Operating
Debt Issuance Cost Amortization
Semtech Debt Issuance Cost Amortization decreased by 0.1% to $1.09M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 13.1%, from $1.25M to $1.09M. Over 4 years (FY 2022 to FY 2026), Debt Issuance Cost Amortization shows an upward trend with a 77.6% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2014
Last reportedQ1 2027May 27, 2026
How to read this metric
An increase suggests higher historical debt issuance activity, while a decrease indicates maturing debt or lower financing costs.
Detailed definition
This represents the non-cash periodic allocation of costs incurred to issue debt, such as legal fees and underwriting co...
Peer comparison
Standard across capital-intensive industries; peers with higher leverage typically report higher amortization levels.
Metric ID:
amortization_of_debt_issuance_costsHistorical Data
21 periods
| Q1 '22 | Q2 '22 | Q3 '22 | 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 | Q2 '26 | Q3 '26 | Q4 '26 | Q1 '27 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $121.00K | $120.00K | $120.00K | $120.00K | $121.00K | $120.00K | $279.00K | $901.00K | $1.41M | $1.69M | $1.84M | $2.38M | $2.38M | $2.38M | $2.06M | $1.46M | $1.25M | $1.27M | $1.17M | $1.09M | $1.09M |
| QoQ Change | — | -0.8% | +0.0% | +0.0% | +0.8% | -0.8% | +132.5% | +222.9% | +56.9% | +19.4% | +8.8% | +29.6% | -0.0% | +0.0% | -13.6% | -29.0% | -14.1% | +1.4% | -7.8% | -6.9% | -0.1% |
| YoY Change | — | — | — | — | +0.0% | +0.0% | +132.5% | +650.8% | >999% | >999% | +558.4% | +164.2% | +68.2% | +40.9% | +11.9% | -38.7% | -47.3% | -46.6% | -43.0% | -25.3% | -13.1% |
Range$120.00K – $2.38M
CAGR+55.2%
Avg YoY Growth+222.9%
Median YoY Growth+11.9%
Current Streak3 quarters decline
Debt Issuance Cost Amortization at Other Companies
Frequently Asked Questions
- What is Semtech's debt issuance cost amortization?
- Semtech (SMTC) reported debt issuance cost amortization of $1.09M in Q1 2026.
- How has Semtech's debt issuance cost amortization changed year-over-year?
- Semtech's debt issuance cost amortization decreased by 13.1% year-over-year, from $1.25M to $1.09M.
- What is the long-term trend for Semtech's debt issuance cost amortization?
- Over 4 years (2022 to 2026), Semtech's debt issuance cost amortization has grown at a 77.6% compound annual growth rate (CAGR), from $481.00K to $4.79M.
- What does debt issuance cost amortization mean?
- The non-cash expense recognized over time for the costs associated with issuing debt.