Operating
Accrued compensation and employee benefits
MicroStrategy Accrued compensation and employee benefits decreased by 25.2% to -$38.03M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 25.2%, from -$30.39M to -$38.03M.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ3 2026May 6, 2026
How to read this metric
An increase suggests deferred cash outflows for compensation, while a decrease indicates the settlement of these liabilities, impacting short-term cash flow.
Detailed definition
This reflects the net change in obligations to employees, including accrued bonuses, vacation pay, and other compensatio...
Peer comparison
Standard operating working capital metric across all industries.
Metric ID:
operating_increase_decrease_in_employee_related_liabilitiesHistorical Data
9 periods
| Q1 '22 | Q3 '22 | Q1 '23 | Q3 '23 | Q1 '24 | Q3 '24 | Q1 '25 | Q3 '25 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|
| Value | -$13.11M | -$12.74M | -$15.19M | -$16.33M | -$26.38M | -$13.28M | -$40.40M | -$30.39M | -$38.03M |
| QoQ Change | — | +2.8% | -19.2% | -7.5% | -61.6% | +49.7% | -204.2% | +24.8% | -25.2% |
| YoY Change | — | — | -15.9% | -28.2% | -73.7% | +18.7% | -53.1% | -128.8% | -25.2% |
Range-$40.40M – -$12.74M
CAGR+70.3%
Avg YoY Growth-43.7%
Median YoY Growth-28.2%
Accrued compensation and employee benefits at Other Companies
Frequently Asked Questions
- What is MicroStrategy's accrued compensation and employee benefits?
- MicroStrategy (MSTR) reported accrued compensation and employee benefits of -$38.03M in Q1 2026.
- How has MicroStrategy's accrued compensation and employee benefits changed year-over-year?
- MicroStrategy's accrued compensation and employee benefits decreased by 25.2% year-over-year, from -$30.39M to -$38.03M.
- What does accrued compensation and employee benefits mean?
- The change in money owed to employees for earned but unpaid compensation.