Operating

Gain (Loss) on Fair Value of Debt and Liability Instruments

Roivant Sciences Gain (Loss) on Fair Value of Debt and Liability Instruments increased by 100.0% to $0.00 in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 100.0%, from $14.12M to $0.00. Over 2 years (FY 2021 to FY 2025), Gain (Loss) on Fair Value of Debt and Liability Instruments shows a downward trend with a 277.1% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalHigher is better
VolatilityVolatile
First reportedQ2 2020
Last reportedQ4 2025May 20, 2026

How to read this metric

A gain may indicate a decrease in the fair value of liabilities, potentially due to changes in market interest rates or credit spreads.

Detailed definition

This represents the non-cash gain or loss resulting from changes in the fair value of debt instruments or other liabilit...

Peer comparison

Found in companies with complex capital structures or convertible debt instruments.

Metric ID: operating_gain_loss_on_fair_value_of_debt_and_liability__77f897

Historical Data

17 periods
 Q1 '21Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value-$4.59M-$13.15M-$23.02M$44.10M-$41.21M$13.54M-$62.36M-$54.51M-$21.53M-$9.33M$0.00$118.20M$14.12M-$2.33M-$20.96M-$24.42M$0.00
QoQ Change-186.7%-75.1%+291.6%-193.5%+132.9%-560.5%+12.6%+60.5%+56.7%+100.0%-88.1%-116.5%-799.9%-16.5%+100.0%
YoY Change-798.9%+203.0%-170.9%-32.3%-259.0%+85.0%+316.8%-102.0%-100.0%
Range-$62.36M$118.20M
CAGR-100.0%
Avg YoY Growth-95.4%
Median YoY Growth-100.0%

Frequently Asked Questions

What is Roivant Sciences's gain (loss) on fair value of debt and liability instruments?
Roivant Sciences (ROIV) reported gain (loss) on fair value of debt and liability instruments of $0.00 in Q1 2026.
How has Roivant Sciences's gain (loss) on fair value of debt and liability instruments changed year-over-year?
Roivant Sciences's gain (loss) on fair value of debt and liability instruments decreased by 100.0% year-over-year, from $14.12M to $0.00.
What is the long-term trend for Roivant Sciences's gain (loss) on fair value of debt and liability instruments?
Over 2 years (2021 to 2025), Roivant Sciences's gain (loss) on fair value of debt and liability instruments has grown at a 277.1% compound annual growth rate (CAGR), from $3.35M to -$47.70M.
What does gain (loss) on fair value of debt and liability instruments mean?
Non-cash adjustments to the value of debt and liability instruments.