Other

Change in fair value of contingent consideration

Insmed Change in fair value of contingent consideration remained flat by 0.0% to -1.1% in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 110.0%, from -0.5% to -1.1%.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2022
Last reportedQ4 2025

How to read this metric

Reflects tax accounting volatility stemming from acquisition-related liabilities rather than core operational performance.

Detailed definition

Captures the impact of revaluing contingent consideration liabilities on the company's effective tax rate. This adjustme...

Peer comparison

Common in biopharma companies with complex acquisition structures and milestone-based payment obligations.

Metric ID: other_effective_income_tax_rate_reconciliation_change_in_330e1b

Historical Data

4 years
 FY'22FY'23FY'24FY'25
Value0%0%-2%-4.2%
YoY Change-110.0%
Range-4.2%0%
Avg YoY Growth-110.0%
Median YoY Growth-110.0%

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 -1.1% in Q4 2025.
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 110.0% year-over-year, from -0.5% to -1.1%.
What does change in fair value of contingent consideration mean?
The tax-related impact of changes in the valuation of acquisition-related contingent payments.