Discontinued — last reported Q3 '21

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value

Arch Capital Group Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value decreased by 22.2% to $14.00M in Q1 2026 compared to the prior quarter. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement

SectionOther

CategoryRisk

SignalLower is better

VolatilityModerate

First reportedQ4 2017

Last reportedQ3 2021

How to read this metric

A high proportion of Level 3 liabilities suggests higher valuation risk and potential for future adjustments to the financial statements.

Detailed definition

This represents the value of liabilities measured using Level 3 inputs, which are unobservable and rely on the company's...

Peer comparison

Varies significantly; financial services and tech firms with complex derivatives or earn-outs will have higher levels than standard industrial firms.

Metric ID: other_fair_value_measurement_with_unobservable_inputs_re_2a44fd

Historical Data

4 periods

	Q4 '24	Q1 '25	Q4 '25	Q1 '26
Value	$73.00M	$34.00M	$18.00M	$14.00M
QoQ Change	—	-53.4%	-47.1%	-22.2%
YoY Change	—	—	-75.3%	-58.8%

Range$14.00M – $73.00M

Avg YoY Growth-67.1%

Median YoY Growth-67.1%

Current Streak3+ quarters decline

Frequently Asked Questions

What is Arch Capital Group's fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value?: Arch Capital Group (ACGL) reported fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value of $14.00M in Q1 2026.
What does fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value mean?: The value of liabilities calculated using internal estimates rather than market prices.