Current Liabilities
Reserve for Incurred But Not Reported (IBNR) Claims
Humana Reserve for Incurred But Not Reported (IBNR) Claims increased by 29.0% to $8.90B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 23.6%, from $7.20B to $8.90B.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026
How to read this metric
Significant deviations from historical trends may signal changes in medical utilization or reporting delays.
Detailed definition
A specific component of the claims liability representing the estimated cost of claims that have occurred but have not y...
Peer comparison
A core actuarial metric for all insurance companies.
Metric ID:
ins_ibnr_claims_reserveHistorical Data
9 periods
| Q1 '23 | Q2 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|
| Value | $6.30B | $6.30B | $7.30B | $7.10B | $7.20B | $7.20B | $7.00B | $6.90B | $8.90B |
| QoQ Change | — | +0.0% | +15.9% | -2.7% | +1.4% | +0.0% | -2.8% | -1.4% | +29.0% |
| YoY Change | — | — | +15.9% | +12.7% | — | -1.4% | -1.4% | -4.2% | +23.6% |
Range$6.30B – $8.90B
CAGR+18.9%
Avg YoY Growth+7.5%
Median YoY Growth+5.7%
Reserve for Incurred But Not Reported (IBNR) Claims at Other Companies
Frequently Asked Questions
- What is Humana's reserve for incurred but not reported (ibnr) claims?
- Humana (HUM) reported reserve for incurred but not reported (ibnr) claims of $8.90B in Q1 2026.
- How has Humana's reserve for incurred but not reported (ibnr) claims changed year-over-year?
- Humana's reserve for incurred but not reported (ibnr) claims increased by 23.6% year-over-year, from $7.20B to $8.90B.
- What does reserve for incurred but not reported (ibnr) claims mean?
- The estimated cost of claims that have happened but haven't been reported yet.