Discontinued — last reported Q1 '23

Current Assets

Allowance for Doubtful Accounts

Lam Research Allowance for Doubtful Accounts increased by 8.2% to $8.35M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 41.8%, from $5.89M to $8.35M. Over 4 years (FY 2021 to FY 2025), Allowance for Doubtful Accounts shows an upward trend with a 5.4% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2019
Last reportedQ1 2023

How to read this metric

An increase suggests rising credit risk or economic stress among the customer base.

Detailed definition

A contra-asset account that represents the estimated portion of accounts receivable that the company does not expect to...

Peer comparison

Standard across all utilities; levels are often influenced by regulatory mandates regarding service disconnection policies.

Metric ID: allowance_for_doubtful_accounts

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$5.26M$5.36M$5.38M$5.60M$5.61M$5.54M$5.41M$5.36M$5.34M$5.26M$5.32M$5.29M$5.28M$5.58M$5.71M$5.89M$6.50M$6.54M$7.72M$8.35M
QoQ Change+2.0%+0.3%+4.1%+0.1%-1.2%-2.3%-1.0%-0.3%-1.7%+1.3%-0.7%-0.2%+5.7%+2.4%+3.0%+10.4%+0.7%+18.0%+8.2%
YoY Change+6.7%+3.3%+0.6%-4.3%-4.7%-5.1%-1.6%-1.4%-1.3%+6.2%+7.3%+11.4%+23.1%+17.2%+35.1%+41.8%
Range$5.26M$8.35M
CAGR+10.2%
Avg YoY Growth+8.4%
Median YoY Growth+4.7%
Current Streak7 quarters growth

Allowance for Doubtful Accounts at Other Companies

Frequently Asked Questions

What is Lam Research's allowance for doubtful accounts?
Lam Research (LRCX) reported allowance for doubtful accounts of $8.35M in Q1 2026.
How has Lam Research's allowance for doubtful accounts changed year-over-year?
Lam Research's allowance for doubtful accounts increased by 41.8% year-over-year, from $5.89M to $8.35M.
What is the long-term trend for Lam Research's allowance for doubtful accounts?
Over 4 years (2021 to 2025), Lam Research's allowance for doubtful accounts has grown at a 5.4% compound annual growth rate (CAGR), from $5.26M to $6.50M.
What does allowance for doubtful accounts mean?
The estimated amount of customer debt that the company expects will not be paid.