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Operating

Increase (Decrease) in Accounts and Notes Receivable

Simon Property Group Increase (Decrease) in Accounts and Notes Receivable decreased by 63.6% to -$57.42M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 63.6%, from -$35.09M to -$57.42M. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalLower is better
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 11, 2026

How to read this metric

A significant increase may signal collection issues or aggressive revenue recognition, while a decrease suggests efficient cash collection.

Detailed definition

This measures the change in the amount owed to the company by customers for goods or services provided on credit. An inc...

Peer comparison

Standard working capital metric across all industries.

Metric ID: operating_increase_decrease_in_accounts_and_notes_receivable

Historical Data

12 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q3 '22Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q1 '26
Value-$55.35M-$1.42M-$4.88M-$89.96M-$15.7M$79.74M-$9.04M-$9.04M-$9.04M-$9.04M-$35.09M-$57.42M
QoQ Change+97.4%-243.6%<-999%+82.5%+607.9%-111.3%+0.0%+0.0%+0.0%-288.2%-63.6%
YoY Change<-999%-111.3%-288.2%-63.6%
Range-$89.96M$79.74M
CAGR+1.3%
Avg YoY Growth-367.0%
Median YoY Growth-199.8%
Current Streak2 quarters decline

Frequently Asked Questions

What is Simon Property Group's increase (decrease) in accounts and notes receivable?
Simon Property Group (SPG) reported increase (decrease) in accounts and notes receivable of -$57.42M in Q1 2026.
How has Simon Property Group's increase (decrease) in accounts and notes receivable changed year-over-year?
Simon Property Group's increase (decrease) in accounts and notes receivable decreased by 63.6% year-over-year, from -$35.09M to -$57.42M.
What does increase (decrease) in accounts and notes receivable mean?
The change in money owed to the company by its customers.