West Pharmaceutical Services OCI Cash Flow Hedge Before Reclassification and Tax increased by 35.3% to -$1.10M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 164.7%, from $1.70M to -$1.10M.
Changes indicate the effectiveness and market value movement of the firm's hedging portfolio against underlying risk exposures.
This reflects the unrealized gains or losses on derivative instruments designated as cash flow hedges before they are re...
Common in firms with significant derivative hedging programs.
ibm_oci_cash_flow_hedge_before_reclassification_and_tax| Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|
| Value | -$2.00M | -$2.80M | -$3.70M | $5.50M | $1.70M | $2.20M | -$1.70M | -$1.10M |
| QoQ Change | — | -40.0% | -32.1% | +248.6% | -69.1% | +29.4% | -177.3% | +35.3% |
| YoY Change | — | — | — | +375.0% | +160.7% | +159.5% | -130.9% | -164.7% |