Current Assets

Allowance for Doubtful Accounts

Semtech Allowance for Doubtful Accounts increased by 1.4% to $8.09M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 44.0%, from $5.62M to $8.09M. Over 5 years (FY 2021 to FY 2026), Allowance for Doubtful Accounts shows an upward trend with a 61.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2016
Last reportedQ1 2027May 27, 2026

How to read this metric

An increase suggests rising credit risk or economic stress among the customer base.

Detailed definition

A contra-asset account that represents the estimated portion of accounts receivable that the company does not expect to...

Peer comparison

Standard across all utilities; levels are often influenced by regulatory mandates regarding service disconnection policies.

Metric ID: allowance_for_doubtful_accounts

Historical Data

21 periods
 Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26Q3 '26Q4 '26Q1 '27
Value$682.00K$776.00K$763.00K$747.00K$692.00K$748.00K$844.00K$3.88M$3.63M$4.42M$3.66M$4.16M$4.37M$5.58M$5.07M$5.25M$5.62M$6.24M$6.45M$7.98M$8.09M
QoQ Change+13.8%-1.7%-2.1%-7.4%+8.1%+12.8%+359.8%-6.4%+21.6%-17.2%+13.8%+5.0%+27.7%-9.2%+3.6%+7.0%+11.1%+3.3%+23.8%+1.4%
YoY Change+1.5%-3.6%+10.6%+419.5%+425.1%+490.6%+333.3%+7.2%+20.2%+26.3%+38.5%+26.1%+28.5%+11.8%+27.2%+52.0%+44.0%
Range$682.00K$8.09M
CAGR+64.0%
Avg YoY Growth+115.2%
Median YoY Growth+27.2%
Current Streak6 quarters growth

Frequently Asked Questions

What is Semtech's allowance for doubtful accounts?
Semtech (SMTC) reported allowance for doubtful accounts of $8.09M in Q1 2026.
How has Semtech's allowance for doubtful accounts changed year-over-year?
Semtech's allowance for doubtful accounts increased by 44.0% year-over-year, from $5.62M to $8.09M.
What is the long-term trend for Semtech's allowance for doubtful accounts?
Over 5 years (2021 to 2026), Semtech's allowance for doubtful accounts has grown at a 61.7% compound annual growth rate (CAGR), from $721.00K to $7.98M.
What does allowance for doubtful accounts mean?
The estimated amount of customer debt that the company expects will not be paid.