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

Summit Therapeutics' (SMMT) quarterly Change in Accured Expenses came in at $20.7 million in Q2 2026, up 47.7% YoY from $14.0 million in Q2 2025, and up 69.72% on a QoQ basis from $12.2 million in Q1 2026.

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

Summit Therapeutics (SMMT) has 8 years of Change in Accured Expenses data on file, last reported at $20.7 million in Q2 2026.

  • Quarterly Change in Accured Expenses rose 47.7% year-over-year to $20.7 million in Q2 2026, while the trailing twelve-month figure through Jun 2026 was $39.4 million (up 169.63% YoY) and the FY2025 annual result came in at $12.9 million, up 8.85% from the prior year.
  • Change in Accured Expenses improved to $20.7 million in Q2 2026, from $12.2 million in the prior quarter.
  • In the past five years, Change in Accured Expenses ranged from a high of $20.7 million in Q2 2026 to a low of -$7.6 million in Q1 2025.
  • A 5-year average of $3.3 million and a median of $1.6 million in 2024 frame the typical range for Change in Accured Expenses.
  • The widest YoY moves for Change in Accured Expenses: up 15388.57% in 2023, down 1079.45% in 2023.
  • Tracing SMMT's Change in Accured Expenses over 5 years: stood at -$35000.0 in 2022, then soared by 15388.57% to $5.4 million in 2023, then sank by 57.41% to $2.3 million in 2024, then jumped by 142.78% to $5.5 million in 2025, then jumped by 274.79% to $20.7 million in 2026.
  • The last three Change in Accured Expenses figures came in at $20.7 million (Q2 2026), $12.2 million (Q1 2026), and $5.5 million (Q4 2025), per Business Quant data.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Vertex Pharmaceuticals 128.13 Bn 120.28 Bn 2.84 Bn 222.50 Mn
2 Regeneron Pharmaceuticals 112.33 Bn 104.33 Bn 3.93 Bn 492.70 Mn
3 Argenx Se 53.24 Bn 48.05 Bn 1.41 Bn -
4 Revolution Medicines 43.64 Bn 43.64 Bn - 55.78 Mn
5 BeOne Medicines 39.27 Bn 34.17 Bn 1.53 Bn 212.44 Mn
6 MindWalk Holdings 35.32 Bn 35.31 Bn 1.82 Bn -
7 Royalty Pharma 33.72 Bn 35.84 Bn - -
8 Alnylam Pharmaceuticals 30.58 Bn 27.27 Bn 992.69 Mn 61.62 Mn
9 Insmed 27.01 Bn 25.85 Bn 358.27 Mn 68.82 Mn
10 Summit Therapeutics 10.59 Bn 9.90 Bn - 20.74 Mn

Historic Data

Download Data
DateValue
Jun 30, 2026 20.74 Mn
Jun 30, 2026 20.74 Mn
Mar 31, 2026 12.22 Mn
Mar 31, 2026 12.22 Mn
Dec 31, 2025 5.53 Mn
Dec 31, 2025 5.53 Mn
Sep 30, 2025 945,000.00
Sep 30, 2025 945,000.00
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 2.28 Mn
Dec 31, 2024 2.28 Mn
Sep 30, 2024 5.89 Mn
Sep 30, 2024 5.89 Mn
Jun 30, 2024 5.93 Mn
Jun 30, 2024 5.93 Mn
Mar 31, 2024 -2.23 Mn
Mar 31, 2024 -2.23 Mn