# ARCUTIS BIOTHERAPEUTICS, INC. (ARQT) FY2026 Q2 Balance Sheet

- Company: ARCUTIS BIOTHERAPEUTICS, INC. (ARQT)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001787306-26-000051
- Page: https://plicit.ai/financials/arqt/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/arqt-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 488,537,000 US dollars
- **Current assets**: 467,671,000 US dollars
- **Non-current assets**: 20,866,000 US dollars
- **Liabilities**: 267,958,000 US dollars
- **Current liabilities**: 160,340,000 US dollars
- **Non-current liabilities**: 107,618,000 US dollars
- **Equity**: 220,579,000 US dollars
- **Marketable securities**: 204,431,000 US dollars
- **Trade receivables, net**: 155,162,000 US dollars
- **Inventory**: 38,879,000 US dollars
- **Prepaid expenses and other current assets**: 34,770,000 US dollars
- **Cash and cash equivalents**: 34,121,000 US dollars
- **Restricted cash**: 308,000 US dollars
- **Intangible assets, net**: 13,687,000 US dollars
- **Operating lease right-of-use asset**: 4,253,000 US dollars
- **Other assets**: 2,054,000 US dollars
- **Property, plant, and equipment, net**: 872,000 US dollars
- **Accrued and other current liabilities**: 146,786,000 US dollars
- **Current portion of long-term debt, net**: 6,950,000 US dollars
- **Accounts payable**: 6,604,000 US dollars
- **Long-term debt, net**: 101,950,000 US dollars
- **Operating lease liability, long-term**: 5,237,000 US dollars
- **Other long-term liabilities**: 431,000 US dollars
- **Additional paid-in capital**: 1,355,593,000 US dollars
- **Common stock, $0.0001 par value; 300,000 shares authorized at June 30, 2026 and December 31, 2025; 125,591 and 123,333 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively**: 12,000 US dollars
- **Accumulated deficit**: negative 1,134,370,000 US dollars
- **Accumulated other comprehensive income (loss)**: negative 656,000 US dollars
- **Gross equity (calculated)**: 1,355,605,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.