# ARCUTIS BIOTHERAPEUTICS, INC. (ARQT) FY2026 YTD Q2 P&L / Income Statement

- Company: ARCUTIS BIOTHERAPEUTICS, INC. (ARQT)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001787306-26-000051
- Page: https://plicit.ai/financials/arqt/fy2026-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/arqt-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

Income statement for 2026-01-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 235,259,000 US dollars
- **Cost of sales**: 20,723,000 US dollars
- **Gross profit (calculated)**: 214,536,000 US dollars
- **Operating expenses (calculated)**: 207,196,000 US dollars
- **Income (loss) from operations**: 7,340,000 US dollars
- **Total other income (expense)**: negative 3,397,000 US dollars
- **Income (loss) before income taxes**: 3,943,000 US dollars
- **Provision for income taxes**: 229,000 US dollars
- **Segment and consolidated net income (loss)**: 3,714,000 US dollars
- **Product revenue, net**: 235,259,000 US dollars
- **Other revenue**: 0 US dollars
- **Research and development**: 50,982,000 US dollars
- **Selling, general and administrative**: 156,214,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.