Southwest Airlines (LUV) Change in Accured Expenses (2009 - 2026)

Southwest Airlines (LUV) posted quarterly Change in Accured Expenses of -$53.0 million for Q2 2026, up 44.21% year-on-year from -$36.8 million in Q2 2025, and up 32.91% on a QoQ basis from -$79.0 million in Q1 2026.

Southwest Airlines (LUV) Change in Accured Expenses (2009 - 2026) Analysis & Trends

Southwest Airlines (LUV) has reported Change in Accured Expenses for 18 consecutive years, with -$53.0 million the latest figure, recorded in Q2 2026.

  • Quarterly Change in Accured Expenses rose 44.21% year-over-year to -$53.0 million in Q2 2026, while the trailing twelve-month figure through Jun 2026 was $311.0 million (up 377.68% YoY) and the FY2025 annual result came in at $218.0 million, up 115.99% from the prior year.
  • Change in Accured Expenses improved to -$53.0 million in Q2 2026 per LUV's latest filing, from -$79.0 million in the prior quarter.
  • Over the last five years, Change in Accured Expenses for LUV reached as high as $741.0 million in Q4 2023 and fell as low as -$897.0 million in Q1 2024.
  • A 5-year average of $57.4 million and a median of -$18.5 million in 2025 frame the typical range for Change in Accured Expenses.
  • Annual changes were most pronounced in 2023 — Change in Accured Expenses soared 524.1% — and 2024, when it tumbled 1145.83%.
  • Year by year, Change in Accured Expenses stood at $500.0 million in 2022, then soared by 48.2% to $741.0 million in 2023, then slumped by 58.84% to $305.0 million in 2024, then jumped by 40.0% to $427.0 million in 2025, then tumbled by 112.41% to -$53.0 million in 2026.
  • According to Business Quant data, Change in Accured Expenses over the past three periods registered -$53.0 million, -$79.0 million, and $427.0 million for Q2 2026, Q1 2026, and Q4 2025 respectively.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Latam Airlines 30,631.92 Bn 30,629.25 Bn 1.28 Mn -
2 Ryanair Holdings 61.69 Bn 58.50 Bn - 500.29 Mn
3 Delta Air Lines 56.59 Bn 51.92 Bn 19.07 Bn -
4 Southwest Airlines 22.25 Bn 18.46 Bn 7.33 Bn -53.00 Mn
5 Controladora Vuela Compania de Aviacion, S.A.B. de C.V 8.86 Bn 8.04 Bn - -
6 Copa Holdings 5.70 Bn 4.36 Bn 713.71 Mn -
7 Alaska Air 5.41 Bn 3.64 Bn 3.20 Bn -
8 Skywest 4.29 Bn 3.69 Bn 1.01 Bn -
9 Jetblue Airways 2.01 Bn 1.60 Bn 1.87 Bn -
10 Allegiant Travel 1.81 Bn 907.79 Mn 651.87 Mn -

Historic Data

Download Data
DateValue
Jun 30, 2026 -53.00 Mn
Jun 30, 2026 -53.00 Mn
Mar 31, 2026 -79.00 Mn
Mar 31, 2026 -79.00 Mn
Dec 31, 2025 427.00 Mn
Dec 31, 2025 427.00 Mn
Sep 30, 2025 16.00 Mn
Sep 30, 2025 16.00 Mn
Jun 30, 2025 -95.00 Mn
Jun 30, 2025 -95.00 Mn
Mar 31, 2025 -126.00 Mn
Mar 31, 2025 -126.00 Mn
Dec 31, 2024 305.00 Mn
Dec 31, 2024 305.00 Mn
Sep 30, 2024 -196.00 Mn
Sep 30, 2024 -196.00 Mn
Jun 30, 2024 -576.00 Mn
Jun 30, 2024 -576.00 Mn
Mar 31, 2024 -897.00 Mn
Mar 31, 2024 -897.00 Mn