S&P Global Market Intelligence — Restructuring reserve balance decreased by 52.0% to $12.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 53.8%, from $26.00M to $12.00M. Over 2 years (FY 2023 to FY 2025), Market Intelligence — Restructuring reserve balance shows a downward trend with a -24.5% CAGR.
A decreasing balance indicates that restructuring activities are being completed and the associated costs are being paid out.
The remaining liability balance set aside to cover future costs associated with organizational restructuring, such as se...
Comparable to 'restructuring accruals' or 'exit costs' found in the liabilities section of peer financial reports.
spgi_segment_market_intelligence_restructuring_reserve_balance| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $10.00M | $6.00M | $18.00M | $19.00M | $20.00M | $36.00M | $26.00M | $32.00M | $78.00M | $41.00M | $32.00M | $21.00M | $48.00M | $26.00M | $24.00M | $23.00M | $25.00M | $12.00M |
| QoQ Change | — | -40.0% | +200.0% | +5.6% | +5.3% | +80.0% | -27.8% | +23.1% | +143.8% | -47.4% | -22.0% | -34.4% | +128.6% | -45.8% | -7.7% | -4.2% | +8.7% | -52.0% |
| YoY Change | — | — | — | +90.0% | +233.3% | +100.0% | +36.8% | +60.0% | — | +13.9% | +23.1% | -34.4% | -38.5% | -36.6% | -25.0% | +9.5% | -47.9% | -53.8% |