Current Liabilities
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
SectionCurrent Liabilities
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2017
Last reportedQ1 2027May 27, 2026
How to read this metric
An increase indicates active cost-cutting or strategic realignment, while a decrease suggests the completion of restructuring phases.
Detailed definition
This represents the estimated liability for costs associated with formal restructuring plans, such as workforce reductio...
Peer comparison
Varies significantly based on the company's current phase of operational transformation.
Metric ID:
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?
- Funds set aside to cover the costs of reorganizing or downsizing business operations.