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Aurinia Pharmaceuticals AUPH Visp, Switzerland — Finance right-of-use lease assets

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Other financials

Income statement

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Revenue$83.2M+18.9%
Gross profit$76.7M+21.9%
Operating income$46.3M+131%
Net income$37.4M+73.9%
EPS (diluted)$0.28+75.0%

Balance sheet

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Cash & equivalents$179.8M+239%
Total debt$80.6M-17.7%
Total equity$614.9M+83.4%
Total assets$792.3M+57.6%

Cash flow

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Operating cash flow$52.6M+18.8%

Valuation

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Market cap$2.07B+35.7%
Enterprise value$1.98B+25.5%
P/E6.6×-18.6×
P/S6.7×+0.8×

Profitability

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Gross margin90.4%+0.8pp
Operating margin48.4%+28.4pp
Net margin100.8%+77.5pp

Returns & leverage

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Return on equity66.1%+48.8pp
Debt / equity0.1×-0.2×
Current ratio5.4×+0.2×

Where this comes from

Reported directly by Aurinia Pharmaceuticals in its filing.

Tagged under the XBRL concept us-gaap:FinanceLeaseRightOfUseAsset.

The source filing: Aurinia Pharmaceuticals’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 8:16 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001600620-26-000062

The Monoplant arrangement was determined to be an embedded lease and is accounted for as a finance lease under ASC 842. The lease term is based on the non-cancellable period for which a lessee has the right to use an underlying asset (the “Monoplant Lease”). The Company determined that the Monoplant Lease commencement occurred at the point when the FDA manufacturing validation process began, which occurred on June 26, 2023. At lease inception, the Company recorded a finance right-of-use (“ROU”) lease asset and a corresponding lease liability. As of June 30, 2026, the Monoplant Lease finance ROU lease asset and corresponding lease liability balance were $65.2 million and $60.4 million, respectively.

Item 1. Financial Statements.

FAQ

What is Aurinia Pharmaceuticals's visp, switzerland — finance right-of-use lease assets?
Aurinia Pharmaceuticals (AUPH) reported visp, switzerland — finance right-of-use lease assets of $65.2M in Q2 2026.
How has Aurinia Pharmaceuticals's visp, switzerland — finance right-of-use lease assets changed year-over-year?
Aurinia Pharmaceuticals's visp, switzerland — finance right-of-use lease assets decreased by 21.1% year-over-year, from $82.6M to $65.2M.
What does visp, switzerland — finance right-of-use lease assets mean?
Represents the carrying value of right-of-use assets recognized on the balance sheet for finance leases located in the Visp, Switzerland segment. This reflects the capitalized value of the company's right to use leased property or equipment over the lease term. It provides insight into the scale of the company's asset base that is financed through leasing arrangements rather than direct ownership.

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