Legend Biotech Corporation (LEGN) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 1.08B | 1.25B | 1.24B | 1.25B | 1.22B | 1.28B | 1.35B | 1.42B | 1.41B | 1.5B | 1.51B | 1.61B | 915.4M | 1.1B | 1.1B | 835.95M | 862.71M | 949.85M | 653.36M | 720.83M |
| Cash & Short-Term Investments | 834.63M | 948.6M | 992.59M | 967.55M | 1.01B | 1.12B | 1.21B | 1.29B | 1.3B | 1.31B | 1.42B | 1.51B | 850.12M | 1.03B | 1.03B | 783.11M | 791.26M | 882.39M | 635.93M | 692.71M |
| Cash Only | 646.42M | 901.9M | 278.89M | 266.59M | 441.7M | 286.75M | 459.28M | 201.25M | 897.57M | 1.28B | 963.47M | 1.23B | 660.05M | 786.03M | 786.03M | 379.78M | 377.79M | 688.94M | 338.33M | 488.21M |
| Short-Term Investments | 188.21M | 46.7M | 713.7M | 700.97M | 563.68M | 835.93M | 753.12M | 1.09B | 404.81M | 31M | 460.37M | 281.57M | 190.07M | 239.62M | 54.02M | 403.33M | 413.47M | 193.46M | 297.6M | 204.49M |
| Accounts Receivable | 186.61M | 250.3M | 202.57M | 228.99M | 166.85M | 124.89M | 103.98M | 101.38M | 77.96M | 157.06M | 49.69M | 62.9M | 51.82M | 44.52M | 278K | 461K | 67.1M | 58.55M | 15.34M | 26.17M |
| Days Sales Outstanding | 64.44 | 67.99 | 72.9 | 70.61 | 67.31 | 56.44 | 58.96 | 43.75 | 113.77 | 119.68 | 53.94 | 71.18 | 119.3 | 74.57 | 1.24 | 256.8 | 136.8 | 87.16 | 112.07 | 79.92 |
| Inventory | 37.1M | 32M | 29.18M | 35.59M | 30.93M | 23.9M | 23.55M | 18.87M | 22.15M | 19.43M | 18.01M | 15.2M | 12.18M | 10.35M | 10.35M | 8.16M | 2.9M | 1.75M | 1.63M | 1.7M |
| Days Inventory Outstanding | 17.68 | 22.8 | 25.84 | 30.89 | 34.59 | 29.53 | 35.18 | 36.99 | 34.56 | 53.08 | 31.4 | 9.69 | 28.47 | 33.76 | 6.55 | 29.69 | 2.57 | - | - | - |
| Other Current Assets | 5M | 1.6M | 70K | 70K | 70K | 70K | 583K | 431K | 359K | 357K | 356K | 1.25M | 1.28M | 1.27M | 248.44M | 2.07M | -15.2M | 1.44M | -13.38M | -10.91M |
| Total Non-Current Assets | 514.02M | 486.6M | 470.94M | 440.04M | 396.86M | 386.24M | 385.79M | 373.35M | 361.31M | 350.81M | 330.54M | 317.8M | 293.96M | 231.84M | 164.17M | 186.8M | 177.81M | 169.62M | 160.4M | 154.29M |
| Property, Plant & Equipment | 452.51M | 402M | 253.74M | 233.6M | 206.58M | 201.59M | 203.86M | 220.03M | 186.02M | 189.68M | 184.73M | 190.54M | 192.7M | 161.67M | 160.76M | 145.79M | 163.66M | 142.96M | 150.4M | 144.72M |
| Fixed Asset Turnover | 0.71x | 0.93x | 1.12x | 1.16x | 0.96x | 0.92x | 0.76x | 0.92x | 0.50x | 0.42x | 0.51x | 0.38x | 0.21x | 0.17x | 0.18x | 0.08x | 0.27x | 0.27x | 0.12x | 0.15x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -119.17M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 35M | 74.6M | 206.21M | 200.78M | 184.69M | 174.22M | 175.49M | 147.32M | 169.5M | 4.06M | 140.01M | 121.64M | 95.84M | 68.69M | 3.41M | 4.62M | 4.52M | 16.8M | 5.43M | 4.68M |
| Long-Term Investments | 0 | 5M | 0 | 0 | 0 | 4.36M | 4.51M | 4.4M | 4.39M | 4.36M | 4.27M | 4.21M | 4.37M | 0 | 0 | 4.47M | 4.73M | 4.71M | 0 | 0 |
