Phathom Pharmaceuticals (PHAT) Change in Accured Expenses (2018 - 2026)
Phathom Pharmaceuticals (PHAT) posted quarterly Change in Accured Expenses of $23.4 million for Q2 2026, up 89.04% year-over-year from $12.4 million in Q2 2025, and up 848.98% quarter-over-quarter from -$3.1 million in Q1 2026.
Analysis
Phathom Pharmaceuticals (PHAT) Change in Accured Expenses (2018 - 2026) Analysis & Trends
Phathom Pharmaceuticals (PHAT) has reported Change in Accured Expenses for 9 consecutive years, with $23.4 million the latest figure, recorded in Q2 2026.
- In Q2 2026, Change in Accured Expenses rose 89.04% year-over-year to $23.4 million; the TTM figure through Jun 2026 stood at $49.0 million (up 33.5% YoY), while the FY2025 annual figure was $34.1 million, down 2.38% from the prior year.
- Change in Accured Expenses improved to $23.4 million in Q2 2026 per PHAT's latest filing, from -$3.1 million in the prior quarter.
- Across five years, Change in Accured Expenses topped out at $27.6 million in Q4 2025 and bottomed at -$11.3 million in Q1 2023.
- Historically, Change in Accured Expenses has averaged $5.8 million across 5 years, with a median of $4.3 million in 2022.
- Annual changes were most pronounced in 2022 — Change in Accured Expenses soared 2517.9% — and 2025, when it slumped 90.16%.
- Phathom Pharmaceuticals' Change in Accured Expenses stood at $3.9 million in 2022, then jumped by 162.11% to $10.3 million in 2023, then soared by 94.24% to $19.9 million in 2024, then jumped by 38.26% to $27.6 million in 2025, then decreased by 15.14% to $23.4 million in 2026.
- Business Quant data shows PHAT's Change in Accured Expenses at $23.4 million in Q2 2026, -$3.1 million in Q1 2026, and $27.6 million in Q4 2025.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Vertex Pharmaceuticals | 138.47 Bn | 130.62 Bn | 2.84 Bn | 222.50 Mn |
| 2 | Regeneron Pharmaceuticals | 85.18 Bn | 77.19 Bn | 3.93 Bn | 492.70 Mn |
| 3 | Argenx Se | 63.38 Bn | 58.19 Bn | 1.37 Bn | - |
| 4 | Moderna | 58.09 Bn | 52.95 Bn | 52.00 Mn | 11.00 Mn |
| 5 | Revolution Medicines | 44.33 Bn | 44.33 Bn | - | 55.78 Mn |
| 6 | BeOne Medicines | 40.02 Bn | 34.92 Bn | 1.53 Bn | 212.44 Mn |
| 7 | Alnylam Pharmaceuticals | 35.57 Bn | 32.27 Bn | 992.69 Mn | 61.62 Mn |
| 8 | Royalty Pharma | 28.45 Bn | 27.61 Bn | - | - |
| 9 | Insmed | 27.48 Bn | 26.32 Bn | 358.27 Mn | 68.82 Mn |
| 10 | Phathom Pharmaceuticals | 796.85 Mn | 611.51 Mn | 59.18 Mn | 23.40 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| 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 |
| Sep 30, 2021 | 3.23 Mn |