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Operating

Accretion of acquisition consideration payable

SiTime Corporation Accretion of acquisition consideration payable decreased by 100.0% to $0 in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 100.0%, from $634K to $0. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLeverage
SignalLower is better
VolatilityStable
First reportedQ1 2021
Last reportedQ1 2026May 7, 2026

How to read this metric

An increase indicates a growing obligation related to past business combinations.

Detailed definition

This metric accounts for the accretion of interest on deferred acquisition payments, which increases the liability over...

Peer comparison

Standard for companies that utilize deferred payment structures in their acquisition strategy.

Metric ID: operating_business_combination_deferred_consideration_ar_6b0efc

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q1 '26
Value$0$0$0$0$0$0$0$0$0$0$710K$1.59M$894K$844K$733K$634K$434K$0
QoQ Change+123.2%-43.6%-5.6%-13.2%-13.5%-31.5%-100.0%
YoY Change+3.2%-60.0%-51.5%-100.0%
Range$0$1.59M
Avg YoY Growth-52.1%
Median YoY Growth-55.7%
Current Streak6 quarters decline

Frequently Asked Questions

What is SiTime Corporation's accretion of acquisition consideration payable?
SiTime Corporation (SITM) reported accretion of acquisition consideration payable of $0 in Q1 2026.
How has SiTime Corporation's accretion of acquisition consideration payable changed year-over-year?
SiTime Corporation's accretion of acquisition consideration payable decreased by 100.0% year-over-year, from $634K to $0.
What does accretion of acquisition consideration payable mean?
The non-cash interest cost associated with delayed payments for acquisitions.