Las Vegas Sands LVS
NYSE LVS
$38.65 -0.53 (-1.37%)
As of: Sep 24, 2026 · 3:59 PM EDT

Las Vegas Sands (LVS) Change in Accured Expenses (2009 - 2026)

Las Vegas Sands (LVS) posted Change in Accured Expenses of -$108.0 million for Q2 2026, up 49.77% on a QoQ basis from -$215.0 million in Q1 2026, and down 165.85% year-over-year from $164.0 million in Q2 2025.

Analysis

Las Vegas Sands (LVS) Change in Accured Expenses (2009 - 2026) Analysis & Trends

Las Vegas Sands has reported Change in Accured Expenses for 18 years, with the latest figure at -$108.0 million in Q2 2026.

  • On a quarterly basis, Change in Accured Expenses fell 165.85% year-over-year to -$108.0 million in Q2 2026; TTM through Jun 2026 was $194.0 million, a 28.48% increase from a year earlier, with the FY2025 full-year figure at $461.0 million, up 1744.0% from the prior year.
  • Change in Accured Expenses was -$108.0 million for Q2 2026 at Las Vegas Sands, up from -$215.0 million in the prior quarter.
  • The five-year high for Change in Accured Expenses was $694.0 million in Q4 2022, with the low at -$375.0 million in Q1 2022.
  • Average Change in Accured Expenses over 5 years is $54.1 million, with a median of $78.0 million recorded in 2024.
  • The sharpest annual moves came in 2023 and 2024: Change in Accured Expenses surged 643.4% in 2023, then tumbled 3742.86% in 2024.
  • Over 5 years, Change in Accured Expenses stood at $694.0 million in 2022, then sank by 71.61% to $197.0 million in 2023, then decreased by 29.95% to $138.0 million in 2024, then jumped by 154.35% to $351.0 million in 2025, then tumbled by 130.77% to -$108.0 million in 2026.
  • The last three Change in Accured Expenses figures came in at -$108.0 million (Q2 2026), -$215.0 million (Q1 2026), and $351.0 million (Q4 2025), per Business Quant data.
Peer Set

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change Accured Exp. (Qtr)
1 Las Vegas Sands 25.40 Bn 22.34 Bn 1.81 Bn -108.00 Mn
2 DraftKings 18.89 Bn 17.90 Bn 551.45 Mn -14.75 Mn
3 Flutter Entertainment 14.91 Bn 13.72 Bn 1.71 Bn 328.00 Mn
4 MGM Resorts International 9.52 Bn 7.83 Bn 3.10 Bn -19.98 Mn
5 Madison Square Garden Sports 9.51 Bn 9.35 Bn 119.21 Mn -72.25 Mn
6 Life Time Group Holdings 8.86 Bn 8.63 Bn 412.26 Mn -
7 Wynn Resorts 8.42 Bn 6.11 Bn 1.14 Bn 20.70 Mn
8 Super Group (SGHC) 6.08 Bn 5.53 Bn - -
9 Caesars Entertainment 6.03 Bn 5.15 Bn 2.04 Bn 187.00 Mn
10 Churchill Downs 5.61 Bn 5.46 Bn 712.00 Mn -
Historic Data

Historic Data

Download Data
DateValue
Jun 30, 2026 -108.00 Mn
Mar 31, 2026 -215.00 Mn
Dec 31, 2025 351.00 Mn
Sep 30, 2025 166.00 Mn
Jun 30, 2025 164.00 Mn
Mar 31, 2025 -220.00 Mn
Dec 31, 2024 138.00 Mn
Sep 30, 2024 69.00 Mn
Jun 30, 2024 87.00 Mn
Mar 31, 2024 -269.00 Mn
Dec 31, 2023 197.00 Mn
Sep 30, 2023 103.00 Mn
Jun 30, 2023 288.00 Mn
Mar 31, 2023 -7.00 Mn
Dec 31, 2022 694.00 Mn
Sep 30, 2022 -37.00 Mn
Jun 30, 2022 -53.00 Mn
Mar 31, 2022 -375.00 Mn
Dec 31, 2021 148.00 Mn
Sep 30, 2021 -85.00 Mn
API Access

Las Vegas Sands Change in Accured 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=LVS&period=max&api_key=YOUR_API_KEY