Homebuilding Accrued and Other Liabilities and Financial Services Accounts Payable and Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2026

The following table sets forth information relating to homebuilding accrued and other liabilities:


	March 31, 2026		December 31, 2025

	(Dollars in thousands)
Accrued compensation and related expenses	$	82,206	$	108,728
Customer and escrow deposits	34,314		24,575
Warranty accrual (Note 9)	71,529		70,889
Lease liability	47,035		48,650
Land development and home construction accruals	32,708		43,136
Accrued interest	15,640		31,385
Income taxes payable	37,759		39,407
Self insured retention for construction defect claims (Note 10)	24,314		24,673
Retentions payable	38,147		37,656
Other accrued liabilities	142,468		133,185
Total accrued and other liabilities	$	526,120	$	562,284

The following table sets forth information relating to financial services accounts payable and accrued liabilities:


	March 31, 2026		December 31, 2025

	(Dollars in thousands)
Insurance reserves (Note 10)	$	100,349	$	100,835
Accounts payable and other accrued liabilities	31,303		24,243
Total accounts payable and accrued liabilities	$	131,652	$	125,078

SEKISUI HOUSE U.S., INC. 10-Q