Viavi Solutions Inc 2026年季度报告

Washington, D.C. 20549 FORM10-Q (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended December 27, 2025OR☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number 000-22874Viavi Solutions Inc.(Exact name of Registrant as specified in its charter) 94-2579683(I.R.S. EmployerIdentification Number) Delaware 1445 South Spectrum Blvd, Suite 102, Chandler, Arizona 85286(Address of principal executive offices including Zip code) (408) 404-3600(Registrant’s telephone number, including areacode) Securities registered pursuant to Section 12(b) of the Act: The Nasdaq Stock Market LLC Indicate by check mark whether the Registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934during the preceding 12months (or for such shorter period that the Registrant was required to file such reports), and (2)has been subject to such filingrequirements for the past 90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or anemerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” inRule12b-2 of the Exchange Act. (Check one): If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any newor revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).Yes☐No☒ As of January 24, 2026, the Registrant had 231,389,345 shares of common stock outstanding. TABLE OF CONTENTSPagePART I - FINANCIAL INFORMATION2Item 1.Financial Statements (Unaudited)2Consolidated Statements of Operations for the Three and Six Months Ended December 27, 2025 andDecember 28, 20242Consolidated Statements of Comprehensive (Loss) Income for the Three and Six Months Ended December27, 2025 and December 28, 20243Consolidated Balance Sheets as of December 27, 2025 and June 28, 20254Consolidated Statements of Cash Flows for the Six Months Ended December 27, 2025 and December 28,20245Consolidated Statements of Stockholders’ Equity for the Three and Six Months Ended December 27, 2025and December 28, 20246Notes to Consolidated Financial Statements8Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations37Item 3.Quantitative and Qualitative Disclosure About Market Risks52Item 4.Controls and Procedures53PART II - OTHER INFORMATION54Item 1.Legal Proceedings54Item 1A.Risk Factors55Item 2.Unregistered Sales of Equity Securities and Use of Proceeds70Item 3.Defaults Upon Senior Securities70Item 4.Mine Safety Disclosures70Item 5.Other Information70Item 6.Exhibits71SIGNATURES72 PARTI—FINANCIAL INFORMATION VIAVI SOLUTIONS INC.CONSOLIDATED BALANCE SHEETS(in millions, except share and par value data)(unaudited) VIAVI SOLUTIONS INC.CONSOLIDATED STATEMENTS OF CASH FLOWS(in millions)(unaudited) OPERATING ACTIVITIES: VIAVI SOLUTIONS INC.CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY(in millions)(unaudited) VIAVI SOLUTIONS INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 1. Basis of Presentation The financial information for Viavi Solutions Inc. (VIAVI, also referred to as the Company, we, our and us) for the three andsix months ended December 27, 2025 and December 28, 2024 is unaudited and includes all normal and recurring adjustmentsthe Company’s management considers necessary for a fair statement of the financial information set forth herein. Theaccompanying Consolidated Financial Statements are presented in accordance with accounting principles generally acceptedin the United States of America (U.S. GAAP) for interim financial information and rules and regulations of the Securities andExchange Commission (SEC). Accordingly, such information does not include all of the information and footnotes required byU.S. GAAP for annual Consolidated Financial Statements. For further information please refer to the Consolidated FinancialStatements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended June 28, 2025. There have been no material changes to the Company’s accounting policies during the three and six months endedDecember 27, 2025 as compared to the significant accounting policies presented in “Note 1. Basis of Presentation” of theNotes to the Consolidated Financ