Operating
Change in Accrued Liabilities
Roku, Inc. Change in Accrued Liabilities decreased by 444.3% to -$41.34M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 28.7%, from -$57.98M to -$41.34M. Over 3 years (FY 2021 to FY 2025), Change in Accrued Liabilities shows a downward trend with a -14.8% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2015
Last reportedQ1 2026May 1, 2026
How to read this metric
An increase provides a temporary cash benefit, while a decrease reflects the settlement of these accrued obligations.
Detailed definition
Tracks the change in expenses that have been incurred but not yet paid, such as accrued payroll or taxes. It represents...
Peer comparison
Standard accounting metric across all sectors.
Metric ID:
change_in_accrued_liabilitiesHistorical Data
18 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0 | $17.66M | $94.73M | $11.18M | -$11.66M | $27.73M | $140.27M | -$92.5M | $162.51M | -$109.59M | $42.88M | $80.76M | $24.34M | -$57.98M | $9.03M | $124.57M | $12.01M | -$41.34M |
| QoQ Change | — | — | +436.4% | -88.2% | -204.3% | +337.8% | +405.8% | -165.9% | +275.7% | -167.4% | +139.1% | +88.4% | -69.9% | -338.2% | +115.6% | >999% | -90.4% | -444.3% |
| YoY Change | — | — | — | — | — | +57.0% | +48.1% | -927.3% | +486.0% | -18.5% | — | -50.3% | — | +47.1% | -78.9% | +54.2% | -50.7% | +28.7% |
Range-$109.59M – $162.51M
Avg YoY Growth-36.8%
Median YoY Growth+28.7%
Current Streak2 quarters decline
Change in Accrued Liabilities at Other Companies
Frequently Asked Questions
- What is Roku, Inc.'s change in accrued liabilities?
- Roku, Inc. (ROKU) reported change in accrued liabilities of -$41.34M in Q1 2026.
- How has Roku, Inc.'s change in accrued liabilities changed year-over-year?
- Roku, Inc.'s change in accrued liabilities increased by 28.7% year-over-year, from -$57.98M to -$41.34M.
- What is the long-term trend for Roku, Inc.'s change in accrued liabilities?
- Over 3 years (2021 to 2025), Roku, Inc.'s change in accrued liabilities has grown at a -14.8% compound annual growth rate (CAGR), from $141.44M to $87.62M.
- What does change in accrued liabilities mean?
- The change in expenses the company has recorded but not yet paid.