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Viavi Solutions Inc. VIAV Restructuring Charges

Discontinued — last reported Q3 '26

Restructuring Charges at other companies

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$6M+20.0%

Segments

By segment

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Optical Security and Performance Products-$200K-300%
OSP-$100K-108%

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$9.6B+328%
Enterprise value$9.38B+347%
P/S+5.0×

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 us-gaap:RestructuringCharges.

The source filing: Viavi Solutions Inc.’s 10-Q, filed April 30, 2026.

Filed
Apr 30, 2026, 4:24 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q1 2026
Accession
0001628280-26-028926
Line itemThree Months Ended / March 28, 2026Three Months Ended / March 29, 2025Nine Months Ended / March 28, 2026Nine Months Ended / March 29, 2025
Research and development71.050.0192.9151.5
Selling, general and administrative113.6101.3344.9259.7
Amortization of other intangibles7.41.215.23.3
Restructuring and related charges (benefits)17.3(0.3)16.90.9
Total operating expenses209.3152.2569.9415.4
Income from operations24.88.543.842.2
Loss on debt extinguishment (Note 11)(3.7)(46.2)
Interest and other income, net7.02.212.29.3

Item 1. Financial Statements (Unaudited)

FAQ

What is Viavi Solutions Inc.'s restructuring charges?
Viavi Solutions Inc. (VIAV) reported restructuring charges of $17.3M in Q1 2026.
How has Viavi Solutions Inc.'s restructuring charges changed year-over-year?
Viavi Solutions Inc.'s restructuring charges increased by 5866.7% year-over-year, from -$300K to $17.3M.
What does restructuring charges mean?
One-time costs from reorganizing operations, including employee severance, facility closure costs, contract termination fees, and asset relocation expenses.

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