Booking Holdings (BKNG) Change in Accrued Expenses (2009 - 2026)
Booking Holdings (BKNG) recorded Change in Accrued Expenses of -$1.61 billion in Q3 2026, compared with -$2.42 billion a year earlier.
Booking Holdings (BKNG) Change in Accrued Expenses (2009 - 2026) Analysis & Trends
On a TTM basis, Booking Holdings' Change in Accrued Expenses came in at $2.02 billion as of Sep 30, 2026, up 369.5% year-over-year; for FY2025, it came in at $796 million, down 41.5% from FY2024.
- Annual Change in Accrued Expenses has declined for three straight years.
- Across earlier years, Change in Accrued Expenses came in at $1.36 billion in FY2024 (-50.4%), $2.74 billion in FY2023 (-26.3%), $3.72 billion in FY2022 (+141.6%) and $1.54 billion in FY2021.
- Quarterly Change in Accrued Expenses has ranged from -$2.42 billion in Q3 2025 to $2.99 billion in Q2 2022 over the past five years.
- On a year-over-year basis, Change in Accrued Expenses rose in two of the last four quarters, with growth averaging 16.8%.
- Peak year-over-year performance for Change in Accrued Expenses in the last five years was growth of 61.0% in Q2 2022, against a decline of 63.5% in Q2 2023 at the low end.
- Per Business Quant, the preceding three quarters came in at $2.38 billion (Q2 2026), $1.83 billion (Q1 2026) and -$581 million (Q4 2025).
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accrued Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Alphabet | 3,462.85 Bn | 3,197.75 Bn | 76.16 Bn | -1.17 Bn |
| 2 | Meta Platforms | 1,559.43 Bn | 1,223.94 Bn | 51.23 Bn | 1.94 Bn |
| 3 | Netflix | 262.12 Bn | 223.42 Bn | 6.80 Bn | 85.51 Mn |
| 4 | Alibaba Group Holding | 253.57 Bn | 67.20 Bn | 15.16 Bn | - |
| 5 | Shopify | 191.77 Bn | 170.57 Bn | 1.78 Bn | - |
| 6 | Uber Technologies | 139.89 Bn | 110.71 Bn | 6.42 Bn | 880.00 Mn |
| 7 | AppLovin | 130.31 Bn | 118.84 Bn | 1.94 Bn | 20.90 Mn |
| 8 | Spotify Technology | 123.80 Bn | 80.72 Bn | 1.89 Bn | - |
| 9 | Booking Holdings | 120.61 Bn | 54.35 Bn | - | -1.61 Bn |
| 10 | PDD Holdings | 116.11 Bn | -127.94 Bn | 9.48 Bn | - |
Historic Data
| Date | Value |
|---|---|
| Sep 30, 2026 | -1.61 Bn |
| Jun 30, 2026 | 2.38 Bn |
| Mar 31, 2026 | 1.83 Bn |
| Dec 31, 2025 | -581.00 Mn |
| Sep 30, 2025 | -2.42 Bn |
| Jun 30, 2025 | 1.89 Bn |
| Mar 31, 2025 | 1.90 Bn |
| Dec 31, 2024 | -947.00 Mn |
| Sep 30, 2024 | -1.03 Bn |
| Jun 30, 2024 | 1.21 Bn |
| Mar 31, 2024 | 2.12 Bn |
| Dec 31, 2023 | 98.00 Mn |
| Sep 30, 2023 | -485.00 Mn |
| Jun 30, 2023 | 1.09 Bn |
| Mar 31, 2023 | 2.04 Bn |
| Dec 31, 2022 | 127.00 Mn |
| Sep 30, 2022 | -1.27 Bn |
| Jun 30, 2022 | 2.99 Bn |
| Mar 31, 2022 | 1.87 Bn |
| Dec 31, 2021 | -544.00 Mn |
Booking Holdings Change in Accrued Expenses API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=BKNG&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "BKNG", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=BKNG&period=max&api_key=YOUR_API_KEY");
const data = await res.json();