Operating
Change in AR
Microsoft Change in AR increased by 120.8% to $3.44B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 42.5%, from $5.98B to $3.44B. Over 4 years (FY 2021 to FY 2025), Change in AR shows an upward trend with a 13.0% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2013
Last reportedQ4 2025
How to read this metric
A large increase relative to sales growth may signal issues with collections or aggressive credit terms offered to customers.
Detailed definition
This represents the net change in the amount of money owed to the company by customers for goods or services delivered o...
Peer comparison
Companies with strong market power or direct-to-consumer models typically maintain lower accounts receivable relative to total sales.
Metric ID:
cf_change_in_accounts_receivableHistorical Data
19 periods
| Q2 '21 | Q3 '21 | Q4 '21 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $11.61B | -$10.49B | $5.54B | -$857.00M | $12.63B | -$11.73B | $3.16B | $1.41B | $11.24B | -$11.03B | $2.95B | $2.03B | $13.25B | -$14.04B | $5.98B | $2.46B | $16.18B | -$16.49B | $3.44B |
| QoQ Change | — | -190.3% | +152.9% | -115.5% | >999% | -192.8% | +127.0% | -55.5% | +698.6% | -198.1% | +126.7% | -31.3% | +553.2% | -206.0% | +142.6% | -58.8% | +557.4% | -201.9% | +120.8% |
| YoY Change | — | — | — | — | +8.9% | -11.9% | -42.9% | +264.3% | -11.0% | +5.9% | -6.7% | +44.0% | +17.8% | -27.2% | +102.6% | +21.4% | +22.1% | -17.5% | -42.5% |
Range-$16.49B – $16.18B
CAGR-23.7%
Avg YoY Growth+21.8%
Median YoY Growth+5.9%
Change in AR at Other Companies
Frequently Asked Questions
- What is Microsoft's change in ar?
- Microsoft (MSFT) reported change in ar of $3.44B in Q4 2025.
- How has Microsoft's change in ar changed year-over-year?
- Microsoft's change in ar decreased by 42.5% year-over-year, from $5.98B to $3.44B.
- What is the long-term trend for Microsoft's change in ar?
- Over 4 years (2021 to 2025), Microsoft's change in ar has grown at a 13.0% compound annual growth rate (CAGR), from $6.48B to $10.58B.
- What does change in ar mean?
- The change in the amount of money customers owe the company for recent purchases.