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| Date | Value |
|---|---|
| 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 |