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Acacia Research ACTG Derecognition of operating lease right-of-use assets upon lease termination

Derecognition of operating lease right-of-use assets upon lease termination at other companies

Boyd Gaming logo
Boyd GamingBYD
$0-100%
Sana Biotechnology logo
Sana BiotechnologySANA
-$681K+62.5%
Highwoods Properties logo
Highwoods PropertiesHIW
$0-100%
Prime Medicine logo
Prime MedicinePRME
$0-100%
SEN
Seneca FoodsSENEA
$1.95M
Patterson-UTI Energy logo
Patterson-UTI EnergyPTEN
-$6.37M-1,806%

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:OperatingLeaseRightOfUseAssetDerecognizedUponLeaseTermination.

The official record: Acacia Research’s 10-K, filed March 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Acacia Research's derecognition of operating lease right-of-use assets upon lease termination?
Acacia Research (ACTG) reported derecognition of operating lease right-of-use assets upon lease termination of -$152K in Q4 2025.
What does derecognition of operating lease right-of-use assets upon lease termination mean?
Reflects the reduction in the carrying value of right-of-use assets resulting from the early termination or expiration of operating lease contracts. This metric tracks the reversal of previously capitalized lease assets as the company exits specific property or equipment agreements. Monitoring this helps investors assess the company's ability to optimize its physical footprint and manage lease-related asset impairments.