Unitedhealth (UNH) Change in Accrued Expenses (2009 - 2026)
Unitedhealth's Change in Accrued Expenses came in at -$1.06 billion for Q3 2026, compared with $63 million a year earlier.
Unitedhealth (UNH) Change in Accrued Expenses (2009 - 2026) Analysis & Trends
Over the trailing twelve months to Sep 30, 2026, Unitedhealth reported Change in Accrued Expenses of $2.17 billion, up 172.6% year-over-year; for FY2025, it came in at $1.67 billion, down 32.4% from FY2024.
- Change in Accrued Expenses carries a five-year compound annual growth rate of -20.8% (FY2020 to FY2025).
- Going back by year, Change in Accrued Expenses was $2.46 billion in FY2024 (-29.9%), $3.52 billion in FY2023 (+79.0%), $1.96 billion in FY2022 (+69.0%) and $1.16 billion in FY2021 (-78.3%).
- The Q3 2026 figure represents the lowest quarterly Change in Accrued Expenses since Q3 2020.
- Year-over-year, Change in Accrued Expenses increased in two of the last five quarters, with an average decline of 18.7%.
- The fastest year-over-year change in Change in Accrued Expenses over five years came in Q1 2023 (growth of 204.9%), and the weakest in Q3 2025 (a decline of 94.8%).
- Business Quant data shows UNH's Change in Accrued Expenses at $97 million (Q2 2026), $1.06 billion (Q1 2026) and $2.08 billion (Q4 2025) in the three quarters before Q3 2026.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accrued Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Unitedhealth | 353.57 Bn | 234.20 Bn | 35.71 Bn | -1.06 Bn |
| 2 | Mckesson | 123.38 Bn | 104.76 Bn | 3.96 Bn | - |
| 3 | Cvs Health | 107.38 Bn | 56.14 Bn | 47.21 Bn | - |
| 4 | Elevance Health | 92.31 Bn | -50.27 Bn | 13.65 Bn | 1.24 Bn |
| 5 | Cigna | 77.17 Bn | 46.04 Bn | 15.09 Bn | -334.00 Mn |
| 6 | Cencora | 64.41 Bn | 53.31 Bn | 3.61 Bn | 36.14 Mn |
| 7 | Cardinal Health | 62.87 Bn | 46.04 Bn | 2.60 Bn | - |
| 8 | Humana | 51.94 Bn | -35.92 Bn | 5.50 Bn | - |
| 9 | Centene | 34.44 Bn | -60.26 Bn | 9.52 Bn | -3.07 Bn |
| 10 | Molina Healthcare | 10.70 Bn | -24.30 Bn | 1.36 Bn | 22.00 Mn |
Historic Data
| Date | Value |
|---|---|
| Sep 30, 2026 | -1.06 Bn |
| Jun 30, 2026 | 97.00 Mn |
| Mar 31, 2026 | 1.06 Bn |
| Dec 31, 2025 | 2.08 Bn |
| Sep 30, 2025 | 63.00 Mn |
| Jun 30, 2025 | 127.00 Mn |
| Mar 31, 2025 | -607.00 Mn |
| Dec 31, 2024 | 1.21 Bn |
| Sep 30, 2024 | 1.21 Bn |
| Jun 30, 2024 | 267.00 Mn |
| Mar 31, 2024 | -231.00 Mn |
| Dec 31, 2023 | 1.15 Bn |
| Sep 30, 2023 | 823.00 Mn |
| Jun 30, 2023 | -249.00 Mn |
| Mar 31, 2023 | 1.80 Bn |
| Dec 31, 2022 | 548.00 Mn |
| Sep 30, 2022 | 609.00 Mn |
| Jun 30, 2022 | 218.00 Mn |
| Mar 31, 2022 | 589.00 Mn |
| Dec 31, 2021 | -9.00 Mn |
Unitedhealth Change in Accrued Expenses API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=UNH&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "UNH", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=UNH&period=max&api_key=YOUR_API_KEY");
const data = await res.json();