Other

Allowance for doubtful accounts

First Solar Allowance for doubtful accounts increased by 13.7% to $15.08M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 91.1%, from $7.89M to $15.08M. Over 5 years (FY 2020 to FY 2025), Allowance for doubtful accounts shows an upward trend with a 34.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2025
Last reportedQ1 2026

How to read this metric

An increasing allowance relative to receivables may signal deteriorating customer credit quality or a weakening economic environment.

Detailed definition

This is a contra-asset account that represents the estimated portion of accounts receivable that the company does not ex...

Peer comparison

Standard accounting practice; peers in similar industrial sectors typically maintain reserves proportional to their credit risk profile.

Metric ID: other_allowance_for_doubtful_accounts_receivable_current

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$2.48M$1.43M$664.00K$479.00K$607.00K$570.00K$1.04M$1.01M$1.29M$4.21M$1.61M$1.90M$1.68M$608.00K$1.30M$7.89M$9.31M$11.40M$13.27M$15.08M
QoQ Change-42.3%-53.6%-27.9%+26.7%-6.1%+82.8%-3.3%+27.5%+227.3%-61.6%+17.9%-11.9%-63.7%+114.5%+505.4%+17.9%+22.5%+16.4%+13.7%
YoY Change-75.5%-60.1%+56.9%+110.4%+111.7%+637.9%+54.9%+88.8%+30.4%-85.5%-19.2%+314.8%+455.3%>999%+917.4%+91.1%
Range$479.00K$15.08M
CAGR+46.3%
Avg YoY Growth+275.3%
Median YoY Growth+89.9%
Current Streak6 quarters growth

Frequently Asked Questions

What is First Solar's allowance for doubtful accounts?
First Solar (FSLR) reported allowance for doubtful accounts of $15.08M in Q1 2026.
How has First Solar's allowance for doubtful accounts changed year-over-year?
First Solar's allowance for doubtful accounts increased by 91.1% year-over-year, from $7.89M to $15.08M.
What is the long-term trend for First Solar's allowance for doubtful accounts?
Over 5 years (2020 to 2025), First Solar's allowance for doubtful accounts has grown at a 34.5% compound annual growth rate (CAGR), from $3.01M to $13.27M.
What does allowance for doubtful accounts mean?
The estimated amount of money owed by customers that the company expects will not be paid.