Discontinued — last reported Q1 '25
Operating Expenses
Contingent consideration fair value adjustment
Biogen Contingent consideration fair value adjustment 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
StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ3 2017
Last reportedQ1 2025
How to read this metric
A charge indicates that acquired businesses are performing better than expected, while a gain indicates underperformance relative to initial earn-out targets.
Detailed definition
This represents the periodic revaluation of liabilities related to future payments owed to sellers of acquired businesse...
Peer comparison
Common in M&A-heavy industries; peers report this as 'Change in Fair Value of Contingent Consideration'.
Metric ID:
nee_contingent_consideration_fair_value_adjustmentHistorical Data
8 periods
| Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '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%
Contingent consideration fair value adjustment at Other Companies
Frequently Asked Questions
- What is Biogen's contingent consideration fair value adjustment?
- Biogen (BIIB) reported contingent consideration fair value adjustment of $20.50M in Q1 2026.
- How has Biogen's contingent consideration fair value adjustment changed year-over-year?
- Biogen's contingent consideration fair value adjustment increased by 113.5% year-over-year, from $9.60M to $20.50M.
- What does contingent consideration fair value adjustment mean?
- Accounting adjustments to the value of future earn-out payments for acquisitions.