Other

Increase (Decrease) in Accounts and Other Receivables

SBA Communications Increase (Decrease) in Accounts and Other Receivables decreased by 184.0% to -$15.96M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 53.5%, from -$10.40M to -$15.96M. Over 2 years (FY 2021 to FY 2025), Increase (Decrease) in Accounts and Other Receivables shows an upward trend with a 21.3% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ1 2017
Last reportedQ1 2026May 5, 2026

How to read this metric

An increase suggests slower cash collection or higher credit sales, while a decrease indicates improved collection efficiency or lower credit sales.

Detailed definition

Represents the net change in the balance of accounts receivable and other short-term receivables during the reporting pe...

Peer comparison

Standard across all industries; peers in the utility sector typically show seasonal fluctuations based on billing cycles.

Metric ID: other_increase_decrease_in_accounts_and_other_receivables

Historical Data

17 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value-$11.11M$12.95M$31.87M$9.81M$0.00$25.82M$47.46M-$9.10M-$40.46M-$9.11M-$51.09M-$29.27M-$10.40M$31.13M$16.52M$19.00M-$15.96M
QoQ Change+216.6%+146.0%-69.2%-100.0%+83.8%-119.2%-344.5%+77.5%-461.0%+42.7%+64.5%+399.3%-46.9%+15.1%-184.0%
YoY Change+100.0%+99.3%+48.9%-192.8%-135.3%-461.3%+27.7%+79.6%+206.4%-53.5%
Range-$51.09M$47.46M
CAGR+9.5%
Avg YoY Growth-28.1%
Median YoY Growth+38.3%

Frequently Asked Questions

What is SBA Communications's increase (decrease) in accounts and other receivables?
SBA Communications (SBAC) reported increase (decrease) in accounts and other receivables of -$15.96M in Q1 2026.
How has SBA Communications's increase (decrease) in accounts and other receivables changed year-over-year?
SBA Communications's increase (decrease) in accounts and other receivables decreased by 53.5% year-over-year, from -$10.40M to -$15.96M.
What is the long-term trend for SBA Communications's increase (decrease) in accounts and other receivables?
Over 2 years (2021 to 2025), SBA Communications's increase (decrease) in accounts and other receivables has grown at a 21.3% compound annual growth rate (CAGR), from $38.24M to $56.25M.
What does increase (decrease) in accounts and other receivables mean?
The net change in money owed to the company by customers and other parties.