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Operating

Accrued compensation and employee benefits

Nucor Accrued compensation and employee benefits decreased by 208.4% to -$168M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 45.5%, from -$308M to -$168M.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026May 13, 2026

How to read this metric

An increase suggests accrued but unpaid bonuses or benefits, while a decrease indicates the payout of previously accrued employee liabilities.

Detailed definition

Captures the net change in obligations related to employee compensation, benefits, and payroll taxes. It serves as an in...

Peer comparison

Standard line item for labor-intensive industries; peers often show stability unless there are major restructuring or bonus events.

Metric ID: operating_increase_decrease_in_employee_related_liabilities

Historical Data

13 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q1 '24Q4 '24Q1 '25Q3 '25Q1 '26
Value$315.49M$450.12M$161.65M-$658.27M$405.51M$374M$33.76M-$858.93M-$596M-$71M-$308M$155M-$168M
QoQ Change+42.7%-64.1%-507.2%+161.6%-7.8%-91.0%<-999%+30.6%+88.1%-333.8%+150.3%-208.4%
YoY Change+28.5%-16.9%-79.1%-30.5%+30.6%+48.3%+45.5%
Range-$858.93M$450.12M
CAGR-18.9%
Avg YoY Growth+3.8%
Median YoY Growth+28.5%

Frequently Asked Questions

What is Nucor's accrued compensation and employee benefits?
Nucor (NUE) reported accrued compensation and employee benefits of -$168M in Q1 2026.
How has Nucor's accrued compensation and employee benefits changed year-over-year?
Nucor's accrued compensation and employee benefits increased by 45.5% year-over-year, from -$308M to -$168M.
What does accrued compensation and employee benefits mean?
The net change in unpaid employee compensation and benefit obligations.