Other

Standard Product Warranty Accrual

First Solar Standard Product Warranty Accrual decreased by 2.5% to $77.43M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 2.5%, from $75.57M to $77.43M. Over 5 years (FY 2020 to FY 2025), Standard Product Warranty Accrual shows a downward trend with a -3.5% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

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

How to read this metric

A significant increase relative to sales may indicate declining product quality or higher-than-expected failure rates.

Detailed definition

This represents the estimated liability for future costs associated with repairing or replacing products under standard...

Peer comparison

Standard for manufacturing firms; peers typically maintain accruals as a percentage of revenue.

Metric ID: other_standard_product_warranty_accrual

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$91.06M$58.54M$52.55M$47.02M$47.13M$34.99M$33.79M$33.32M$31.97M$26.15M$25.49M$25.19M$23.70M$70.69M$76.44M$75.57M$75.83M$89.54M$79.41M$77.43M
QoQ Change-35.7%-10.2%-10.5%+0.2%-25.8%-3.4%-1.4%-4.0%-18.2%-2.5%-1.2%-5.9%+198.3%+8.1%-1.1%+0.3%+18.1%-11.3%-2.5%
YoY Change-48.2%-40.2%-35.7%-29.1%-32.2%-25.3%-24.6%-24.4%-25.9%+170.3%+199.9%+199.9%+220.0%+26.7%+3.9%+2.5%
Range$23.70M$91.06M
CAGR-3.4%
Avg YoY Growth+33.6%
Median YoY Growth-24.5%
Current Streak2 quarters decline

Frequently Asked Questions

What is First Solar's standard product warranty accrual?
First Solar (FSLR) reported standard product warranty accrual of $77.43M in Q1 2026.
How has First Solar's standard product warranty accrual changed year-over-year?
First Solar's standard product warranty accrual increased by 2.5% year-over-year, from $75.57M to $77.43M.
What is the long-term trend for First Solar's standard product warranty accrual?
Over 5 years (2020 to 2025), First Solar's standard product warranty accrual has grown at a -3.5% compound annual growth rate (CAGR), from $95.10M to $79.41M.
What does standard product warranty accrual mean?
The estimated cost the company expects to pay for future product repairs under warranty.