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Scholar Rock SRRK Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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Other financials

Income statement

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Revenue-
Operating income-$102.0M-32.3%
Net income-$105.5M-41.2%
EPS (diluted)-$0.83-23.9%

Balance sheet

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Cash & equivalents$430.5M+212%
Total debt$205.7M+226%
Total equity$276.0M-11.6%
Total assets$535.3M+31.3%

Cash flow

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Operating cash flow-$82.1M-4.4%
CapEx$68.0K-74.9%
Free cash flow-$82.2M-4.1%

Valuation

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Market cap$5.67B+85.5%
Enterprise value$5.45B+82.6%
P/S170.9×

Profitability

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Operating margin-231.8%
Net margin-236.9%
FCF margin-309.1%

Returns & leverage

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Return on equity-138.9%+60.1pp
Debt / equity0.7×+0.5×
Current ratio8.6×-1.6×

Where this comes from

Reported directly by Scholar Rock in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Scholar Rock’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Scholar Rock's accretion (amortization) of discounts and premiums, investments?
Scholar Rock (SRRK) reported accretion (amortization) of discounts and premiums, investments of $169K in Q1 2026.
How has Scholar Rock's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Scholar Rock's accretion (amortization) of discounts and premiums, investments decreased by 91.1% year-over-year, from $1.91M to $169K.
What is the long-term trend for Scholar Rock's accretion (amortization) of discounts and premiums, investments?
Over 4 years (2021 to 2025), Scholar Rock's accretion (amortization) of discounts and premiums, investments has grown at a 44.4% compound annual growth rate (CAGR), from -$918K to $3.99M.
What does accretion (amortization) of discounts and premiums, investments mean?
This metric represents the non-cash adjustment to the carrying value of investment securities held by the company. It reflects the systematic recognition of discounts or premiums over the life of the investment to align the book value with the effective interest rate. This adjustment is essential for reconciling net income with cash flow from operations as it accounts for changes in investment value that do not involve immediate cash movement.