ArcelorMittal (XMAD:MTS) Current Accrued Expense: €4,654 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XMAD:MTS ArcelorMittal SA XMAD:MTS
68 GF Score
Price €63.26
GF Value €33.73
Valuation Significantly Overvalued
! 11 Warning Signs
View Full Analysis

What is ArcelorMittal Current Accrued Expense?

ArcelorMittal XMAD:MTS +1.05% 68 Current Accrued Expense is €4,654 Mil as of Jun. 2026. GuruFocus rates XMAD:MTS with a GF Score™ of 68/100 and a GF Value™ of €33.73 (Significantly Overvalued). The stock has 11 warning signs investors should review.

ArcelorMittal's Current Accrued Expense for the quarter that ended in Jun. 2026 was €4,654 Mil.

ArcelorMittal's quarterly Current Accrued Expense declined from Jun. 2025 (€5,152 Mil) to Dec. 2025 (€80 Mil) but then increased from Dec. 2025 (€80 Mil) to Jun. 2026 (€4,654 Mil).

ArcelorMittal's annual Current Accrued Expense declined from Dec. 2023 (€99 Mil) to Dec. 2024 (€85 Mil) and declined from Dec. 2024 (€85 Mil) to Dec. 2025 (€80 Mil).


ArcelorMittal Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for ArcelorMittal's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

ArcelorMittal Current Accrued Expense Chart

ArcelorMittal Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 55.40 62.78 98.67 84.98 80.04

ArcelorMittal Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4,361.09 84.98 5,152.28 80.04 4,654.07
XMAD:MTS
68GF Score
ArcelorMittal SA XMAD:MTS
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ArcelorMittal Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of €4,654 Mil mean?
ArcelorMittal (XMAD:MTS) has a Current Accrued Expense of €4,654 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on ArcelorMittal and its competitors.
Is ArcelorMittal's Current Accrued Expense too high?
ArcelorMittal's current Current Accrued Expense is €4,654 Mil. Overall, ArcelorMittal has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ArcelorMittal's Current Accrued Expense compare to NUE and STLD?
ArcelorMittal's Current Accrued Expense of €4,654 Mil can be compared against companies in the Steel industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Steel company?
A good Current Accrued Expense depends on the Steel industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on ArcelorMittal and its competitors. ArcelorMittal's current Current Accrued Expense is €4,654 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ArcelorMittal stock overvalued right now?
Based on GuruFocus' analysis, ArcelorMittal (XMAD:MTS) is currently considered Significantly Overvalued. The stock's GF Value™ is €33.73, compared to a current price of €63.26 — trading 87.5% above its estimated fair value. The current Current Accrued Expense is €4,654 Mil. ArcelorMittal's overall GF Score™ is 68/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For ArcelorMittal (XMAD:MTS), the current Current Accrued Expense is €4,654 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is ArcelorMittal (XMAD:MTS) Overvalued in 2026?

Based on GuruFocus' analysis, ArcelorMittal stock appears to be overvalued. The current stock price of €63.26 is trading 87.5% above its estimated GF Value™ of €33.73. GuruFocus considers ArcelorMittal to be Significantly Overvalued.

Key valuation signals for XMAD:MTS:

  • Current Accrued Expense: €4,654 Mil
  • GF Value™: €33.73 vs. price of €63.26 (87.5% above fair value)
  • GF Score™: 68/100 with 11 warning signs

No single metric tells the full story. See the XMAD:MTS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ArcelorMittal Business Description

Address 24-26, Boulevard d’Avranches, Luxembourg, LUX, L-1160
ArcelorMittal SA is an integrated steel and mining company. The company's reportable operating segments include North America, Brazil, Europe, India and JVs, Sustainable Solutions, and Mining. It generates maximum revenue from the Europe segment. The Europe segment produces hot-rolled coil, cold-rolled coil, coated products, tinplate, plate, and slab. These products are sold to customers in the automotive, general, and packaging sectors, as well as producing long products consisting of sections, wire rods, rebar, billets, blooms and wire drawing, and tubular products. Geographically, it derives a majority of its revenue from the United States, followed by Brazil, Canada, Mexico, Argentina, and other markets.
68GF Score

Get the complete analysis for XMAD:MTS

Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€63.26
Price
€33.73
GF Value