Discontinued — last reported Q3 '19

Operating

Change in fair value of contingent consideration

Biogen Change in fair value of contingent consideration increased by 266.1% to $20.50M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 113.5%, from $9.60M to $20.50M.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2016
Last reportedQ3 2019

How to read this metric

Increases in liability value may signal that acquired businesses are performing better than expected, requiring higher future payouts.

Detailed definition

This represents the change in the fair value of liabilities related to acquisition earn-outs or performance-based paymen...

Peer comparison

Highly relevant for companies with aggressive M&A strategies, common in the insurance brokerage sector.

Metric ID: contingent_consideration

Historical Data

8 periods
 Q3 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q1 '26
Value$0.00$0.00$0.00$23.80M$9.60M$13.20M$5.60M$20.50M
QoQ Change-59.7%+37.5%-57.6%+266.1%
YoY Change-76.5%+113.5%
Range$0.00$23.80M
Avg YoY Growth+18.5%
Median YoY Growth+18.5%

Change in fair value of contingent consideration at Other Companies

Frequently Asked Questions

What is Biogen's change in fair value of contingent consideration?
Biogen (BIIB) reported change in fair value of contingent consideration of $20.50M in Q1 2026.
How has Biogen's change in fair value of contingent consideration changed year-over-year?
Biogen's change in fair value of contingent consideration increased by 113.5% year-over-year, from $9.60M to $20.50M.
What does change in fair value of contingent consideration mean?
Non-cash adjustments to the estimated future cost of acquisition earn-outs.