| Other Non-Current Assets | 26.5M | 5M | 10.99M | 5.66M | 5.58M | 6.06M | 1.93M | 1.6M | 1.41M | 152.42M | 1.53M | 1.41M | 1.06M | 1.49M | -164.17M | 31.91M | 4.91M | 5.15M | 4.57M | 4.88M |
| Total Assets | 1.6B | 1.73B | 1.71B | 1.69B | 1.62B | 1.67B | 1.74B | 1.8B | 1.78B | 1.85B | 1.84B | 1.93B | 1.21B | 1.33B | 1.33B | 1.02B | 1.04B | 1.12B | 813.76M | 875.13M |
| Asset Turnover | 0.18x | 0.18x | 0.16x | 0.15x | 0.12x | 0.11x | 0.09x | 0.10x | 0.05x | 0.04x | 0.05x | 0.05x | 0.03x | 0.02x | 0.02x | 0.01x | 0.04x | 0.04x | 0.02x | 0.03x |
| Asset Growth % | -1.17% | 3.8% | -1.32% | -6.02% | -8.98% | -9.65% | -5.63% | -6.86% | 46.78% | 38.89% | 38.2% | 88.77% | 16.23% | 18.89% | 63.56% | 16.87% | 69.12% | 55.03% | 14.83% | 13.23% |
| Total Current Liabilities | 509.12M | 636.4M | 433.57M | 265.48M | 234.37M | 277.64M | 270.89M | 294.3M | 249.68M | 216.42M | 175.22M | 201.38M | 238.18M | 297.79M | 297.79M | 259.76M | 225.53M | 229.2M | 275.37M | 261.1M |
| Accounts Payable | 74.3M | 81.2M | 102.45M | 75.36M | 58.14M | 37.19M | 26.91M | 39.49M | 39.48M | 20.16M | 17.17M | 21.54M | 29.81M | 31.69M | 0 | 12.24M | 9.71M | 7.04M | 11.59M | 11M |
| Days Payables Outstanding | 39.78 | 68.43 | 70.94 | 61.99 | 60.13 | 39.89 | 55.06 | 71.22 | 49.58 | 52.92 | 36.61 | 18.19 | 77.72 | 103.35 | - | 58.96 | 9.27 | - | - | - |
| Short-Term Debt | 266M | 319.1M | 142.87M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 6M | 11.3M | 23.58M | 33.83M | 40.07M | 47.41M | 63.72M | 75.39M | 63.79M | 53.01M | 630K | 435K | 457K | 451K | 0 | 315K | 65.88M | 304K | 56.12M | 56.44M |
| Other Current Liabilities | 131.31M | 1M | 157.29M | 0 | 0 | 0 | 0 | 0 | 0 | 68K | 30.51M | 42.1M | 47M | 67M | 264.89M | 245.08M | 53M | 87.9M | 119.1M | 83.3M |
| Current Ratio | 2.13x | 1.96x | 2.86x | 4.71x | 5.20x | 4.62x | 4.98x | 4.84x | 5.66x | 6.92x | 8.61x | 8.01x | 3.84x | 3.69x | 3.69x | 3.22x | 3.83x | 4.14x | 2.37x | 2.76x |
| Quick Ratio | 2.05x | 1.91x | 2.80x | 4.57x | 5.07x | 4.54x | 4.90x | 4.78x | 5.57x | 6.83x | 8.51x | 7.93x | 3.79x | 3.66x | 3.66x | 3.19x | 3.81x | 4.14x | 2.37x | 2.75x |
| Cash Conversion Cycle | 42.34 | 22.36 | 27.8 | 39.51 | 41.76 | 46.08 | 39.08 | 9.51 | 98.75 | 119.84 | 48.73 | 62.68 | 70.05 | 4.98 | - | 227.53 | 130.1 | - | - | - |
| Total Non-Current Liabilities | 119.9M | 95.2M | 268.12M | 388.89M | 363.53M | 351.96M | 348.82M | 344.88M | 361.37M | 380.82M | 324.48M | 322.25M | 318.02M | 288.86M | 260.93M | 200.36M | 376.42M | 124.32M | 312.53M | 274.11M |
| Long-Term Debt | 0 | 0 | 171.93M | 310.26M | 305.75M | 301.2M | 296.62M | 291.56M | 286.4M | 281.33M | 275.91M | 270.61M | 265.86M | 260.93M | 260.93M | 189.22M | 126.71M | 120.46M | 70.54M | 17.31M |
