Increase Decrease In Payables (Historical)
Returns the increase or decrease in accounts payable for a company from its cash flow statement. This represents the change in amounts owed to suppliers and vendors.
Understanding the Metric
Accounts payable changes affect operating cash flow:
- Positive value indicates an increase in payables (cash inflow - company is delaying payments)
- Negative value indicates a decrease in payables (cash outflow - company is paying down debt to suppliers)
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_payables(Symbol, Year, [Quarter], [TTM])Examples
=hf_Increase_Decrease_in_payables("AAPL", 2023, 4)=hf_Increase_Decrease_in_payables("MSFT", "ly")=hf_Increase_Decrease_in_payables("GOOGL", 2023, , "TTM")=hf_Increase_Decrease_in_payables(A1, B1, C1)=hf_Increase_Decrease_in_payables("AMZN", "lq")When to Use
- Analyzing working capital efficiency
- Understanding cash conversion cycle
- Evaluating supplier payment practices
- Cash flow forecasting and analysis
- Comparing working capital management across competitors
When NOT to Use
| Scenario | Use Instead |
|---|---|
| Need total payables balance | hf_Accounts_payable() |
| Need receivables changes | hf_Increase_Decrease_in_receivables() |
| Need inventory changes | hf_Increase_Decrease_in_inventories() |
| Need net working capital change | hf_Increase_Decrease_in_other_working_capital() |
Common Issues & FAQ
Why is a positive payables change good for cash flow?
When payables increase, the company is effectively borrowing from suppliers interest-free, which preserves cash. This shows up as a positive adjustment to operating cash flow.
What causes large swings in payables?
Seasonal purchasing patterns, changes in payment terms with suppliers, or shifts in business strategy (e.g., just-in-time inventory) can cause significant payables fluctuations.
How does this relate to days payable outstanding (DPO)?
This shows the cash flow impact, while DPO measures how long it takes to pay suppliers. They're related but measure different aspects of payables management.
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