Operating
Change in deferred commissions
Salesforce Change in deferred commissions increased by 35.0% to $548.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 27.4%, from $430.00M to $548.00M. Over 3 years (FY 2022 to FY 2025), Change in deferred commissions shows relatively stable performance with a -2.4% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ3 2026Dec 4, 2025
How to read this metric
An increase represents higher cash outflows for sales commissions, often signaling aggressive growth in bookings.
Detailed definition
This reflects the net change in capitalized sales commissions during the period. It represents the cash outflow associat...
Peer comparison
Standard metric for subscription businesses with high sales commission structures.
Metric ID:
change_in_deferred_commissionsHistorical Data
19 periods
| Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $355.00M | $463.00M | $405.00M | $1.06B | $399.00M | $505.00M | $375.00M | $1.07B | $275.00M | $331.00M | $300.00M | $966.00M | $248.00M | $427.00M | $430.00M | $1.02B | $365.00M | $406.00M | $548.00M |
| QoQ Change | — | +30.4% | -12.5% | +161.7% | -62.4% | +26.6% | -25.7% | +184.3% | -74.2% | +20.4% | -9.4% | +222.0% | -74.3% | +72.2% | +0.7% | +136.3% | -64.1% | +11.2% | +35.0% |
| YoY Change | — | — | — | — | +12.4% | +9.1% | -7.4% | +0.6% | -31.1% | -34.5% | -20.0% | -9.4% | -9.8% | +29.0% | +43.3% | +5.2% | +47.2% | -4.9% | +27.4% |
Range$248.00M – $1.07B
CAGR+10.1%
Avg YoY Growth+3.8%
Median YoY Growth+0.6%
Current Streak2 quarters growth
Change in deferred commissions at Other Companies
Frequently Asked Questions
- What is Salesforce's change in deferred commissions?
- Salesforce (CRM) reported change in deferred commissions of $548.00M in Q3 2025.
- How has Salesforce's change in deferred commissions changed year-over-year?
- Salesforce's change in deferred commissions increased by 27.4% year-over-year, from $430.00M to $548.00M.
- What is the long-term trend for Salesforce's change in deferred commissions?
- Over 3 years (2022 to 2025), Salesforce's change in deferred commissions has grown at a -2.4% compound annual growth rate (CAGR), from $2.28B to $2.12B.
- What does change in deferred commissions mean?
- The net cash spent on sales commissions that are recorded as assets rather than immediate expenses.