United Microelectronics (UMC) Change in Accured Expenses (2009 - 2026)
United Microelectronics (UMC) posted Change in Accured Expenses of $20.3 million for Q2 2026, down 63.76% on a QoQ basis from $55.9 million in Q1 2026, and up 441.66% year-over-year from $3.7 million in Q2 2025.
Analysis
United Microelectronics (UMC) Change in Accured Expenses (2009 - 2026) Analysis & Trends
United Microelectronics has reported Change in Accured Expenses for 14 years, with the latest figure at $20.3 million in Q2 2026.
- On a quarterly basis, Change in Accured Expenses rose 441.66% year-over-year to $20.3 million in Q2 2026; TTM through Jun 2026 was $183.6 million, a 507.31% increase from a year earlier, with the FY2025 full-year figure at $15.0 million, down 53.49% from the prior year.
- Change in Accured Expenses was $20.3 million for Q2 2026 at United Microelectronics, down from $55.9 million in the prior quarter.
- The five-year high for Change in Accured Expenses was $146.9 million in Q1 2022, with the low at -$331.0 million in Q4 2022.
- Average Change in Accured Expenses over 5 years is $22.7 million, with a median of $40.8 million recorded in 2023.
- The sharpest annual moves came in 2022 and 2026: Change in Accured Expenses slumped 324.48% in 2022, then jumped 441.66% in 2026.
- Over 5 years, Change in Accured Expenses stood at -$331.0 million in 2022, then surged by 109.74% to $32.2 million in 2023, then plunged by 211.43% to -$35.9 million in 2024, then jumped by 260.08% to $57.5 million in 2025, then sank by 64.73% to $20.3 million in 2026.
- The last three Change in Accured Expenses figures came in at $20.3 million (Q2 2026), $55.9 million (Q1 2026), and $57.5 million (Q4 2025), per Business Quant data.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Taiwan Semiconductor Manufacturing | 2,246.74 Bn | 2,142.69 Bn | 27.22 Bn | 1.04 Bn |
| 2 | Micron Technology | 1,101.07 Bn | 1,075.05 Bn | 35.06 Bn | 1.86 Bn |
| 3 | Intel | 519.13 Bn | 505.00 Bn | 6.51 Bn | 803.00 Mn |
| 4 | Texas Instruments | 245.39 Bn | 238.39 Bn | 3.35 Bn | 142.00 Mn |
| 5 | Analog Devices | 183.54 Bn | 181.22 Bn | 2.71 Bn | - |
| 6 | NXP Semiconductors | 59.67 Bn | 56.81 Bn | 2.00 Bn | -136.00 Mn |
| 7 | United Microelectronics | 57.00 Bn | 53.04 Bn | 706.26 Mn | 20.27 Mn |
| 8 | STMicroelectronics | 45.78 Bn | 41.92 Bn | 1.22 Bn | - |
| 9 | Microchip Technology | 40.29 Bn | 40.02 Bn | 938.90 Mn | 116.90 Mn |
| 10 | On Semiconductor | 29.64 Bn | 25.80 Bn | 616.30 Mn | 92.90 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 20.27 Mn |
| Mar 31, 2026 | 55.93 Mn |
| Dec 31, 2025 | 57.48 Mn |
| Sep 30, 2025 | 49.91 Mn |
| Jun 30, 2025 | -5.93 Mn |
| Mar 31, 2025 | 49.44 Mn |
| Dec 31, 2024 | -35.91 Mn |
| Sep 30, 2024 | 22.63 Mn |
| Mar 31, 2024 | 18.44 Mn |
| Sep 30, 2023 | 32.22 Mn |
| Dec 31, 2022 | -330.96 Mn |
| Sep 30, 2022 | 107.72 Mn |
| Jun 30, 2022 | 129.04 Mn |
| Mar 31, 2022 | 146.86 Mn |
| Dec 31, 2021 | 147.43 Mn |
| Sep 30, 2021 | 148.68 Mn |
| Jun 30, 2021 | 147.95 Mn |
| Mar 31, 2021 | 137.88 Mn |
| Dec 31, 2016 | -245,575.36 |
| Sep 30, 2016 | 23.55 Mn |