Simon Property (SPG) Change in Accured Expenses (2009 - 2025)
Simon Property (SPG) posted quarterly 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 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.
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Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Simon Property | 71.66 Bn | 71.66 Bn | 1.76 Bn | 28.09 Mn |
| 2 | Realty Income | 57.60 Bn | 57.60 Bn | - | 130.70 Mn |
| 3 | Kimco Realty | 16.10 Bn | 16.10 Bn | 455.67 Mn | - |
| 4 | Federal Realty Investment Trust | 10.06 Bn | 10.06 Bn | 271.22 Mn | - |
| 5 | Agree Realty | 8.80 Bn | 8.78 Bn | - | - |
| 6 | Nnn Reit | 8.64 Bn | 8.64 Bn | - | -42.06 Mn |
| 7 | Macerich | 6.73 Bn | 6.73 Bn | 171.77 Mn | 1.35 Mn |
| 8 | Essential Properties Realty Trust | 6.51 Bn | 6.51 Bn | - | -840,000.00 |
| 9 | Kite Realty Group Trust | 5.29 Bn | 5.29 Bn | - | - |
| 10 | Phillips Edison & Company | 5.01 Bn | 5.01 Bn | - | 33.54 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 |