Business Segments · Restructuring reserve balance
Ratings — Restructuring reserve balance
S&P Global Ratings — Restructuring reserve balance decreased by 40.0% to $3.00M in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 200.0%, from $1.00M to $3.00M.
Analysis
StatementSegment
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ1 2017
Last reportedQ3 2025
Rolls up toRestructuring Reserve
How to read this metric
A high balance suggests ongoing or planned organizational changes, while a declining balance indicates the completion of restructuring efforts.
Detailed definition
The remaining liability balance set aside to cover future costs associated with organizational restructuring programs wi...
Peer comparison
Comparable to restructuring accruals or reserves reported by large diversified financial institutions.
Metric ID:
spgi_segment_ratings_restructuring_reserve_balanceHistorical Data
16 periods
| 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $2.00M | $1.00M | $3.00M | $10.00M | $9.00M | $10.00M | $7.00M | $6.00M | $9.00M | $5.00M | $2.00M | $1.00M | $3.00M | $2.00M | $5.00M | $3.00M |
| QoQ Change | — | -50.0% | +200.0% | +233.3% | -10.0% | +11.1% | -30.0% | -14.3% | +50.0% | -44.4% | -60.0% | -50.0% | +200.0% | -33.3% | +150.0% | -40.0% |
| YoY Change | — | — | — | +400.0% | +800.0% | +233.3% | -30.0% | -33.3% | — | -50.0% | -71.4% | -83.3% | -66.7% | -60.0% | +150.0% | +200.0% |
Range$1.00M – $10.00M
CAGR+11.4%
Avg YoY Growth+115.7%
Median YoY Growth-31.7%
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Frequently Asked Questions
- What is S&P Global's ratings — restructuring reserve balance?
- S&P Global (SPGI) reported ratings — restructuring reserve balance of $3.00M in Q3 2025.
- How has S&P Global's ratings — restructuring reserve balance changed year-over-year?
- S&P Global's ratings — restructuring reserve balance increased by 200.0% year-over-year, from $1.00M to $3.00M.
- What does ratings — restructuring reserve balance mean?
- The amount of money set aside to pay for future restructuring activities within the ratings business.