Other
Increase (Decrease) in Prepaid Expense and Other Assets
Paychex Increase (Decrease) in Prepaid Expense and Other Assets decreased by 154.4% to -$20.30M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 71.5%, from -$71.20M to -$20.30M. Over 3 years (FY 2021 to FY 2025), Increase (Decrease) in Prepaid Expense and Other Assets shows a downward trend with a -8.8% CAGR.
Analysis
StatementIncome Statement
SectionOther
CategoryLiquidity
SignalContext dependent
VolatilityStable
First reportedQ1 2014
Last reportedQ3 2026Mar 26, 2026
How to read this metric
Large increases may indicate significant upfront payments for software licenses, insurance, or other long-term service contracts.
Detailed definition
The change in payments made in advance for goods or services to be received in future periods. This represents a use of...
Peer comparison
Standard working capital component found in the cash flow statement of most companies.
Metric ID:
other_increase_decrease_in_prepaid_deferred_expense_and__8bfef6Historical Data
19 periods
| Q4 '21 | Q1 '22 | Q2 '22 | Q3 '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 | $19.60M | -$23.20M | $58.40M | -$8.60M | -$23.70M | $67.10M | -$31.30M | $5.70M | -$38.10M | $84.40M | -$55.50M | $34.40M | -$26.30M | $95.20M | -$71.20M | $14.30M | -$29.50M | $37.30M | -$20.30M |
| QoQ Change | — | -218.4% | +351.7% | -114.7% | -175.6% | +383.1% | -146.6% | +118.2% | -768.4% | +321.5% | -165.8% | +162.0% | -176.5% | +462.0% | -174.8% | +120.1% | -306.3% | +226.4% | -154.4% |
| YoY Change | — | — | — | — | -2.2% | +14.9% | -264.0% | — | -60.8% | +25.8% | -77.3% | +503.5% | +31.0% | +12.8% | -28.3% | -58.4% | -12.2% | -60.8% | +71.5% |
Range-$71.20M – $95.20M
CAGR+0.8%
Avg YoY Growth+6.8%
Median YoY Growth-7.2%
Increase (Decrease) in Prepaid Expense and Other Assets at Other Companies
Frequently Asked Questions
- What is Paychex's increase (decrease) in prepaid expense and other assets?
- Paychex (PAYX) reported increase (decrease) in prepaid expense and other assets of -$20.30M in Q4 2025.
- How has Paychex's increase (decrease) in prepaid expense and other assets changed year-over-year?
- Paychex's increase (decrease) in prepaid expense and other assets increased by 71.5% year-over-year, from -$71.20M to -$20.30M.
- What is the long-term trend for Paychex's increase (decrease) in prepaid expense and other assets?
- Over 3 years (2021 to 2025), Paychex's increase (decrease) in prepaid expense and other assets has grown at a -8.8% compound annual growth rate (CAGR), from $15.80M to $12.00M.
- What does increase (decrease) in prepaid expense and other assets mean?
- The change in cash paid upfront for future expenses.