Legend Biotech (LEGN) Change in Accured Expenses (2020 - 2025)
Legend Biotech (LEGN) posted Change in Accured Expenses of $6.8 million for Q3 2025, down 67.63% on a QoQ basis from $20.9 million in Q2 2025, and up 552.75% year-over-year from $1.0 million in Q3 2024.
Legend Biotech (LEGN) has 6 years of Change in Accured Expenses data on file, last reported at $6.8 million in Q3 2025.
- In Q3 2025, Change in Accured Expenses rose 552.75% year-over-year to $6.8 million; the TTM figure through Sep 2025 stood at -$12.5 million (down 116.72% YoY), while the FY2024 annual figure was $45.7 million, up 3587.94% from the prior year.
- Change in Accured Expenses fell to $6.8 million in Q3 2025, from $20.9 million in the prior quarter.
- Across five years, Change in Accured Expenses topped out at $77.0 million in Q4 2021 and bottomed at -$39.2 million in Q1 2023.
- A 5-year average of $15.4 million and a median of $7.4 million in 2024 frame the typical range for Change in Accured Expenses.
- Annual changes were most pronounced in 2023 — Change in Accured Expenses surged 1476.25% — and 2025, when it slumped 623.51%.
- Year by year, Change in Accured Expenses stood at $77.0 million in 2021, then plunged by 97.73% to $1.7 million in 2022, then surged by 1476.25% to $27.5 million in 2023, then tumbled by 105.36% to -$1.5 million in 2024, then soared by 558.97% to $6.8 million in 2025.
- The last three Change in Accured Expenses figures came in at $6.8 million (Q3 2025), $20.9 million (Q2 2025), and -$38.6 million (Q1 2025), per Business Quant data.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Quantum Biopharma | 961,148.99 Bn | 961,148.98 Bn | - | - |
| 2 | Alterity Therapeutics | 744,933.29 Bn | 744,933.26 Bn | - | - |
| 3 | Legend Biotech | 2,540.00 Bn | 2,539.71 Bn | 242.10 Mn | - |
| 4 | Nanobiotix | 2,199.85 Bn | 2,199.78 Bn | - | - |
| 5 | Akari Therapeutics | 1,635.88 Bn | 1,635.88 Bn | - | 931,000.00 |
| 6 | Vertex Pharmaceuticals | 111.32 Bn | 104.07 Bn | 2.59 Bn | 70.50 Mn |
| 7 | Evaxion A | 62.56 Bn | 62.54 Bn | - | - |
| 8 | Regeneron Pharmaceuticals | 62.55 Bn | 53.79 Bn | 3.31 Bn | 107.70 Mn |
| 9 | Alnylam Pharmaceuticals | 39.57 Bn | 36.56 Bn | 959.66 Mn | -176.03 Mn |
| 10 | Revolution Medicines | 32.39 Bn | 32.39 Bn | - | -16.74 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Sep 30, 2025 | 6.76 Mn |
| Sep 30, 2025 | 6.76 Mn |
| Jun 30, 2025 | 20.87 Mn |
| Jun 30, 2025 | 20.87 Mn |
| Mar 31, 2025 | -38.64 Mn |
| Mar 31, 2025 | -38.64 Mn |
| Dec 31, 2024 | -1.47 Mn |
| Dec 31, 2024 | -1.47 Mn |
| Sep 30, 2024 | 1.04 Mn |
| Sep 30, 2024 | 1.04 Mn |
| Jun 30, 2024 | 38.75 Mn |
| Jun 30, 2024 | 38.75 Mn |
| Mar 31, 2024 | 7.38 Mn |
| Mar 31, 2024 | 7.38 Mn |
| Dec 31, 2023 | 27.47 Mn |
| Dec 31, 2023 | 27.47 Mn |
| Sep 30, 2023 | -8.52 Mn |
| Sep 30, 2023 | -8.52 Mn |
| Jun 30, 2023 | 18.92 Mn |
| Jun 30, 2023 | 18.92 Mn |
| Mar 31, 2023 | -39.18 Mn |
| Mar 31, 2023 | -39.18 Mn |
| Dec 31, 2022 | 1.74 Mn |
| Dec 31, 2022 | 1.74 Mn |
| Sep 30, 2022 | 63.54 Mn |
| Sep 30, 2022 | 63.54 Mn |
| Jun 30, 2022 | 75.88 Mn |
| Jun 30, 2022 | 75.88 Mn |
| Mar 31, 2022 | -21.88 Mn |
| Mar 31, 2022 | -21.88 Mn |
| Dec 31, 2021 | 76.95 Mn |
| Dec 31, 2021 | 76.95 Mn |
| Sep 30, 2021 | 36.15 Mn |
| Sep 30, 2021 | 36.15 Mn |
| Jun 30, 2021 | 43.31 Mn |
| Jun 30, 2021 | 43.31 Mn |
| Mar 31, 2021 | -15.66 Mn |
| Mar 31, 2021 | -15.66 Mn |
| Dec 31, 2020 | 29.74 Mn |
| Dec 31, 2020 | 29.74 Mn |
| Sep 30, 2020 | 9.79 Mn |
| Sep 30, 2020 | 9.79 Mn |