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Viavi Solutions Inc. VIAV Network and Service Enablement — Restructuring Reserve

Other segment segments

Optical Security and Performance Products
$1.6M+1,500%
OSP
$0-100%

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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:RestructuringReserve.

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
Fiscal 2026 PlanBalance as of June 28, 2025(1)Restructuring and related charges (benefits)Cash settlementsForeign currency translation adjustmentsBalance as of March 28, 2026(1)
NSE/Corp$15.6$(0.7)$(0.2)$14.7
OSP1.8(0.2)1.6
Fiscal 2026 Plan17.4(0.9)(0.2)16.3
Fiscal 2024 Plan
NSE/Corp3.5(0.5)(2.7)(0.1)0.2
Fiscal 2024 Plan3.5(0.5)(2.7)(0.1)0.2
Total$3.5$16.9$(3.6)$(0.3)$16.5

Item 1. Financial Statements (Unaudited)

FAQ

What is Viavi Solutions Inc.'s network and service enablement — restructuring reserve?
Viavi Solutions Inc. (VIAV) reported network and service enablement — restructuring reserve of $14.7M in Q1 2026.
How has Viavi Solutions Inc.'s network and service enablement — restructuring reserve changed year-over-year?
Viavi Solutions Inc.'s network and service enablement — restructuring reserve increased by 234.1% year-over-year, from $4.4M to $14.7M.
What does network and service enablement — restructuring reserve mean?
Represents the remaining liability set aside for planned restructuring activities within the Network and Service Enablement segment. This reflects future cash outflows expected for severance, facility closures, or other reorganization costs.

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