Other

Derivative Liability

General Purpose Acquisition Corp. Derivative Liability increased by 64.1% to $1.71M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 127.3%, from $752.06K to $1.71M. Over 4 years (FY 2021 to FY 2025), Derivative Liability shows a downward trend with a -46.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ4 2025
Last reportedQ1 2026

How to read this metric

An increase in liabilities may indicate unfavorable market movements against the firm's hedges or increased hedging activity.

Detailed definition

This represents the total fair value of all derivative contracts that are in a loss position for the company at the repo...

Peer comparison

Standard metric for any large financial institution or insurer with significant balance sheet hedging activities.

Metric ID: other_derivative_liabilities

Historical Data

14 periods
 Q4 '21Q4 '22Q1 '23Q2 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$12.92M$467.00K$2.36M$393.00K$337.00K$978.00K$1.91M$4.69M$2.45M$752.06K$279.55K$790.65K$1.04M$1.71M
QoQ Change-96.4%+404.7%-83.3%-14.2%+190.2%+94.9%+146.3%-47.8%-69.3%-62.8%+182.8%+31.8%+64.1%
YoY Change-96.4%-27.8%-58.5%+385.0%+627.4%-23.1%-85.3%-83.2%-57.5%+127.3%
Range$279.55K$12.92M
CAGR-46.3%
Avg YoY Growth+70.8%
Median YoY Growth-42.7%
Current Streak3 quarters growth

Frequently Asked Questions

What is General Purpose Acquisition Corp. 's derivative liability?
General Purpose Acquisition Corp. (GPAC) reported derivative liability of $1.71M in Q1 2026.
How has General Purpose Acquisition Corp. 's derivative liability changed year-over-year?
General Purpose Acquisition Corp. 's derivative liability increased by 127.3% year-over-year, from $752.06K to $1.71M.
What is the long-term trend for General Purpose Acquisition Corp. 's derivative liability?
Over 4 years (2021 to 2025), General Purpose Acquisition Corp. 's derivative liability has grown at a -46.7% compound annual growth rate (CAGR), from $12.92M to $1.04M.
What does derivative liability mean?
The total market value of all derivative contracts that currently have a negative value for the company.