Operating
Change in fair value of sales-based earnout liability
SiTime Corporation Change in fair value of sales-based earnout liability decreased by 190.5% to -$1.36M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 247.1%, from $927.00K to -$1.36M.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2021
Last reportedQ1 2026May 7, 2026
How to read this metric
Changes reflect updated expectations regarding the performance of acquired businesses.
Detailed definition
This represents the change in the fair value of liabilities related to earn-outs or contingent payments from past busine...
Peer comparison
Specific to companies with active M&A strategies and earn-out structures.
Metric ID:
operating_business_combination_contingent_consideration__f46416Historical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1.18M | $1.04M | $2.27M | $1.64M | $1.10M | $927.00K | $1.44M | $127.00K | $1.51M | -$1.36M |
| QoQ Change | — | — | — | — | — | — | — | — | — | — | — | -12.0% | +118.1% | -27.9% | -32.6% | -15.9% | +55.1% | -91.2% | >999% | -190.5% |
| YoY Change | — | — | — | — | — | — | — | — | — | — | — | — | — | — | -6.8% | -11.0% | -36.7% | -92.2% | +36.8% | -247.1% |
Range-$1.36M – $2.27M
Avg YoY Growth-59.5%
Median YoY Growth-23.8%
Change in fair value of sales-based earnout liability at Other Companies
Frequently Asked Questions
- What is SiTime Corporation's change in fair value of sales-based earnout liability?
- SiTime Corporation (SITM) reported change in fair value of sales-based earnout liability of -$1.36M in Q1 2026.
- How has SiTime Corporation's change in fair value of sales-based earnout liability changed year-over-year?
- SiTime Corporation's change in fair value of sales-based earnout liability decreased by 247.1% year-over-year, from $927.00K to -$1.36M.
- What does change in fair value of sales-based earnout liability mean?
- Non-cash adjustments to the estimated cost of future acquisition payments.