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Vir Biotechnology, Inc. VIR Accretion (Amortization) of Discounts and Premiums, Investments

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Other financials

Income statement

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Revenue$238.9M+19,583%
Gross profit$238.9M+19,763%
Operating income$73.5M+162%
Net income$80.1M+172%
EPS (diluted)$0.47+159%

Balance sheet

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Cash & equivalents$287.6M-6.1%
Total debt$93.3M-8.8%
Total equity$982.5M+3.7%
Total assets$1.2B+1.9%

Cash flow

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Operating cash flow-$132.4M-69.5%
CapEx$32.0K-98.7%
Free cash flow-$132.8M-66.5%

Valuation

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Market cap$1.49B+151%
Enterprise value$1.3B+232%
P/S4.9×-26.4×

Profitability

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Gross margin96.1%-2.7pp
Operating margin-92.4%-45.5pp
Net margin-83%-40.9pp
FCF margin-686.5%-273pp

Returns & leverage

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Return on equity-26.1%-7.9pp
Debt / equity0.1×0.0×
Current ratio-1.0×

Where this comes from

Reported directly by Vir Biotechnology, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The source filing: Vir Biotechnology, Inc.’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 5:20 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-053549
Line itemSix Months Ended June 30, 2026Six Months Ended June 30, 2025
Net loss$(45,615)$(231,923)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization5,6135,784
Amortization of premiums on investments, net7166,610
Noncash lease expense2,7072,358
Change in fair value of equity investments1,893(3,000)
Change in estimated fair value of contingent consideration24011,010
Payment of contingent consideration in excess of acquisition date fair value(17,140)

Item 1. Financial Statements (unaudited)

FAQ

What is Vir Biotechnology, Inc.'s accretion (amortization) of discounts and premiums, investments?
Vir Biotechnology, Inc. (VIR) reported accretion (amortization) of discounts and premiums, investments of -$322K in Q2 2026.
How has Vir Biotechnology, Inc.'s accretion (amortization) of discounts and premiums, investments changed year-over-year?
Vir Biotechnology, Inc.'s accretion (amortization) of discounts and premiums, investments increased by 87.2% year-over-year, from -$2.52M to -$322K.
What is the long-term trend for Vir Biotechnology, Inc.'s accretion (amortization) of discounts and premiums, investments?
Over 2 years (2022 to 2025), Vir Biotechnology, Inc.'s accretion (amortization) of discounts and premiums, investments has grown at a 2.9% compound annual growth rate (CAGR), from $8.94M to -$9.47M.
What does accretion (amortization) of discounts and premiums, investments mean?
This metric represents the non-cash adjustment to reconcile net income for the amortization of discounts or premiums on investment securities held by the company. It reflects the gradual recognition of interest income or expense over the life of the investment. Investors use this to understand the impact of investment accounting on reported cash flows from operations.

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