Ligand Pharmaceuticals (LGND) Change in Accured Expenses (2010 - 2026)

Ligand Pharmaceuticals has disclosed Change in Accured Expenses across 17 years of filings, most recently posting $2.7 million for Q1 2026.

• Change in Accured Expenses for Q1 2026 came in at $2.7 million, up 226.29% year-over-year; the trailing twelve-month figure through Mar 2026 was $10.7 million (down 18.2% YoY), and the FY2025 annual result was $5.9 million, down 57.69% from the prior year.
• Change in Accured Expenses came in at $2.7 million for Q1 2026 at Ligand Pharmaceuticals, down from $7.3 million in the prior quarter.
• In the past five years, Change in Accured Expenses ranged from a high of $11.3 million in Q4 2024 to a low of -$4.5 million in Q2 2023.
• The 5-year median for Change in Accured Expenses is -$407000.0 (2025), against an average of $850294.1.
• Peak annual rise in Change in Accured Expenses reached 460.57% in 2022, while the deepest fall reached 676.17% in 2022.
• Ligand Pharmaceuticals' Change in Accured Expenses stood at -$2.9 million in 2022, then surged by 193.94% to $2.8 million in 2023, then soared by 309.36% to $11.3 million in 2024, then sank by 34.92% to $7.3 million in 2025, then tumbled by 63.05% to $2.7 million in 2026.
• The last three Change in Accured Expenses figures came in at $2.7 million (Q1 2026), $7.3 million (Q4 2025), and $1.1 million (Q3 2025), per Business Quant data.