Operating
Increase (Decrease) in Deferred Charges
Paychex Increase (Decrease) in Deferred Charges decreased by 5.9% to $68.50M in Q2 2025 compared to the prior quarter. Year-over-year, this metric grew by 32.8%, from $51.60M to $68.50M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Deferred Charges shows an upward trend with a 4.3% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ1 2017
Last reportedQ1 2026Sep 30, 2025
How to read this metric
An increase in deferred charges represents a cash outflow, while a decrease represents a release of cash as the expense is recognized.
Detailed definition
This represents changes in costs that have been paid in advance but are recognized as expenses over future periods. It t...
Peer comparison
Generally low impact for most companies, but can fluctuate based on large-scale maintenance or service contracts.
Metric ID:
operating_increase_decrease_in_deferred_chargesHistorical Data
18 periods
| 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 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $61.20M | $53.70M | $68.40M | $68.00M | $77.00M | $64.50M | $58.60M | $72.50M | $73.80M | $62.20M | $45.60M | $76.50M | $60.60M | $51.60M | $97.00M | $25.10M | $72.80M | $68.50M |
| QoQ Change | — | -12.3% | +27.4% | -0.6% | +13.2% | -16.2% | -9.1% | +23.7% | +1.8% | -15.7% | -26.7% | +67.8% | -20.8% | -14.9% | +88.0% | -74.1% | +190.0% | -5.9% |
| YoY Change | — | — | — | — | +25.8% | +20.1% | -14.3% | +6.6% | -4.2% | -3.6% | -22.2% | +5.5% | -17.9% | -17.0% | +112.7% | -67.2% | +20.1% | +32.8% |
Range$25.10M – $97.00M
CAGR+2.7%
Avg YoY Growth+5.5%
Median YoY Growth+1.0%
Increase (Decrease) in Deferred Charges at Other Companies
Frequently Asked Questions
- What is Paychex's increase (decrease) in deferred charges?
- Paychex (PAYX) reported increase (decrease) in deferred charges of $68.50M in Q2 2025.
- How has Paychex's increase (decrease) in deferred charges changed year-over-year?
- Paychex's increase (decrease) in deferred charges increased by 32.8% year-over-year, from $51.60M to $68.50M.
- What is the long-term trend for Paychex's increase (decrease) in deferred charges?
- Over 4 years (2021 to 2025), Paychex's increase (decrease) in deferred charges has grown at a 4.3% compound annual growth rate (CAGR), from $208.00M to $246.50M.
- What does increase (decrease) in deferred charges mean?
- The net change in cash related to expenses paid in advance for future periods.