the long-term trend for Caterpillar's other accrued liabilities?
Over 5 years (2020 to 2025), Caterpillar's other accrued liabilities has grown at a 6.8% compound annual growth rate (CAGR), from $2.02B to $2.8B.
What does other accrued liabilities mean?
This captures miscellaneous short-term obligations that do not fit into standard categories like accounts payable or accrued compensation. It often includes items such as customer deposits, short-term tax provisions, or other minor contractual liabilities. It provides insight into the breadth of the company's short-term financial commitments.