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Enphase Energy ENPH Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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Other financials

Income statement

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Revenue$282.9M-20.6%
Gross profit$100.4M-40.3%
Operating income-$29.6M-193%
Net income-$7.4M-125%
EPS (diluted)-$0.06-127%

Balance sheet

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Cash & equivalents$497.5M+19.9%
Total debt$612.1M-50.4%
Total equity$1.1B+36.0%
Total assets$2.7B-12.3%

Cash flow

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Operating cash flow$102.9M+112%
CapEx$19.9M+36.2%
Free cash flow$83.0M+145%

Valuation

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Market cap$6.89B-39.7%
Enterprise value$7B-43.9%
P/E51×-25.9×
P/S4.9×-3.1×

Profitability

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Gross margin44.2%-3.7pp
Operating margin6.9%-2.9pp
Net margin9.6%-0.8pp
FCF margin10.4%-22.8pp

Returns & leverage

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Return on equity14.1%-3.0pp
Debt / equity0.6×-1.0×
Current ratio3.8×+1.9×

Where this comes from

Reported directly by Enphase Energy in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Enphase Energy’s 10-Q, filed April 28, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Enphase Energy's accretion (amortization) of discounts and premiums, investments?
Enphase Energy (ENPH) reported accretion (amortization) of discounts and premiums, investments of -$5.11M in Q1 2026.
How has Enphase Energy's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Enphase Energy's accretion (amortization) of discounts and premiums, investments decreased by 45.4% year-over-year, from -$3.51M to -$5.11M.
What does accretion (amortization) of discounts and premiums, investments mean?
This represents the non-cash adjustment to net income resulting from the amortization of premiums or the accretion of discounts on investment securities held by the company. It reflects the gradual recognition of the difference between the purchase price and the face value of debt instruments over their holding period. Investors use this to reconcile reported net income with actual cash flows generated from investment activities.