Other
Restructuring Reserve
Semtech Restructuring Reserve decreased by 67.7% to $225.00K in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 40.8%, from $380.00K to $225.00K. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ4 2017
Last reportedQ1 2027May 27, 2026
How to read this metric
An increase suggests active cost-cutting or operational transformation, while a decrease indicates the completion of restructuring phases.
Detailed definition
This represents the liability recorded for costs associated with restructuring activities, such as severance, facility c...
Peer comparison
Common in mature industrial companies undergoing periodic operational optimization.
Metric ID:
other_restructuring_reserveHistorical Data
16 periods
| Q4 '22 | 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 | Q4 '26 | Q1 '27 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0.00 | $1.69M | $4.04M | $2.93M | $8.83M | $6.19M | $6.28M | $2.96M | $2.05M | $1.35M | $787.00K | $380.00K | $499.00K | $399.00K | $697.00K | $225.00K |
| QoQ Change | — | — | +139.4% | -27.4% | +201.0% | -29.9% | +1.4% | -52.9% | -30.6% | -34.1% | -41.8% | -51.7% | +31.3% | -20.0% | +74.7% | -67.7% |
| YoY Change | — | — | — | — | — | +267.0% | +55.4% | +0.8% | -76.8% | -78.2% | -87.5% | -87.1% | -75.7% | -70.5% | -11.4% | -40.8% |
Range$0.00 – $8.83M
Avg YoY Growth-18.6%
Median YoY Growth-70.5%
Restructuring Reserve at Other Companies
Frequently Asked Questions
- What is Semtech's restructuring reserve?
- Semtech (SMTC) reported restructuring reserve of $225.00K in Q1 2026.
- How has Semtech's restructuring reserve changed year-over-year?
- Semtech's restructuring reserve decreased by 40.8% year-over-year, from $380.00K to $225.00K.
- What does restructuring reserve mean?
- The amount of money set aside to pay for planned company reorganization or downsizing costs.