Simon Property (SPG) Change in Accured Expenses (2009 - 2025)
Simon Property (SPG) reported Change in Accured Expenses of $28.1 million for 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.
Simon Property (SPG) Change in Accured Expenses (2009 - 2025) Analysis & Trends
Simon Property (SPG) has 17 years of Change in Accured Expenses data on file, last reported at $28.1 million in Q4 2025.
- Change in Accured Expenses for Q4 2025 came in at $28.1 million, down 82.03% year-over-year; the trailing twelve-month figure through Dec 2025 was $44.5 million (down 65.01% YoY), and the FY2025 annual result was $44.5 million, down 65.01% from the prior year.
- Change in Accured Expenses improved to $28.1 million in Q4 2025 per SPG's latest filing, 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.
- The sharpest annual moves came in 2021 and 2024: Change in Accured Expenses soared 539.95% in 2021, then plunged 121.75% in 2024.
- A 5-year view of Change in Accured Expenses shows it stood at $95.1 million in 2021, then grew by 5.69% to $100.6 million in 2022, then increased by 6.24% to $106.8 million in 2023, then soared by 46.31% to $156.3 million in 2024, then plunged by 82.03% to $28.1 million in 2025.
- Business Quant data shows SPG's Change in Accured Expenses at $28.1 million in Q4 2025, $5.0 million in Q3 2025, and $238.0 million in Q2 2025.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accured Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Simon Property | 69.47 Bn | 69.85 Bn | 1.76 Bn | 28.09 Mn |
| 2 | Realty Income | 55.47 Bn | 56.16 Bn | - | -39.95 Mn |
| 3 | Kimco Realty | 17.17 Bn | 17.20 Bn | 447.43 Mn | -36.92 Mn |
| 4 | Regency Centers | 14.96 Bn | 15.08 Bn | - | - |
| 5 | Federal Realty Investment Trust | 10.63 Bn | 10.70 Bn | 265.49 Mn | -17.98 Mn |
| 6 | Agree Realty | 9.06 Bn | 9.04 Bn | - | - |
| 7 | Nnn Reit | 8.79 Bn | 8.79 Bn | - | 31.76 Mn |
| 8 | Essential Properties Realty Trust | 6.48 Bn | 6.49 Bn | - | 2.94 Mn |
| 9 | Macerich | 6.31 Bn | 6.12 Bn | 158.29 Mn | -30.25 Mn |
| 10 | Kite Realty Group Trust | 6.29 Bn | 6.40 Bn | - | -2.13 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Dec 31, 2025 | 28.09 Mn |
| Dec 31, 2025 | 28.09 Mn |
| Sep 30, 2025 | 5.01 Mn |
| Sep 30, 2025 | 5.01 Mn |
| Jun 30, 2025 | 237.98 Mn |
| Jun 30, 2025 | 237.98 Mn |
| Mar 31, 2025 | -226.55 Mn |
| Mar 31, 2025 | -226.55 Mn |
| Dec 31, 2024 | 156.31 Mn |
| Dec 31, 2024 | 156.31 Mn |
| Sep 30, 2024 | -14.89 Mn |
| Sep 30, 2024 | -14.89 Mn |
| Jun 30, 2024 | 98.67 Mn |
| Jun 30, 2024 | 98.67 Mn |
| Mar 31, 2024 | -112.84 Mn |
| Mar 31, 2024 | -112.84 Mn |
| Dec 31, 2023 | 106.83 Mn |
| Dec 31, 2023 | 106.83 Mn |
| Sep 30, 2023 | 68.49 Mn |
| Sep 30, 2023 | 68.49 Mn |