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

Summit Therapeutics (SMMT) posted Change in Accured Expenses of -$7.9 million for Q1 2026, down 161.36% on a QoQ basis from $12.8 million in Q4 2025, and down 3.48% year-over-year from -$8.1 million in Q1 2025.

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

Summit Therapeutics' Change in Accured Expenses history runs 8 years deep, the most recent figure standing at -$7.9 million for Q1 2026.

  • Quarterly Change in Accured Expenses fell 3.48% year-over-year to -$7.9 million in Q1 2026, while the trailing twelve-month figure through Mar 2026 was $12.7 million (up 94.29% YoY) and the FY2025 annual result came in at $12.9 million, up 8.85% from the prior year.
  • Change in Accured Expenses was -$7.9 million for Q1 2026 at Summit Therapeutics, down from $12.8 million in the prior quarter.
  • Across five years, Change in Accured Expenses topped out at $14.0 million in Q2 2025 and bottomed at -$7.9 million in Q1 2026.
  • A 5-year average of $1.1 million and a median of $202000.0 in 2024 frame the typical range for Change in Accured Expenses.
  • Annual changes were most pronounced in 2024 — Change in Accured Expenses surged 2120.0% — and 2025, when it plunged 3227.72%.
  • Summit Therapeutics' Change in Accured Expenses stood at -$3.2 million in 2022, then jumped by 159.54% to $1.9 million in 2023, then jumped by 506.54% to $11.6 million in 2024, then rose by 10.45% to $12.8 million in 2025, then slumped by 161.36% to -$7.9 million in 2026.
  • Business Quant data shows SMMT's Change in Accured Expenses at -$7.9 million in Q1 2026, $12.8 million in Q4 2025, and -$6.3 million in Q3 2025.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Oculis Holding AG 67,072.09 Bn 67,072.09 Bn - 1.13 Mn
2 Nanobiotix 1,894.61 Bn 1,894.55 Bn - -
3 Akari Therapeutics 1,014.18 Bn 1,014.18 Bn - 931,000.00
4 BeOne Medicines 471.64 Bn 466.85 Bn 1.35 Bn -16.82 Mn
5 Vertex Pharmaceuticals 121.72 Bn 114.47 Bn 2.59 Bn 23.10 Mn
6 Regeneron Pharmaceuticals 68.28 Bn 59.52 Bn 3.31 Bn 107.70 Mn
7 Belite Bio 61.40 Bn 61.40 Bn - -
8 Argenx Se 56.94 Bn 56.94 Bn 1.18 Bn -
9 Revolution Medicines 37.37 Bn 37.37 Bn - -16.74 Mn
10 Summit Therapeutics 10.60 Bn 10.00 Bn - -7.85 Mn

Historic Data

Download Data
DateValue
Mar 31, 2026 -7.85 Mn
Mar 31, 2026 -7.85 Mn
Dec 31, 2025 12.80 Mn
Dec 31, 2025 12.80 Mn
Sep 30, 2025 -6.32 Mn
Sep 30, 2025 -6.32 Mn
Jun 30, 2025 14.04 Mn
Jun 30, 2025 14.04 Mn
Mar 31, 2025 -7.59 Mn
Mar 31, 2025 -7.59 Mn
Dec 31, 2024 11.59 Mn
Dec 31, 2024 11.59 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 1.91 Mn
Dec 31, 2023 1.91 Mn