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Standard Motor Products SMP Accrued customer returns

Accrued customer returns at other companies

Supernus Pharmaceuticals logo
Supernus PharmaceuticalsSUPN
$189.72M+11.5%
Dorman Products logo
Dorman ProductsDORM
$184.97M-9.1%
XER
Xeris Biopharma Holdings, Inc.XERS
$18.72M-5.0%
Collegium Pharmaceutical, Inc. logo
Collegium Pharmaceutical, Inc.COLL
$317.69M-2.1%
Supernus Pharmaceuticals logo
Supernus PharmaceuticalsSUPN
$28.62M+1,904%
XER
Xeris Biopharma Holdings, Inc.XERS
-$246K-140%

Other financials

Income statement

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Revenue$451.2M+9.1%
Gross profit$139.2M+11.6%
Operating income$34.1M+39.4%
Net income$17.1M+36.4%
EPS (diluted)$0.75+33.9%

Balance sheet

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Cash & equivalents$59.2M+17.8%
Total debt$770.9M0.0%
Total equity$693.3M+8.7%
Total assets$2.0B+6.3%

Cash flow

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Operating cash flow-$41.9M+30.4%
CapEx$6.7M-26.2%
Free cash flow-$48.7M+29.8%

Valuation

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Market cap$877.84M+33.1%
Enterprise value$1.59B+15.2%
P/E19.1×-0.6×
P/S0.5×+0.1×

Profitability

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Gross margin31.4%+1.7pp
Operating margin8%+2.1pp
Net margin2.5%+0.3pp
FCF margin6.2%

Returns & leverage

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Return on equity6.9%+1.7pp
Debt / equity1.1×-0.1×
Current ratio2.2×-0.1×

Where this comes from

Reported directly by Standard Motor Products in its filing.

Tagged under the XBRL concept smp:AccruedCustomerReturns.

The official record: Standard Motor Products’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Standard Motor Products's accrued customer returns?
Standard Motor Products (SMP) reported accrued customer returns of $63.71M in Q1 2026.
How has Standard Motor Products's accrued customer returns changed year-over-year?
Standard Motor Products's accrued customer returns decreased by 3.6% year-over-year, from $66.09M to $63.71M.
What is the long-term trend for Standard Motor Products's accrued customer returns?
Over 5 years (2020 to 2025), Standard Motor Products's accrued customer returns has grown at a 3.9% compound annual growth rate (CAGR), from $40.98M to $49.55M.
What does accrued customer returns mean?
This represents the estimated liability for products expected to be returned by customers based on historical return patterns and contractual agreements. It reflects the financial impact of potential sales reversals and the associated costs of processing returns. High levels of this accrual may indicate quality control issues or aggressive revenue recognition practices.