Operating
Amortization of commercial agreement assets
Affirm Holdings, Inc. Amortization of commercial agreement assets decreased by 36.6% to $3.02M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 72.3%, from $10.91M to $3.02M. Over 2 years (FY 2023 to FY 2025), Amortization of commercial agreement assets shows a downward trend with a -25.6% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2023
Last reportedQ3 2026May 7, 2026
How to read this metric
Consistent amortization reflects ongoing investment in partner ecosystems; sudden spikes may indicate asset impairment.
Detailed definition
This represents the periodic non-cash expense related to the amortization of intangible assets arising from long-term co...
Peer comparison
Common in platform-based businesses; peers with heavy partnership models will show similar intangible asset amortization.
Metric ID:
operating_commercial_agreement_asset_amortization_expenseHistorical Data
15 periods
| 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 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $21.38M | $21.38M | $21.38M | $21.38M | $18.27M | $18.27M | $18.27M | $18.27M | $14.26M | $14.26M | $10.91M | $7.97M | $8.06M | $4.76M | $3.02M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | -14.6% | +0.0% | +0.0% | +0.0% | -22.0% | -0.0% | -23.4% | -27.0% | +1.1% | -40.9% | -36.6% |
| YoY Change | — | — | — | — | -14.6% | -14.6% | -14.6% | -14.6% | -22.0% | -22.0% | -40.3% | -56.4% | -43.5% | -66.6% | -72.3% |
Range$3.02M – $21.38M
CAGR-42.8%
Avg YoY Growth-34.7%
Median YoY Growth-22.0%
Current Streak2 quarters decline
Amortization of commercial agreement assets at Other Companies
Frequently Asked Questions
- What is Affirm Holdings, Inc.'s amortization of commercial agreement assets?
- Affirm Holdings, Inc. (AFRM) reported amortization of commercial agreement assets of $3.02M in Q1 2026.
- How has Affirm Holdings, Inc.'s amortization of commercial agreement assets changed year-over-year?
- Affirm Holdings, Inc.'s amortization of commercial agreement assets decreased by 72.3% year-over-year, from $10.91M to $3.02M.
- What is the long-term trend for Affirm Holdings, Inc.'s amortization of commercial agreement assets?
- Over 2 years (2023 to 2025), Affirm Holdings, Inc.'s amortization of commercial agreement assets has grown at a -25.6% compound annual growth rate (CAGR), from $85.52M to $47.39M.
- What does amortization of commercial agreement assets mean?
- The gradual expensing of costs associated with long-term business partnership agreements.