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
How to read this metric
An increasing allowance relative to receivables may signal deteriorating customer credit quality or a weakening economic environment.
Detailed definition
This is a contra-asset account that represents the estimated portion of accounts receivable that the company does not ex...
Peer comparison
Standard accounting practice; peers in similar industrial sectors typically maintain reserves proportional to their credit risk profile.
other_allowance_for_doubtful_accounts_receivable_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 | $5.26M | $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% |
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 money owed by customers that the company expects will not be paid.