Summit Therapeutics (SMMT) Change in Accured Expenses (2019 - 2026)

Summit Therapeutics (SMMT) reported Change in Accured Expenses of -$1.1 million for Q1 2026, down 170.45% on a YoY basis from $1.6 million in Q1 2025, and up 74.71% quarter-over-quarter from -$4.5 million in Q4 2025.

Summit Therapeutics (SMMT) Change in Accured Expenses (2019 - 2026) Analysis & Trends

Summit Therapeutics has reported Change in Accured Expenses for 8 years, with the latest figure at -$1.1 million in Q1 2026.

  • For the quarter ending Q1 2026, Change in Accured Expenses fell 170.45% year-over-year to -$1.1 million; the trailing twelve-month figure through Mar 2026 stood at $163000.0 (down 98.43% YoY), and the FY2025 full-year result was $2.9 million, down 55.64% from the prior year.
  • Change in Accured Expenses for Q1 2026 stood at -$1.1 million, up from -$4.5 million in the prior quarter.
  • The five-year high for Change in Accured Expenses was $6.3 million in Q4 2024, with the low at -$5.6 million in Q3 2023.
  • Historically, Change in Accured Expenses has averaged $631529.4 across 5 years, with a median of $945000.0 in 2025.
  • Annual changes were most pronounced in 2022 — Change in Accured Expenses plunged 2598.58% — and 2023, when it soared 15388.57%.
  • Summit Therapeutics' Change in Accured Expenses stood at -$35000.0 in 2022, then soared by 15388.57% to $5.4 million in 2023, then increased by 17.04% to $6.3 million in 2024, then plunged by 171.66% to -$4.5 million in 2025, then soared by 74.71% to -$1.1 million in 2026.
  • The last three Change in Accured Expenses figures came in at -$1.1 million (Q1 2026), -$4.5 million (Q4 2025), and $945000.0 (Q3 2025), per Business Quant data.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change Accured Exp. (Qtr)
1 Alterity Therapeutics 762,369.55 Bn 762,369.51 Bn - -
2 Belite Bio 55,096.00 Bn 55,096.00 Bn - -
3 Quantum Biopharma 17,755.80 Bn 17,755.79 Bn - -
4 Legend Biotech 3,486.00 Bn 3,485.71 Bn 242.10 Mn -
5 Akari Therapeutics 1,737.42 Bn 1,737.41 Bn - 931,000.00
6 Evaxion A 1,551.28 Bn 1,551.26 Bn - -
7 Psyence Biomedical 227.32 Bn 227.31 Bn - 644,700.00
8 Vertex Pharmaceuticals 110.84 Bn 103.59 Bn 2.59 Bn 70.50 Mn
9 Abivax 91.71 Bn 91.71 Bn - -
10 Summit Therapeutics 10.09 Bn 9.99 Bn - -1.14 Mn

Historic Data

Download Data
DateValue
Mar 31, 2026 -1.14 Mn
Mar 31, 2026 -1.14 Mn
Dec 31, 2025 -4.49 Mn
Dec 31, 2025 -4.49 Mn
Sep 30, 2025 945,000.00
Sep 30, 2025 945,000.00
Jun 30, 2025 4.84 Mn
Jun 30, 2025 4.84 Mn
Mar 31, 2025 1.61 Mn
Mar 31, 2025 1.61 Mn
Dec 31, 2024 6.26 Mn
Dec 31, 2024 6.26 Mn
Sep 30, 2024 202,000.00
Sep 30, 2024 202,000.00
Jun 30, 2024 2.32 Mn
Jun 30, 2024 2.32 Mn
Mar 31, 2024 -2.23 Mn
Mar 31, 2024 -2.23 Mn
Dec 31, 2023 5.35 Mn
Dec 31, 2023 5.35 Mn