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Elanco Animal Health Inc. ELAN Business Segments — Cost of Sales

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Other financials

Income statement

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Revenue$1.4B+10.2%
Gross profit$798.0M+11.9%
Net income$54.0M+391%
EPS (diluted)$0.11+450%

Balance sheet

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Cash & equivalents$530.0M-1.7%
Total debt$4.2B-6.2%
Total equity$6.6B-2.8%
Total assets$13.6B-1.3%

Cash flow

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Operating cash flow$277.0M+16.9%
CapEx$33.0M-42.1%
Free cash flow$244.0M+35.6%

Valuation

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Market cap$13.1B+89.0%
Enterprise value$16.81B+54.0%
P/S2.6×+1.1×

Profitability

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Gross margin55.4%+0.6pp
Net margin-4%-13.8pp
FCF margin7.5%-0.5pp

Returns & leverage

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Return on equity-3%-9.9pp
Debt / equity0.6×0.0×
Current ratio2.1×-0.5×

Where this comes from

Reported directly by Elanco Animal Health Inc. in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Elanco Animal Health Inc.’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 9:06 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001739104-26-000043
Line itemThree Months Ended June 30, 2026Three Months Ended June 30, 2025Six Months Ended June 30, 2026Six Months Ended June 30, 2025
Revenue$1,368$1,241$2,739$2,434
Cost of sales5705281,1561,037
Gross profit7987131,5831,397
Research and development9292189186
Marketing, selling and administrative449400830741
Amortization of intangible assets139136277264
Asset impairment, restructuring and other special charges912510
Interest expense, net of capitalized interest594811688

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Elanco Animal Health Inc.'s business segments — cost of sales?
Elanco Animal Health Inc. (ELAN) reported business segments — cost of sales of $570M in Q2 2026.
How has Elanco Animal Health Inc.'s business segments — cost of sales changed year-over-year?
Elanco Animal Health Inc.'s business segments — cost of sales increased by 8.0% year-over-year, from $528M to $570M.
What is the long-term trend for Elanco Animal Health Inc.'s business segments — cost of sales?
Over 3 years (2022 to 2025), Elanco Animal Health Inc.'s business segments — cost of sales has grown at a 3.5% compound annual growth rate (CAGR), from $1.91B to $2.12B.
What does business segments — cost of sales mean?
Includes the direct costs attributable to the production and manufacturing of the segment's animal health products. This encompasses raw materials, direct labor, and manufacturing overheads required to bring products to market.

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