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| Date | Value |
|---|---|
| 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 |