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Enphase Energy ENPH Business Segments — Recovery of Direct Costs
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Where this comes from
Reported directly by Enphase Energy in its filing.
Tagged under the XBRL concept us-gaap:RecoveryOfDirectCosts.
The source filing: Enphase Energy’s 10-Q, filed July 28, 2026.
- Filed
- Jul 28, 2026, 4:29 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001463101-26-000081
| Line item | Three Months Ended June 30, 2026 | Three Months Ended June 30, 2025 | Six Months Ended June 30, 2026 | Six Months Ended June 30, 2025 |
|---|---|---|---|---|
| Other cost of revenues(1) | 220,260 | 247,799 | 433,528 | 483,454 |
| Fair value of AMPTC generated | (64,922) | (61,040) | (119,514) | (114,671) |
| Loss from sale of AMPTC generated during 2025 | — | — | 18,905 | — |
| Tariff refunds(2) | (43,411) | — | (43,411) | — |
| Stock-based compensation expense | 43,554 | 53,896 | 92,545 | 109,529 |
| Acquisition related expenses and amortization(3) | 4,251 | 4,467 | 9,419 | 8,896 |
| Other restructuring and asset impairment charges(4) | 784 | 3,243 | 4,633 | 5,896 |
| Other research and development(5) | 28,089 | 24,940 | 54,122 | 53,467 |
Item 1. Financial Statements (unaudited)
FAQ
- What is Enphase Energy's business segments — recovery of direct costs?
- Enphase Energy (ENPH) reported business segments — recovery of direct costs of $43.41M in Q2 2026.
- What does business segments — recovery of direct costs mean?
- This metric represents the portion of direct production or operational costs that are offset by external financial support, such as government grants or subsidies. It reflects the company's ability to lower its cost of goods sold through non-operating income streams tied to manufacturing activities. Investors use this to evaluate the impact of policy-driven incentives on the underlying cost structure of the segment's product offerings.
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