Arthur J. Gallagher Contingent consideration fair value adjustments decreased by 2042.9% to -$45.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 350.0%, from -$10.00M to -$45.00M. Over 4 years (FY 2021 to FY 2025), Contingent consideration fair value adjustments shows a downward trend with a 101.8% CAGR.
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.
This reflects the periodic adjustments to the fair value of earn-out provisions or milestone payments related to past bu...
Standard for R&D-heavy firms that frequently acquire biotech companies with milestone-based deal structures.
operating_business_combination_contingent_consideration__7f0be7| 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 | -$18.60M | -$5.00M | -$300.00K | -$29.40M | -$35.80M | -$2.70M | -$13.80M | -$35.30M | -$22.20M | -$7.40M | -$3.10M | -$10.90M | -$12.40M | -$13.50M | -$6.20M | -$10.00M | -$469.90M | -$9.00M | -$2.10M | -$45.00M |
| QoQ Change | — | +73.1% | +94.0% | <-999% | -21.8% | +92.5% | -411.1% | -155.8% | +37.1% | +66.7% | +58.1% | -251.6% | -13.8% | -8.9% | +54.1% | -61.3% | <-999% | +98.1% | +76.7% | <-999% |
| YoY Change | — | — | — | — | -92.5% | +46.0% | <-999% | -20.1% | +38.0% | -174.1% | +77.5% | +69.1% | +44.1% | -82.4% | -100.0% | +8.3% | <-999% | +33.3% | +66.1% | -350.0% |