Contingent consideration fair value adjustments
Boston Scientific Contingent consideration fair value adjustments decreased by 528.6% to -$30.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 700.0%, from $5.00M to -$30.00M. Over 3 years (FY 2021 to FY 2025), Contingent consideration fair value adjustments shows an upward trend with a -49.0% CAGR.
Analysis
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.
operating_business_combination_contingent_consideration__7f0be7Historical Data
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '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 | -$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 | -$30.00M |
| 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% | -528.6% |
| 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% | -700.0% |
Contingent consideration fair value adjustments at Other Companies
Frequently Asked Questions
- What is Boston Scientific's contingent consideration fair value adjustments?
- Boston Scientific (BSX) reported contingent consideration fair value adjustments of -$30.00M in Q1 2026.
- How has Boston Scientific's contingent consideration fair value adjustments changed year-over-year?
- Boston Scientific's contingent consideration fair value adjustments decreased by 700.0% year-over-year, from $5.00M to -$30.00M.
- What is the long-term trend for Boston Scientific's contingent consideration fair value adjustments?
- Over 3 years (2021 to 2025), Boston Scientific's contingent consideration fair value adjustments has grown at a -49.0% compound annual growth rate (CAGR), from -$136.00M to $18.00M.
- 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.