Operating

Contingent consideration fair value adjustments

Comfort Systems USA Contingent consideration fair value adjustments decreased by 23.4% to $10.37M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 175.9%, from $3.76M to $10.37M. Over 4 years (FY 2021 to FY 2025), Contingent consideration fair value adjustments shows an upward trend with a 43.8% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026Apr 23, 2026

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.

Metric ID: operating_business_combination_contingent_consideration__7f0be7

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value-$4.58M$1.24M-$3.30M-$4.09M$115.00K$3.44M$5.35M$2.38M$3.10M$8.73M$9.40M$12.49M$14.69M$17.25M$43.71M$3.76M$4.07M$12.10M$13.54M$10.37M
QoQ Change+127.2%-365.0%-24.0%+102.8%>999%+55.4%-55.5%+30.1%+181.7%+7.7%+32.9%+17.6%+17.5%+153.3%-91.4%+8.4%+197.2%+11.9%-23.4%
YoY Change+102.5%+176.8%+262.2%+158.3%>999%+153.5%+75.7%+424.4%+374.1%+97.7%+365.0%-69.9%-72.3%-29.9%-69.0%+175.9%
Range-$4.58M$43.71M
CAGR+18.8%
Avg YoY Growth+294.9%
Median YoY Growth+155.9%

Contingent consideration fair value adjustments at Other Companies

Frequently Asked Questions

What is Comfort Systems USA's contingent consideration fair value adjustments?
Comfort Systems USA (FIX) reported contingent consideration fair value adjustments of $10.37M in Q1 2026.
How has Comfort Systems USA's contingent consideration fair value adjustments changed year-over-year?
Comfort Systems USA's contingent consideration fair value adjustments increased by 175.9% year-over-year, from $3.76M to $10.37M.
What is the long-term trend for Comfort Systems USA's contingent consideration fair value adjustments?
Over 4 years (2021 to 2025), Comfort Systems USA's contingent consideration fair value adjustments has grown at a 43.8% compound annual growth rate (CAGR), from -$7.82M to $33.47M.
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.