Increase (Decrease) in Prepaid Expense and Other Assets
SBA Communications Increase (Decrease) in Prepaid Expense and Other Assets decreased by 98.7% to $740.00K in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 84.1%, from $4.64M to $740.00K. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Prepaid Expense and Other Assets shows an upward trend with a 27.4% CAGR.
Analysis
How to read this metric
An increase represents a cash outflow for future benefits, while a decrease represents the realization of previously paid expenses, effectively freeing up cash flow.
Detailed definition
This tracks changes in prepayments for goods or services that will be consumed in future periods. An increase in these a...
Peer comparison
Standard working capital metric; peers will show similar fluctuations based on their procurement and service contract cycles.
operating_increase_decrease_in_prepaid_deferred_expense__313362Historical Data
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $6.11M | $22.99M | $2.65M | $2.20M | $12.60M | $16.64M | $0.00 | $4.24M | $13.75M | $5.51M | $12.00M | $722.00K | $4.95M | $11.33M | $2.48M | $4.64M | $0.00 | $10.97M | $58.90M | $740.00K |
| QoQ Change | — | +276.2% | -88.5% | -17.1% | +472.6% | +32.0% | -100.0% | — | +224.7% | -59.9% | +117.6% | -94.0% | +585.5% | +128.9% | -78.1% | +87.0% | -100.0% | — | +437.0% | -98.7% |
| YoY Change | — | — | — | — | +106.2% | -27.6% | -100.0% | +92.4% | +9.1% | -66.9% | — | -83.0% | -64.0% | +105.5% | -79.3% | +542.9% | -100.0% | -3.2% | >999% | -84.1% |
Increase (Decrease) in Prepaid Expense and Other Assets at Other Companies
Frequently Asked Questions
- What is SBA Communications's increase (decrease) in prepaid expense and other assets?
- SBA Communications (SBAC) reported increase (decrease) in prepaid expense and other assets of $740.00K in Q1 2026.
- How has SBA Communications's increase (decrease) in prepaid expense and other assets changed year-over-year?
- SBA Communications's increase (decrease) in prepaid expense and other assets decreased by 84.1% year-over-year, from $4.64M to $740.00K.
- What is the long-term trend for SBA Communications's increase (decrease) in prepaid expense and other assets?
- Over 4 years (2021 to 2025), SBA Communications's increase (decrease) in prepaid expense and other assets has grown at a 27.4% compound annual growth rate (CAGR), from $28.24M to $74.51M.
- What does increase (decrease) in prepaid expense and other assets mean?
- The net change in cash spent on expenses paid in advance.