Business Segments · Restructuring Reserve, Accrual Adjustment

Studios — Restructuring Reserve, Accrual Adjustment

Warner Bros. Discovery, Inc. Studios — Restructuring Reserve, Accrual Adjustment increased by 66.7% to -$9.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 80.0%, from -$5.00M to -$9.00M. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementSegment
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ1 2022
Last reportedQ1 2026

How to read this metric

Frequent large adjustments may indicate poor forecasting accuracy or shifting strategic priorities.

Detailed definition

Reflects changes to the estimated liabilities previously recorded for restructuring activities within the studios segmen...

Peer comparison

Common in accounting for large-scale corporate restructuring programs.

Metric ID: wbd_segment_studios_restructuring_reserve_accrual_adjustment

Historical Data

11 periods
 Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q1 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value-$28.50M-$28.50M-$28.50M-$28.50M$25.00M-$10.00M-$5.00M-$1.00M$12.00M-$27.00M-$9.00M
QoQ Change+0.0%+0.0%+0.0%+187.7%-140.0%+50.0%+80.0%>999%-325.0%+66.7%
YoY Change+187.7%-140.0%+50.0%-80.0%
Range-$28.50M$25.00M
CAGR-36.9%
Avg YoY Growth+4.4%
Median YoY Growth-15.0%

Frequently Asked Questions

What is Warner Bros. Discovery, Inc.'s studios — restructuring reserve, accrual adjustment?
Warner Bros. Discovery, Inc. (WBD) reported studios — restructuring reserve, accrual adjustment of -$9.00M in Q1 2026.
How has Warner Bros. Discovery, Inc.'s studios — restructuring reserve, accrual adjustment changed year-over-year?
Warner Bros. Discovery, Inc.'s studios — restructuring reserve, accrual adjustment decreased by 80.0% year-over-year, from -$5.00M to -$9.00M.
What does studios — restructuring reserve, accrual adjustment mean?
Updates to the estimated costs of planned restructuring activities in the studios division.