Growth Metrics

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

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DateValue
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