Legend Biotech LEGN
NASDAQ LEGN
$21.52 -0.23 (-1.06%)
As of: Sep 4, 2026 · 3:59 PM EDT

Legend Biotech (LEGN) Change in Accured Expenses (2020 - 2026)

Legend Biotech's (LEGN) quarterly Change in Accured Expenses came in at -$65.2 million in Q1 2026, down 66.75% YoY from -$196.1 million in Q1 2025, and down 1065.07% on a QoQ basis from $6.8 million in Q3 2025.

Analysis

Legend Biotech (LEGN) Change in Accured Expenses (2020 - 2026) Analysis & Trends

Legend Biotech (LEGN) has 7 years of Change in Accured Expenses data on file, last reported at -$65.2 million in Q1 2026.

  • Quarterly Change in Accured Expenses fell 66.75% year-over-year to -$65.2 million in Q1 2026, while the trailing twelve-month figure through Mar 2026 was -$76.2 million (down 9570.81% YoY) and the FY2024 annual result came in at $45.7 million, up 3587.94% from the prior year.
  • Change in Accured Expenses eased to -$65.2 million in Q1 2026, from $6.8 million in the prior quarter.
  • In the past five years, Change in Accured Expenses ranged from a high of $75.9 million in Q2 2022 to a low of -$65.2 million in Q1 2026.
  • A 5-year average of $5.5 million and a median of $4.2 million in 2022 frame the typical range for Change in Accured Expenses.
  • Annual changes were most pronounced in 2023 — Change in Accured Expenses jumped 1476.25% — and 2025, when it slumped 629.81%.
  • Tracing LEGN's Change in Accured Expenses over 5 years: stood at $1.7 million in 2022, then jumped by 1476.25% to $27.5 million in 2023, then plunged by 105.36% to -$1.5 million in 2024, then surged by 558.97% to $6.8 million in 2025, then plunged by 1065.07% to -$65.2 million in 2026.
  • The last three Change in Accured Expenses figures came in at -$65.2 million (Q1 2026), $6.8 million (Q3 2025), and $21.3 million (Q2 2025), per Business Quant data.
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 Legend Biotech 3.97 Bn 3.00 Bn 251.50 Mn -9.60 Mn
Historic Data

Historic Data

Download Data
DateValue
Jun 30, 2026 -9.60 Mn
Mar 31, 2026 -65.20 Mn
Dec 31, 2025 47.11 Mn
Sep 30, 2025 7.89 Mn
Jun 30, 2025 20.20 Mn
Mar 31, 2025 -39.10 Mn
Dec 31, 2024 -3.26 Mn
Sep 30, 2024 1.04 Mn
Jun 30, 2024 38.75 Mn
Mar 31, 2024 7.38 Mn
Dec 31, 2023 26.08 Mn
Sep 30, 2023 -8.52 Mn
Jun 30, 2023 18.92 Mn
Mar 31, 2023 -39.18 Mn
Dec 31, 2022 165.88 Mn
Sep 30, 2022 63.54 Mn
Jun 30, 2022 75.88 Mn
Mar 31, 2022 -21.88 Mn
Dec 31, 2021 -63.80 Mn
Sep 30, 2021 36.15 Mn