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Acacia Research ACTG Increase Decrease In Royalties And Contingent Legal Fees Payable

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Other financials

Income statement

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Revenue$54.2M-56.4%
Gross profit$12.1M-79.5%
Operating income-$8.4M-122%
Net income-$15.7M-165%
EPS (diluted)-$0.16-164%

Balance sheet

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Cash & equivalents$307.5M+13.1%
Total debt$103.8M+803%
Total equity$528.5M-2.2%
Total assets$755.9M-5.7%

Cash flow

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Operating cash flow$3.4M+40.3%
CapEx$2.1M+674%
Free cash flow$335.0K-99.4%

Valuation

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Market cap$453.97M+31.9%
Enterprise value$250.23M+199%
P/S2.1×+0.6×

Profitability

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Gross margin17.5%-17.0pp
Operating margin1.3%-22.1pp
Net margin-8.5%+15.0pp
FCF margin-68.7%-94.8pp

Returns & leverage

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Return on equity-3.4%+6.2pp
Debt / equity0.2×+0.2×
Current ratio8.6×+2.4×

Where this comes from

Reported directly by Acacia Research in its filing.

Tagged under the XBRL concept actg:IncreaseDecreaseInRoyaltiesAndContingentLegalFeesPayable.

The official record: Acacia Research’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Acacia Research's increase decrease in royalties and contingent legal fees payable?
Acacia Research (ACTG) reported increase decrease in royalties and contingent legal fees payable of -$131K in Q1 2026.
How has Acacia Research's increase decrease in royalties and contingent legal fees payable changed year-over-year?
Acacia Research's increase decrease in royalties and contingent legal fees payable decreased by 100.6% year-over-year, from $21.25M to -$131K.
What is the long-term trend for Acacia Research's increase decrease in royalties and contingent legal fees payable?
Over 2 years (2021 to 2023), Acacia Research's increase decrease in royalties and contingent legal fees payable has grown at a 58.0% compound annual growth rate (CAGR), from $301K to $751K.
What does increase decrease in royalties and contingent legal fees payable mean?
This represents the net change in liabilities related to royalty obligations and contingent legal fees owed to third parties. It tracks the timing differences between the recognition of these expenses and the actual cash settlement. Monitoring this helps investors understand the company's working capital requirements associated with intellectual property licensing and legal enforcement activities.