LITE (Lumentum Holdings) Current Accrued Expense: $161 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LITE Lumentum Holdings Inc LITE
61 GF Score
Price $732.82
GF Value $98.90
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Lumentum Holdings Current Accrued Expense?

Lumentum Holdings LITE +3.77% 61 Current Accrued Expense is $161 Mil as of Mar. 2026. GuruFocus rates LITE with a GF Score™ of 61/100 and a GF Value™ of $98.90 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Lumentum Holdings's Current Accrued Expense for the quarter that ended in Mar. 2026 was $161 Mil.

Lumentum Holdings's quarterly Current Accrued Expense increased from Sep. 2025 ($121 Mil) to Dec. 2025 ($127 Mil) and increased from Dec. 2025 ($127 Mil) to Mar. 2026 ($161 Mil).

Lumentum Holdings's annual Current Accrued Expense increased from Jun. 2023 ($96 Mil) to Jun. 2024 ($100 Mil) but then declined from Jun. 2024 ($100 Mil) to Jun. 2025 ($95 Mil).


Lumentum Holdings Current Accrued Expense Related Terms


Lumentum Holdings Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Lumentum Holdings's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Lumentum Holdings Current Accrued Expense Chart

Lumentum Holdings Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 93.10 99.30 95.60 99.60 95.00

Lumentum Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 88.20 95.00 120.70 126.70 160.60
LITE
61GF Score
Lumentum Holdings Inc LITE
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lumentum Holdings Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $161 Mil mean?
Lumentum Holdings (LITE) has a Current Accrued Expense of $161 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Lumentum Holdings and its competitors.
Is Lumentum Holdings' Current Accrued Expense too high?
Lumentum Holdings' current Current Accrued Expense is $161 Mil. Overall, Lumentum Holdings has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lumentum Holdings' Current Accrued Expense compare to MSI and CIEN?
Lumentum Holdings' Current Accrued Expense of $161 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Hardware company?
A good Current Accrued Expense depends on the Hardware industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Lumentum Holdings and its competitors. Lumentum Holdings's current Current Accrued Expense is $161 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lumentum Holdings stock overvalued right now?
Based on GuruFocus' analysis, Lumentum Holdings (LITE) is currently considered Significantly Overvalued. The stock's GF Value™ is $98.90, compared to a current price of $732.82 — trading 641% above its estimated fair value. The current Current Accrued Expense is $161 Mil. Lumentum Holdings' overall GF Score™ is 61/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Lumentum Holdings (LITE), the current Current Accrued Expense is $161 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Lumentum Holdings (LITE) Overvalued in 2026?

Based on GuruFocus' analysis, Lumentum Holdings stock appears to be overvalued. The current stock price of $732.82 is trading 641% above its estimated GF Value™ of $98.90. GuruFocus considers Lumentum Holdings to be Significantly Overvalued.

Key valuation signals for LITE:

  • Current Accrued Expense: $161 Mil
  • GF Value™: $98.90 vs. price of $732.82 (641% above fair value)
  • GF Score™: 61/100 with 4 warning signs

No single metric tells the full story. See the LITE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lumentum Holdings Business Description

Address 1001 Ridder Park Drive, San Jose, CA, USA, 95131
Lumentum Holdings Inc is a California-based technology firm. The company provides two types of optical and photonic products: optical components that are used in telecommunications networking equipment, and commercial lasers for manufacturing, inspection, and life-science lab uses. Its segments are Optical Communications and Commercial Lasers. The firm is also expanding into new optical applications, such as 3-D sensing laser diode for consumer electronics. It generates maximum revenue from the OpComms segment. The OpComms segment products include a wide range of components, modules, and subsystems to support customers including carrier networks for access (local), metro (intracity), long-haul, and submarine (undersea) applications.
61GF Score

Get the complete analysis for LITE

Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$732.82
Price
$98.90
GF Value