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Acacia Research ACTG Industrial operations — Intangible Amortization

Other segment segments

Manufacturing Operations
$409K-4.2%

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Other financials

Income statement

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Revenue$114.6M+124%
Gross profit$30.7M+369%
Operating income$8.5M+169%
Net income$47.0K+101%
EPS (diluted)$0.00+100%

Balance sheet

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Cash & equivalents$307.6M-2.9%
Total debt$102.5M+631%
Total equity$526.8M-2.2%
Total assets$791.5M+2.1%

Cash flow

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Operating cash flow$3.9M-92.2%
CapEx$2.1M+674%
Free cash flow$335.0K-99.4%

Valuation

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Market cap$470.37M+46.7%
Enterprise value$265.28M+1,682%
P/S1.7×+0.4×

Profitability

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Gross margin22.2%-8.7pp
Operating margin1.3%-22.1pp
Net margin-5.4%-75.2pp
FCF margin-68.7%-94.8pp

Returns & leverage

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Return on equity-2.8%-9.7pp
Debt / equity0.2×+0.2×
Current ratio4.8×-4.0×

Where this comes from

Reported directly by Acacia Research in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfIntangibleAssets.

The source filing: Acacia Research’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:03 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000934549-26-000034

Total other intangible asset amortization expense in the consolidated statements of operations and comprehensive income (loss) was $2.3 million and $6.3 million for the three months ended June 30, 2026 and 2025, respectively, and $6.9 million and $11.7 million for the six months ended June 30, 2026 and 2025, respectively. The Company did not record charges related to impairment of other intangible assets for the six months ended June 30, 2026 and 2025. There was no accelerated amortization of other intangible assets for the six months ended June 30, 2026 and 2025. Intellectual Property Operations amortization of patents was $1.5 million and $5.4 million for the three months ended June 30, 2026 and 2025, respectively, and $5.2 million and $9.9 million for the six months ended June 30, 2026 and 2025, respectively. Intellectual Property Operations amortization of patents is expensed in cost of revenues. Industrial Operations amortization of intangible assets was $433,000 for the three months ended June 30, 2026 and 2025, and $866,000 and $868,000 for the six months ended June 30, 2026 and 2025, respectively. Manufacturing Operations amortization of intangible assets was $409,000 and $427,000 for the three months ended June 30, 2026 and 2025, respectively, and $851,000 and $899,000 for the six months ended June 30, 2026 and 2025, respectively. Industrial Operations and Manufacturing Operations amortization of intangible assets is expensed in general and administrative expenses.

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Acacia Research's industrial operations — intangible amortization?
Acacia Research (ACTG) reported industrial operations — intangible amortization of $433K in Q2 2026.
How has Acacia Research's industrial operations — intangible amortization changed year-over-year?
Acacia Research's industrial operations — intangible amortization decreased by 0.0% year-over-year, from $433K to $433K.
What is the long-term trend for Acacia Research's industrial operations — intangible amortization?
Over 3 years (2021 to 2025), Acacia Research's industrial operations — intangible amortization has grown at a 62.1% compound annual growth rate (CAGR), from $399K to $1.7M.
What does industrial operations — intangible amortization mean?
This represents the periodic allocation of the cost of intangible assets, such as patents or customer relationships, over their estimated useful lives within the industrial segment. It reflects the non-cash consumption of economic value derived from acquired non-physical assets. Monitoring this helps investors understand the impact of past acquisitions on current earnings.

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