Discontinued — last reported Q3 '19

Operating

Change in fair value of contingent consideration

Insmed Change in fair value of contingent consideration decreased by 167.0% to -$46.96M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 356.6%, from $18.30M to -$46.96M. Over 2 years (FY 2022 to FY 2025), Change in fair value of contingent consideration shows an upward trend with a 248.1% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2016
Last reportedQ3 2019

How to read this metric

Increases in liability value may signal that acquired businesses are performing better than expected, requiring higher future payouts.

Detailed definition

This represents the change in the fair value of liabilities related to acquisition earn-outs or performance-based paymen...

Peer comparison

Highly relevant for companies with aggressive M&A strategies, common in the insurance brokerage sector.

Metric ID: contingent_consideration

Historical Data

18 periods
 Q2 '21Q3 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$0.00$8.30M-$11.62M-$12.62M$5.24M-$1.80M-$9.50M$13.50M$9.00M$15.70M-$11.90M$103.70M$14.68M$18.30M$59.00M$104.65M$70.04M-$46.96M
QoQ Change-240.0%-8.6%+141.5%-134.4%-427.8%+242.1%-33.4%+74.5%-175.8%+971.4%-85.8%+24.6%+222.4%+77.4%-33.1%-167.0%
YoY Change-36.9%+18.2%+207.0%+71.8%+972.2%-25.3%+668.1%+63.2%+253.8%-43.1%+612.8%-356.6%
Range-$46.96M$104.65M
Avg YoY Growth+200.4%
Median YoY Growth+67.5%
Current Streak2 quarters decline

Business Segments

View all
SegmentQ3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q3 '24
Reportable Segment-$5.20M-$5.20M$7.17M$7.17M$7.17M-$11.90M$103.70M$14.68M
Total$5.24M-$1.80M-$9.50M$13.50M$9.00M-$11.90M$103.70M$14.68M

Change in fair value of contingent consideration at Other Companies

Frequently Asked Questions

What is Insmed's change in fair value of contingent consideration?
Insmed (INSM) reported change in fair value of contingent consideration of -$46.96M in Q1 2026.
How has Insmed's change in fair value of contingent consideration changed year-over-year?
Insmed's change in fair value of contingent consideration decreased by 356.6% year-over-year, from $18.30M to -$46.96M.
What is the long-term trend for Insmed's change in fair value of contingent consideration?
Over 2 years (2022 to 2025), Insmed's change in fair value of contingent consideration has grown at a 248.1% compound annual growth rate (CAGR), from -$20.80M to $251.99M.
What does change in fair value of contingent consideration mean?
Non-cash adjustments to the estimated future cost of acquisition earn-outs.