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SiTime Corporation SITM Settlement of pre-existing arrangement in connection with acquisition

Settlement of pre-existing arrangement in connection with acquisition at other companies

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Other financials

Income statement

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Revenue$113.6M+88.3%
Gross profit$67.0M+121%
Operating income-$12.3M+56.1%
Net income-$5.2M+78.2%
EPS (diluted)-$0.20+80.2%

Balance sheet

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Cash & equivalents$498.5M+1,183%
Total debt$3.0M-50.2%
Total equity$1.2B+67.4%
Total assets$1.3B+48.2%

Cash flow

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Operating cash flow$31.2M+107%
CapEx$13.3M-18.4%
Free cash flow$17.9M+1,500%

Valuation

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Market cap$19.68B+235%
Enterprise value$19.18B+236%
P/S51.8×+28.8×

Profitability

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Gross margin55.7%+4.8pp
Operating margin-13.9%-5.8pp
Net margin-25.2%-8.7pp
FCF margin14.3%+11.1pp

Returns & leverage

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Return on equity-7.9%-2.3pp
Debt / equity0.0×
Current ratio12.5×+7.6×

Where this comes from

Reported directly by SiTime Corporation in its filing.

Tagged under the XBRL concept sitm:BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresSettlement.

The official record: SiTime Corporation’s 10-K, filed February 11, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is SiTime Corporation's settlement of pre-existing arrangement in connection with acquisition?
SiTime Corporation (SITM) reported settlement of pre-existing arrangement in connection with acquisition of $0 in Q4 2025.
What does settlement of pre-existing arrangement in connection with acquisition mean?
This metric represents the cash flows associated with the settlement of pre-existing contractual relationships between the acquirer and the acquiree at the time of a business combination. It distinguishes these specific settlement payments from the actual consideration transferred for the acquisition itself. This is critical for investors to isolate the true purchase price of an asset from the resolution of legacy obligations.