Operating

Debt Issuance Cost Amortization

Super Micro Computer, Inc. Debt Issuance Cost Amortization increased by 60.7% to $7.66M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 292.2%, from $1.95M to $7.66M.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2023
Last reportedQ3 2026May 11, 2026

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_costs

Historical Data

15 periods
 Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26Q3 '26
Value$0.00$0.00$0.00$0.00$573.00K$573.00K$573.00K$573.00K$1.92M$2.49M$1.95M$3.90M$4.74M$4.76M$7.66M
QoQ Change+0.0%+0.0%+0.0%+235.3%+29.8%-21.7%+99.8%+21.6%+0.4%+60.7%
YoY Change+235.3%+335.3%+240.7%+580.8%+146.9%+91.0%+292.2%
Range$0.00$7.66M
Avg YoY Growth+274.6%
Median YoY Growth+240.7%
Current Streak4 quarters growth

Frequently Asked Questions

What is Super Micro Computer, Inc.'s debt issuance cost amortization?
Super Micro Computer, Inc. (SMCI) reported debt issuance cost amortization of $7.66M in Q1 2026.
How has Super Micro Computer, Inc.'s debt issuance cost amortization changed year-over-year?
Super Micro Computer, Inc.'s debt issuance cost amortization increased by 292.2% year-over-year, from $1.95M to $7.66M.
What does debt issuance cost amortization mean?
The non-cash expense recognized over time for the costs associated with issuing debt.