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Accrued Expenses at other companies

Royalty Pharma logo
Royalty PharmaRPRX
$16.32M+431%
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Roivant SciencesROIV
$40.82M+53.8%
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$1.25M+106%
Ionis Pharmaceuticals logo
Ionis PharmaceuticalsIONS
$50.29M+8.0%
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$6.8M+43.2%
Rigel Pharmaceuticals logo
Rigel PharmaceuticalsRIGL
$6.01M-0.2%

Other financials

Income statement

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Revenue$63.7M+33.7%
Operating income$8.6M+1.7%
Net income$48.5M+901%
EPS (diluted)$2.22+825%

Balance sheet

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Cash & equivalents$1.0B+1,388%
Total debt$1.1B+19,605%
Total equity$967.5M+16.9%
Total assets$2.2B+130%

Cash flow

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Operating cash flow$24.0M+52.0%
CapEx$26.0K-87.9%
Free cash flow$24.0M+53.9%

Valuation

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Market cap$5.89B+105%
Enterprise value$6.02B+114%
P/E29.9×
P/S20.3×+4.9×

Profitability

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Gross margin91.9%
Operating margin32.6%+24.0pp
Net margin67.9%+49.4pp
FCF margin45.2%+16.7pp

Returns & leverage

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Return on equity22%+16.9pp
Debt / equity1.2×+1.2×
Current ratio31.2×+25.7×

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 itemJune 30, 2026December 31, 2025
Royalties owed to third parties$11,356$16,202
Professional fees8,2391,997
Compensation4,6356,388
Value-added tax1,8241,753
Subcontractor1,7561,756
Accrued interest8631,307
Customer deposit621621
Other2,5731,429

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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