Phathom Pharmaceuticals (PHAT) Change in Accrued Expenses (2018 - 2026)
Phathom Pharmaceuticals (PHAT) posted Change in Accrued Expenses of $23.4 million for Q2 2026, up 89.0% from $12.38 million a year earlier.
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Analysis
Phathom Pharmaceuticals (PHAT) Change in Accrued Expenses (2018 - 2026) Analysis & Trends
For the trailing twelve months through Jun 30, 2026, Change in Accrued Expenses at Phathom Pharmaceuticals was $48.96 million, up 33.5% year-over-year; for FY2025, it came in at $34.1 million, down 2.4% from FY2024.
- Annual Change in Accrued Expenses shows a five-year compound annual growth rate of 7.3% (FY2020 to FY2025).
- In prior years, Phathom Pharmaceuticals' Change in Accrued Expenses was $34.94 million in FY2024 (+445.0%), $6.41 million in FY2023 (-26.1%), $8.68 million in FY2022 and -$9.79 million in FY2021.
- Quarterly Change in Accrued Expenses has run from a low of -$11.3 million in Q1 2023 to a high of $27.57 million in Q4 2025 over five years.
- On a year-over-year basis, Change in Accrued Expenses increased in five of the last six quarters, with growth averaging 53.4%.
- The strongest year-over-year quarter for Change in Accrued Expenses in the past five years was Q2 2024, with growth of 204.3%; the weakest was Q3 2025, with a decline of 90.2%.
- According to Business Quant data, Change in Accrued Expenses for the three prior quarters was -$3.12 million (Q1 2026), $27.57 million (Q4 2025) and $1.11 million (Q3 2025).
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accrued Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | Eli Lilly | 1,348.13 Bn | 1,321.74 Bn | 20.46 Bn | - |
| 2 | Johnson & Johnson | 675.90 Bn | 595.76 Bn | 17.30 Bn | 2.41 Bn |
| 3 | AbbVie | 519.45 Bn | 487.50 Bn | 13.12 Bn | 983.00 Mn |
| 4 | Merck | 364.95 Bn | 327.95 Bn | 13.19 Bn | - |
| 5 | Novartis Ag | 311.58 Bn | 285.16 Bn | - | - |
| 6 | Astrazeneca | 289.34 Bn | 262.94 Bn | 13.26 Bn | - |
| 7 | Amgen | 251.64 Bn | 203.30 Bn | 7.58 Bn | -87.00 Mn |
| 8 | Gilead Sciences | 212.05 Bn | 187.07 Bn | 6.73 Bn | 756.00 Mn |
| 9 | Pfizer | 167.35 Bn | 115.00 Bn | 12.56 Bn | - |
| 10 | Phathom Pharmaceuticals | 442.66 Mn | -246.70 Mn | 66.36 Mn | 20.96 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Sep 30, 2026 | 20.96 Mn |
| Jun 30, 2026 | 23.40 Mn |
| Mar 31, 2026 | -3.12 Mn |
| Dec 31, 2025 | 27.57 Mn |
| Sep 30, 2025 | 1.11 Mn |
| Jun 30, 2025 | 12.38 Mn |
| Mar 31, 2025 | -6.96 Mn |
| Dec 31, 2024 | 19.94 Mn |
| Sep 30, 2024 | 11.32 Mn |
| Jun 30, 2024 | 8.69 Mn |
| Mar 31, 2024 | -5.02 Mn |
| Dec 31, 2023 | 10.27 Mn |
| Sep 30, 2023 | 4.59 Mn |
| Jun 30, 2023 | 2.86 Mn |
| Mar 31, 2023 | -11.30 Mn |
| Dec 31, 2022 | 3.92 Mn |
| Sep 30, 2022 | 1.90 Mn |
| Jun 30, 2022 | 8.94 Mn |
| Mar 31, 2022 | -6.08 Mn |
| Dec 31, 2021 | -162,000.00 |
API Access
Phathom Pharmaceuticals Change in Accrued Expenses API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=PHAT&period=max&api_key=YOUR_API_KEYimport requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-accured-expenses", "ticker": "PHAT", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()const res = await fetch("https://data.businessquant.com/historic?slug=change-in-accured-expenses&ticker=PHAT&period=max&api_key=YOUR_API_KEY");
const data = await res.json();