Amount that if recognized, would affect the effective tax rate or regulatory liability
Semtech Amount that if recognized, would affect the effective tax rate or regulatory liability increased by 10.9% to $5.10M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 1.9%, from $5.20M to $5.10M. Over 5 years (FY 2021 to FY 2026), Amount that if recognized, would affect the effective tax rate or regulatory liability shows a downward trend with a -13.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
How to read this metric
Higher values indicate greater potential volatility in future earnings due to tax audit outcomes.
Detailed definition
The portion of unrecognized tax benefits that, if recognized, would directly impact the company's effective tax rate. Th...
Peer comparison
Commonly reported by large-cap firms; peers with stable tax profiles generally maintain lower ratios of this metric relative to total tax expense.
other_unrecognized_tax_benefits_that_would_impact_effect_ff36cbHistorical Data
| 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 | Q4 '26 | Q1 '27 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $9.80M | $8.90M | $8.80M | $9.30M | $9.40M | $9.50M | $9.50M | $12.60M | $12.80M | $12.10M | $12.40M | $14.60M | $14.60M | $14.80M | $14.90M | $4.80M | $5.20M | $5.30M | $5.50M | $4.60M | $5.10M |
| QoQ Change | — | -9.2% | -1.1% | +5.7% | +1.1% | +1.1% | +0.0% | +32.6% | +1.6% | -5.5% | +2.5% | +17.7% | +0.0% | +1.4% | +0.7% | -67.8% | +8.3% | +1.9% | +3.8% | -16.4% | +10.9% |
| YoY Change | — | — | — | — | -4.1% | +6.7% | +8.0% | +35.5% | +36.2% | +27.4% | +30.5% | +15.9% | +14.1% | +22.3% | +20.2% | -67.1% | -64.4% | -64.2% | -63.1% | -4.2% | -1.9% |
Amount that if recognized, would affect the effective tax rate or regulatory liability at Other Companies
Frequently Asked Questions
- What is Semtech's amount that if recognized, would affect the effective tax rate or regulatory liability?
- Semtech (SMTC) reported amount that if recognized, would affect the effective tax rate or regulatory liability of $5.10M in Q1 2026.
- How has Semtech's amount that if recognized, would affect the effective tax rate or regulatory liability changed year-over-year?
- Semtech's amount that if recognized, would affect the effective tax rate or regulatory liability decreased by 1.9% year-over-year, from $5.20M to $5.10M.
- What is the long-term trend for Semtech's amount that if recognized, would affect the effective tax rate or regulatory liability?
- Over 5 years (2021 to 2026), Semtech's amount that if recognized, would affect the effective tax rate or regulatory liability has grown at a -13.9% compound annual growth rate (CAGR), from $9.70M to $4.60M.
- What does amount that if recognized, would affect the effective tax rate or regulatory liability mean?
- The amount of uncertain tax benefits that would change the company's effective tax rate if they were ultimately recognized.