# LIGAND PHARMACEUTICALS INCORPORATED (LGND) FY2026 Q2 Balance Sheet

- Company: LIGAND PHARMACEUTICALS INCORPORATED (LGND)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0000886163-26-000044
- Page: https://plicit.ai/financials/lgnd/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/lgnd-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**: 2,185,875,000 US dollars
- **Current assets**: 1,457,116,000 US dollars
- **Non-current assets**: 728,759,000 US dollars
- **Liabilities**: 1,218,359,000 US dollars
- **Current liabilities**: 46,736,000 US dollars
- **Non-current liabilities**: 1,171,623,000 US dollars
- **Equity**: 967,516,000 US dollars
- **Cash and cash equivalents**: 1,006,702,000 US dollars
- **Short-term investments**: 351,056,000 US dollars
- **Accounts receivable, net**: 67,011,000 US dollars
- **Short-term portion of financial royalty assets, net**: 12,982,000 US dollars
- **Inventory**: 10,263,000 US dollars
- **Other current assets**: 6,191,000 US dollars
- **Income taxes receivable**: 2,911,000 US dollars
- **Intangible assets, net**: 209,244,000 US dollars
- **Long-term portion of financial royalty assets, net**: 194,228,000 US dollars
- **Other investments**: 114,483,000 US dollars
- **Goodwill**: 101,541,000 US dollars
- **Equity method investments**: 42,390,000 US dollars
- **Deferred income taxes, net**: 37,119,000 US dollars
- **Noncurrent derivative assets**: 17,913,000 US dollars
- **Other assets**: 11,841,000 US dollars
- **Accrued liabilities**: 31,867,000 US dollars
- **Accounts payable**: 9,405,000 US dollars
- **Income taxes payable**: 3,217,000 US dollars
- **Current operating lease liabilities**: 1,082,000 US dollars
- **Other current liabilities**: 955,000 US dollars
- **Current contingent liabilities**: 210,000 US dollars
- **Convertible senior notes, net**: 1,126,594,000 US dollars
- **Deferred income taxes, net**: 21,654,000 US dollars
- **Other long-term liabilities**: 17,216,000 US dollars
- **Long-term operating lease liabilities**: 3,777,000 US dollars
- **Long-term contingent liabilities**: 2,382,000 US dollars
- **Retained earnings**: 583,251,000 US dollars
- **Additional paid-in capital**: 379,769,000 US dollars
- **Accumulated other comprehensive income**: 4,476,000 US dollars
- **Common stock, $0.001 par value; 60,000 shares authorized; 19,920 and 19,774 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively**: 20,000 US dollars
- **Preferred stock, $0.001 par value; 5,000 shares authorized; zero issued and outstanding at June 30, 2026 and December 31, 2025**: 0 US dollars

### Chart connections

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