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Viavi Solutions Inc. VIAV Network and Service Enablement — Cost of revenues

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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:CostOfRevenue.

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, 2026 / Network and Service EnablementThree Months Ended March 28, 2026 / Optical Security and Performance ProductsTotal
Product revenue$271.7$85.3$357.0
Service revenue49.849.8
Net revenue$321.5$85.3$406.8
Cost of revenues111.542.4
Research and development64.23.3
Selling, general and administrative58.86.1
Other segment items(1)31.63.4
Total operating expense154.612.8

Item 1. Financial Statements (Unaudited)

FAQ

What is Viavi Solutions Inc.'s network and service enablement — cost of revenues?
Viavi Solutions Inc. (VIAV) reported network and service enablement — cost of revenues of $111.5M in Q1 2026.
How has Viavi Solutions Inc.'s network and service enablement — cost of revenues changed year-over-year?
Viavi Solutions Inc.'s network and service enablement — cost of revenues increased by 45.0% year-over-year, from $76.9M to $111.5M.
What does network and service enablement — cost of revenues mean?
Includes the direct costs attributable to the production and delivery of products and services within the Network and Service Enablement segment. This covers materials, direct labor, and manufacturing overheads.

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