Operating

Change in Contract Assets and Liabilities, Net

Thermo Fisher Scientific Change in Contract Assets and Liabilities, Net remained flat by 0.0% to $93.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 131.5%, from $40.50M to $93.75M. Over 4 years (FY 2021 to FY 2025), Change in Contract Assets and Liabilities, Net shows an upward trend with a 14.1% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryGrowth
SignalHigher is better
VolatilityModerate
First reportedQ1 2021
Last reportedQ4 2025Feb 26, 2026

How to read this metric

An increase in net liabilities (deferred revenue) provides a cash boost, signaling strong future demand or subscription-based business models.

Detailed definition

This represents the net change in assets and liabilities arising from contracts with customers, such as deferred revenue...

Peer comparison

Common in companies with service-heavy or long-term contract business models; comparable to deferred revenue changes at peers.

Metric ID: tmo_change_in_contract_assets_and_liabilities_net

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value-$221.00M$354.00M-$252.00M$162.00M$375.00M
YoY Change+260.2%-171.2%+164.3%+131.5%
Range-$252.00M$375.00M
CAGR+14.1%
Avg YoY Growth+96.2%
Median YoY Growth+147.9%
Current Streak2 years growth

Frequently Asked Questions

What is Thermo Fisher Scientific's change in contract assets and liabilities, net?
Thermo Fisher Scientific (TMO) reported change in contract assets and liabilities, net of $93.75M in Q4 2025.
How has Thermo Fisher Scientific's change in contract assets and liabilities, net changed year-over-year?
Thermo Fisher Scientific's change in contract assets and liabilities, net increased by 131.5% year-over-year, from $40.50M to $93.75M.
What is the long-term trend for Thermo Fisher Scientific's change in contract assets and liabilities, net?
Over 4 years (2021 to 2025), Thermo Fisher Scientific's change in contract assets and liabilities, net has grown at a 14.1% compound annual growth rate (CAGR), from -$221.00M to $375.00M.
What does change in contract assets and liabilities, net mean?
The net change in cash received from customers before services are fully delivered.