Aslan Terminal ← The industry paper

Aslan Research · Chips

QUALCOMM INC/DE (QCOM)

Data as of 2026-08-21 · 28 quarters · filed in USD

Revenue reached $44.1 billion over the trailing year, while expenses were $25.2 billion. Revenue growth was 16% per year against expense growth of 0%, pointing to a widening operating spread in the reported trend.

Revenue, last 12 mo $44B to 2026-06-28
Spend, last 12 mo $25B cost + R&D + admin + tax
Debt they report $15B balance-sheet borrowings
Money promised $15B debt + leases + purchases
Unrealized revenue $0 + — signed backlog
Due in next 5 years $15B the obligation wall

Earned, collected early, and merely signed

revenue (qtr)signed backlogdeferredQ3 '19Q2 '21Q1 '23Q3 '24Q2 '26$6.4B$13B

Reports $15B of debt; has promised $15B

Committed money matches reported debt at 1.0x. The filings identify the full $14.8 billion commitment as debt, with no additional lease or purchase-obligation layer in this total.

promisedreported debtQ3 '19Q2 '21Q1 '23Q3 '24Q2 '26$22B$43B

What the promised total is made of, latest quarter

debtleasespurchase deals
today
100%

Spending, by reported line

Cost of revenueR&DSelling & adminTax
2020
52%
34%
12%
2021
57%
29%
9%
2022
59%
26%
8%
2023
58%
32%
9%
2024
59%
31%
10%
2025
51%
23%
18%

When the promises come due

The next five years carry $15.1 billion of commitments, followed by $10.9 billion scheduled after year five. The filings therefore place a substantial portion of committed payments beyond the near-term wall.

$15Bnext 5 years$0years 5–10$0beyond 10$11Bafter yr 5, undated

The rates that matter

Revenue growth /yr 16% 2020-Q2 → 2026-Q2
Expense growth /yr 0%
Promised money /yr -4%
Reported debt /yr -1%
Deferred revenue /yr 20%
Quarters re-stated 5 of 28 by cited reconciliation

Expenses as filed vs after cited reconciliation

$4.1Bfiled2019$4.1Breality2019$14Bfiled2020$14Breality2020$26Bfiled2021$26Breality2021$31Bfiled2022$31Breality2022$27Bfiled2023$27Breality2023$30Bfiled2024$30Breality2024$40Bfiled2025$29Breality2025$12Bfiled2026$12Breality2026

7 patterns worth a second look

The sharpest flag is the reported receivables and customer-financing balance growth of 13.6x against quarterly revenue growth of 1.1x over the last 8 periods. The filings also describe funding or guarantees for another entity, material nonrecurring items, repeated executive- or affiliate-related trading arrangements, a post-period acquisition, a change in purchase-obligation presentation, and a substantive revision to the Revolving Credit Facility amount.

off balance sheet · 1

The filings report commitments to provide funding or guarantee third-party financing for another entity.

one time dressing · 1

The filings present material nonrecurring items alongside period operating results and liquidity information.

receivables ratio · 1

Over the last 8 periods, receivables and customer-financing balances grew 13.6x while quarterly revenue grew 1.1x.

redefinition · 1

The filings change the reported scope and timing of purchase obligations from fiscal-year columns to a total-and-next-12-month presentation.

related party exposure · 1

The filings repeatedly report equity issuances or trading arrangements involving executives, founders, affiliates, and family trusts.

subsequent event · 1

The FY2026 filing reports a post-period acquisition that materially recontextualizes the preceding period.

value revision · 1

The catalog contains a substantive revision in the reported Revolving Credit Facility amount.

← Back to the industry paper