Cigna Evernorth Health Services — Guarantee liability increased by 11.1% to $2.00B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 5.3%, from $1.90B to $2.00B. This increase may warrant attention — for this metric, lower values are generally preferred.
An increase in this liability may indicate higher levels of performance-based contracting or potential future payouts to clients, while a decrease may suggest improved operational efficiency or lower-than-expected payout requirements.
This metric represents the estimated financial obligations arising from contractual performance guarantees provided to c...
Peers in the pharmacy benefit management and managed care industry often report similar accruals for performance guarantees, though disclosure levels vary based on specific contract structures and accounting policies.
ci_segment_evernorth_health_services_guarantee_liability| Q4 '23 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|
| Value | $1.60B | $1.70B | $2.00B | $1.90B | $1.90B | $1.40B | $1.60B | $1.80B | $2.00B |
| QoQ Change | — | +6.3% | +17.6% | -5.0% | +0.0% | -26.3% | +14.3% | +12.5% | +11.1% |
| YoY Change | — | — | — | +18.8% | — | -17.6% | -20.0% | -5.3% | +5.3% |