Operating
Amortization of acquired inventory step-up
Biogen Amortization of acquired inventory step-up increased by 42.7% to $107.60M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 109.3%, from $51.40M to $107.60M.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2021
Last reportedQ1 2026Apr 29, 2026
How to read this metric
High values indicate recent M&A activity; the impact fades as acquired inventory is depleted.
Detailed definition
When a company acquires another entity, its inventory is revalued to fair market value, creating a 'step-up' in basis. T...
Peer comparison
Standard for companies with active M&A strategies involving significant inventory acquisitions.
Metric ID:
operating_amortization_of_inventory_step_up_ea70fdHistorical Data
20 periods
| 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 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $31.50M | $44.10M | $90.10M | $50.90M | $44.90M | $51.40M | $52.50M | $61.50M | $75.40M | $107.60M |
| QoQ Change | — | — | — | — | — | — | — | — | — | — | — | +40.0% | +104.3% | -43.5% | -11.8% | +14.5% | +2.1% | +17.1% | +22.6% | +42.7% |
| YoY Change | — | — | — | — | — | — | — | — | — | — | — | — | — | — | +42.5% | +16.6% | -41.7% | +20.8% | +67.9% | +109.3% |
Range$0.00 – $107.60M
Avg YoY Growth+35.9%
Median YoY Growth+31.7%
Current Streak5 quarters growth
Amortization of acquired inventory step-up at Other Companies
Frequently Asked Questions
- What is Biogen's amortization of acquired inventory step-up?
- Biogen (BIIB) reported amortization of acquired inventory step-up of $107.60M in Q1 2026.
- How has Biogen's amortization of acquired inventory step-up changed year-over-year?
- Biogen's amortization of acquired inventory step-up increased by 109.3% year-over-year, from $51.40M to $107.60M.
- What does amortization of acquired inventory step-up mean?
- The non-cash expense of writing off the premium paid for acquired inventory.