LivaNova LIVN
NASDAQ LIVN
$78.96 -1.74 (-2.16%)
As of: Sep 9, 2026 · 3:59 PM EDT

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

Historic Data

Download Data
DateValue
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