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Upstart Holdings, Inc. UPST Accrued expenses and other liabilities

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Other financials

Income statement

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Revenue$364.7M+41.7%
Operating income$14.6M+222%
Net income$16.5M+195%
EPS (diluted)$0.16+220%

Balance sheet

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Cash & equivalents$456.0M-35.0%
Total debt$2.0B+37.6%
Total equity$797.5M+10.5%
Total assets$3.2B+28.0%

Cash flow

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Operating cash flow-$136.6M-13.7%
CapEx$2.1M+1,690%
Free cash flow-$138.7M-15.3%

Valuation

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Market cap$2.89B-55.2%
Enterprise value$4.46B-38.3%
P/E47.9×
P/S2.3×-5.3×

Profitability

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Operating margin4%+2.5pp
Net margin4.8%+4.3pp
FCF margin27%+16.9pp

Returns & leverage

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Return on equity7.9%+7.2pp
Debt / equity2.5×+0.5×

Where this comes from

Reported directly by Upstart Holdings, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AccruedLiabilitiesAndOtherLiabilities.

The source filing: Upstart Holdings, Inc.’s 10-Q, filed May 5, 2026.

Filed
May 5, 2026, 4:08 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001647639-26-000046
Line itemDecember 31, 2025March 31, 2026
Payable to investors$107,659$125,523
Borrowings1,829,1451,921,665
Payable to securitization note holders (at fair value)46,54239,188
Accrued expenses and other liabilities (includes $15,219 and $15,861 at fair value as of December 31, 2025 and March 31, 2026, respectively)171,495124,591
Operating lease liabilities21,14917,548
Total liabilities(2)2,175,9902,228,515
Commitments and Contingencies (Note 11)
Stockholders’ equity:

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Upstart Holdings, Inc.'s accrued expenses and other liabilities?
Upstart Holdings, Inc. (UPST) reported accrued expenses and other liabilities of $124.59M in Q1 2026.
How has Upstart Holdings, Inc.'s accrued expenses and other liabilities changed year-over-year?
Upstart Holdings, Inc.'s accrued expenses and other liabilities increased by 58.4% year-over-year, from $78.68M to $124.59M.
What is the long-term trend for Upstart Holdings, Inc.'s accrued expenses and other liabilities?
Over 5 years (2020 to 2025), Upstart Holdings, Inc.'s accrued expenses and other liabilities has grown at a 36.9% compound annual growth rate (CAGR), from $35.67M to $171.5M.
What does accrued expenses and other liabilities mean?
This represents long-term obligations that have been incurred but not yet settled, excluding specific debt or securitization-related payables. It encompasses various operational commitments and deferred liabilities that are expected to be satisfied beyond the current operating cycle.

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