Discontinued — last reported Q4 '25

Operating

Change in accrued investment income

SBA Communications Change in accrued investment income decreased by 32.4% to $25.70M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 4.6%, from $26.94M to $25.70M.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025

How to read this metric

A significant increase may indicate a delay in cash collection or a growth in the underlying investment portfolio generating accrued interest.

Detailed definition

The change in interest and dividends earned on investments that have been recognized but not yet received in cash. This...

Peer comparison

Standard working capital metric for any firm with significant investment portfolios.

Metric ID: change_in_accrued_investment_income

Historical Data

15 periods
 Q2 '21Q3 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q1 '26
Value-$39.39M$39.92M$25.38M-$27.14M$25.73M$25.96M-$27.02M$24.83M$24.78M-$25.43M$25.48M$26.94M-$40.45M$38.00M$25.70M
QoQ Change+201.3%-36.4%-206.9%+194.8%+0.9%-204.1%+191.9%-0.2%-202.6%+200.2%+5.7%-250.1%+194.0%-32.4%
YoY Change+31.1%-35.5%+2.3%+0.4%-3.5%-4.5%+5.9%+2.6%+8.7%-59.1%+49.1%-4.6%
Range-$40.45M$39.92M
CAGR-11.5%
Avg YoY Growth-0.6%
Median YoY Growth+1.3%

Frequently Asked Questions

What is SBA Communications's change in accrued investment income?
SBA Communications (SBAC) reported change in accrued investment income of $25.70M in Q1 2026.
How has SBA Communications's change in accrued investment income changed year-over-year?
SBA Communications's change in accrued investment income decreased by 4.6% year-over-year, from $26.94M to $25.70M.
What does change in accrued investment income mean?
The change in income earned from investments that has not yet been paid out in cash.