Operating
Accounts Receivable, Credit Loss Expense (Reversal)
Paychex Accounts Receivable, Credit Loss Expense (Reversal) increased by 275.6% to $16.90M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 225.0%, from $5.20M to $16.90M. Over 2 years (FY 2023 to FY 2025), Accounts Receivable, Credit Loss Expense (Reversal) shows an upward trend with a 16.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2014
Last reportedQ3 2026Mar 26, 2026
How to read this metric
An increase may signal deteriorating customer credit health or a more aggressive sales strategy targeting riskier clients.
Detailed definition
This represents the estimated expense for accounts receivable that the company believes will not be collected. It serves...
Peer comparison
Standard metric for any business extending credit terms to customers.
Metric ID:
operating_provision_for_doubtful_accountsHistorical Data
18 periods
| Q1 '22 | Q2 '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 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$3.60M | $11.70M | $9.30M | $4.50M | $5.50M | $3.10M | $4.60M | $4.30M | $8.10M | $2.50M | $4.90M | $7.50M | $4.90M | $5.20M | $6.60M | $7.70M | $4.50M | $16.90M |
| QoQ Change | — | +425.0% | -20.5% | -51.6% | +22.2% | -43.6% | +48.4% | -6.5% | +88.4% | -69.1% | +96.0% | +53.1% | -34.7% | +6.1% | +26.9% | +16.7% | -41.6% | +275.6% |
| YoY Change | — | — | — | +225.0% | -53.0% | — | -50.5% | -4.4% | +47.3% | -19.4% | +6.5% | +74.4% | -39.5% | +108.0% | +34.7% | +2.7% | -8.2% | +225.0% |
Range-$3.60M – $16.90M
CAGR+43.9%
Avg YoY Growth+39.2%
Median YoY Growth+4.6%
Accounts Receivable, Credit Loss Expense (Reversal) at Other Companies
Frequently Asked Questions
- What is Paychex's accounts receivable, credit loss expense (reversal)?
- Paychex (PAYX) reported accounts receivable, credit loss expense (reversal) of $16.90M in Q4 2025.
- How has Paychex's accounts receivable, credit loss expense (reversal) changed year-over-year?
- Paychex's accounts receivable, credit loss expense (reversal) increased by 225.0% year-over-year, from $5.20M to $16.90M.
- What is the long-term trend for Paychex's accounts receivable, credit loss expense (reversal)?
- Over 2 years (2023 to 2025), Paychex's accounts receivable, credit loss expense (reversal) has grown at a 16.9% compound annual growth rate (CAGR), from $17.70M to $24.20M.
- What does accounts receivable, credit loss expense (reversal) mean?
- The estimated cost of customers failing to pay their invoices.