Simon Property (SPG) Change in Accured Expenses (2009 - 2025)

Simon Property (SPG) has reported Change in Accured Expenses for 17 consecutive years, with $28.1 million the latest figure, recorded in Q4 2025.

• In Q4 2025, Change in Accured Expenses fell 82.03% year-over-year to $28.1 million; the TTM figure through Dec 2025 stood at $44.5 million (down 65.01% YoY), while the FY2025 annual figure was $44.5 million, down 65.01% from the prior year.
• Change in Accured Expenses advanced to $28.1 million in Q4 2025 per SPG's latest filing, from $5.0 million in the prior quarter.
• Across five years, Change in Accured Expenses topped out at $238.0 million in Q2 2025 and bottomed at -$226.6 million in Q1 2025.
• Historically, Change in Accured Expenses has averaged $40.6 million across 5 years, with a median of $78.3 million in 2021.
• Annual changes were most pronounced in 2021 — Change in Accured Expenses soared 539.95% — and 2024, when it plunged 121.75%.
• Simon Property's Change in Accured Expenses stood at $95.1 million in 2021, then increased by 5.69% to $100.6 million in 2022, then rose by 6.24% to $106.8 million in 2023, then jumped by 46.31% to $156.3 million in 2024, then sank 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.