Ligand Pharmaceuticals (LGND) Change in Accured Expenses (2010 - 2026)
Ligand Pharmaceuticals' Change in Accured Expenses came in at $3.25 million for Q2 2026, compared with -$407,000 a year earlier and up 19.6% from the prior quarter.
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Analysis
Ligand Pharmaceuticals (LGND) Change in Accured Expenses (2010 - 2026) Analysis & Trends
Over the trailing twelve months to Jun 30, 2026, Ligand Pharmaceuticals reported Change in Accured Expenses of $14.4 million, up 31.4% year-over-year; for FY2025, it came in at $5.88 million, down 57.7% from FY2024.
- Going back by year, Change in Accured Expenses was $13.9 million in FY2024, -$4.7 million in FY2023, -$3.34 million in FY2022 and $2.81 million in FY2021.
- The five-year range for quarterly Change in Accured Expenses is -$4.53 million (Q2 2023) to $11.29 million (Q4 2024).
- Business Quant data shows LGND's Change in Accured Expenses at $2.71 million (Q1 2026), $7.35 million (Q4 2025) and $1.09 million (Q3 2025) in the three quarters before Q2 2026.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accured Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Eli Lilly | 1,076.25 Bn | 1,044.84 Bn | 19.71 Bn | - |
| 2 | Johnson & Johnson | 617.18 Bn | 535.70 Bn | 17.26 Bn | 2.96 Bn |
| 3 | AbbVie | 464.58 Bn | 437.73 Bn | 12.70 Bn | 1.20 Bn |
| 4 | Merck | 356.04 Bn | 310.47 Bn | 12.21 Bn | - |
| 5 | Novartis Ag | 269.07 Bn | 224.94 Bn | 11.24 Bn | -251.00 Mn |
| 6 | Astrazeneca | 243.21 Bn | 216.77 Bn | 12.86 Bn | - |
| 7 | Amgen | 217.88 Bn | 173.28 Bn | 7.24 Bn | 901.00 Mn |
| 8 | Gilead Sciences | 179.62 Bn | 153.74 Bn | 6.22 Bn | 338.00 Mn |
| 9 | Pfizer | 158.45 Bn | 105.40 Bn | 10.94 Bn | - |
| 10 | Ligand Pharmaceuticals | 6.03 Bn | 2.50 Bn | - | 3.25 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 3.25 Mn |
| Mar 31, 2026 | 2.71 Mn |
| Dec 31, 2025 | 7.35 Mn |
| Sep 30, 2025 | 1.09 Mn |
| Jun 30, 2025 | -407,000.00 |
| Mar 31, 2025 | -2.15 Mn |
| Dec 31, 2024 | 11.29 Mn |
| Sep 30, 2024 | 2.23 Mn |
| Jun 30, 2024 | 1.77 Mn |
| Mar 31, 2024 | -1.38 Mn |
| Dec 31, 2023 | 2.76 Mn |
| Sep 30, 2023 | -2.50 Mn |
| Jun 30, 2023 | -4.53 Mn |
| Mar 31, 2023 | -435,000.00 |
| Dec 31, 2022 | -2.94 Mn |
| Sep 30, 2022 | 3.95 Mn |
| Jun 30, 2022 | -1.65 Mn |
| Mar 31, 2022 | -2.71 Mn |
| Dec 31, 2021 | 6.45 Mn |
| Sep 30, 2021 | 705,000.00 |
API Access
Ligand Pharmaceuticals Change in Accured Expenses API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=LGND&period=max&api_key=YOUR_API_KEYimport requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "LGND", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()const res = await fetch("https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=LGND&period=max&api_key=YOUR_API_KEY");
const data = await res.json();