Operating Expenses

Change in contingent consideration liability

Boston Scientific Change in contingent consideration liability decreased by 36.4% to $7.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 800.0%, from -$1.00M to $7.00M. Over 3 years (FY 2021 to FY 2025), Change in contingent consideration liability shows an upward trend with a -49.0% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryCapital Allocation
SignalLower is better
VolatilityVolatile
First reportedQ1 2014
Last reportedQ4 2025

How to read this metric

Fluctuations indicate changes in the expected performance of acquired businesses relative to the original deal terms.

Detailed definition

Reflects the change in the estimated fair value of liabilities owed to sellers of acquired businesses, typically based o...

Peer comparison

Common for companies with active M&A strategies; peers will show similar adjustments based on acquisition performance.

Metric ID: is_blk_contingent_consideration_fair_value_adjustment

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value-$85.00M-$26.00M-$19.00M$12.00M$36.00M$20.00M$12.00M$19.00M$12.00M$15.00M$17.00M$2.00M-$23.00M-$1.00M$5.00M-$5.00M$11.00M$7.00M
QoQ Change+69.4%+26.9%+163.2%+200.0%-44.4%-40.0%+58.3%-36.8%+25.0%+13.3%-88.2%<-999%+95.7%+600.0%-200.0%+320.0%-36.4%
YoY Change+142.4%+176.9%+0.0%-47.2%-40.0%+41.7%-89.5%-291.7%-106.7%-70.6%-350.0%+147.8%+800.0%
Range-$85.00M$36.00M
CAGR-44.4%
Avg YoY Growth+24.1%
Median YoY Growth-40.0%

Frequently Asked Questions

What is Boston Scientific's change in contingent consideration liability?
Boston Scientific (BSX) reported change in contingent consideration liability of $7.00M in Q4 2025.
How has Boston Scientific's change in contingent consideration liability changed year-over-year?
Boston Scientific's change in contingent consideration liability increased by 800.0% year-over-year, from -$1.00M to $7.00M.
What is the long-term trend for Boston Scientific's change in contingent consideration liability?
Over 3 years (2021 to 2025), Boston Scientific's change in contingent consideration liability has grown at a -49.0% compound annual growth rate (CAGR), from -$136.00M to $18.00M.
What does change in contingent consideration liability mean?
Adjustments to the estimated value of future payments promised to sellers of acquired companies.