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Share-based incentive compensation liabilities

Imperial Oil Share-based incentive compensation liabilities increased by 68.2% to $333M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 108.1%, from $160M to $333M. Over 5 years (FY 2020 to FY 2025), Share-based incentive compensation liabilities shows an upward trend with a 34.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2017
Last reportedQ1 2026May 4, 2026

How to read this metric

An increase may reflect rising share prices or increased grant activity, impacting future cash outflows.

Detailed definition

This represents the liability associated with share-based compensation plans that are expected to be settled in cash or...

Peer comparison

Common in companies with significant equity-based incentive programs for management and staff.

Metric ID: other_deferred_compensation_sharebased_arrangements_liab_8b8371

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$84M$94M$79M$111M$119M$121M$101M$99M$107M$130M$90M$128M$144M$165M$119M$160M$197M$270M$198M$333M
QoQ Change+11.9%-16.0%+40.5%+7.2%+1.7%-16.5%-2.0%+8.1%+21.5%-30.8%+42.2%+12.5%+14.6%-27.9%+34.5%+23.1%+37.1%-26.7%+68.2%
YoY Change+41.7%+28.7%+27.8%-10.8%-10.1%+7.4%-10.9%+29.3%+34.6%+26.9%+32.2%+25.0%+36.8%+63.6%+66.4%+108.1%
Range$79M$333M
CAGR+33.6%
Avg YoY Growth+31.1%
Median YoY Growth+29.0%

Frequently Asked Questions

What is Imperial Oil's share-based incentive compensation liabilities?
Imperial Oil (IMO) reported share-based incentive compensation liabilities of $333M in Q1 2026.
How has Imperial Oil's share-based incentive compensation liabilities changed year-over-year?
Imperial Oil's share-based incentive compensation liabilities increased by 108.1% year-over-year, from $160M to $333M.
What is the long-term trend for Imperial Oil's share-based incentive compensation liabilities?
Over 5 years (2020 to 2025), Imperial Oil's share-based incentive compensation liabilities has grown at a 34.5% compound annual growth rate (CAGR), from $45M to $198M.
What does share-based incentive compensation liabilities mean?
The value of employee stock-based awards that the company is obligated to pay out in cash or equivalent.