Discontinued — last reported Q4 '20
Operating
Debt Issuance Cost Amortization
LPL Financial Holdings Debt Issuance Cost Amortization decreased by 0.5% to $3.49M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 55.7%, from $7.87M to $3.49M. Over 4 years (FY 2021 to FY 2025), Debt Issuance Cost Amortization shows an upward trend with a 39.3% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2015
Last reportedQ4 2020
How to read this metric
An increase suggests higher historical debt issuance activity, while a decrease indicates maturing debt or lower financing costs.
Detailed definition
This represents the non-cash periodic allocation of costs incurred to issue debt, such as legal fees and underwriting co...
Peer comparison
Standard across capital-intensive industries; peers with higher leverage typically report higher amortization levels.
Metric ID:
amortization_of_debt_issuance_costsHistorical Data
20 periods
| Q2 '21 | Q3 '21 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.44M | $1.49M | $1.49M | $1.49M | $1.49M | $1.85M | $2.03M | $2.03M | $2.03M | $2.23M | $2.45M | $2.68M | $2.81M | $3.00M | $2.83M | $7.87M | $6.71M | $3.52M | $3.51M | $3.49M |
| QoQ Change | — | +3.3% | -0.1% | -0.1% | -0.1% | +24.3% | +9.6% | -0.0% | -0.0% | +10.2% | +9.7% | +9.3% | +5.1% | +6.8% | -5.8% | +178.2% | -14.8% | -47.6% | -0.3% | -0.5% |
| YoY Change | — | — | — | — | +3.0% | +23.9% | +35.9% | +36.1% | +36.1% | +20.7% | +20.8% | +32.0% | +38.8% | +34.5% | +15.6% | +194.3% | +138.6% | +17.0% | +23.9% | -55.7% |
Range$1.44M – $7.87M
CAGR+20.4%
Avg YoY Growth+38.5%
Median YoY Growth+28.0%
Current Streak4 quarters decline
Debt Issuance Cost Amortization at Other Companies
Frequently Asked Questions
- What is LPL Financial Holdings's debt issuance cost amortization?
- LPL Financial Holdings (LPLA) reported debt issuance cost amortization of $3.49M in Q1 2026.
- How has LPL Financial Holdings's debt issuance cost amortization changed year-over-year?
- LPL Financial Holdings's debt issuance cost amortization decreased by 55.7% year-over-year, from $7.87M to $3.49M.
- What is the long-term trend for LPL Financial Holdings's debt issuance cost amortization?
- Over 4 years (2021 to 2025), LPL Financial Holdings's debt issuance cost amortization has grown at a 39.3% compound annual growth rate (CAGR), from $5.73M to $21.60M.
- What does debt issuance cost amortization mean?
- The non-cash expense recognized over time for the costs associated with issuing debt.