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Iovance Biotherapeutics, Inc. IOVA Accretion (Amortization) of Discounts and Premiums, Investments

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Other financials

Income statement

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Revenue$99.3M+65.7%
Gross profit$55.7M+403%
Operating income-$51.9M+54.4%
Net income-$47.3M+57.6%
EPS (diluted)-$0.11+66.7%

Balance sheet

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Cash & equivalents$110.8M-16.4%
Total debt$46.0M-11.8%
Total equity$736.0M+5.4%
Total assets$915.5M+0.9%

Cash flow

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Operating cash flow-$60.8M+9.8%
CapEx$5.4M-27.1%
Free cash flow-$66.3M+11.5%

Valuation

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Market cap$2.87B+303%
Enterprise value$2.81B+344%
P/S8.8×+5.9×

Profitability

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Gross margin48.4%+15.0pp
Operating margin-92.7%-29.0pp
Net margin-89.1%-27.6pp
FCF margin-91.2%-22.1pp

Returns & leverage

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Return on equity-40.4%-7.8pp
Debt / equity0.1×0.0×
Current ratio4.3×+1.1×

Where this comes from

Reported directly by Iovance Biotherapeutics, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The source filing: Iovance Biotherapeutics, Inc.’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 9:15 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001104659-26-091716
Line itemSix Months Ended / June 30, 2026Six Months Ended / June 30, 2025
Depreciation and amortization of property and equipment6,6075,950
Deferred tax benefit(2,038)150
Excess and obsolescence reserve2,8088,311
Accretion of discounts and premiums on investments(2,533)(4,149)
Loss on asset disposals67044
Gain on loan forgiveness(1,000)
Changes in assets and liabilities:
Prepaid expenses, other assets and long-term assets4,444(10,138)

Item 1.Condensed Consolidated Financial Statements (Unaudited)

FAQ

What is Iovance Biotherapeutics, Inc.'s accretion (amortization) of discounts and premiums, investments?
Iovance Biotherapeutics, Inc. (IOVA) reported accretion (amortization) of discounts and premiums, investments of $1.41M in Q2 2026.
How has Iovance Biotherapeutics, Inc.'s accretion (amortization) of discounts and premiums, investments changed year-over-year?
Iovance Biotherapeutics, Inc.'s accretion (amortization) of discounts and premiums, investments decreased by 29.5% year-over-year, from $2M to $1.41M.
What is the long-term trend for Iovance Biotherapeutics, Inc.'s accretion (amortization) of discounts and premiums, investments?
Over 3 years (2021 to 2025), Iovance Biotherapeutics, Inc.'s accretion (amortization) of discounts and premiums, investments has grown at a 6.2% compound annual growth rate (CAGR), from -$6.01M to $7.2M.
What does accretion (amortization) of discounts and premiums, investments mean?
Represents the periodic adjustment to the carrying value of investment securities to reflect the amortization of premiums or the accretion of discounts over the life of the instrument. This adjustment aligns the investment's book value with its effective interest rate. It provides insight into the company's treasury management and the yield profile of its cash equivalents.

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