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CVS Health CVS Incurred but not reported (IBNR) claims liability, net

Incurred but not reported (IBNR) claims liability, net at other companies

RLI logo
RLIRLI
22,884,100,000%+9,201,100,000pp
PRA
PRAPRA
$250.54M+0.5%
PRA
PRAPRA
$16.16M-1.6%
Cal-Maine Foods logo
Cal-Maine FoodsCALM
$4.3M+43.3%
W.R. Berkley logo
W.R. BerkleyWRB
$181.31M+31.5%
W.R. Berkley logo
W.R. BerkleyWRB
$603.27M+5.9%

Segments

By segment

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Health Care Benefits$10.4B-8.0%

Other financials

Income statement

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Revenue$106.10B+7.3%
Gross profit$47.2B+5.2%
Operating income$4.7B+97.5%
Net income$3.0B+192%
EPS (diluted)$2.31+189%

Balance sheet

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Cash & equivalents$11.5B-4.1%
Total debt$74.3B+286%
Total equity$79.7B+3.0%
Total assets$253.77B-1.8%

Cash flow

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Operating cash flow$6.3B+234%
CapEx$691.0M+13.8%
Free cash flow$5.7B+338%

Valuation

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Market cap$126.47B+57.0%
Enterprise value$189.28B+116%
P/E25.9×+8.1×
P/S0.3×+0.1×

Profitability

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Gross margin44.5%-0.3pp
Operating margin2%-0.3pp
Net margin1.2%0.0pp
FCF margin2.8%

Returns & leverage

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Return on equity6.2%+0.3pp
Debt / equity0.9×+0.7×
Current ratio0.9×+0.1×

Where this comes from

Reported directly by CVS Health in its filing.

Tagged under the XBRL concept us-gaap:ShortdurationInsuranceContractsIncurredButNotReportedIbnrClaimsLiabilityNet.

The source filing: CVS Health’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 6:33 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000064803-26-000098

As of June 30, 2026, the Company’s liabilities for the ultimate cost of (i) services rendered to the Company’s Insured members but not yet reported to the Company and (ii) claims which have been reported to the Company but not yet paid (collectively, “IBNR”) plus expected development on reported claims totaled approximately $10.6 billion. Substantially all of the Company’s liabilities for IBNR plus expected development on reported claims as of June 30, 2026 related to the current year.

Item 1.Financial Statements

FAQ

What is CVS Health's incurred but not reported (IBNR) claims liability, net?
CVS Health (CVS) reported incurred but not reported (IBNR) claims liability, net of $10.6B in Q2 2026.
How has CVS Health's incurred but not reported (IBNR) claims liability, net changed year-over-year?
CVS Health's incurred but not reported (IBNR) claims liability, net increased by 1.9% year-over-year, from $10.4B to $10.6B.
What does incurred but not reported (IBNR) claims liability, net mean?
Incurred but not reported (IBNR) claims liability, net

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