Operating

Change in Accrued Sales Incentives

Amgen Change in Accrued Sales Incentives increased by 88.8% to $1.18B in Q3 2025 compared to the prior quarter. Year-over-year, this metric grew by 27.4%, from $929.00M to $1.18B. Over 3 years (FY 2021 to FY 2024), Change in Accrued Sales Incentives shows an upward trend with a 43.5% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityModerate
First reportedQ1 2021
Last reportedQ3 2025

How to read this metric

An increase suggests higher projected rebate obligations, while a decrease indicates that previous incentives have been settled or adjusted.

Detailed definition

This metric tracks the change in liabilities related to rebates, discounts, and sales incentives offered to customers, s...

Peer comparison

Common in pharmaceutical and biotech industries; peers report this as a key component of revenue recognition and cash flow management.

Metric ID: cf_amgn_change_in_accrued_sales_incentives

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25
Value$101.00M$101.00M$101.00M$211.50M$211.50M$211.50M$211.50M-$402.00M$575.00M$242.00M$520.00M-$316.00M-$77.00M$929.00M$658.00M$486.00M$627.00M$1.18B
QoQ Change+0.0%+0.0%+109.4%+0.0%+0.0%+0.0%-290.1%+243.0%-57.9%+114.9%-160.8%+75.6%>999%-29.2%-26.1%+29.0%+88.8%
YoY Change+109.4%+109.4%+109.4%-290.1%+171.9%+14.4%+145.9%+21.4%-113.4%+283.9%+26.5%+253.8%+914.3%+27.4%
Range-$402.00M$1.18B
CAGR+78.5%
Avg YoY Growth+127.4%
Median YoY Growth+109.4%
Current Streak2 quarters growth

Frequently Asked Questions

What is Amgen's change in accrued sales incentives?
Amgen (AMGN) reported change in accrued sales incentives of $1.18B in Q3 2025.
How has Amgen's change in accrued sales incentives changed year-over-year?
Amgen's change in accrued sales incentives increased by 27.4% year-over-year, from $929.00M to $1.18B.
What is the long-term trend for Amgen's change in accrued sales incentives?
Over 3 years (2021 to 2024), Amgen's change in accrued sales incentives has grown at a 43.5% compound annual growth rate (CAGR), from $404.00M to $1.19B.
What does change in accrued sales incentives mean?
The net change in money set aside for customer rebates and sales incentives.