| Capital Lease Obligations | 112.1M | 87.2M | 88.06M | 71.74M | 51.72M | 44.61M | 45.63M | 44.04M | 45.17M | 44.17M | 41.69M | 44.44M | 44.3M | 20.04M | 0 | 4.38M | 1.63M | 1.59M | 1.86M | 1.62M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.76M | -7.04M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 7.8M | 8M | 8.13M | 0 | 0 | 0 | 27K | 0 | 30K | 56K | 6.88M | 7.19M | 224K | 233K | -260.93M | 314K | 356K | 396K | 991K | 554K |
| Total Liabilities | 629.02M | 731.6M | 701.69M | 654.38M | 597.9M | 629.61M | 619.72M | 639.18M | 611.05M | 597.24M | 499.7M | 523.63M | 556.2M | 586.65M | 586.65M | 460.11M | 601.95M | 353.52M | 587.9M | 535.21M |
| Total Debt | 389.31M | 413.7M | 410.24M | 387.91M | 362.81M | 350.6M | 346.59M | 338.93M | 334.69M | 328.67M | 320.51M | 318.62M | 314.76M | 284.53M | 0 | 195.72M | 129.23M | 122.97M | 73.52M | 20.11M |
| Net Debt | -257.11M | -488.2M | 131.34M | 121.33M | -78.89M | 63.85M | -112.69M | 137.67M | -562.88M | -949.04M | -642.96M | -914.6M | -345.29M | -501.5M | -786.03M | -184.06M | -248.56M | -565.97M | -264.81M | -468.11M |
| Debt / Equity | 0.40x | 0.41x | 0.41x | 0.37x | 0.36x | 0.34x | 0.31x | 0.29x | 0.29x | 0.26x | 0.24x | 0.23x | 0.48x | 0.38x | - | 0.35x | 0.29x | 0.16x | 0.33x | 0.06x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -8.65x | -2.58x | -6.92x | -22.82x | -18.59x | 8.86x | -20.96x | -2.28x | -9.92x | -24.23x | -10.01x | -20.12x | -20.90x | -26.92x | -44.55x | -116.51x | -70.86x | -145.73x | -419.25x | -1688.73x |
| Total Equity | 967.73M | 1B | 1.01B | 1.04B | 1.02B | 1.04B | 1.12B | 1.16B | 1.16B | 1.25B | 1.34B | 1.41B | 653.16M | 744.31M | 744.31M | 562.63M | 438.56M | 765.94M | 225.87M | 339.92M |
| Equity Growth % | -4.91% | -3.69% | -9.39% | -10.65% | -12.57% | -16.85% | -16.69% | -17.63% | 78.22% | 68.12% | 79.98% | 150.08% | 48.93% | -2.82% | 229.54% | 65.52% | 112.43% | 28.13% | -32.56% | -15.23% |
| Book Value per Share | 5.24 | 5.42 | 5.48 | 5.62 | 5.54 | 5.69 | 6.11 | 6.35 | 6.40 | 6.88 | 7.37 | 8.03 | 3.95 | 4.68 | 4.74 | 3.63 | 2.84 | 5.22 | 1.56 | 2.45 |
| Total Shareholders' Equity | 967.73M | 1B | 1.01B | 1.04B | 1.02B | 1.04B | 1.12B | 1.16B | 1.16B | 1.25B | 1.34B | 1.41B | 653.16M | 744.31M | 744.31M | 562.63M | 438.56M | 765.94M | 225.87M | 339.92M |
| Common Stock | 100K | 100K | 37K | 37K | 37K | 37K | 37K | 37K | 36K | 36K | 36K | 36K | 33K | 33K | 33K | 31K | 31K | 31K | 29K | 29K |
| Retained Earnings | -2.01B | -1.96B | -1.93B | -1.89B | -1.76B | -1.66B | -1.69B | -1.56B | -1.54B | -1.48B | -1.34B | -1.28B | 0 | -966.46M | -966.46M | 0 | 0 | -520.11M | 0 | 0 |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 199.51M | 122.2M | 200.63M | 116.77M | -7.43M | -68.16M | 47.68M | -14.22M | -3.69M | 98.92M | 45.58M | 59.81M | 653.12M | 14.67M | 0 | 562.6M | 438.53M | 4.86M | 225.84M | 339.89M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |