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
DateValue
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