LivaNova (LIVN) Change in Accured Expenses (2015 - 2026)
LivaNova (LIVN) reported Change in Accured Expenses of -$38.8 million for Q1 2026, down 27.05% on a YoY basis from -$53.1 million in Q1 2025, and down 271.52% sequentially from $22.6 million in Q4 2025.
LivaNova (LIVN) Change in Accured Expenses (2015 - 2026) Analysis & Trends
LivaNova (LIVN) has 12 years of Change in Accured Expenses data on file, last reported at -$38.8 million in Q1 2026.
- For the quarter ending Q1 2026, Change in Accured Expenses fell 27.05% year-over-year to -$38.8 million; the trailing twelve-month figure through Mar 2026 stood at -$21.7 million (up 26.23% YoY), and the FY2025 full-year result was -$13.4 million, up 7.13% from the prior year.
- Change in Accured Expenses slipped to -$38.8 million in Q1 2026, from $22.6 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.
- A 5-year average of -$3.0 million and a median of -$2.7 million in 2025 frame the typical range for Change in Accured Expenses.
- Peak annual rise in Change in Accured Expenses reached 2603.04% in 2022, while the deepest fall reached 641.8% in 2022.
- Tracing LIVN's Change in Accured Expenses over 5 years: stood at $1.9 million in 2022, then jumped by 1346.9% to $27.3 million in 2023, then tumbled by 67.35% to $8.9 million in 2024, then jumped by 153.85% to $22.6 million in 2025, then tumbled by 271.52% to -$38.8 million in 2026.
- Business Quant data shows LIVN's Change in Accured Expenses at -$38.8 million in Q1 2026, $22.6 million in Q4 2025, and -$2.9 million in Q3 2025.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Abbott Laboratories | 182.32 Bn | 175.02 Bn | 6.27 Bn | - |
| 2 | Stryker | 128.75 Bn | 125.88 Bn | 3.81 Bn | -654.00 Mn |
| 3 | Medtronic | 107.83 Bn | 98.61 Bn | 6.41 Bn | 123.00 Mn |
| 4 | Boston Scientific | 67.61 Bn | 66.15 Bn | 3.61 Bn | -512.00 Mn |
| 5 | Edwards Lifesciences | 48.13 Bn | 44.45 Bn | 1.29 Bn | -347.10 Mn |
| 6 | Dexcom | 28.26 Bn | 27.14 Bn | 750.30 Mn | 145.10 Mn |
| 7 | GE HealthCare Technologies | 27.78 Bn | 25.50 Bn | 1.98 Bn | -250.00 Mn |
| 8 | Smith & Nephew | 26.99 Bn | 26.41 Bn | - | - |
| 9 | Koninklijke Philips | 23.92 Bn | 20.80 Bn | 2.07 Bn | 21.07 Mn |
| 10 | LivaNova | 4.40 Bn | 3.86 Bn | 243.75 Mn | -38.77 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Mar 31, 2026 | -38.77 Mn |
| Mar 31, 2026 | -38.77 Mn |
| Dec 31, 2025 | 22.61 Mn |
| Dec 31, 2025 | 22.61 Mn |
| Sep 30, 2025 | -2.88 Mn |
| Sep 30, 2025 | -2.88 Mn |
| Jun 30, 2025 | -2.66 Mn |
| Jun 30, 2025 | -2.66 Mn |
| Mar 31, 2025 | -30.52 Mn |
| Mar 31, 2025 | -30.52 Mn |
| Dec 31, 2024 | 8.91 Mn |
| Dec 31, 2024 | 8.91 Mn |
| Sep 30, 2024 | 2.00 Mn |
| Sep 30, 2024 | 2.00 Mn |
| Jun 30, 2024 | -9.80 Mn |
| Jun 30, 2024 | -9.80 Mn |
| Mar 31, 2024 | -15.58 Mn |
| Mar 31, 2024 | -15.58 Mn |
| Dec 31, 2023 | 27.27 Mn |
| Dec 31, 2023 | 27.27 Mn |