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SM Energy SM Investing activities: Changes in capital expenditure accruals

Investing activities: Changes in capital expenditure accruals at other companies

Occidental Petroleum logo
Occidental PetroleumOXY
-$25M-150%
Chord Energy logo
Chord EnergyCHRD
-$7.87M-117%
Charter Communications, Inc. logo
Charter Communications, Inc.CHTR
$77M-71.8%
US Foods logo
US FoodsUSFD
$64M+56.1%
Southern Copper logo
Southern CopperSCCO
$21.25M+329%
Electronic Arts logo
Electronic ArtsEA
$13M-13.3%

Other financials

Income statement

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Revenue$1.5B+75.0%
Gross profit$1.1B+69.5%
Operating income-$298.0M-208%
Net income-$335.0M-284%
EPS (diluted)-$1.68-206%

Balance sheet

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Cash & equivalents$449.0M+831,381%
Total debt$138.0M+111%
Total equity$6.9B+55.9%
Total assets$19.1B+118%

Cash flow

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Operating cash flow$640.0M+32.5%
CapEx$12.8M
Free cash flow$500.6M+43.7%

Valuation

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Market cap$6.51B+117%
P/E49.8×+46.1×
P/S1.7×+0.7×

Profitability

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Gross margin71.3%-4.4pp
Operating margin11.2%-28.2pp
Net margin3.5%-24.1pp
FCF margin50.1%+2.8pp

Returns & leverage

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Return on equity2.3%-17.9pp
Debt / equity0.0×
Current ratio0.4×-0.2×

Where this comes from

Reported directly by SM Energy in its filing.

Tagged under the XBRL concept sm:IncreaseDecreaseInCapitalExpenditureAccrualsAndOther.

The official record: SM Energy’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is SM Energy's investing activities: changes in capital expenditure accruals?
SM Energy (SM) reported investing activities: changes in capital expenditure accruals of $117M in Q1 2026.
How has SM Energy's investing activities: changes in capital expenditure accruals changed year-over-year?
SM Energy's investing activities: changes in capital expenditure accruals increased by 333.3% year-over-year, from $27M to $117M.
What does investing activities: changes in capital expenditure accruals mean?
This represents the change in liabilities related to capital projects that have been incurred but not yet paid in cash. It serves as a bridge between accrual-based capital expenditure reporting and actual cash outflows for investing activities. Tracking this helps investors reconcile timing differences between project execution and cash disbursement.