LGNDHIGH SIGNALFINANCIAL10-K

Ligand Pharmaceuticals delivered exceptional financial performance with revenue surging 323% to $141.1M and swinging from a $4.0M loss to $124.5M profit, while simultaneously dramatically expanding its balance sheet with total assets growing 66% to $1.6B.

This represents a transformational year for LGND, suggesting major deal closures, milestone payments, or strategic acquisitions that fundamentally altered the company's scale and profitability. The massive increase in total liabilities to $543.4M alongside asset growth indicates significant new obligations or debt, requiring careful analysis of the underlying transactions driving these changes.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

LGND experienced explosive growth across virtually all financial metrics, with revenue jumping over 300% and the company swinging decisively to profitability despite R&D spending nearly tripling to $81.2M. The balance sheet expanded dramatically with total assets reaching $1.6B and cash more than doubling to $174.9M, though total liabilities surged nearly 400% to $543.4M. This financial transformation suggests major strategic transactions or partnership deals that have fundamentally repositioned the company, though the massive liability increase warrants scrutiny of the underlying deal structures and future obligations.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+3186.6%
-$4.0M$124.5M

Net income grew 3186.6% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
+388.1%
$111.3M$543.4M

Liabilities grew 388.1% — significant increase in debt or obligations, assess impact on financial flexibility.

Revenue
P&L
+322.8%
$33.4M$141.1M

Strong top-line growth of 322.8% — accelerating demand or successful expansion into new markets.

Operating Income
P&L
+281.4%
-$22.6M$41.0M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

R&D Expense
P&L
+278.9%
$21.4M$81.2M

R&D investment increased 278.9% — signals commitment to future product development, though near-term margin impact.

Current Assets
Balance Sheet
+151%
$331.6M$832.3M

Current assets grew 151% — improving short-term liquidity or inventory/receivables build.

Cash & Equivalents
Balance Sheet
+141.9%
$72.3M$174.9M

Cash position surged 141.9% — strong cash generation or capital raise providing significant financial cushion.

Capital Expenditure
Cash Flow
-75.2%
$1.8M$452K

Capex reduced 75.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Total Assets
Balance Sheet
+65.7%
$941.8M$1.6B

Asset base grew 65.7% — expansion through organic growth, acquisitions, or capital deployment.

Interest Expense
P&L
-63.5%
$1.8M$656K

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
As of February 24, 2026, the Registrant had 19,941,141 shares of Common Stock outstanding.
Form 10-K - Summary 113 Signatures 118 GLOSSARY OF TERMS AND ABBREVIATIONS Abbreviation Definition 2023 Notes $750.0 million aggregate principal amount of 0.75% convertible senior unsecured notes due 2023 2030 Notes $460.0 million aggregate principal amount of 0.75% convertible senior unsecured notes due 2030 Acrotech Acrotech Biopharma Inc.
Adalvo Adalvo Limited Agenus Agenus Inc., Agenus Royalty Fund, LLC, and/or Agenus Holdings 2024, LLC Aldeyra Aldeyra Therapeutics, Inc.
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REMOVED
As of February 25, 2025, the Registrant had 19,255,353 shares of Common Stock outstanding.
Form 10-K - Summary 104 Signatures 109 GLOSSARY OF TERMS AND ABBREVIATIONS Abbreviation Definition 2023 Notes $750.0 million aggregate principal amount of convertible senior unsecured notes due 2023 Agenus Agenus Inc., Agenus Royalty Fund, LLC, and/or Agenus Holdings 2024, LLC Aldeyra Aldeyra Therapeutics, Inc.
ASC Accounting Standards Codification ASU Accounting Standards Update Aziyo Aziyo Med, LLC Baxter Baxter International, Inc.
BLA Biologics license application CASI CASI Pharmaceuticals, Inc.
cGMP Current Good Manufacturing Practice Company Ligand Pharmaceuticals Incorporated, including subsidiaries Convertible Note Senior Convertible Promissory Note COPD Chronic obstructive pulmonary disease Cormatrix Cormatrix Cardiovascular, Inc.
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