Arthur J. Gallagher Amortization of deferred compensation and restricted stock decreased by 29.9% to $33.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 17.9%, from $28.00M to $33.00M. Over 4 years (FY 2021 to FY 2025), Amortization of deferred compensation and restricted stock shows an upward trend with a 21.1% CAGR.
Rising levels indicate increased use of equity-based incentives to retain talent, which is common in professional services.
This captures the non-cash expense associated with the vesting of deferred compensation and restricted stock units grant...
Standard for public companies using equity compensation; comparable across professional services firms.
operating_amortization_of_deferred_compensation_and_rest_570ebc| 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 | $17.50M | $17.10M | $20.00M | $18.10M | $22.70M | $22.10M | $22.50M | $22.90M | $25.60M | $28.20M | $28.30M | $27.20M | $30.90M | $29.70M | $29.20M | $28.00M | $32.70M | $40.20M | $47.10M | $33.00M |
| QoQ Change | — | -2.3% | +17.0% | -9.5% | +25.4% | -2.6% | +1.8% | +1.8% | +11.8% | +10.2% | +0.4% | -3.9% | +13.6% | -3.9% | -1.7% | -4.1% | +16.8% | +22.9% | +17.2% | -29.9% |
| YoY Change | — | — | — | — | +29.7% | +29.2% | +12.5% | +26.5% | +12.8% | +27.6% | +25.8% | +18.8% | +20.7% | +5.3% | +3.2% | +2.9% | +5.8% | +35.4% | +61.3% | +17.9% |