Simon Property (SPG-PJ) Change in Accured Expenses (2009 - 2025)
Simon Property's (SPG-PJ) quarterly Change in Accured Expenses came in at $28.1 million in Q4 2025, down 82.03% year-over-year from $156.3 million in Q4 2024, and up 461.26% quarter-over-quarter from $5.0 million in Q3 2025.
Analysis
Simon Property (SPG-PJ) Change in Accured Expenses (2009 - 2025) Analysis & Trends
Simon Property (SPG-PJ) has reported Change in Accured Expenses for 17 consecutive years, with $28.1 million the latest figure, recorded in Q4 2025.
- On a quarterly basis, Change in Accured Expenses fell 82.03% year-over-year to $28.1 million in Q4 2025; TTM through Dec 2025 was $44.5 million, a 65.01% decrease from a year earlier, with the FY2025 full-year figure at $44.5 million, down 65.01% from the prior year.
- Change in Accured Expenses was $28.1 million for Q4 2025 at Simon Property, up from $5.0 million in the prior quarter.
- Over five years, Change in Accured Expenses peaked at $238.0 million in Q2 2025 and troughed at -$226.6 million in Q1 2025.
- A 5-year average of $40.6 million and a median of $78.3 million in 2021 frame the typical range for Change in Accured Expenses.
- Across the five-year window, Change in Accured Expenses surged 539.95% in 2021 and sank 121.75% in 2024, its largest moves.
- Over 5 years, Change in Accured Expenses stood at $95.1 million in 2021, then climbed by 5.69% to $100.6 million in 2022, then grew by 6.24% to $106.8 million in 2023, then surged by 46.31% to $156.3 million in 2024, then sank by 82.03% to $28.1 million in 2025.
- The last three Change in Accured Expenses figures came in at $28.1 million (Q4 2025), $5.0 million (Q3 2025), and $238.0 million (Q2 2025), per Business Quant data.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Simon Property | 18.05 Bn | 18.05 Bn | 1.76 Bn | 28.09 Mn |
| 2 | Kimco Realty | 15.81 Bn | 15.81 Bn | 455.67 Mn | - |
| 3 | Federal Realty Investment Trust | 9.96 Bn | 9.96 Bn | 271.22 Mn | - |
| 4 | Macerich | 6.38 Bn | 6.38 Bn | 171.77 Mn | 1.35 Mn |
| 5 | Kite Realty Group Trust | 5.26 Bn | 5.26 Bn | - | - |
| 6 | Phillips Edison & Company | 4.87 Bn | 4.87 Bn | - | 33.54 Mn |
| 7 | Tanger | 4.22 Bn | 4.22 Bn | - | 16.33 Mn |
| 8 | Curbline Properties | 3.12 Bn | 3.12 Bn | - | 11.19 Mn |
| 9 | Acadia Realty Trust | 2.69 Bn | 2.69 Bn | 14.03 Mn | -793,000.00 |
| 10 | Urban Edge Properties | 2.62 Bn | 2.56 Bn | - | - |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Dec 31, 2025 | 28.09 Mn |
| Sep 30, 2025 | 5.01 Mn |
| Jun 30, 2025 | 237.98 Mn |
| Mar 31, 2025 | -226.55 Mn |
| Dec 31, 2024 | 156.31 Mn |
| Sep 30, 2024 | -14.89 Mn |
| Jun 30, 2024 | 98.67 Mn |
| Mar 31, 2024 | -112.84 Mn |
| Dec 31, 2023 | 106.83 Mn |
| Sep 30, 2023 | 68.49 Mn |
| Jun 30, 2023 | 196.46 Mn |
| Mar 31, 2023 | -126.27 Mn |
| Dec 31, 2022 | 100.56 Mn |
| Sep 30, 2022 | 45.00 Mn |
| Jun 30, 2022 | 192.91 Mn |
| Mar 31, 2022 | -148.37 Mn |
| Dec 31, 2021 | 95.14 Mn |
| Sep 30, 2021 | 88.10 Mn |
| Jun 30, 2021 | 119.78 Mn |
| Mar 31, 2021 | -99.06 Mn |