Operating

Contingent consideration fair value adjustments

Insmed Contingent consideration fair value adjustments 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 adjustments shows an upward trend with a 248.1% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ1 2019
Last reportedQ1 2026May 7, 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

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 '22Q1 '23Q2 '23Q3 '23Q4 '23Q2 '24Q3 '24Q1 '25
Reportable Segment-$5.20M$7.17M$7.17M$7.17M$7.17M$103.70M$14.68M$18.30M
Total$5.24M-$9.50M$13.50M$9.00M$15.70M$103.70M$14.68M$18.30M

Contingent consideration fair value adjustments at Other Companies

Frequently Asked Questions

What is Insmed's contingent consideration fair value adjustments?
Insmed (INSM) reported contingent consideration fair value adjustments of -$46.96M in Q1 2026.
How has Insmed's contingent consideration fair value adjustments changed year-over-year?
Insmed's contingent consideration fair value adjustments 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 adjustments?
Over 2 years (2022 to 2025), Insmed's contingent consideration fair value adjustments has grown at a 248.1% compound annual growth rate (CAGR), from -$20.80M to $251.99M.
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.