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Acacia Research ACTG Intellectual property operations — Intangible Amortization

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$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 intellectual property operations — intangible amortization?
Acacia Research (ACTG) reported intellectual property operations — intangible amortization of $1.5M in Q2 2026.
How has Acacia Research's intellectual property operations — intangible amortization changed year-over-year?
Acacia Research's intellectual property operations — intangible amortization decreased by 72.2% year-over-year, from $5.4M to $1.5M.
What does intellectual property operations — intangible amortization mean?
The periodic non-cash expense recognized to reflect the consumption or expiration of the economic benefits of intangible assets. It is a critical component in determining the true operational profitability of the intellectual property segment.

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