Caterpillar (CAT) Change in Accrued Expenses (2009 - 2026)
Caterpillar (CAT) recorded Change in Accrued Expenses of $515 million in Q3 2026, up 1.2% from $509 million a year earlier but down 28.0% from the prior quarter.
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Analysis
Caterpillar (CAT) Change in Accrued Expenses (2009 - 2026) Analysis & Trends
On a TTM basis, Caterpillar's Change in Accrued Expenses came in at $841 million as of Sep 30, 2026; for FY2025, it came in at $438 million.
- Across earlier years, Change in Accrued Expenses came in at -$363 million in FY2024, $796 million in FY2023 (+151.1%), $317 million in FY2022 (-71.4%) and $1.11 billion in FY2021.
- Quarterly Change in Accrued Expenses has ranged from -$1.45 billion in Q1 2024 to $1.15 billion in Q3 2023 over the past five years.
- On a year-over-year basis, Change in Accrued Expenses rose in five of the last six quarters, with growth averaging 52.6%.
- Peak year-over-year performance for Change in Accrued Expenses in the last five years was growth of 138.3% in Q4 2025, against a decline of 66.5% in Q3 2024 at the low end.
- Per Business Quant, the preceding three quarters came in at $715 million (Q2 2026), -$1.12 billion (Q1 2026) and $734 million (Q4 2025).
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accrued Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Caterpillar | 256.79 Bn | 228.09 Bn | 7.35 Bn | 762.00 Mn |
| 2 | Amphenol | 183.76 Bn | 178.46 Bn | 4.02 Bn | - |
| 3 | Deere | 181.25 Bn | 149.34 Bn | 4.66 Bn | 67.00 Mn |
| 4 | Eaton | 132.82 Bn | 129.76 Bn | 3.11 Bn | - |
| 5 | Parker-Hannifin | 115.39 Bn | 113.27 Bn | 2.26 Bn | - |
| 6 | 3M | 96.09 Bn | 77.53 Bn | 2.78 Bn | - |
| 7 | Emerson Electric | 90.66 Bn | 83.40 Bn | 2.66 Bn | 191.00 Mn |
| 8 | Illinois Tool Works | 79.95 Bn | 76.63 Bn | 1.91 Bn | 35.00 Mn |
| 9 | Vertiv Holdings | 70.25 Bn | 59.10 Bn | 1.64 Bn | 112.80 Mn |
| 10 | Tenaris | 62.09 Bn | 33.35 Bn | 1.07 Bn | - |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Sep 30, 2026 | 762.00 Mn |
| Jun 30, 2026 | 715.00 Mn |
| Mar 31, 2026 | -1.12 Bn |
| Dec 31, 2025 | 734.00 Mn |
| Sep 30, 2025 | 509.00 Mn |
| Jun 30, 2025 | 339.00 Mn |
| Mar 31, 2025 | -1.14 Bn |
| Dec 31, 2024 | 308.00 Mn |
| Sep 30, 2024 | 385.00 Mn |
| Jun 30, 2024 | 398.00 Mn |
| Mar 31, 2024 | -1.45 Bn |
| Dec 31, 2023 | 208.00 Mn |
| Sep 30, 2023 | 1.15 Bn |
| Jun 30, 2023 | 388.00 Mn |
| Mar 31, 2023 | -950.00 Mn |
| Dec 31, 2022 | 247.00 Mn |
| Sep 30, 2022 | 515.00 Mn |
| Jun 30, 2022 | 520.00 Mn |
| Mar 31, 2022 | -965.00 Mn |
| Dec 31, 2021 | 173.00 Mn |
API Access
Caterpillar 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=CAT&period=max&api_key=YOUR_API_KEYimport requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "CAT", "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=CAT&period=max&api_key=YOUR_API_KEY");
const data = await res.json();