Operating
Income tax provision in excess of income tax payments
Qualcomm Income tax provision in excess of income tax payments decreased by 2212.7% to -$6.15B in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 436.5%, from -$1.15B to -$6.15B. Over 2 years (FY 2023 to FY 2025), Income tax provision in excess of income tax payments shows an upward trend with a 77.1% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ2 2026Apr 29, 2026
How to read this metric
A large positive adjustment suggests the company is deferring cash tax payments, improving current liquidity.
Detailed definition
This metric captures the timing difference between the income tax expense recognized on the income statement and the act...
Peer comparison
Varies significantly based on global tax jurisdictions and R&D tax credit utilization.
Metric ID:
operating_income_tax_provision_less_than_in_excess_of_in_3132a6Historical Data
18 periods
| Q3 '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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$123.00M | $272.00M | -$675.00M | $169.00M | -$120.00M | -$511.00M | -$205.00M | -$433.00M | -$1.01B | -$752.00M | -$774.00M | -$526.00M | $247.00M | -$1.15B | -$636.00M | $5.52B | $291.00M | -$6.15B |
| QoQ Change | — | +321.1% | -348.2% | +125.0% | -171.0% | -325.8% | +59.9% | -111.2% | -133.7% | +25.7% | -2.9% | +32.0% | +147.0% | -564.0% | +44.5% | +967.1% | -94.7% | <-999% |
| YoY Change | — | — | — | +237.4% | -144.1% | +24.3% | -221.3% | — | -743.3% | -47.2% | -277.6% | -21.5% | +124.4% | -52.4% | +17.8% | >999% | +17.8% | -436.5% |
Range-$6.15B – $5.52B
CAGR+151.0%
Avg YoY Growth-26.7%
Median YoY Growth-34.3%
Current Streak2 quarters decline
Income tax provision in excess of income tax payments at Other Companies
Frequently Asked Questions
- What is Qualcomm's income tax provision in excess of income tax payments?
- Qualcomm (QCOM) reported income tax provision in excess of income tax payments of -$6.15B in Q1 2026.
- How has Qualcomm's income tax provision in excess of income tax payments changed year-over-year?
- Qualcomm's income tax provision in excess of income tax payments decreased by 436.5% year-over-year, from -$1.15B to -$6.15B.
- What is the long-term trend for Qualcomm's income tax provision in excess of income tax payments?
- Over 2 years (2023 to 2025), Qualcomm's income tax provision in excess of income tax payments has grown at a 77.1% compound annual growth rate (CAGR), from -$1.27B to $3.98B.
- What does income tax provision in excess of income tax payments mean?
- The difference between the tax expense reported on the books and the actual cash paid to the government.