Other
Standard Product Warranty Accrual
Lam Research Standard Product Warranty Accrual increased by 2.9% to $254.97M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 4.1%, from $265.82M to $254.97M. Over 4 years (FY 2021 to FY 2025), Standard Product Warranty Accrual shows an upward trend with a 8.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2025
Last reportedQ1 2026
How to read this metric
A significant increase relative to sales may indicate declining product quality or higher-than-expected failure rates.
Detailed definition
This represents the estimated liability for future costs associated with repairing or replacing products under standard...
Peer comparison
Standard for manufacturing firms; peers typically maintain accruals as a percentage of revenue.
Metric ID:
other_standard_product_warranty_accrualHistorical 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 | $191.76M | $214.24M | $228.39M | $240.33M | $256.26M | $283.51M | $318.97M | $312.83M | $286.66M | $265.37M | $260.84M | $254.57M | $250.40M | $250.38M | $254.81M | $265.82M | $265.47M | $257.87M | $247.80M | $254.97M |
| QoQ Change | — | +11.7% | +6.6% | +5.2% | +6.6% | +10.6% | +12.5% | -1.9% | -8.4% | -7.4% | -1.7% | -2.4% | -1.6% | -0.0% | +1.8% | +4.3% | -0.1% | -2.9% | -3.9% | +2.9% |
| YoY Change | — | — | — | — | +33.6% | +32.3% | +39.7% | +30.2% | +11.9% | -6.4% | -18.2% | -18.6% | -12.6% | -5.7% | -2.3% | +4.4% | +6.0% | +3.0% | -2.8% | -4.1% |
Range$191.76M – $318.97M
CAGR+6.2%
Avg YoY Growth+5.7%
Median YoY Growth+0.3%
Standard Product Warranty Accrual at Other Companies
Frequently Asked Questions
- What is Lam Research's standard product warranty accrual?
- Lam Research (LRCX) reported standard product warranty accrual of $254.97M in Q1 2026.
- How has Lam Research's standard product warranty accrual changed year-over-year?
- Lam Research's standard product warranty accrual decreased by 4.1% year-over-year, from $265.82M to $254.97M.
- What is the long-term trend for Lam Research's standard product warranty accrual?
- Over 4 years (2021 to 2025), Lam Research's standard product warranty accrual has grown at a 8.5% compound annual growth rate (CAGR), from $191.76M to $265.47M.
- What does standard product warranty accrual mean?
- The estimated cost the company expects to pay for future product repairs under warranty.