What is Envoy Medical's LCM inventory valuation adjustment?

Envoy Medical (COCH) reported LCM inventory valuation adjustment of $12K in Q1 2026.

How has Envoy Medical's LCM inventory valuation adjustment changed year-over-year?

Envoy Medical's LCM inventory valuation adjustment increased by 152.2% year-over-year, from -$23K to $12K.

What does LCM inventory valuation adjustment mean?

The periodic adjustment required to align inventory valuation under the Last-In, First-Out (LIFO) method with current market conditions or cost standards. This metric indicates the impact of inflationary pressures or inventory obsolescence on the cost of goods sold.

Envoy Medical COCH LCM inventory valuation adjustment

LCM inventory valuation adjustment at other companies

Envoy MedicalCOCH

$12K+152%

ADTRAN Holdings, Inc.ADTN

$143K-95.7%

Haverty Furniture CompaniesHVT

$1.16M+476%

SEN

Seneca FoodsSENEA

-$182K-102%

Village Super MarketVLGEA

$239K-11.5%

ESABESAB

$2.1M-36.4%

Other financials

Income statement

See full

Revenue$39.0K-15.2%

Gross profit-$274.0K-52.2%

Operating income-$6.0M-16.7%

Net income-$4.4M+12.9%

EPS (diluted)-$0.08+72.4%

Balance sheet

See full

Cash & equivalents$25.3M+376%

Total debt$919.0K-2.8%

Total equity$10.2M+142%

Total assets$29.8M+187%

Cash flow

See full

Operating cash flow-$6.1M-62.7%

CapEx$172.0K—

Free cash flow-$5.9M-28.5%

Valuation

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Market cap$61M+83.5%

P/S260.7×+111×

Profitability

See full

Gross margin-310.7%+31.6pp

Operating margin-9,881.2%+805pp

Net margin-9,875.6%+771pp

FCF margin-7,626.6%-652pp

Returns & leverage

See full

Return on equity328.7%—

Debt / equity0.1×—

Current ratio2.3×+1.2×

Where this comes from

Reported directly by Envoy Medical in its filing.

Tagged under the XBRL concept us-gaap:InventoryLIFOReservePeriodCharge.

The official record: Envoy Medical’s 10-Q, filed May 11, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Envoy Medical's LCM inventory valuation adjustment?: Envoy Medical (COCH) reported LCM inventory valuation adjustment of $12K in Q1 2026.
How has Envoy Medical's LCM inventory valuation adjustment changed year-over-year?: Envoy Medical's LCM inventory valuation adjustment increased by 152.2% year-over-year, from -$23K to $12K.
What does LCM inventory valuation adjustment mean?: The periodic adjustment required to align inventory valuation under the Last-In, First-Out (LIFO) method with current market conditions or cost standards. This metric indicates the impact of inflationary pressures or inventory obsolescence on the cost of goods sold.