Non-Current Liabilities

Contingent Consideration Liability (Non-Current)

SiTime Corporation Contingent Consideration Liability (Non-Current) increased by 7.2% to $57.20M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 18.2%, from $69.91M to $57.20M. Over 2 years (FY 2023 to FY 2025), Contingent Consideration Liability (Non-Current) shows a downward trend with a -20.2% CAGR.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ4 2024
Last reportedQ4 2025

How to read this metric

An increase often indicates successful integration or high performance of acquired assets triggering earn-outs, while a decrease may signal missed targets or the settlement of obligations.

Detailed definition

This represents the long-term portion of obligations to pay additional consideration to sellers in connection with past...

Peer comparison

Standard for companies with active M&A strategies and earn-out structures in purchase agreements.

Metric ID: contingent_consideration_liability_noncurrent

Historical Data

10 periods
 Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$83.73M$87.73M$79.64M$81.80M$73.30M$69.91M$58.49M$61.13M$53.35M$57.20M
QoQ Change+4.8%-9.2%+2.7%-10.4%-4.6%-16.3%+4.5%-12.7%+7.2%
YoY Change-12.5%-20.3%-26.6%-25.3%-27.2%-18.2%
Range$53.35M$87.73M
CAGR-15.6%
Avg YoY Growth-21.7%
Median YoY Growth-22.8%

Frequently Asked Questions

What is SiTime Corporation's contingent consideration liability (non-current)?
SiTime Corporation (SITM) reported contingent consideration liability (non-current) of $57.20M in Q1 2026.
How has SiTime Corporation's contingent consideration liability (non-current) changed year-over-year?
SiTime Corporation's contingent consideration liability (non-current) decreased by 18.2% year-over-year, from $69.91M to $57.20M.
What is the long-term trend for SiTime Corporation's contingent consideration liability (non-current)?
Over 2 years (2023 to 2025), SiTime Corporation's contingent consideration liability (non-current) has grown at a -20.2% compound annual growth rate (CAGR), from $83.73M to $53.35M.
What does contingent consideration liability (non-current) mean?
The estimated long-term debt owed to sellers of acquired companies based on future performance targets.