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Ligand Pharmaceuticals LGND Amortization of acquired technology
Amortization of acquired technology 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:CostOfGoodsAndServicesSoldAmortization.
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 | Three months ended / June 30, 2026 | Three months ended / June 30, 2025 | Six months ended / June 30, 2026 | Six months ended / June 30, 2025 |
|---|---|---|---|---|
| Total revenues and income | 63,693 | 47,627 | 115,415 | 92,960 |
| Operating costs and expenses: | ||||
| Cost of Captisol | 3,214 | 2,907 | 6,487 | 7,756 |
| Amortization of intangibles | 8,097 | 8,258 | 16,194 | 16,515 |
| Research and development | 14,668 | 6,567 | 16,816 | 56,652 |
| General and administrative | 29,123 | 20,175 | 49,959 | 38,976 |
| Fair value adjustments to partner program derivatives | — | 1,276 | — | 833 |
| Total operating costs and expenses | 55,102 | 39,183 | 89,456 | 120,732 |
Item 1. Condensed Consolidated Financial Statements (unaudited)
FAQ
- What is Ligand Pharmaceuticals's amortization of acquired technology?
- Ligand Pharmaceuticals (LGND) reported amortization of acquired technology of $8.1M in Q2 2026.
- How has Ligand Pharmaceuticals's amortization of acquired technology changed year-over-year?
- Ligand Pharmaceuticals's amortization of acquired technology decreased by 1.9% year-over-year, from $8.26M to $8.1M.
- What is the long-term trend for Ligand Pharmaceuticals's amortization of acquired technology?
- Over 4 years (2021 to 2025), Ligand Pharmaceuticals's amortization of acquired technology has grown at a -2.0% compound annual growth rate (CAGR), from $35.39M to $32.71M.
- What does amortization of acquired technology mean?
- This represents the non-cash expense related to the systematic write-down of intangible assets, such as patents, licenses, or acquired technology, utilized in the revenue-generating process. It reflects the consumption of the economic value of intellectual property over its useful life. Investors analyze this to distinguish between operational cash costs and accounting-driven charges that impact reported gross profit.
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