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LivaNova LIVN Accrued Expenses

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Other financials

Income statement

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Revenue$390.6M+10.8%
Gross profit$273.7M+14.5%
Operating income$49.5M-8.7%
Net income$108.6M+300%
EPS (diluted)$1.93+286%

Balance sheet

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Cash & equivalents$516.6M-13.0%
Total debt$348.5M-27.8%
Total equity$1.3B+18.0%
Total assets$2.6B+5.4%

Cash flow

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Operating cash flow$66.6M+5.8%
CapEx$31.6M+108%
Free cash flow$35.0M-26.7%

Valuation

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Market cap$4.2B+55.7%
Enterprise value$4.03B+55.9%
P/E22.7×-68.3×
P/S2.9×+0.8×

Profitability

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Gross margin68.1%+0.1pp
Operating margin12.7%-0.7pp
Net margin-16.1%-18.0pp
FCF margin10.1%-2.3pp

Returns & leverage

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Return on equity-17.6%-19.5pp
Debt / equity0.3×-0.2×
Current ratio1.4×+0.2×

Where this comes from

Reported directly by LivaNova in its filing.

Tagged under the XBRL concept us-gaap:AccruedLiabilitiesCurrent.

The source filing: LivaNova’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 2:23 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001639691-26-000090
Line itemJune 30, 2026December 31, 2025
Current Liabilities:
Current debt obligations$3,583$31,472
Accounts payable103,39297,157
Accrued liabilities and other103,83194,573
SNIA environmental liability385,023396,242
Current contingent consideration50,030
Current litigation provision liability20,13212,552
Taxes payable22,07133,133

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is LivaNova's accrued expenses?
LivaNova (LIVN) reported accrued expenses of $103.83M in Q2 2026.
How has LivaNova's accrued expenses changed year-over-year?
LivaNova's accrued expenses increased by 753.1% year-over-year, from $12.17M to $103.83M.
What is the long-term trend for LivaNova's accrued expenses?
Over 5 years (2020 to 2025), LivaNova's accrued expenses has grown at a 1.4% compound annual growth rate (CAGR), from $88.04M to $94.57M.
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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