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Acacia Research ACTG Industrial operations — Depreciation and amortization expense

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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:CostOfGoodsAndServicesSoldDepreciationAndAmortization.

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 depreciation and amortization expense for the assets above in the consolidated statements of operations and comprehensive income (loss) was $672,000 and $1.2 million for the three months ended June 30, 2026 and 2025, respectively, and $1.2 million and $2.5 million for the six months ended June 30, 2026 and 2025, respectively. Our Intellectual Property Operations, Manufacturing Operations and parent company include depreciation and amortization in general and administrative expenses. For the three months ended June 30, 2026 and 2025, our Industrial Operations allocated depreciation and amortization, totaling $57,000 and $113,000, respectively, to all applicable operating expense categories, including cost of sales of $38,000 and $78,000, respectively. For the six months ended June 30, 2026 and 2025, our Industrial Operations allocated depreciation and amortization, totaling $140,000 and $230,000, respectively, to all applicable operating expense categories, including cost of sales of $100,000 and $161,000, respectively. During the six months ended June 30, 2026, Deflecto completed the sale of a portion of its U.K. facility with net proceeds of $1.8 million, which were used to paydown the outstanding Deflecto Facility.

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Acacia Research's industrial operations — depreciation and amortization expense?
Acacia Research (ACTG) reported industrial operations — depreciation and amortization expense of $57K in Q2 2026.
How has Acacia Research's industrial operations — depreciation and amortization expense changed year-over-year?
Acacia Research's industrial operations — depreciation and amortization expense decreased by 49.6% year-over-year, from $113K to $57K.
What is the long-term trend for Acacia Research's industrial operations — depreciation and amortization expense?
Over 2 years (2023 to 2025), Acacia Research's industrial operations — depreciation and amortization expense has grown at a -42.0% compound annual growth rate (CAGR), from $1.3M to $438K.
What does industrial operations — depreciation and amortization expense mean?
The non-cash allocation of the cost of tangible and intangible assets over their estimated useful lives within the industrial operations segment. It reflects the ongoing consumption of capital investments required to maintain industrial production capacity.

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