Discontinued — last reported Q1 '18

Current Assets

Allowance for Doubtful Accounts Receivable (Current)

CMS Energy Allowance for Doubtful Accounts Receivable (Current) increased by 18.5% to $32.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 10.3%, from $29.00M to $32.00M. Over 5 years (FY 2020 to FY 2025), Allowance for Doubtful Accounts Receivable (Current) shows relatively stable performance with a -1.4% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ3 2015
Last reportedQ1 2018

How to read this metric

A significant increase relative to receivables may signal deteriorating customer credit quality or economic headwinds in specific markets.

Detailed definition

This is a contra-asset account representing the estimated amount of accounts receivable that the company expects will no...

Peer comparison

Standard across all industries; peers in the medical device sector typically maintain low levels unless operating in high-risk emerging markets.

Metric ID: allowance_for_doubtful_accounts_receivable_current

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$27.00M$24.00M$20.00M$20.00M$24.00M$26.00M$27.00M$26.00M$27.00M$26.00M$21.00M$23.00M$23.00M$22.00M$23.00M$29.00M$30.00M$28.00M$27.00M$32.00M
QoQ Change-11.1%-16.7%+0.0%+20.0%+8.3%+3.8%-3.7%+3.8%-3.7%-19.2%+9.5%+0.0%-4.3%+4.5%+26.1%+3.4%-6.7%-3.6%+18.5%
YoY Change-11.1%+8.3%+35.0%+30.0%+12.5%+0.0%-22.2%-11.5%-14.8%-15.4%+9.5%+26.1%+30.4%+27.3%+17.4%+10.3%
Range$20.00M$32.00M
CAGR+3.6%
Avg YoY Growth+8.2%
Median YoY Growth+9.9%

Frequently Asked Questions

What is CMS Energy's allowance for doubtful accounts receivable (current)?
CMS Energy (CMS) reported allowance for doubtful accounts receivable (current) of $32.00M in Q1 2026.
How has CMS Energy's allowance for doubtful accounts receivable (current) changed year-over-year?
CMS Energy's allowance for doubtful accounts receivable (current) increased by 10.3% year-over-year, from $29.00M to $32.00M.
What is the long-term trend for CMS Energy's allowance for doubtful accounts receivable (current)?
Over 5 years (2020 to 2025), CMS Energy's allowance for doubtful accounts receivable (current) has grown at a -1.4% compound annual growth rate (CAGR), from $29.00M to $27.00M.
What does allowance for doubtful accounts receivable (current) mean?
The estimated portion of customer invoices that the company expects will never be paid.