Viavi Solutions (VIAV) Change in Accured Expenses (2009 - 2026)
Viavi Solutions' (VIAV) quarterly Change in Accured Expenses came in at -$29.8 million in Q2 2026, down 473.08% on a YoY basis from $8.0 million in Q2 2025, and up 35.78% quarter-over-quarter from -$46.4 million in Q1 2026.
Analysis
Viavi Solutions (VIAV) Change in Accured Expenses (2009 - 2026) Analysis & Trends
Viavi Solutions (VIAV) has reported Change in Accured Expenses for 18 consecutive years, with -$29.8 million the latest figure, recorded in Q2 2026.
- For the quarter ending Q2 2026, Change in Accured Expenses fell 473.08% year-over-year to -$29.8 million; the trailing twelve-month figure through Jun 2026 stood at -$60.4 million (down 347.41% YoY), and the FY2026 full-year result was -$60.4 million, down 347.41% from the prior year.
- Change in Accured Expenses grew to -$29.8 million in Q2 2026 per VIAV's latest filing, from -$46.4 million in the prior quarter.
- Across five years, Change in Accured Expenses topped out at $24.9 million in Q4 2025 and bottomed at -$46.4 million in Q1 2026.
- Historically, Change in Accured Expenses has averaged -$6.0 million across 5 years, with a median of -$9.1 million in 2023.
- The sharpest annual moves came in 2023 and 2026: Change in Accured Expenses surged 571.43% in 2023, then slumped 473.08% in 2026.
- Over 5 years, Change in Accured Expenses stood at $700000.0 in 2022, then soared by 571.43% to $4.7 million in 2023, then jumped by 285.11% to $18.1 million in 2024, then soared by 37.57% to $24.9 million in 2025, then tumbled by 219.68% to -$29.8 million in 2026.
- According to Business Quant data, Change in Accured Expenses over the past three periods registered -$29.8 million, -$46.4 million, and $24.9 million for Q2 2026, Q1 2026, and Q4 2025 respectively.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Teradyne | 55.83 Bn | 55.51 Bn | 794.62 Mn | 136.83 Mn |
| 2 | Keysight Technologies | 55.70 Bn | 53.10 Bn | 1.22 Bn | -81.00 Mn |
| 3 | Viavi Solutions | 8.61 Bn | 7.96 Bn | 261.70 Mn | -29.80 Mn |
| 4 | Formfactor | 8.12 Bn | 7.77 Bn | 130.92 Mn | 10.45 Mn |
| 5 | Ralliant | 7.02 Bn | 6.75 Bn | 292.90 Mn | 16.90 Mn |
| 6 | Intest | 142.62 Mn | 120.52 Mn | 14.30 Mn | - |
| 7 | Lgl | 48.86 Mn | 52.10 Mn | 772,000.00 | 463,000.00 |
| 8 | Data I | 29.52 Mn | 29.52 Mn | - | - |
| 9 | Ainos | 11.81 Mn | 10.39 Mn | 99.00 | -112,183.00 |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 27, 2026 | -29.80 Mn |
| Mar 28, 2026 | -46.40 Mn |
| Dec 27, 2025 | 24.90 Mn |
| Sep 27, 2025 | -9.10 Mn |
| Jun 28, 2025 | -5.20 Mn |
| Mar 29, 2025 | -18.90 Mn |
| Dec 28, 2024 | 18.10 Mn |
| Sep 28, 2024 | -7.50 Mn |
| Jun 29, 2024 | -19.20 Mn |
| Mar 30, 2024 | 19.00 Mn |
| Dec 30, 2023 | 4.70 Mn |
| Sep 30, 2023 | -9.10 Mn |
| Jul 1, 2023 | -12.30 Mn |
| Apr 1, 2023 | -10.10 Mn |
| Dec 31, 2022 | 700,000.00 |
| Oct 1, 2022 | -25.70 Mn |
| Jul 2, 2022 | 19.90 Mn |
| Apr 2, 2022 | -19.10 Mn |
| Jan 1, 2022 | 11.80 Mn |
| Oct 2, 2021 | -9.60 Mn |