Increase Decrease In Other Current Liabilities (Historical)
Returns the increase or decrease in other current liabilities for a company from its cash flow statement. This represents changes in miscellaneous short-term obligations not classified elsewhere.
Understanding the Metric
Other current liabilities typically include:
- Accrued expenses
- Deferred revenue (short-term)
- Current portion of deferred taxes
- Customer deposits
- Other miscellaneous short-term obligations
Positive value indicates an increase in liabilities (cash inflow). Negative value indicates a decrease in liabilities (cash outflow).
Parameters
| Parameter | Description |
|---|---|
| Symbol | Stock ticker (e.g., AAPL, MSFT) |
| Year | Fiscal year or period code (lq, ly, lq-1, ly-1, lt, lt-1) |
| Quarter | Optional: 1, 2, 3, or 4 (default: 1) |
| TTM | Optional: "TTM" for trailing twelve months |
Period Codes
| Code | Meaning |
|---|---|
| lq | Last reported quarter |
| lq-1 | Quarter before last |
| ly | Last fiscal year |
| ly-1 | Year before last |
| lt | Last trailing twelve months |
| lt-1 | Prior trailing twelve months |
Syntax
=hf_Increase_Decrease_in_other_current_liabilities(Symbol, Year, [Quarter], [TTM])Parameters
Stock ticker symbol
Fiscal year (e.g., 2023) or period code (lq, lq-1, ly, ly-1, lt, lt-1)
Calendar quarter (1-4)
Set to 'TTM' for trailing twelve months
Returns
Increase or decrease in other current liabilities (in currency units)
Examples
=hf_Increase_Decrease_in_other_current_liabilities("AAPL", 2023, 4)=hf_Increase_Decrease_in_other_current_liabilities("MSFT", "ly")=hf_Increase_Decrease_in_other_current_liabilities("GOOGL", 2023, , "TTM")=hf_Increase_Decrease_in_other_current_liabilities(A1, B1, C1)=hf_Increase_Decrease_in_other_current_liabilities("AMZN", "lq")When to Use
- Analyzing working capital changes
- Understanding deferred revenue movements
- Evaluating cash flow from operations components
- Building comprehensive cash flow models
- Tracking accrued liability changes
When NOT to Use
| Scenario | Use Instead |
|---|---|
| Need total current liabilities | hf_Total_current_liabilities() |
| Need accounts payable changes | hf_Increase_Decrease_in_payables() |
| Need deferred revenue specifically | Check segment-specific liability functions |
| Need long-term liability changes | Check long-term liability functions |
Common Issues & FAQ
What's included in "other current liabilities"?
This catch-all category typically includes accrued expenses, deferred revenue, customer advances, tax payables, and other short-term obligations not separately classified.
Why does this differ from the balance sheet change?
Cash flow adjustments may include reclassifications, non-cash items, and foreign currency effects not visible in simple period-over-period balance sheet comparisons.
How does this affect operating cash flow?
An increase in current liabilities adds to operating cash flow (source of cash), while a decrease subtracts from it (use of cash).
Related Formulas
More MarketXLS Historical Fundamentals formulas you can use in the same worksheet:
- Increase Decrease In Prepaid Expenses (Historical)
- Increase Decrease In Receivables (Historical)
- Intangibles As Percentage Book Value (Historical)
- Interest As A Percentage Of Invested Capital (Historical)
- Interest Coverage From Continuing Operations (Historical)
- Interest Expense (Historical)
- Interest Income (Historical)
- Inventories Adjustments And Allowances (Historical)
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