Discontinued — last reported Q3 '18

Non-Current Assets

Capitalized Contract Costs, Net

Sterling Infrastructure, Inc. Capitalized Contract Costs, Net increased by 30.2% to $131.72M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 170.5%, from $48.70M to $131.72M. Over 4 years (FY 2021 to FY 2025), Capitalized Contract Costs, Net shows an upward trend with a 7.5% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2018
Last reportedQ3 2018

How to read this metric

An increase reflects high sales activity and customer acquisition, while the amortization rate indicates the expected duration of customer relationships.

Detailed definition

These are incremental costs incurred to obtain or fulfill a customer contract that are recognized as assets and amortize...

Peer comparison

Highly specific to SaaS and subscription companies; peers are compared based on the ratio of these costs to total contract value.

Metric ID: capitalized_contract_costs_net

Historical Data

14 periods
 Q4 '21Q4 '22Q1 '23Q2 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$75.80M$109.80M$125.49M$115.01M$88.60M$88.33M$77.03M$79.74M$55.39M$48.70M$51.78M$102.74M$101.15M$131.72M
QoQ Change—+44.9%+14.3%-8.4%-23.0%-0.3%-12.8%+3.5%-30.5%-12.1%+6.3%+98.4%-1.5%+30.2%
YoY Change—+44.9%——-19.3%-29.6%-33.0%—-37.5%-44.9%-32.8%+28.8%+82.6%+170.5%
Range$48.70M – $131.72M
CAGR+18.5%
Avg YoY Growth+13.0%
Median YoY Growth-24.5%

Frequently Asked Questions

What is Sterling Infrastructure, Inc.'s capitalized contract costs, net?
Sterling Infrastructure, Inc. (STRL) reported capitalized contract costs, net of $131.72M in Q1 2026.
How has Sterling Infrastructure, Inc.'s capitalized contract costs, net changed year-over-year?
Sterling Infrastructure, Inc.'s capitalized contract costs, net increased by 170.5% year-over-year, from $48.70M to $131.72M.
What is the long-term trend for Sterling Infrastructure, Inc.'s capitalized contract costs, net?
Over 4 years (2021 to 2025), Sterling Infrastructure, Inc.'s capitalized contract costs, net has grown at a 7.5% compound annual growth rate (CAGR), from $75.80M to $101.15M.
What does capitalized contract costs, net mean?
Costs paid to acquire or fulfill customer contracts that are recorded as assets and spread out over the life of the contract.