Current Liabilities
Accrued Compensation
Lam Research Accrued Compensation decreased by 24.8% to $600.27M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 13.3%, from $529.69M to $600.27M. Over 4 years (FY 2021 to FY 2025), Accrued Compensation shows an upward trend with a 2.8% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2016
Last reportedQ4 2025
How to read this metric
Significant fluctuations often correlate with the timing of annual bonus payouts or changes in headcount and compensation structures.
Detailed definition
This liability represents earned but unpaid wages, bonuses, and benefits owed to employees at the balance sheet date. It...
Peer comparison
High-tech firms often have significant accrued compensation due to performance-based bonus structures and stock-based compensation accounting.
Metric ID:
accrued_compensationHistorical Data
20 periods
| 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 | $552.93M | $571.93M | $677.95M | $443.35M | $481.07M | $487.30M | $551.64M | $433.64M | $481.35M | $485.42M | $571.52M | $478.64M | $516.72M | $599.32M | $650.08M | $529.69M | $618.37M | $726.45M | $797.94M | $600.27M |
| QoQ Change | — | +3.4% | +18.5% | -34.6% | +8.5% | +1.3% | +13.2% | -21.4% | +11.0% | +0.8% | +17.7% | -16.3% | +8.0% | +16.0% | +8.5% | -18.5% | +16.7% | +17.5% | +9.8% | -24.8% |
| YoY Change | — | — | — | — | -13.0% | -14.8% | -18.6% | -2.2% | +0.1% | -0.4% | +3.6% | +10.4% | +7.3% | +23.5% | +13.7% | +10.7% | +19.7% | +21.2% | +22.7% | +13.3% |
Range$433.64M – $797.94M
CAGR+1.7%
Avg YoY Growth+6.1%
Median YoY Growth+8.9%
Accrued Compensation at Other Companies
Frequently Asked Questions
- What is Lam Research's accrued compensation?
- Lam Research (LRCX) reported accrued compensation of $600.27M in Q1 2026.
- How has Lam Research's accrued compensation changed year-over-year?
- Lam Research's accrued compensation increased by 13.3% year-over-year, from $529.69M to $600.27M.
- What is the long-term trend for Lam Research's accrued compensation?
- Over 4 years (2021 to 2025), Lam Research's accrued compensation has grown at a 2.8% compound annual growth rate (CAGR), from $552.93M to $618.37M.
- What does accrued compensation mean?
- Wages, bonuses, and benefits that employees have earned but have not yet been paid.