LivaNova (LIVN) Change in Accured Expenses (2015 - 2026)
LivaNova's (LIVN) quarterly Change in Accured Expenses came in at $6.1 million in Q2 2026, up 328.25% year-over-year from $1.4 million in Q2 2025, and up 115.63% quarter-over-quarter from -$38.8 million in Q1 2026.
Analysis
LivaNova (LIVN) Change in Accured Expenses (2015 - 2026) Analysis & Trends
LivaNova has disclosed Change in Accured Expenses across 12 years of filings, most recently posting $6.1 million for Q2 2026.
- In Q2 2026, Change in Accured Expenses rose 328.25% year-over-year to $6.1 million; the TTM figure through Jun 2026 stood at -$13.0 million (up 41.69% YoY), while the FY2025 annual figure was -$13.4 million, up 7.13% from the prior year.
- Change in Accured Expenses came in at $6.1 million for Q2 2026 at LivaNova, up from -$38.8 million in the prior quarter.
- In the past five years, Change in Accured Expenses ranged from a high of $27.3 million in Q4 2023 to a low of -$38.8 million in Q1 2026.
- Average Change in Accured Expenses over 5 years is -$2.5 million, with a median of -$385000.0 recorded in 2022.
- The largest YoY upside for Change in Accured Expenses was 2603.04% in 2022 against a maximum downside of 641.8% in 2022.
- Over 5 years, Change in Accured Expenses stood at $1.9 million in 2022, then surged by 1346.9% to $27.3 million in 2023, then plunged by 67.35% to $8.9 million in 2024, then surged by 153.85% to $22.6 million in 2025, then tumbled by 73.19% to $6.1 million in 2026.
- Per Business Quant data, the three most recent Change in Accured Expenses figures were $6.1 million in Q2 2026, -$38.8 million in Q1 2026, and $22.6 million in Q4 2025.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Abbott Laboratories | 183.04 Bn | 177.44 Bn | 7.27 Bn | - |
| 2 | Intuitive Surgical | 125.02 Bn | 119.81 Bn | 1.96 Bn | 55.00 Mn |
| 3 | Medtronic | 117.84 Bn | 109.02 Bn | 6.34 Bn | -531.00 Mn |
| 4 | Stryker | 105.50 Bn | 102.02 Bn | 4.50 Bn | 298.00 Mn |
| 5 | Boston Scientific | 66.27 Bn | 65.73 Bn | 3.85 Bn | 234.00 Mn |
| 6 | Edwards Lifesciences | 49.60 Bn | 45.35 Bn | 1.35 Bn | 123.70 Mn |
| 7 | Alcon | 33.70 Bn | 32.24 Bn | 1.68 Bn | -74.00 Mn |
| 8 | Dexcom | 32.06 Bn | 30.11 Bn | 830.00 Mn | 112.90 Mn |
| 9 | Steris | 21.02 Bn | 20.54 Bn | 684.20 Mn | 4.80 Mn |
| 10 | LivaNova | 4.34 Bn | 3.82 Bn | 273.67 Mn | 6.06 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 6.06 Mn |
| Mar 31, 2026 | -38.77 Mn |
| Dec 31, 2025 | 22.61 Mn |
| Sep 30, 2025 | -2.88 Mn |
| Jun 30, 2025 | -2.66 Mn |
| Mar 31, 2025 | -30.52 Mn |
| Dec 31, 2024 | 8.91 Mn |
| Sep 30, 2024 | 2.00 Mn |
| Jun 30, 2024 | -9.80 Mn |
| Mar 31, 2024 | -15.58 Mn |
| Dec 31, 2023 | 27.27 Mn |
| Sep 30, 2023 | -3.45 Mn |
| Jun 30, 2023 | -26.02 Mn |
| Mar 31, 2023 | 21.38 Mn |
| Dec 31, 2022 | 1.89 Mn |
| Sep 30, 2022 | 13.99 Mn |
| Jun 30, 2022 | -29.34 Mn |
| Mar 31, 2022 | 9.96 Mn |
| Dec 31, 2021 | 9.99 Mn |
| Sep 30, 2021 | -559,000.00 |