As of Q1'26 (2025-12-28), QCOM reported R&D Expenses of USD 2.45B and SG&A Expenses of USD 865M, representing the highest quarterly figures for both categories within the period shown. This marks a notable increase from the previous quarter, with R&D Expenses rising by USD 83M and SG&A Expenses decreasing slightly by USD 45M. From Q2'23 to Q1'26, both R&D and SG&A Expenses have generally trended upward, despite some fluctuations. R&D Expenses showed a modest decline in late 2023 and early 2024 but rebounded strongly, reaching a peak in Q1'26. SG&A Expenses exhibited more volatility, with significant jumps in Q4'24 and Q4'25, peaking at USD 910M in Q4'25 before a slight pullback. Overall, the data indicates a steady increase in operating expenses over the observed period, with both categories reaching new highs by the end of 2025.