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FTI Consulting FCN Impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods

Impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods at other companies

Willis Towers Watson logo
Willis Towers WatsonWTW
$0
FTI Consulting logo
FTI ConsultingFCN
$15.1M+11.9%
Vertex, Inc. logo
Vertex, Inc.VERX
$84.83M+17.0%
Kyndryl Holdings logo
Kyndryl HoldingsKD
$2M-84.6%
Adeia logo
AdeiaADEA
$22.23M+4,319%
Bit Digital logo
Bit DigitalBTBT
$5.1M+155%

Other financials

Income statement

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Revenue$993.5M+5.3%
Gross profit$316.3M+4.5%
Operating income$85.0M-14.3%
Net income$57.8M-19.4%
EPS (diluted)$1.99-6.6%

Balance sheet

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Cash & equivalents$163.7M+7.1%
Total debt$1.3B+75.4%
Total equity$1.3B-29.8%
Total assets$3.5B+1.2%

Cash flow

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Operating cash flow-$310.0M+33.4%
CapEx$11.3M-35.3%
Free cash flow-$320.6M+33.6%

Valuation

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Market cap$4.17B-23.4%
Enterprise value$5.27B-12.3%
P/E16.5×-5.3×
P/S1.1×-0.4×

Profitability

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Gross margin31.8%+0.2pp
Operating margin9.7%+0.9pp
Net margin6.4%-0.4pp
FCF margin4.3%-0.4pp

Returns & leverage

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Return on equity15.6%+3.3pp
Debt / equity+0.6×
Current ratio-0.1×

Where this comes from

Reported directly by FTI Consulting in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerPerformanceObligationSatisfiedInPreviousPeriod.

The source filing: FTI Consulting’s 10-Q, filed July 30, 2026.

Filed
Jul 30, 2026, 7:30 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000887936-26-000088

Revenues recognized during the current period may include revenues from performance obligations satisfied or partially satisfied in prior periods. This primarily occurs when the estimated transaction price has changed based on our current probability assessment over whether the agreed-upon outcome for our performance-based and contingent arrangements will be achieved. The aggregate amount of revenues recognized related to a change in the transaction price in the current period, which related to performance obligations satisfied or partially satisfied in a prior period, was $15.1 million and $14.8 million for the three and six months ended June 30, 2026, respectively, and $13.5 million and $15.9 million for the three and six months ended June 30, 2025, respectively.

Item 1. Financial Statements

FAQ

What is FTI Consulting's impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods?
FTI Consulting (FCN) reported impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods of $15.1M in Q2 2026.
How has FTI Consulting's impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods changed year-over-year?
FTI Consulting's impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods increased by 11.9% year-over-year, from $13.5M to $15.1M.
What is the long-term trend for FTI Consulting's impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods?
Over 4 years (2021 to 2025), FTI Consulting's impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods has grown at a 1.5% compound annual growth rate (CAGR), from $36.6M to $38.8M.
What does impact to revenue from performance obligations satisfied (or partially satisfied) in previous periods mean?
This metric quantifies the revenue recognized in the current period that relates to performance obligations satisfied or partially satisfied in previous reporting periods. It highlights the impact of contract modifications, variable consideration adjustments, or retrospective revenue recognition on current financial results. This helps investors distinguish between organic growth and adjustments to historical contract performance.

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