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Viavi Solutions Inc. VIAV Amortization of inventory step-up

Amortization of inventory step-up at other companies

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SemtechSMTC
$0
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Boston ScientificBSX
$2M-97.5%
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BiogenBIIB
$107.6M+109%
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STERISSTE
$0
Amcor logo
AmcorAMCR
$33.25M
Medline, Inc.
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Medline, Inc. MDLN
$0-100%

Other financials

Income statement

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Revenue$406.8M+42.8%
Gross profit$234.1M+45.7%
Operating income$24.8M+192%
Net income$6.4M-67.2%
EPS (diluted)$0.03-66.7%

Balance sheet

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Cash & equivalents$499.0M+33.4%
Total debt$286.6M+2.5%
Total equity$846.5M+16.1%
Total assets$2.5B+30.8%

Cash flow

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Operating cash flow$42.5M-4.9%
CapEx$5.9M-13.2%
Free cash flow$36.9M+1.1%

Valuation

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Market cap$11.64B+210%
Enterprise value$11.42B+213%
P/S8.5×+4.9×

Profitability

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Gross margin56.9%-0.8pp
Operating margin4.3%
Net margin-4%-4.5pp
FCF margin6.3%-1.8pp

Returns & leverage

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Return on equity-7%-7.7pp
Debt / equity0.3×0.0×
Current ratio1.6×+0.1×

Where this comes from

Reported directly by Viavi Solutions Inc. in its filing.

Tagged under the XBRL concept viav:AmortizationOfInventoryStepUp.

The official record: Viavi Solutions Inc.’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Viavi Solutions Inc.'s amortization of inventory step-up?
Viavi Solutions Inc. (VIAV) reported amortization of inventory step-up of $900K in Q1 2026.
How has Viavi Solutions Inc.'s amortization of inventory step-up changed year-over-year?
Viavi Solutions Inc.'s amortization of inventory step-up decreased by 47.1% year-over-year, from $1.7M to $900K.
What does amortization of inventory step-up mean?
The non-cash cost of selling inventory that was revalued during an acquisition.
How do you interpret amortization of inventory step-up?
High levels indicate recent acquisition activity and the immediate impact on cost of goods sold.
How does amortization of inventory step-up compare across companies?
Common in companies that frequently acquire other businesses with significant physical inventory.