Current Liabilities
Standard Product Warranty Accrual
Super Micro Computer, Inc. Standard Product Warranty Accrual increased by 3.3% to $23.77M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 25.6%, from $18.93M to $23.77M. Over 4 years (FY 2021 to FY 2025), Standard Product Warranty Accrual shows an upward trend with a 8.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2014
Last reportedQ3 2026May 11, 2026
How to read this metric
A significant increase may indicate rising product quality issues or higher-than-expected repair costs.
Detailed definition
The estimated liability for future costs related to repairing or replacing products under standard warranty terms. This...
Peer comparison
Standard for all manufacturing companies providing product warranties.
Metric ID:
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 | $12.14M | $12.23M | $11.58M | $12.00M | $12.14M | $12.70M | $13.28M | $14.97M | $14.86M | $15.63M | $16.62M | $17.64M | $17.82M | $17.95M | $18.29M | $18.93M | $16.95M | $21.26M | $23.01M | $23.77M |
| QoQ Change | — | +0.8% | -5.3% | +3.6% | +1.2% | +4.7% | +4.5% | +12.8% | -0.8% | +5.2% | +6.3% | +6.2% | +1.0% | +0.8% | +1.9% | +3.5% | -10.4% | +25.4% | +8.2% | +3.3% |
| YoY Change | — | — | — | — | +0.0% | +3.8% | +14.6% | +24.8% | +22.4% | +23.0% | +25.2% | +17.8% | +19.9% | +14.9% | +10.1% | +7.3% | -4.8% | +18.4% | +25.8% | +25.6% |
Range$11.58M – $23.77M
CAGR+15.2%
Avg YoY Growth+15.6%
Median YoY Growth+18.1%
Current Streak3 quarters growth
Standard Product Warranty Accrual at Other Companies
Frequently Asked Questions
- What is Super Micro Computer, Inc.'s standard product warranty accrual?
- Super Micro Computer, Inc. (SMCI) reported standard product warranty accrual of $23.77M in Q1 2026.
- How has Super Micro Computer, Inc.'s standard product warranty accrual changed year-over-year?
- Super Micro Computer, Inc.'s standard product warranty accrual increased by 25.6% year-over-year, from $18.93M to $23.77M.
- What is the long-term trend for Super Micro Computer, Inc.'s standard product warranty accrual?
- Over 4 years (2021 to 2025), Super Micro Computer, Inc.'s standard product warranty accrual has grown at a 8.7% compound annual growth rate (CAGR), from $12.14M to $16.95M.
- What does standard product warranty accrual mean?
- Money set aside to cover the expected costs of fixing products under warranty.