Cogent Biosciences (COGT) Change in Accured Expenses (2017 - 2026)
Cogent Biosciences (COGT) posted quarterly Change in Accured Expenses of -$10.2 million for Q1 2026, down 17.81% year-over-year from -$12.4 million in Q1 2025, and down 212.09% quarter-over-quarter from $9.1 million in Q4 2025.
Analysis
Cogent Biosciences (COGT) Change in Accured Expenses (2017 - 2026) Analysis & Trends
Cogent Biosciences (COGT) has reported Change in Accured Expenses for 10 consecutive years, with -$10.2 million the latest figure, recorded in Q1 2026.
- In Q1 2026, Change in Accured Expenses fell 17.81% year-over-year to -$10.2 million; the TTM figure through Mar 2026 stood at $9.1 million (down 34.77% YoY), while the FY2025 annual figure was $10.7 million, down 33.03% from the prior year.
- Change in Accured Expenses declined to -$10.2 million in Q1 2026 per COGT's latest filing, from $9.1 million in the prior quarter.
- Across five years, Change in Accured Expenses topped out at $10.1 million in Q2 2024 and bottomed at -$10.2 million in Q1 2026.
- Historically, Change in Accured Expenses has averaged $2.0 million across 5 years, with a median of $3.0 million in 2022.
- Annual changes were most pronounced in 2023 — Change in Accured Expenses tumbled 1384.92% — and 2024, when it soared 446.08%.
- Cogent Biosciences' Change in Accured Expenses stood at $3.8 million in 2022, then plunged by 30.93% to $2.6 million in 2023, then jumped by 115.41% to $5.7 million in 2024, then surged by 60.75% to $9.1 million in 2025, then plunged by 212.09% to -$10.2 million in 2026.
- Business Quant data shows COGT's Change in Accured Expenses at -$10.2 million in Q1 2026, $9.1 million in Q4 2025, and $4.6 million in Q3 2025.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Vertex Pharmaceuticals | 138.47 Bn | 130.62 Bn | 2.84 Bn | 222.50 Mn |
| 2 | Regeneron Pharmaceuticals | 85.18 Bn | 77.19 Bn | 3.93 Bn | 492.70 Mn |
| 3 | Argenx Se | 63.38 Bn | 58.19 Bn | 1.37 Bn | - |
| 4 | Moderna | 58.09 Bn | 52.95 Bn | 52.00 Mn | 11.00 Mn |
| 5 | Revolution Medicines | 44.33 Bn | 44.33 Bn | - | 55.78 Mn |
| 6 | BeOne Medicines | 40.02 Bn | 34.92 Bn | 1.53 Bn | 212.44 Mn |
| 7 | Alnylam Pharmaceuticals | 35.57 Bn | 32.27 Bn | 992.69 Mn | 61.62 Mn |
| 8 | Royalty Pharma | 28.45 Bn | 27.61 Bn | - | - |
| 9 | Insmed | 27.48 Bn | 26.32 Bn | 358.27 Mn | 68.82 Mn |
| 10 | Cogent Biosciences | 5.94 Bn | 5.94 Bn | - | 7.62 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 7.62 Mn |
| Mar 31, 2026 | -10.20 Mn |
| Dec 31, 2025 | 9.10 Mn |
| Sep 30, 2025 | 4.57 Mn |
| Jun 30, 2025 | 5.68 Mn |
| Mar 31, 2025 | -8.66 Mn |
| Dec 31, 2024 | 5.66 Mn |
| Sep 30, 2024 | 6.92 Mn |
| Jun 30, 2024 | 10.10 Mn |
| Mar 31, 2024 | -6.72 Mn |
| Dec 31, 2023 | 2.63 Mn |
| Sep 30, 2023 | 6.25 Mn |
| Jun 30, 2023 | 1.85 Mn |
| Mar 31, 2023 | -2.56 Mn |
| Dec 31, 2022 | 3.81 Mn |
| Sep 30, 2022 | 2.61 Mn |
| Jun 30, 2022 | 2.97 Mn |
| Mar 31, 2022 | 199,000.00 |
| Dec 31, 2021 | 1.16 Mn |
| Sep 30, 2021 | 602,000.00 |