KLA Corporation Capitalized Contract Costs, Net decreased by 25.4% to $172.01M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 16.8%, from $206.71M to $172.01M. Over 4 years (FY 2021 to FY 2025), Capitalized Contract Costs, Net shows an upward trend with a 39.0% CAGR.
An increase suggests high investment in future revenue growth; a decrease may indicate lower acquisition costs or the amortization of existing contract assets.
These are incremental costs incurred to obtain or fulfill a contract that are recognized as an asset and amortized over...
Common in software and services firms; peers report this as 'Deferred Contract Costs' or 'Capitalized Commissions'.
capitalized_contract_costs_net| Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $59.95M | $69.87M | $83.15M | $90.58M | $124.49M | $117.34M | $112.03M | $112.07M | $133.07M | $126.87M | $166.39M | $242.52M | $279.88M | $215.37M | $250.04M | $206.71M | $223.83M | $200.66M | $230.61M | $172.01M |
| QoQ Change | — | +16.5% | +19.0% | +8.9% | +37.4% | -5.7% | -4.5% | +0.0% | +18.7% | -4.7% | +31.1% | +45.8% | +15.4% | -23.0% | +16.1% | -17.3% | +8.3% | -10.4% | +14.9% | -25.4% |
| YoY Change | — | — | — | — | +107.6% | +68.0% | +34.7% | +23.7% | +6.9% | +8.1% | +48.5% | +116.4% | +110.3% | +69.8% | +50.3% | -14.8% | -20.0% | -6.8% | -7.8% | -16.8% |