Severance accrual, current
Lumentum Holdings Inc. Severance accrual, current decreased by 9.1% to $2.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 5.3%, from $1.90M to $2.00M. Over 4 years (FY 2021 to FY 2025), Severance accrual, current shows a downward trend with a -18.6% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
How to read this metric
An increase suggests active cost-cutting or organizational transformation, while a decrease indicates the completion of restructuring phases.
Detailed definition
This represents the portion of estimated costs associated with restructuring activities, such as employee severance, tha...
Peer comparison
Commonly seen during periods of industry consolidation or strategic pivots; varies significantly by company cycle.
other_restructuring_reserve_currentHistorical Data
| 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 | $5.70M | $800.00K | $300.00K | $100.00K | $0.00 | $3.10M | $14.10M | $4.20M | $5.00M | $9.30M | $10.20M | $17.70M | $11.10M | $6.30M | $1.50M | $1.90M | $2.50M | $5.90M | $2.20M | $2.00M |
| QoQ Change | — | -86.0% | -62.5% | -66.7% | -100.0% | — | +354.8% | -70.2% | +19.0% | +86.0% | +9.7% | +73.5% | -37.3% | -43.2% | -76.2% | +26.7% | +31.6% | +136.0% | -62.7% | -9.1% |
| YoY Change | — | — | — | — | -100.0% | +287.5% | >999% | >999% | — | +200.0% | -27.7% | +321.4% | +122.0% | -32.3% | -85.3% | -89.3% | -77.5% | -6.3% | +46.7% | +5.3% |
Severance accrual, current at Other Companies
Frequently Asked Questions
- What is Lumentum Holdings Inc.'s severance accrual, current?
- Lumentum Holdings Inc. (LITE) reported severance accrual, current of $2.00M in Q1 2026.
- How has Lumentum Holdings Inc.'s severance accrual, current changed year-over-year?
- Lumentum Holdings Inc.'s severance accrual, current increased by 5.3% year-over-year, from $1.90M to $2.00M.
- What is the long-term trend for Lumentum Holdings Inc.'s severance accrual, current?
- Over 4 years (2021 to 2025), Lumentum Holdings Inc.'s severance accrual, current has grown at a -18.6% compound annual growth rate (CAGR), from $5.70M to $2.50M.
- What does severance accrual, current mean?
- The amount of money set aside for restructuring costs expected to be paid out within one year.