Operating
Change in Accrued Liabilities
Semtech Change in Accrued Liabilities decreased by 231.4% to -$13.68M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 11.4%, from -$15.44M to -$13.68M. Over 2 years (FY 2022 to FY 2024), Change in Accrued Liabilities shows a downward trend with a 158.5% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ1 2027May 27, 2026
How to read this metric
An increase represents a source of cash through deferred payment, while a decrease represents a cash outflow as obligations are settled.
Detailed definition
Reflects the change in obligations for expenses incurred but not yet invoiced or paid, such as employee compensation, ta...
Peer comparison
Standard operating cash flow component found in almost all corporate financial statements.
Metric ID:
change_in_accrued_liabilitiesHistorical Data
17 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 | Q1 '26 | Q4 '26 | Q1 '27 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$14.66M | $17.53M | $12.94M | $2.01M | -$16.81M | $24.04M | $4.90M | $6.79M | -$71.81M | $0.00 | -$37.92M | -$9.39M | -$14.26M | -$12.40M | -$15.44M | $10.41M | -$13.68M |
| QoQ Change | — | +219.6% | -26.2% | -84.4% | -935.0% | +243.0% | -79.6% | +38.7% | <-999% | +100.0% | — | +75.2% | -51.9% | +13.0% | -24.5% | +167.4% | -231.4% |
| YoY Change | — | — | — | — | -14.7% | +37.1% | -62.2% | +237.5% | -327.2% | -100.0% | -874.3% | -238.2% | +80.1% | — | -8.3% | — | +11.4% |
Range-$71.81M – $24.04M
CAGR-1.7%
Avg YoY Growth-114.4%
Median YoY Growth-14.7%
Change in Accrued Liabilities at Other Companies
Frequently Asked Questions
- What is Semtech's change in accrued liabilities?
- Semtech (SMTC) reported change in accrued liabilities of -$13.68M in Q1 2026.
- How has Semtech's change in accrued liabilities changed year-over-year?
- Semtech's change in accrued liabilities increased by 11.4% year-over-year, from -$15.44M to -$13.68M.
- What is the long-term trend for Semtech's change in accrued liabilities?
- Over 2 years (2022 to 2024), Semtech's change in accrued liabilities has grown at a 158.5% compound annual growth rate (CAGR), from $17.83M to -$119.12M.
- What does change in accrued liabilities mean?
- The net change in expenses that have been recognized but not yet paid.