What is Semtech's write-off of deferred debt issuance costs?

Semtech (SMTC) reported write-off of deferred debt issuance costs of $0.00 in Q1 2026.

How has Semtech's write-off of deferred debt issuance costs changed year-over-year?

Semtech's write-off of deferred debt issuance costs decreased by 100.0% year-over-year, from $152.00K to $0.00.

What does write-off of deferred debt issuance costs mean?

The non-cash expense recorded when capitalized debt issuance costs are written off due to early debt retirement or modification.

Operating

Write-off of Deferred Debt Issuance Costs

Semtech Write-off of Deferred Debt Issuance Costs decreased by 100.0% to $0.00 in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 100.0%, from $152.00K to $0.00. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement

SectionOperating

CategoryLeverage

SignalLower is better

VolatilityVolatile

First reportedQ2 2023

Last reportedQ1 2027May 27, 2026

How to read this metric

An increase indicates significant debt restructuring or early repayment activity, which may signal proactive balance sheet management or refinancing efforts.

Detailed definition

This metric represents the non-cash charge recognized when debt is extinguished or modified, resulting in the immediate...

Peer comparison

Commonly found in companies with frequent debt refinancing or convertible note conversions, often labeled as 'Loss on extinguishment of debt' or 'Write-off of deferred financing costs'.

Metric ID: anet_write_off_debt_issuance_costs

Historical Data

11 periods

	Q2 '23	Q3 '23	Q2 '24	Q3 '24	Q1 '25	Q2 '25	Q3 '25	Q1 '26	Q2 '26	Q3 '26	Q1 '27
Value	$0.00	$0.00	$771.00K	$3.68M	$0.00	$5.50M	$0.00	$152.00K	$364.00K	$1.87M	$0.00
QoQ Change	—	—	—	+376.7%	-100.0%	—	-100.0%	—	+139.5%	+414.3%	-100.0%
YoY Change	—	—	—	—	—	+613.0%	-100.0%	—	-93.4%	—	-100.0%

Range$0.00 – $5.50M

Avg YoY Growth+79.9%

Median YoY Growth-96.7%

Write-off of Deferred Debt Issuance Costs at Other Companies

SemtechSMTC View metric

AST SpaceMobileASTS View metric

Las Vegas SandsLVS View metric

Blackstone Mortgage TrustBXMT View metric

Starwood Property TrustSTWD View metric

Frequently Asked Questions

What is Semtech's write-off of deferred debt issuance costs?: Semtech (SMTC) reported write-off of deferred debt issuance costs of $0.00 in Q1 2026.
How has Semtech's write-off of deferred debt issuance costs changed year-over-year?: Semtech's write-off of deferred debt issuance costs decreased by 100.0% year-over-year, from $152.00K to $0.00.
What does write-off of deferred debt issuance costs mean?: The non-cash expense recorded when capitalized debt issuance costs are written off due to early debt retirement or modification.