Discontinued — last reported Q4 '25
Gain (loss) on fair value of liability instruments
Roivant Sciences Gain (loss) on fair value of liability instruments decreased by 490.8% to -$95.41M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 648.7%, from $17.39M to -$95.41M. Over 2 years (FY 2022 to FY 2025), Gain (loss) on fair value of liability instruments shows a downward trend with a 126.4% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
A gain reduces liabilities and increases net income, while a loss increases liabilities and decreases net income.
Detailed definition
This metric reflects changes in the market value of financial liabilities that are marked-to-market, such as certain deb...
Peer comparison
Common for companies with complex capital structures; often treated as a non-cash, non-operating item.
other_gain_loss_on_fair_value_of_liability_instrumentsHistorical Data
| Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$4.60M | -$4.60M | -$4.60M | -$4.60M | -$11.79M | $2.49M | -$1.15M | $635.00K | -$2.15M | $17.39M | -$2.33M | -$20.96M | $24.42M | -$95.41M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | -156.5% | +121.1% | -146.1% | +155.2% | -438.1% | +909.9% | -113.4% | -799.9% | +216.5% | -490.8% |
| YoY Change | — | — | — | — | -156.5% | +154.2% | — | +105.4% | -186.2% | — | -102.5% | <-999% | >999% | -648.7% |
Business Segments
| Segment | Q2 '25 | Q3 '25 |
|---|---|---|
| Reportable Segment | -$20.96M | -$24.42M |
| Total | -$20.96M | $24.42M |
Gain (loss) on fair value of liability instruments at Other Companies
Frequently Asked Questions
- What is Roivant Sciences's gain (loss) on fair value of liability instruments?
- Roivant Sciences (ROIV) reported gain (loss) on fair value of liability instruments of -$95.41M in Q1 2026.
- How has Roivant Sciences's gain (loss) on fair value of liability instruments changed year-over-year?
- Roivant Sciences's gain (loss) on fair value of liability instruments decreased by 648.7% year-over-year, from $17.39M to -$95.41M.
- What is the long-term trend for Roivant Sciences's gain (loss) on fair value of liability instruments?
- Over 2 years (2022 to 2025), Roivant Sciences's gain (loss) on fair value of liability instruments has grown at a 126.4% compound annual growth rate (CAGR), from -$18.39M to -$94.28M.
- What does gain (loss) on fair value of liability instruments mean?
- Changes in the value of the company's financial liabilities due to market conditions.