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.
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 Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Vertex Pharmaceuticals | 128.13 Bn | 120.28 Bn | 2.84 Bn | 222.50 Mn |
| 2 | Regeneron Pharmaceuticals | 112.33 Bn | 104.33 Bn | 3.93 Bn | 492.70 Mn |
| 3 | Argenx Se | 53.24 Bn | 48.05 Bn | 1.41 Bn | - |
| 4 | Revolution Medicines | 43.64 Bn | 43.64 Bn | - | 55.78 Mn |
| 5 | BeOne Medicines | 39.27 Bn | 34.17 Bn | 1.53 Bn | 212.44 Mn |
| 6 | MindWalk Holdings | 35.32 Bn | 35.31 Bn | 1.82 Bn | - |
| 7 | Royalty Pharma | 33.72 Bn | 35.84 Bn | - | - |
| 8 | Alnylam Pharmaceuticals | 30.58 Bn | 27.27 Bn | 992.69 Mn | 61.62 Mn |
| 9 | Insmed | 27.01 Bn | 25.85 Bn | 358.27 Mn | 68.82 Mn |
| 10 | Legend Biotech | 3.95 Bn | 3.27 Bn | 251.50 Mn | -9.60 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Jun 30, 2026 | -9.60 Mn |
| Jun 30, 2026 | -9.60 Mn |
| Mar 31, 2026 | -65.20 Mn |
| Mar 31, 2026 | -65.20 Mn |
| Sep 30, 2025 | 6.76 Mn |
| Sep 30, 2025 | 6.76 Mn |
| Jun 30, 2025 | 21.34 Mn |
| Jun 30, 2025 | 21.34 Mn |
| Mar 31, 2025 | -39.10 Mn |
| Mar 31, 2025 | -39.10 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 |