Other
Restructuring Reserve
McDonald's Restructuring Reserve increased by 3.8% to $55.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 24.7%, from $73.00M to $55.00M. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ4 2022
Last reportedQ1 2026May 7, 2026
How to read this metric
An increase suggests active cost-cutting or operational transformation, while a decrease indicates the completion of restructuring phases.
Detailed definition
This represents the liability recorded for costs associated with restructuring activities, such as severance, facility c...
Peer comparison
Common in mature industrial companies undergoing periodic operational optimization.
Metric ID:
other_restructuring_reserveHistorical Data
14 periods
| 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 | $0.00 | $163.20M | $93.20M | $75.60M | $59.00M | $39.00M | $40.00M | $42.00M | $53.00M | $73.00M | $60.00M | $50.00M | $53.00M | $55.00M |
| QoQ Change | — | — | -42.9% | -18.9% | -22.0% | -33.9% | +2.6% | +5.0% | +26.2% | +37.7% | -17.8% | -16.7% | +6.0% | +3.8% |
| YoY Change | — | — | — | — | — | -76.1% | -57.1% | -44.4% | -10.2% | +87.2% | +50.0% | +19.0% | +0.0% | -24.7% |
Range$0.00 – $163.20M
Avg YoY Growth-6.2%
Median YoY Growth-10.2%
Current Streak2 quarters growth
Restructuring Reserve at Other Companies
Frequently Asked Questions
- What is McDonald's's restructuring reserve?
- McDonald's (MCD) reported restructuring reserve of $55.00M in Q1 2026.
- How has McDonald's's restructuring reserve changed year-over-year?
- McDonald's's restructuring reserve decreased by 24.7% year-over-year, from $73.00M to $55.00M.
- What does restructuring reserve mean?
- The amount of money set aside to pay for planned company reorganization or downsizing costs.