Operating

Other accrued liabilities and gift card liability

Restaurant Brands International Other accrued liabilities and gift card liability increased by 5.9% to -$176.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 5.9%, from -$187.00M to -$176.00M. Over 2 years (FY 2021 to FY 2023), Other accrued liabilities and gift card liability shows a downward trend with a -63.3% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalHigher is better
VolatilityModerate
First reportedQ1 2014
Last reportedQ1 2026May 6, 2026

How to read this metric

An increase indicates cash retention through deferred obligations, while a decrease reflects the settlement of these liabilities.

Detailed definition

Tracks the net change in miscellaneous accrued liabilities, including gift card liabilities, which represent obligations...

Peer comparison

Common in the restaurant and retail sectors where gift card programs and operational accruals are significant.

Metric ID: operating_increase_decrease_in_other_accrued_liabilities_2ed74f

Historical Data

15 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q1 '25Q1 '26
Value-$12.00M$42.00M$154.00M-$91.00M-$108.00M$125.00M$111.00M-$123.00M-$12.00M$73.00M$71.00M-$175.00M-$35.00M-$187.00M-$176.00M
QoQ Change+450.0%+266.7%-159.1%-18.7%+215.7%-11.2%-210.8%+90.2%+708.3%-2.7%-346.5%+80.0%-434.3%+5.9%
YoY Change-800.0%+197.6%-27.9%-35.2%+88.9%-41.6%-36.0%-42.3%-191.7%-6.9%+5.9%
Range-$187.00M$154.00M
CAGR+115.4%
Avg YoY Growth-80.8%
Median YoY Growth-35.2%

Frequently Asked Questions

What is Restaurant Brands International's other accrued liabilities and gift card liability?
Restaurant Brands International (QSR) reported other accrued liabilities and gift card liability of -$176.00M in Q1 2026.
How has Restaurant Brands International's other accrued liabilities and gift card liability changed year-over-year?
Restaurant Brands International's other accrued liabilities and gift card liability increased by 5.9% year-over-year, from -$187.00M to -$176.00M.
What is the long-term trend for Restaurant Brands International's other accrued liabilities and gift card liability?
Over 2 years (2021 to 2023), Restaurant Brands International's other accrued liabilities and gift card liability has grown at a -63.3% compound annual growth rate (CAGR), from $67.00M to $9.00M.
What does other accrued liabilities and gift card liability mean?
The change in miscellaneous short-term obligations and deferred revenue items like gift cards.