As of Q1'26, Apple's latest reported operating expenses show R&D Expenses at $10.89B and SG&A Expenses at $7.49B. This marks a significant increase from the previous quarter, with both categories reaching their highest levels in the observed period. From Q2'23 to Q1'26, both R&D and SG&A Expenses have exhibited a general upward trend, with R&D Expenses rising more sharply, especially in the last two quarters. While there were minor fluctuations throughout the period, the overall pattern indicates accelerating investment in both research and development as well as selling, general, and administrative functions, suggesting a strategic focus on innovation and operational expansion.