In Q1'26, SIRI's operating expenses totaled $309M USD, comprising $0 in R&D expenses and $309M in SG&A expenses, reflecting a significant reduction from the prior quarter's $513M USD total and marking the lowest point in the observed period. Over the timeframe from Q2'23 to Q1'26, total operating expenses exhibited a general downward trend, declining from a peak of $557M USD in Q2'23 to $309M USD in Q1'26, with SG&A consistently dominating at 95-98% of the total while R&D remained minor and volatile, fluctuating between $56M and $88M USD before dropping to no data in the latest quarter; notable declines occurred in Q3'24 and Q2'25, suggesting ongoing cost optimization efforts amid stable quarterly variability.