Business Segments · Restructuring reserve balance
Ratings — Restructuring reserve balance
S&P Global Ratings — Restructuring reserve balance decreased by 40.0% to $3.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 50.0%, from $2.00M to $3.00M. Over 2 years (FY 2023 to FY 2025), Ratings — Restructuring reserve balance shows a downward trend with a -31.5% CAGR.
Analysis
StatementSegment
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ1 2017
Last reportedQ1 2026Apr 28, 2026
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
18 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 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | $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% | +66.7% | -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% | +66.7% | +50.0% |
Range$1.00M – $10.00M
CAGR+10.0%
Avg YoY Growth+107.5%
Median YoY Growth+10.0%
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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 Q1 2026.
- How has S&P Global's ratings — restructuring reserve balance changed year-over-year?
- S&P Global's ratings — restructuring reserve balance increased by 50.0% year-over-year, from $2.00M to $3.00M.
- What is the long-term trend for S&P Global's ratings — restructuring reserve balance?
- Over 2 years (2023 to 2025), S&P Global's ratings — restructuring reserve balance has grown at a -31.5% compound annual growth rate (CAGR), from $32.00M to $15.00M.
- What does ratings — restructuring reserve balance mean?
- The amount of money set aside to pay for future restructuring activities within the ratings business.