Arthur J. Gallagher Change in estimated acquisition earnout payables increased by 146.4% to $17.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 13.3%, from $15.00M to $17.00M. Over 4 years (FY 2021 to FY 2025), Change in estimated acquisition earnout payables shows a downward trend with a -21.6% CAGR.
A charge indicates that acquired businesses are performing better than expected, while a gain suggests they are underperforming relative to initial earnout targets.
This represents the periodic revaluation of contingent consideration liabilities related to past acquisitions. As perfor...
Specific to companies with active M&A strategies that utilize earnout structures in purchase agreements.
other_change_in_estimated_acquisition_earnout_payables| 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 | $13.80M | $34.20M | $56.60M | $20.90M | -$33.80M | -$16.20M | $112.10M | $41.80M | $9.40M | -$2.50M | $329.30M | -$16.10M | $18.80M | -$15.30M | $38.60M | $15.00M | -$5.60M | $28.90M | $6.90M | $17.00M |
| QoQ Change | — | +147.8% | +65.5% | -63.1% | -261.7% | +52.1% | +792.0% | -62.7% | -77.5% | -126.6% | >999% | -104.9% | +216.8% | -181.4% | +352.3% | -61.1% | -137.3% | +616.1% | -76.1% | +146.4% |
| YoY Change | — | — | — | — | -344.9% | -147.4% | +98.1% | +100.0% | +127.8% | +84.6% | +193.8% | -138.5% | +100.0% | -512.0% | -88.3% | +193.2% | -129.8% | +288.9% | -82.1% | +13.3% |
| Segment | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 |
|---|---|---|---|---|---|---|---|---|
| Brokerage | $18.70M | -$15.40M | $38.90M | $15.00M | -$6.30M | $28.50M | $6.40M | $16.00M |
| Risk Management | $100.00K | $100.00K | -$300.00K | $0.00 | $700.00K | $400.00K | $500.00K | $1.00M |
| Corporate | — | — | — | — | $0.00 | $0.00 | $0.00 | $0.00 |
| Total | $18.80M | -$15.30M | $38.60M | $15.00M | -$5.60M | $28.90M | $6.90M | $17.00M |