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Ligand Pharmaceuticals LGND Accretion (Amortization) of Discounts and Premiums, Investments
Accretion (Amortization) of Discounts and Premiums, Investments 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:AccretionAmortizationOfDiscountsAndPremiumsInvestments.
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 | Six months ended / June 30, 2026 | Six months ended / June 30, 2025 |
|---|---|---|
| Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: | ||
| Change in estimated fair value of contingent liabilities | (492) | 1,931 |
| Depreciation of fixed assets and amortization of intangible assets | 16,431 | 17,292 |
| Accretion of short-term investments | (2,701) | (1,605) |
| Amortization of debt discount and issuance fees | 1,626 | 261 |
| Non-cash income from financial royalty assets | 2,728 | (888) |
| CECL adjustment to financial royalty assets | (201) | (750) |
| (Gain) loss on derivative instruments | (532) | 245 |
Item 1. Condensed Consolidated Financial Statements (unaudited)
FAQ
- What is Ligand Pharmaceuticals's accretion (amortization) of discounts and premiums, investments?
- Ligand Pharmaceuticals (LGND) reported accretion (amortization) of discounts and premiums, investments of $1.2M in Q2 2026.
- How has Ligand Pharmaceuticals's accretion (amortization) of discounts and premiums, investments changed year-over-year?
- Ligand Pharmaceuticals's accretion (amortization) of discounts and premiums, investments increased by 56.5% year-over-year, from $766K to $1.2M.
- What is the long-term trend for Ligand Pharmaceuticals's accretion (amortization) of discounts and premiums, investments?
- Over 2 years (2023 to 2025), Ligand Pharmaceuticals's accretion (amortization) of discounts and premiums, investments has grown at a 94.0% compound annual growth rate (CAGR), from $1.32M to $4.96M.
- What does accretion (amortization) of discounts and premiums, investments mean?
- This metric captures the non-cash adjustment to the carrying value of debt or investment securities to reflect the amortization of premiums or the accretion of discounts over time. It aligns the effective interest rate of financial instruments with their stated coupon rates. This adjustment is essential for reconciling net income to actual cash flows generated by financing and investment activities.
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