Operating

Accrued compensation and employee benefits

Tractor Supply Company Accrued compensation and employee benefits decreased by 260.7% to -$93.86M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 12.2%, from -$83.67M to -$93.86M. Over 2 years (FY 2022 to FY 2025), Accrued compensation and employee benefits shows an upward trend with a 45.9% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 7, 2026

How to read this metric

An increase suggests deferred cash outflows for compensation, while a decrease indicates the settlement of these liabilities, impacting short-term cash flow.

Detailed definition

This reflects the net change in obligations to employees, including accrued bonuses, vacation pay, and other compensatio...

Peer comparison

Standard operating working capital metric across all industries.

Metric ID: operating_increase_decrease_in_employee_related_liabilities

Historical Data

17 periods
 Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q3 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$37.20M-$12.39M-$60.49M-$6.65M$37.92M$35.66M-$98.80M-$16.22M-$68.60M$47.04M-$16.86M$47.79M-$83.67M$54.82M-$15.87M$58.41M-$93.86M
QoQ Change-133.3%-388.3%+89.0%+670.2%-5.9%-377.0%+83.6%-322.8%+168.6%-135.8%+383.5%-275.1%+165.5%-129.0%+468.0%-260.7%
YoY Change+1.9%+387.8%-63.3%-142.8%+30.6%-3.9%-22.0%+16.5%+5.8%+22.2%-12.2%
Range-$98.80M$58.41M
CAGR+26.0%
Avg YoY Growth+20.1%
Median YoY Growth+1.9%

Frequently Asked Questions

What is Tractor Supply Company's accrued compensation and employee benefits?
Tractor Supply Company (TSCO) reported accrued compensation and employee benefits of -$93.86M in Q1 2026.
How has Tractor Supply Company's accrued compensation and employee benefits changed year-over-year?
Tractor Supply Company's accrued compensation and employee benefits decreased by 12.2% year-over-year, from -$83.67M to -$93.86M.
What is the long-term trend for Tractor Supply Company's accrued compensation and employee benefits?
Over 2 years (2022 to 2025), Tractor Supply Company's accrued compensation and employee benefits has grown at a 45.9% compound annual growth rate (CAGR), from $6.43M to $13.69M.
What does accrued compensation and employee benefits mean?
The change in money owed to employees for earned but unpaid compensation.