Other
Standard Product Warranty Accrual
Lam Research Standard Product Warranty Accrual increased by 2.9% to $254.97M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 4.1%, from $265.82M to $254.97M. Over 4 years (FY 2021 to FY 2025), Standard Product Warranty Accrual shows an upward trend with a 8.5% 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 2014
Last reportedQ3 2026Apr 23, 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_accrualHistorical Data
20 periods
| 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 | $191.76M | $214.24M | $228.39M | $240.33M | $256.26M | $283.51M | $318.97M | $312.83M | $286.66M | $265.37M | $260.84M | $254.57M | $250.40M | $250.38M | $254.81M | $265.82M | $265.47M | $257.87M | $247.80M | $254.97M |
| QoQ Change | — | +11.7% | +6.6% | +5.2% | +6.6% | +10.6% | +12.5% | -1.9% | -8.4% | -7.4% | -1.7% | -2.4% | -1.6% | -0.0% | +1.8% | +4.3% | -0.1% | -2.9% | -3.9% | +2.9% |
| YoY Change | — | — | — | — | +33.6% | +32.3% | +39.7% | +30.2% | +11.9% | -6.4% | -18.2% | -18.6% | -12.6% | -5.7% | -2.3% | +4.4% | +6.0% | +3.0% | -2.8% | -4.1% |
Range$191.76M – $318.97M
CAGR+6.2%
Avg YoY Growth+5.7%
Median YoY Growth+0.3%
Standard Product Warranty Accrual at Other Companies
Frequently Asked Questions
- What is Lam Research's standard product warranty accrual?
- Lam Research (LRCX) reported standard product warranty accrual of $254.97M in Q1 2026.
- How has Lam Research's standard product warranty accrual changed year-over-year?
- Lam Research's standard product warranty accrual decreased by 4.1% year-over-year, from $265.82M to $254.97M.
- What is the long-term trend for Lam Research's standard product warranty accrual?
- Over 4 years (2021 to 2025), Lam Research's standard product warranty accrual has grown at a 8.5% compound annual growth rate (CAGR), from $191.76M to $265.47M.
- What does standard product warranty accrual mean?
- The estimated cost the company expects to pay for future product repairs under warranty.