Operating
Contingent consideration fair value adjustments
AbbVie Contingent consideration fair value adjustments increased by 69.8% to $2.39B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 57.2%, from $1.52B to $2.39B. Over 4 years (FY 2021 to FY 2025), Contingent consideration fair value adjustments shows an upward trend with a 24.8% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2014
Last reportedQ1 2026May 8, 2026
How to read this metric
Increases often signal that acquired assets are performing better than expected, requiring higher future payouts, while decreases may suggest lower-than-anticipated success in R&D milestones.
Detailed definition
This reflects the periodic adjustments to the fair value of earn-out provisions or milestone payments related to past bu...
Peer comparison
Standard for R&D-heavy firms that frequently acquire biotech companies with milestone-based deal structures.
Metric ID:
operating_business_combination_contingent_consideration__7f0be7Historical Data
20 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 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $2.69B | $98.00M | $232.00M | -$748.00M | $1.61B | $0.00 | $2.11B | $1.87B | $1.55B | $8.00M | $1.70B | $660.00M | $1.48B | $1.36B | $279.00M | $1.52B | $2.80B | $776.00M | $1.41B | $2.39B |
| QoQ Change | — | -96.4% | +136.7% | -422.4% | +315.1% | -100.0% | — | -11.4% | -17.1% | -99.5% | >999% | -61.1% | +123.6% | -8.1% | -79.4% | +444.1% | +84.1% | -72.2% | +81.2% | +69.8% |
| YoY Change | — | — | — | — | -40.2% | -100.0% | +811.2% | +350.3% | -3.5% | — | -19.8% | -64.7% | -4.9% | >999% | -83.5% | +130.0% | +89.4% | -42.8% | +403.9% | +57.2% |
Range-$748.00M – $2.80B
CAGR-2.5%
Avg YoY Growth>999%
Median YoY Growth-3.5%
Current Streak2 quarters growth
Contingent consideration fair value adjustments at Other Companies
Frequently Asked Questions
- What is AbbVie's contingent consideration fair value adjustments?
- AbbVie (ABBV) reported contingent consideration fair value adjustments of $2.39B in Q1 2026.
- How has AbbVie's contingent consideration fair value adjustments changed year-over-year?
- AbbVie's contingent consideration fair value adjustments increased by 57.2% year-over-year, from $1.52B to $2.39B.
- What is the long-term trend for AbbVie's contingent consideration fair value adjustments?
- Over 4 years (2021 to 2025), AbbVie's contingent consideration fair value adjustments has grown at a 24.8% compound annual growth rate (CAGR), from $2.68B to $6.50B.
- What does contingent consideration fair value adjustments mean?
- Changes in the estimated cost of future payments owed to sellers of acquired companies based on performance milestones.