Operating
Accrued compensation and employee benefits
Coherent Accrued compensation and employee benefits decreased by 245.7% to -$48.21M in Q3 2025 compared to the prior quarter. Year-over-year, this metric declined by 211.7%, from -$15.47M to -$48.21M. Over 2 years (FY 2021 to FY 2025), Accrued compensation and employee benefits shows an upward trend with a 62.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2016
Last reportedQ1 2026Nov 5, 2025
How to read this metric
An increase suggests deferred cash outflows for compensation, while a decrease indicates the settlement of these liabilities, impacting short-term cash flow.
Detailed definition
This reflects the net change in obligations to employees, including accrued bonuses, vacation pay, and other compensatio...
Peer comparison
Standard operating working capital metric across all industries.
Metric ID:
operating_increase_decrease_in_employee_related_liabilitiesHistorical Data
15 periods
| Q4 '21 | Q1 '22 | Q3 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $39.96M | -$56.27M | -$15.80M | -$44.91M | $56.09M | -$66.07M | -$5.70M | $7.48M | $759.00K | $35.06M | -$15.47M | -$97.00K | $45.44M | $33.09M | -$48.21M |
| QoQ Change | — | -240.8% | +71.9% | -184.3% | +224.9% | -217.8% | +91.4% | +231.2% | -89.9% | >999% | -144.1% | +99.4% | >999% | -27.2% | -245.7% |
| YoY Change | — | — | — | +20.2% | — | -318.2% | — | +116.7% | +101.1% | +714.9% | -306.7% | — | >999% | -5.6% | -211.7% |
Range-$66.07M – $56.09M
CAGR+5.5%
Avg YoY Growth+666.3%
Median YoY Growth+20.2%
Current Streak2 quarters decline
Accrued compensation and employee benefits at Other Companies
Frequently Asked Questions
- What is Coherent's accrued compensation and employee benefits?
- Coherent (COHR) reported accrued compensation and employee benefits of -$48.21M in Q3 2025.
- How has Coherent's accrued compensation and employee benefits changed year-over-year?
- Coherent's accrued compensation and employee benefits decreased by 211.7% year-over-year, from -$15.47M to -$48.21M.
- What is the long-term trend for Coherent's accrued compensation and employee benefits?
- Over 2 years (2021 to 2025), Coherent's accrued compensation and employee benefits has grown at a 62.2% compound annual growth rate (CAGR), from $23.93M to $62.96M.
- What does accrued compensation and employee benefits mean?
- The change in money owed to employees for earned but unpaid compensation.