Texas Instruments Undistributed Earnings Allocated to Participating Securities (Diluted) increased by 28.6% to $9.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 50.0%, from $6.00M to $9.00M. Over 4 years (FY 2021 to FY 2025), Undistributed Earnings Allocated to Participating Securities (Diluted) shows a downward trend with a -4.0% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
An increase suggests a larger portion of earnings is being reserved for participating security holders, which may dilute the earnings available to common shareholders. It is primarily a technical accounting adjustment rather than a direct indicator of operational performance.
This represents the portion of net income allocated to holders of participating securities that are not yet distributed...
This is a standard adjustment under GAAP for companies with complex capital structures, often found in the EPS reconciliation notes of peer technology and semiconductor firms.
anet_undistributed_earnings_participating_diluted| Q2 '21 | Q3 '21 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $7.00M | $9.00M | $9.00M | $9.00M | $10.00M | $11.00M | $9.00M | $9.00M | $8.00M | $10.00M | $7.00M | $5.00M | $6.00M | $7.00M | $6.00M | $6.00M | $7.00M | $8.00M | $7.00M | $9.00M |
| QoQ Change | — | +28.6% | +0.0% | +0.0% | +11.1% | +10.0% | -18.2% | +0.0% | -11.1% | +25.0% | -30.0% | -28.6% | +20.0% | +16.7% | -14.3% | +0.0% | +16.7% | +14.3% | -12.5% | +28.6% |
| YoY Change | — | — | — | — | +42.9% | +22.2% | +0.0% | +0.0% | -20.0% | -9.1% | -22.2% | -44.4% | -25.0% | -30.0% | -14.3% | +20.0% | +16.7% | +14.3% | +16.7% | +50.0% |