Current Liabilities
Contract Liabilities and Refund Liability
Super Micro Computer, Inc. Contract Liabilities and Refund Liability increased by 302.9% to $139.08M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 93.4%, from $71.92M to $139.08M.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2024
Last reportedQ3 2026May 11, 2026
How to read this metric
An increase in refund liability may signal quality issues, while an increase in contract liabilities indicates future service obligations.
Detailed definition
This encompasses obligations to customers for undelivered goods or services and the estimated liability for potential pr...
Peer comparison
Standard accounting requirement under revenue recognition standards for companies with complex sales contracts.
Metric ID:
contract_liabilities_and_refund_liabilityHistorical Data
6 periods
| Q4 '24 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|
| Value | $42.46M | $71.92M | $32.86M | $18.28M | $34.52M | $139.08M |
| QoQ Change | — | +69.4% | -54.3% | -44.4% | +88.9% | +302.9% |
| YoY Change | — | — | -22.6% | — | — | +93.4% |
Range$18.28M – $139.08M
CAGR+158.4%
Avg YoY Growth+35.4%
Median YoY Growth+35.4%
Current Streak2 quarters growth
Contract Liabilities and Refund Liability at Other Companies
Frequently Asked Questions
- What is Super Micro Computer, Inc.'s contract liabilities and refund liability?
- Super Micro Computer, Inc. (SMCI) reported contract liabilities and refund liability of $139.08M in Q1 2026.
- How has Super Micro Computer, Inc.'s contract liabilities and refund liability changed year-over-year?
- Super Micro Computer, Inc.'s contract liabilities and refund liability increased by 93.4% year-over-year, from $71.92M to $139.08M.
- What does contract liabilities and refund liability mean?
- Liabilities related to unfulfilled contracts and expected customer refunds.