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Viavi Solutions Inc. VIAV OSP — Restructuring Reserve, Foreign Currency Translation Gain (Loss)

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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:RestructuringReserveTranslationAdjustment.

The source filing: Viavi Solutions Inc.’s 10-K, filed August 11, 2025.

Filed
Aug 11, 2025
Fiscal year
FY2025
Accession
0000912093-25-000096
Fiscal 2024 PlanBalance as of June 29, 2024Restructuring and related charges (benefits)Cash settlementsForeign currency translation adjustmentsBalance as of June 28, 2025
NSE/Corp$13.4$1.0$(11.2)$0.3$3.5
OSP1.2(0.1)(1.1)
Fiscal 2024 Plan14.60.9(12.3)0.33.5
Fiscal 2023 Plan
NSE0.3(0.2)(0.1)
Fiscal 2023 Plan0.3(0.2)(0.1)
Total(1)$14.9$0.7$(12.4)$0.3$3.5

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

FAQ

What is Viavi Solutions Inc.'s OSP — restructuring reserve, foreign currency translation gain (loss)?
Viavi Solutions Inc. (VIAV) reported OSP — restructuring reserve, foreign currency translation gain (loss) of $0 in Q2 2025.
What does OSP — restructuring reserve, foreign currency translation gain (loss) mean?
The impact of foreign exchange rate changes on the valuation of the restructuring reserve balance held in foreign currencies for the Optical Security and Performance segment. It reconciles the change in the reserve balance not attributable to cash payments.

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