Operating
Contingent consideration fair value adjustments
Biogen Contingent consideration fair value adjustments increased by 266.1% to $20.50M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 113.5%, from $9.60M to $20.50M.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ3 2023
Last reportedQ1 2026Apr 29, 2026
How to read this metric
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.
Detailed definition
This reflects the periodic adjustments to the fair value of earn-out provisions or milestone payments related to past bu...
Peer comparison
Standard for R&D-heavy firms that frequently acquire biotech companies with milestone-based deal structures.
Metric ID:
operating_business_combination_contingent_consideration__7f0be7Historical Data
8 periods
| Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|
| Value | $0.00 | $0.00 | $0.00 | $23.80M | $9.60M | $13.20M | $5.60M | $20.50M |
| QoQ Change | — | — | — | — | -59.7% | +37.5% | -57.6% | +266.1% |
| YoY Change | — | — | — | — | — | — | -76.5% | +113.5% |
Range$0.00 – $23.80M
Avg YoY Growth+18.5%
Median YoY Growth+18.5%
Contingent consideration fair value adjustments at Other Companies
Frequently Asked Questions
- What is Biogen's contingent consideration fair value adjustments?
- Biogen (BIIB) reported contingent consideration fair value adjustments of $20.50M in Q1 2026.
- How has Biogen's contingent consideration fair value adjustments changed year-over-year?
- Biogen's contingent consideration fair value adjustments increased by 113.5% year-over-year, from $9.60M to $20.50M.
- What does contingent consideration fair value adjustments mean?
- Changes in the estimated cost of future payments owed to sellers of acquired companies based on performance milestones.