Operating
Inventory step-up amortization
Boston Scientific Inventory step-up amortization decreased by 60.0% to $2.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 97.5%, from $81.00M to $2.00M. Over 4 years (FY 2021 to FY 2025), Inventory step-up amortization shows an upward trend with a 40.4% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 1, 2026
How to read this metric
Higher values indicate recent significant acquisitions, which temporarily depress reported margins.
Detailed definition
This is the non-cash expense related to the fair value adjustment of acquired inventory at the time of an acquisition. I...
Peer comparison
Standard for companies with high M&A activity; usually transitory in nature.
Metric ID:
operating_inventory_step_up_amortizationHistorical 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 | $7.00M | $19.00M | $17.00M | $8.00M | $7.00M | $0.00 | $0.00 | $3.00M | $3.00M | $0.00 | $0.00 | $0.00 | $0.00 | $51.00M | $81.00M | $37.00M | $9.00M | $5.00M | $2.00M |
| QoQ Change | — | — | +171.4% | -10.5% | -52.9% | -12.5% | -100.0% | — | — | +0.0% | -100.0% | — | — | — | — | +58.8% | -54.3% | -75.7% | -44.4% | -60.0% |
| YoY Change | — | — | — | — | — | +0.0% | -100.0% | -100.0% | -62.5% | -57.1% | — | — | -100.0% | -100.0% | — | — | — | — | -90.2% | -97.5% |
Range$0.00 – $81.00M
Avg YoY Growth-78.6%
Median YoY Growth-97.5%
Current Streak4 quarters decline
Inventory step-up amortization at Other Companies
Frequently Asked Questions
- What is Boston Scientific's inventory step-up amortization?
- Boston Scientific (BSX) reported inventory step-up amortization of $2.00M in Q1 2026.
- How has Boston Scientific's inventory step-up amortization changed year-over-year?
- Boston Scientific's inventory step-up amortization decreased by 97.5% year-over-year, from $81.00M to $2.00M.
- What is the long-term trend for Boston Scientific's inventory step-up amortization?
- Over 4 years (2021 to 2025), Boston Scientific's inventory step-up amortization has grown at a 40.4% compound annual growth rate (CAGR), from $34.00M to $132.00M.
- What does inventory step-up amortization mean?
- The non-cash cost of selling inventory that was revalued during an acquisition.