Operating
Change in Accrued Sales Incentives
Amgen Change in Accrued Sales Incentives decreased by 170.9% to -$839.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 272.6%, from $486.00M to -$839.00M. Over 3 years (FY 2021 to FY 2024), Change in Accrued Sales Incentives shows an upward trend with a 43.5% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityModerate
First reportedQ1 2021
Last reportedQ1 2026Apr 30, 2026
How to read this metric
An increase suggests higher projected rebate obligations, while a decrease indicates that previous incentives have been settled or adjusted.
Detailed definition
This metric tracks the change in liabilities related to rebates, discounts, and sales incentives offered to customers, s...
Peer comparison
Common in pharmaceutical and biotech industries; peers report this as a key component of revenue recognition and cash flow management.
Metric ID:
amgn_change_in_accrued_sales_incentivesHistorical Data
19 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $101.00M | $101.00M | $101.00M | $211.50M | $211.50M | $211.50M | $211.50M | -$402.00M | $575.00M | $242.00M | $520.00M | -$316.00M | -$77.00M | $929.00M | $658.00M | $486.00M | $627.00M | $1.18B | -$839.00M |
| QoQ Change | — | +0.0% | +0.0% | +109.4% | +0.0% | +0.0% | +0.0% | -290.1% | +243.0% | -57.9% | +114.9% | -160.8% | +75.6% | >999% | -29.2% | -26.1% | +29.0% | +88.8% | -170.9% |
| YoY Change | — | — | — | — | +109.4% | +109.4% | +109.4% | -290.1% | +171.9% | +14.4% | +145.9% | +21.4% | -113.4% | +283.9% | +26.5% | +253.8% | +914.3% | +27.4% | -272.6% |
Range-$839.00M – $1.18B
CAGR+60.1%
Avg YoY Growth+100.8%
Median YoY Growth+109.4%
Change in Accrued Sales Incentives at Other Companies
Frequently Asked Questions
- What is Amgen's change in accrued sales incentives?
- Amgen (AMGN) reported change in accrued sales incentives of -$839.00M in Q1 2026.
- How has Amgen's change in accrued sales incentives changed year-over-year?
- Amgen's change in accrued sales incentives decreased by 272.6% year-over-year, from $486.00M to -$839.00M.
- What is the long-term trend for Amgen's change in accrued sales incentives?
- Over 3 years (2021 to 2024), Amgen's change in accrued sales incentives has grown at a 43.5% compound annual growth rate (CAGR), from $404.00M to $1.19B.
- What does change in accrued sales incentives mean?
- The net change in money set aside for customer rebates and sales incentives.