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Ligand Pharmaceuticals LGND Accrued Expenses
Accrued Expenses at other companies
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Where this comes from
Reported directly by Ligand Pharmaceuticals in its filing.
Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.
The source filing: Ligand Pharmaceuticals’s 10-Q, filed August 7, 2026.
- Filed
- Aug 7, 2026, 4:06 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0000886163-26-000044
| Line item | June 30, 2026 | December 31, 2025 |
|---|---|---|
| Royalties owed to third parties | $11,356 | $16,202 |
| Professional fees | 8,239 | 1,997 |
| Compensation | 4,635 | 6,388 |
| Value-added tax | 1,824 | 1,753 |
| Subcontractor | 1,756 | 1,756 |
| Accrued interest | 863 | 1,307 |
| Customer deposit | 621 | 621 |
| Other | 2,573 | 1,429 |
Item 1. Condensed Consolidated Financial Statements (unaudited)
FAQ
- What is Ligand Pharmaceuticals's accrued expenses?
- Ligand Pharmaceuticals (LGND) reported accrued expenses of $4.64M in Q2 2026.
- How has Ligand Pharmaceuticals's accrued expenses changed year-over-year?
- Ligand Pharmaceuticals's accrued expenses increased by 84.4% year-over-year, from $2.51M to $4.64M.
- What is the long-term trend for Ligand Pharmaceuticals's accrued expenses?
- Over 5 years (2020 to 2025), Ligand Pharmaceuticals's accrued expenses has grown at a -19.2% compound annual growth rate (CAGR), from $18.53M to $6.39M.
- What does accrued expenses mean?
- Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.
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