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Ligand Pharmaceuticals LGND Debt Issuance Cost Amortization

Debt Issuance Cost Amortization at other companies

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Other financials

Income statement

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Revenue$51.7M+14.1%
Operating income$17.4M+148%
Net income-$13.3M+68.6%
EPS (diluted)-$0.67+69.7%

Balance sheet

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Cash & equivalents$115.1M+140%
Total debt$5.1M+14.2%
Total equity$997.3M+25.4%
Total assets$1.5B+69.2%

Cash flow

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Operating cash flow$48.7M+291%
CapEx$228.0K+6.5%
Free cash flow$48.5M+289%

Valuation

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Market cap$5.51B+96.7%
Enterprise value$5.4B+95.4%
P/E35.9×
P/S20.1×+4.6×

Profitability

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Gross margin91.9%
Operating margin34.5%+23.0pp
Net margin55.9%+35.7pp
FCF margin44.8%+16.8pp

Returns & leverage

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Return on equity17.1%+11.5pp
Debt / equity0.0×
Current ratio21.3×+16.0×

Where this comes from

Reported directly by Ligand Pharmaceuticals in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfFinancingCostsAndDiscounts.

The official record: Ligand Pharmaceuticals’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Ligand Pharmaceuticals's debt issuance cost amortization?
Ligand Pharmaceuticals (LGND) reported debt issuance cost amortization of $803K in Q1 2026.
How has Ligand Pharmaceuticals's debt issuance cost amortization changed year-over-year?
Ligand Pharmaceuticals's debt issuance cost amortization increased by 490.4% year-over-year, from $136K to $803K.
What is the long-term trend for Ligand Pharmaceuticals's debt issuance cost amortization?
Over 4 years (2021 to 2025), Ligand Pharmaceuticals's debt issuance cost amortization has grown at a -47.4% compound annual growth rate (CAGR), from $16.69M to $1.27M.
What does debt issuance cost amortization mean?
Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).