Current Liabilities

Liability for Claims and Claims Adjustment Expense

Humana Liability for Claims and Claims Adjustment Expense increased by 27.3% to $12.69B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 10.8%, from $11.45B to $12.69B. Over 5 years (FY 2020 to FY 2025), Liability for Claims and Claims Adjustment Expense shows an upward trend with a 4.1% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2024
Last reportedQ1 2026

How to read this metric

An increase relative to premiums earned may suggest rising medical costs or slower claims processing, while a decrease could indicate improved claims management or lower utilization.

Detailed definition

This represents the estimated obligation for medical claims that have been incurred but not yet paid or fully processed...

Peer comparison

A primary metric for all health insurance providers; peers report this as claims reserves or unpaid claims.

Metric ID: current_liabilities_liability_for_claims_and_claims_adju_7e9431

Historical Data

17 periods
 Q4 '21Q1 '22Q2 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$8.29B$9.38B$9.65B$9.26B$10.02B$10.30B$10.20B$10.24B$11.73B$11.45B$11.13B$10.44B$11.45B$11.06B$10.09B$9.97B$12.69B
QoQ Change+13.1%+2.9%-4.0%+8.1%+2.9%-1.0%+0.4%+14.5%-2.4%-2.8%-6.2%+9.7%-3.4%-8.8%-1.2%+27.3%
YoY Change+11.8%+6.8%+6.8%+10.5%+17.1%+11.1%+9.1%+1.9%-2.4%-3.4%-9.3%-4.5%+10.8%
Range$8.29B$12.69B
CAGR+11.2%
Avg YoY Growth+5.1%
Median YoY Growth+6.8%

Frequently Asked Questions

What is Humana's liability for claims and claims adjustment expense?
Humana (HUM) reported liability for claims and claims adjustment expense of $12.69B in Q1 2026.
How has Humana's liability for claims and claims adjustment expense changed year-over-year?
Humana's liability for claims and claims adjustment expense increased by 10.8% year-over-year, from $11.45B to $12.69B.
What is the long-term trend for Humana's liability for claims and claims adjustment expense?
Over 5 years (2020 to 2025), Humana's liability for claims and claims adjustment expense has grown at a 4.1% compound annual growth rate (CAGR), from $8.14B to $9.97B.
What does liability for claims and claims adjustment expense mean?
The estimated amount the company owes for medical claims that have occurred but have not yet been settled.