Operating
Increase (Decrease) in Prepaid Expense and Other Assets
Copart Increase (Decrease) in Prepaid Expense and Other Assets increased by 9.1% to -$7.89M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 86.6%, from -$59.03M to -$7.89M.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ1 2026Nov 24, 2025
How to read this metric
An increase represents a cash outflow for future benefits, while a decrease represents the realization of previously paid expenses, effectively freeing up cash flow.
Detailed definition
This tracks changes in prepayments for goods or services that will be consumed in future periods. An increase in these a...
Peer comparison
Standard working capital metric; peers will show similar fluctuations based on their procurement and service contract cycles.
Metric ID:
operating_increase_decrease_in_prepaid_deferred_expense__313362Historical Data
16 periods
| Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q1 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$1.08M | -$146.00K | -$3.07M | $22.96M | $17.95M | $35.30M | $4.65M | $26.12M | $40.54M | $0.00 | $4.78M | $31.25M | -$59.03M | $5.91M | -$8.68M | -$7.89M |
| QoQ Change | — | +86.4% | <-999% | +847.6% | -21.8% | +96.6% | -86.8% | +461.2% | +55.2% | -100.0% | — | +554.5% | -288.9% | +110.0% | -246.9% | +9.1% |
| YoY Change | — | — | — | — | >999% | >999% | -74.1% | — | +14.8% | — | +2.6% | +19.7% | -245.6% | +23.8% | -127.8% | +86.6% |
Range-$59.03M – $40.54M
CAGR+70.1%
Avg YoY Growth+271.7%
Median YoY Growth+17.2%
Increase (Decrease) in Prepaid Expense and Other Assets at Other Companies
Frequently Asked Questions
- What is Copart's increase (decrease) in prepaid expense and other assets?
- Copart (CPRT) reported increase (decrease) in prepaid expense and other assets of -$7.89M in Q3 2025.
- How has Copart's increase (decrease) in prepaid expense and other assets changed year-over-year?
- Copart's increase (decrease) in prepaid expense and other assets increased by 86.6% year-over-year, from -$59.03M to -$7.89M.
- What does increase (decrease) in prepaid expense and other assets mean?
- The net change in cash spent on expenses paid in advance.