Current Liabilities

Gift card liability

Restaurant Brands International Gift card liability decreased by 23.3% to $191.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 4.4%, from $183.00M to $191.00M. Over 5 years (FY 2020 to FY 2025), Gift card liability shows an upward trend with a 5.4% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryGrowth
SignalHigher is better
VolatilityModerate
First reportedQ4 2019
Last reportedQ1 2026

How to read this metric

An increase suggests strong brand loyalty and future sales potential, while a decrease may indicate higher redemption rates or slowing gift card sales.

Detailed definition

This represents the obligation to provide goods or services in the future in exchange for gift cards sold to customers....

Peer comparison

Highly relevant for retail and restaurant companies; serves as a proxy for brand strength and customer engagement.

Metric ID: current_liabilities_contract_with_customer_liability_gift_cards

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$149.00M$137.00M$221.00M$169.00M$163.00M$148.00M$230.00M$174.00M$174.00M$159.00M$248.00M$187.00M$181.00M$170.00M$236.00M$183.00M$189.00M$170.00M$249.00M$191.00M
QoQ Change-8.1%+61.3%-23.5%-3.6%-9.2%+55.4%-24.3%+0.0%-8.6%+56.0%-24.6%-3.2%-6.1%+38.8%-22.5%+3.3%-10.1%+46.5%-23.3%
YoY Change+9.4%+8.0%+4.1%+3.0%+6.7%+7.4%+7.8%+7.5%+4.0%+6.9%-4.8%-2.1%+4.4%+0.0%+5.5%+4.4%
Range$137.00M$249.00M
CAGR+5.4%
Avg YoY Growth+4.5%
Median YoY Growth+5.0%

Frequently Asked Questions

What is Restaurant Brands International's gift card liability?
Restaurant Brands International (QSR) reported gift card liability of $191.00M in Q1 2026.
How has Restaurant Brands International's gift card liability changed year-over-year?
Restaurant Brands International's gift card liability increased by 4.4% year-over-year, from $183.00M to $191.00M.
What is the long-term trend for Restaurant Brands International's gift card liability?
Over 5 years (2020 to 2025), Restaurant Brands International's gift card liability has grown at a 5.4% compound annual growth rate (CAGR), from $191.00M to $249.00M.
What does gift card liability mean?
The value of outstanding gift cards that customers have not yet redeemed.