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Chevron CVX Accrued Expenses

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Other financials

Income statement

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Revenue$70.1B+56.3%
Gross profit$33.4B+86.2%
Net income$12.1B+385%
EPS (diluted)$6.11+321%

Balance sheet

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Cash & equivalents$9.6B+78.3%
Total debt$37.1B+25.8%
Total equity$189.88B+29.7%
Total assets$330.14B+31.6%

Cash flow

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Operating cash flow$22.6B+164%
CapEx$4.5B+22.3%
Free cash flow$18.1B+272%

Valuation

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Market cap$371.27B+19.5%
Enterprise value$398.76B+19.1%
P/E18×-4.6×
P/S1.7×+0.1×

Profitability

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Gross margin45.4%+4.8pp
Net margin9.6%+2.5pp
FCF margin12.5%+4.3pp

Returns & leverage

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Return on equity12.2%+3.3pp
Debt / equity0.2×0.0×
Current ratio1.3×+0.3×

Where this comes from

Reported directly by Chevron in its filing.

Tagged under the XBRL concept us-gaap:AccruedLiabilitiesCurrent.

The source filing: Chevron’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 11:12 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000093410-26-000167
Line itemAt June 30,2026At December 31,2025
Liabilities and Equity
Short-term debt$401$977
Accounts payable24,41919,280
Accrued liabilities10,84010,763
Federal and other taxes on income2,204844
Other taxes payable1,3771,523
Total Current Liabilities39,24133,387
Long-term debt36,67439,781

Item 1.Consolidated Financial Statements

FAQ

What is Chevron's accrued expenses?
Chevron (CVX) reported accrued expenses of $10.84B in Q2 2026.
How has Chevron's accrued expenses changed year-over-year?
Chevron's accrued expenses increased by 766.5% year-over-year, from $1.25B to $10.84B.
What is the long-term trend for Chevron's accrued expenses?
Over 5 years (2020 to 2025), Chevron's accrued expenses has grown at a 157.5% compound annual growth rate (CAGR), from $95M to $10.76B.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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