As of Q2'26 (2025-12-31), KLAC reported R&D Expenses of $384M and SG&A Expenses of $280M. This marks the highest level for both categories within the period, indicating a notable increase in operating expenses at the latest data point. From Q3'23 to Q2'26, both R&D and SG&A Expenses have shown a gradual upward trend, with R&D rising from $328M to $384M and SG&A increasing from $238M to $280M. While there are minor fluctuations quarter-to-quarter, the overall pattern is one of steady growth, particularly accelerating in the last few quarters. This suggests increasing investment in research and development as well as higher selling, general, and administrative costs over the observed period.