Discontinued — last reported Q4 '26
Operating
Amortization of inventory step-up
This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ1 2022
Last reportedQ4 2026Mar 23, 2026
How to read this metric
A higher expense indicates recent acquisition activity where inventory was revalued, which is a temporary non-cash drag on earnings.
Detailed definition
This represents the non-cash expense related to the amortization of the fair value adjustment applied to inventory acqui...
Peer comparison
Common for companies with recent M&A activity; peers report this as a non-cash adjustment to reconcile net income.
Metric ID:
operating_amortization_of_inventory_step_up_4626deHistorical Data
16 periods
| Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q3 '25 | Q4 '25 | Q1 '26 | Q2 '26 | Q3 '26 | Q4 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0 | $0 | $0 | $0 | $0 | $0 | $828.5K | $828.5K | $828.5K | $828.5K | $0 | $0 | $0 | $0 | $0 | $0 |
| QoQ Change | — | — | — | — | — | — | — | +0.0% | +0.0% | +0.0% | -100.0% | — | — | — | — | — |
| YoY Change | — | — | — | — | — | — | — | — | — | — | -100.0% | -100.0% | — | — | — | — |
Range$0 – $828.5K
Avg YoY Growth-100.0%
Median YoY Growth-100.0%
Amortization of inventory step-up at Other Companies
Frequently Asked Questions
- What is Semtech's amortization of inventory step-up?
- Semtech (SMTC) reported amortization of inventory step-up of $0 in Q4 2025.
- What does amortization of inventory step-up mean?
- The non-cash expense from writing up acquired inventory to fair value after an acquisition.