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

Ligand Pharmaceuticals (LGND) reported Change in Accured Expenses of $2.7 million for Q1 2026, up 226.29% on a YoY basis from $831772.1 in Q1 2025, and down 63.05% sequentially from $7.3 million in Q4 2025.

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

Ligand Pharmaceuticals (LGND) has 17 years of Change in Accured Expenses data on file, last reported at $2.7 million in Q1 2026.

  • For the quarter ending Q1 2026, Change in Accured Expenses rose 226.29% year-over-year to $2.7 million; the trailing twelve-month figure through Mar 2026 stood at $10.7 million (down 18.2% YoY), and the FY2025 full-year result was $5.9 million, down 57.69% from the prior year.
  • Change in Accured Expenses fell to $2.7 million in Q1 2026, 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.
  • A 5-year average of $850294.1 and a median of -$407000.0 in 2025 frame the typical range for Change in Accured Expenses.
  • Peak annual rise in Change in Accured Expenses reached 460.57% in 2022, while the deepest fall reached 676.17% in 2022.
  • Tracing LGND's Change in Accured Expenses over 5 years: stood at -$2.9 million in 2022, then jumped by 193.94% to $2.8 million in 2023, then surged by 309.36% to $11.3 million in 2024, then slumped by 34.92% to $7.3 million in 2025, then plunged by 63.05% to $2.7 million in 2026.
  • Business Quant data shows LGND's Change in Accured Expenses at $2.7 million in Q1 2026, $7.3 million in Q4 2025, and $1.1 million in Q3 2025.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Oculis Holding AG 68,725.60 Bn 68,725.31 Bn - 1.13 Mn
2 Nanobiotix 1,953.19 Bn 1,953.13 Bn - -
3 Akari Therapeutics 1,132.35 Bn 1,132.35 Bn - 931,000.00
4 BeOne Medicines 472.73 Bn 467.94 Bn 1.35 Bn -16.82 Mn
5 Vertex Pharmaceuticals 123.52 Bn 116.27 Bn 2.59 Bn 23.10 Mn
6 Regeneron Pharmaceuticals 69.74 Bn 60.99 Bn 3.31 Bn 107.70 Mn
7 Belite Bio 63.09 Bn 63.09 Bn - -
8 Argenx Se 56.42 Bn 51.24 Bn 1.41 Bn -
9 Revolution Medicines 37.76 Bn 37.76 Bn - -16.74 Mn
10 Ligand Pharmaceuticals 6.01 Bn 5.24 Bn 48.45 Mn 2.71 Mn

Historic Data

Download Data
DateValue
Mar 31, 2026 2.71 Mn
Mar 31, 2026 2.71 Mn
Dec 31, 2025 7.35 Mn
Dec 31, 2025 7.35 Mn
Sep 30, 2025 1.09 Mn
Sep 30, 2025 1.09 Mn
Jun 30, 2025 -407,000.00
Jun 30, 2025 -407,000.00
Mar 31, 2025 -2.15 Mn
Mar 31, 2025 -2.15 Mn
Dec 31, 2024 11.29 Mn
Dec 31, 2024 11.29 Mn
Sep 30, 2024 2.23 Mn
Sep 30, 2024 2.23 Mn
Jun 30, 2024 1.77 Mn
Jun 30, 2024 1.77 Mn
Mar 31, 2024 -1.38 Mn
Mar 31, 2024 -1.38 Mn
Dec 31, 2023 2.76 Mn
Dec 31, 2023 2.76 Mn