Coherent (COHR) Change in Accured Expenses (2015 - 2026)
Coherent's (COHR) quarterly Change in Accured Expenses came in at $81.5 million in Q2 2026, up 146.23% year-over-year from $33.1 million in Q2 2025, and up 143.24% quarter-over-quarter from $33.5 million in Q1 2026.
Analysis
Coherent (COHR) Change in Accured Expenses (2015 - 2026) Analysis & Trends
Coherent has disclosed Change in Accured Expenses across 12 years of filings, most recently posting $81.5 million for Q2 2026.
- In Q2 2026, Change in Accured Expenses rose 146.23% year-over-year to $81.5 million; the TTM figure through Jun 2026 stood at $99.4 million (up 57.87% YoY), while the FY2026 annual figure was $99.4 million, up 57.87% from the prior year.
- Change in Accured Expenses came in at $81.5 million for Q2 2026 at Coherent, up from $33.5 million in the prior quarter.
- In the past five years, Change in Accured Expenses ranged from a high of $81.5 million in Q2 2026 to a low of -$48.2 million in Q3 2025.
- Average Change in Accured Expenses over 5 years is $9.1 million, with a median of $12.0 million recorded in 2023.
- Year-over-year, Change in Accured Expenses plunged 546.6% in 2023 and soared 714.85% in 2024.
- Over 5 years, Change in Accured Expenses stood at $20.7 million in 2022, then slumped by 82.14% to $3.7 million in 2023, then soared by 347.9% to $16.5 million in 2024, then soared by 97.35% to $32.6 million in 2025, then surged by 149.56% to $81.5 million in 2026.
- Per Business Quant data, the three most recent Change in Accured Expenses figures were $81.5 million in Q2 2026, $33.5 million in Q1 2026, and $32.6 million in Q4 2025.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Lumentum Holdings | 82.13 Bn | 79.40 Bn | 477.30 Mn | 36.60 Mn |
| 2 | Coherent | 59.78 Bn | 58.13 Bn | 787.08 Mn | 81.47 Mn |
| 3 | Zebra Technologies | 16.58 Bn | 16.42 Bn | 825.00 Mn | 32.00 Mn |
| 4 | Littelfuse | 10.98 Bn | 10.35 Bn | 306.06 Mn | 21.95 Mn |
| 5 | Vishay Intertechnology | 4.69 Bn | 3.39 Bn | 207.38 Mn | - |
| 6 | LG Display | 3.31 Bn | 3.14 Bn | 509.35 Mn | - |
| 7 | Knowles | 3.16 Bn | 3.11 Bn | 74.60 Mn | 2.80 Mn |
| 8 | Hesai | 2.70 Bn | 1.73 Bn | 50.88 Mn | - |
| 9 | Bel Fuse | 2.57 Bn | 2.37 Bn | 83.97 Mn | 2.29 Mn |
| 10 | Ouster | 2.42 Bn | 2.16 Bn | 26.69 Mn | -90,000.00 |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 81.47 Mn |
| Mar 31, 2026 | 33.49 Mn |
| Dec 31, 2025 | 32.64 Mn |
| Sep 30, 2025 | -48.21 Mn |
| Jun 30, 2025 | 33.09 Mn |
| Mar 31, 2025 | 28.80 Mn |
| Dec 31, 2024 | 16.54 Mn |
| Sep 30, 2024 | -15.47 Mn |
| Jun 30, 2024 | 35.06 Mn |
| Mar 31, 2024 | -9.34 Mn |
| Dec 31, 2023 | 3.69 Mn |
| Sep 30, 2023 | 7.48 Mn |
| Jun 30, 2023 | -5.70 Mn |
| Mar 31, 2023 | -30.66 Mn |
| Dec 31, 2022 | 20.68 Mn |
| Sep 30, 2022 | -44.91 Mn |
| Jun 30, 2022 | 30.65 Mn |
| Mar 31, 2022 | -4.74 Mn |
| Dec 31, 2021 | 20.99 Mn |
| Sep 30, 2021 | -56.27 Mn |