Discontinued — last reported Q1 '20

Current Liabilities

Restructuring Reserve

McDonald's Restructuring Reserve remained flat by 0.0% to $250.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 16.7%, from $300.00M to $250.00M. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ4 2015
Last reportedQ1 2020

How to read this metric

An increase suggests active cost-cutting or strategic realignment, which may lead to future margin expansion but indicates current operational friction.

Detailed definition

This liability captures the estimated costs associated with formal restructuring plans, such as severance packages, faci...

Peer comparison

Common in large financial institutions undergoing digital transformation or cost-rationalization programs.

Metric ID: restructuring_reserve

Historical Data

13 periods
 Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value$0.00$163.20M$93.20M$75.60M$59.50M$39.00M$40.00M$250.00M$300.00M$73.00M$60.00M$250.00M$250.00M
QoQ Change-42.9%-18.9%-21.3%-34.5%+2.6%+525.0%+20.0%-75.7%-17.8%+316.7%+0.0%
YoY Change-76.1%-57.1%+230.7%+404.2%+87.2%+50.0%+0.0%-16.7%
Range$0.00$300.00M
Avg YoY Growth+77.8%
Median YoY Growth+25.0%
Current Streak2 quarters growth

Frequently Asked Questions

What is McDonald's's restructuring reserve?
McDonald's (MCD) reported restructuring reserve of $250.00M in Q4 2025.
How has McDonald's's restructuring reserve changed year-over-year?
McDonald's's restructuring reserve decreased by 16.7% year-over-year, from $300.00M to $250.00M.
What does restructuring reserve mean?
The estimated cost set aside for future business reorganization and downsizing activities.

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