Discontinued — last reported Q1 '25
Operating Expenses
Contingent consideration fair value adjustment
Insmed Contingent consideration fair value adjustment 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), Contingent consideration fair value adjustment shows an upward trend with a 248.1% CAGR.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ3 2017
Last reportedQ1 2025
How to read this metric
A charge indicates that acquired businesses are performing better than expected, while a gain indicates underperformance relative to initial earn-out targets.
Detailed definition
This represents the periodic revaluation of liabilities related to future payments owed to sellers of acquired businesse...
Peer comparison
Common in M&A-heavy industries; peers report this as 'Change in Fair Value of Contingent Consideration'.
Metric ID:
nee_contingent_consideration_fair_value_adjustmentHistorical Data
18 periods
| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '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
| Segment | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '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 |
Contingent consideration fair value adjustment at Other Companies
Frequently Asked Questions
- What is Insmed's contingent consideration fair value adjustment?
- Insmed (INSM) reported contingent consideration fair value adjustment of -$46.96M in Q1 2026.
- How has Insmed's contingent consideration fair value adjustment changed year-over-year?
- Insmed's contingent consideration fair value adjustment decreased by 356.6% year-over-year, from $18.30M to -$46.96M.
- What is the long-term trend for Insmed's contingent consideration fair value adjustment?
- Over 2 years (2022 to 2025), Insmed's contingent consideration fair value adjustment has grown at a 248.1% compound annual growth rate (CAGR), from -$20.80M to $251.99M.
- What does contingent consideration fair value adjustment mean?
- Accounting adjustments to the value of future earn-out payments for acquisitions.