Discontinued — last reported Q3 '25

Current Liabilities

Restructuring Reserve

Viatris Restructuring Reserve increased by 33.5% to $155.30M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 18.6%, from $130.90M to $155.30M. Over 5 years (FY 2020 to FY 2025), Restructuring Reserve shows a downward trend with a -2.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2024
Last reportedQ3 2025

How to read this metric

An increase indicates active cost-cutting or strategic realignment, while a decrease suggests the completion of restructuring phases.

Detailed definition

This represents the estimated liability for costs associated with formal restructuring plans, such as workforce reductio...

Peer comparison

Varies significantly based on the company's current phase of operational transformation.

Metric ID: restructuring_reserve

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$126.60M$122.00M$64.30M$51.40M$51.20M$51.00M$60.40M$58.00M$60.40M$60.30M$59.20M$57.90M$60.90M$127.80M$128.50M$130.90M$129.70M$129.50M$116.30M$155.30M
QoQ Change-3.6%-47.3%-20.1%-0.4%-0.4%+18.4%-4.0%+4.1%-0.2%-1.8%-2.2%+5.2%+109.9%+0.5%+1.9%-0.9%-0.2%-10.2%+33.5%
YoY Change-59.6%-58.2%-6.1%+12.8%+18.0%+18.2%-2.0%-0.2%+0.8%+111.9%+117.1%+126.1%+113.0%+1.3%-9.5%+18.6%
Range$51.00M$155.30M
CAGR+4.4%
Avg YoY Growth+25.2%
Median YoY Growth+7.1%

Restructuring Reserve at Other Companies

Frequently Asked Questions

What is Viatris's restructuring reserve?
Viatris (VTRS) reported restructuring reserve of $155.30M in Q1 2026.
How has Viatris's restructuring reserve changed year-over-year?
Viatris's restructuring reserve increased by 18.6% year-over-year, from $130.90M to $155.30M.
What is the long-term trend for Viatris's restructuring reserve?
Over 5 years (2020 to 2025), Viatris's restructuring reserve has grown at a -2.9% compound annual growth rate (CAGR), from $134.80M to $116.30M.
What does restructuring reserve mean?
Funds set aside to cover the costs of reorganizing or downsizing business operations.