Discontinued — last reported Q3 '25

Current Liabilities

Accrued Liabilities & Other

Dow Accrued Liabilities & Other decreased by 0.1% to $1.39B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 17.7%, from $1.69B to $1.39B. Over 5 years (FY 2020 to FY 2025), Accrued Liabilities & Other shows a downward trend with a -8.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ4 2015
Last reportedQ3 2025

How to read this metric

An increase may reflect growing operational scale or timing differences in payments, while a decrease could indicate improved cash management or reduced operational activity.

Detailed definition

This represents short-term obligations that have been incurred but not yet paid, such as employee compensation, taxes, o...

Peer comparison

Standard current liability category for most large-scale enterprises.

Metric ID: accrued_liabilities_and_other_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$2.64B$2.90B$2.84B$2.77B$2.82B$2.60B$2.28B$1.99B$1.88B$2.03B$1.80B$1.85B$1.99B$1.96B$1.69B$1.69B$1.70B$1.67B$1.39B$1.39B
QoQ Change+9.8%-2.0%-2.4%+1.9%-8.0%-12.4%-12.8%-5.3%+7.8%-11.3%+2.8%+7.7%-1.8%-13.4%-0.2%+0.4%-1.4%-16.7%-0.1%
YoY Change+7.1%-10.3%-19.8%-28.4%-33.5%-22.1%-21.0%-7.0%+5.9%-3.5%-5.7%-8.4%-14.7%-14.4%-17.7%-17.7%
Range$1.39B$2.90B
CAGR-12.6%
Avg YoY Growth-13.2%
Median YoY Growth-14.6%
Current Streak3 quarters decline

Frequently Asked Questions

What is Dow's accrued liabilities & other?
Dow (DOW) reported accrued liabilities & other of $1.39B in Q1 2026.
How has Dow's accrued liabilities & other changed year-over-year?
Dow's accrued liabilities & other decreased by 17.7% year-over-year, from $1.69B to $1.39B.
What is the long-term trend for Dow's accrued liabilities & other?
Over 5 years (2020 to 2025), Dow's accrued liabilities & other has grown at a -8.1% compound annual growth rate (CAGR), from $2.13B to $1.39B.
What does accrued liabilities & other mean?
Short-term debts for expenses that have been incurred but not yet paid.