Operating
Increase (Decrease) In Commercial Agreement Assets
Affirm Holdings, Inc. Increase (Decrease) In Commercial Agreement Assets increased by 33.8% to -$40.5M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 12.3%, from -$36.06M to -$40.5M. Over 3 years (FY 2022 to FY 2025), Increase (Decrease) In Commercial Agreement Assets shows relatively stable performance with a 2.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryGrowth
SignalContext dependent
VolatilityModerate
First reportedQ1 2020
Last reportedQ3 2026May 7, 2026
How to read this metric
An increase represents cash outflows for partner acquisition or retention, while a decrease reflects the amortization of these assets.
Detailed definition
This tracks the net change in capitalized assets related to commercial agreements, such as upfront payments or incentive...
Peer comparison
Specific to platform businesses; peers with aggressive merchant acquisition strategies will show higher investment in these assets.
Metric ID:
operating_increase_decrease_in_commercial_agreement_assetsHistorical Data
20 periods
| 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 | Q2 '26 | Q3 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0 | $0 | -$64.85M | -$92.17M | -$97.66M | -$108.74M | -$128.05M | -$93.92M | -$91.22M | -$95.91M | -$114.71M | -$95.97M | -$100.13M | -$107.26M | -$86.78M | -$36.06M | -$41.46M | -$40.98M | -$61.21M | -$40.5M |
| QoQ Change | — | — | — | -42.1% | -6.0% | -11.4% | -17.8% | +26.7% | +2.9% | -5.1% | -19.6% | +16.3% | -4.3% | -7.1% | +19.1% | +58.4% | -15.0% | +1.2% | -49.4% | +33.8% |
| YoY Change | — | — | — | — | — | — | -97.4% | -1.9% | +6.6% | +11.8% | +10.4% | -2.2% | -9.8% | -11.8% | +24.3% | +62.4% | +58.6% | +61.8% | +29.5% | -12.3% |
Range-$128.05M – $0
Avg YoY Growth+9.3%
Median YoY Growth+8.5%
Increase (Decrease) In Commercial Agreement Assets at Other Companies
Frequently Asked Questions
- What is Affirm Holdings, Inc.'s increase (decrease) in commercial agreement assets?
- Affirm Holdings, Inc. (AFRM) reported increase (decrease) in commercial agreement assets of -$40.5M in Q1 2026.
- How has Affirm Holdings, Inc.'s increase (decrease) in commercial agreement assets changed year-over-year?
- Affirm Holdings, Inc.'s increase (decrease) in commercial agreement assets decreased by 12.3% year-over-year, from -$36.06M to -$40.5M.
- What is the long-term trend for Affirm Holdings, Inc.'s increase (decrease) in commercial agreement assets?
- Over 3 years (2022 to 2025), Affirm Holdings, Inc.'s increase (decrease) in commercial agreement assets has grown at a 2.2% compound annual growth rate (CAGR), from -$254.68M to -$271.56M.
- What does increase (decrease) in commercial agreement assets mean?
- The net change in the value of assets tied to long-term business partnerships.