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LQDALiquidia Corporation
$67.49$6.0B
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Liquidia Corporation (LQDA) Income Statement

10Y historyFree accessUpdated daily

Revenue growth accelerated to 18.4% YoY in 2026Q2, with gross margin expanding to 93.3% and operating margin reaching 49.8%, driven by the generic treprostinil scale-up.

Income StatementBalance SheetCash FlowRatios

LQDA Income Statement

Annual statement

LQDA Income Statement

Liquidia Corporation (LQDA) annual income statement — 10-year revenue, gross profit & net income history

AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16
Sales/Revenue450.91M158.32M14M17.49M15.94M12.85M739.63K8.07M2.71M7.26M13.22M
Revenue Growth %2233.65%1031.18%-19.97%9.75%23.98%1637.77%-90.84%198.2%-62.7%-45.08%-
Cost of Goods Sold33.93M13.24M5.88M2.89M2.86M3.02M237.71K807.19K121.39K319.76K918.78K
COGS % of Revenue-8.36%42%16.51%17.94%23.52%32.14%10%4.48%4.41%6.95%
Gross Profit416.98M145.08M8.12M14.6M13.08M9.83M501.92K7.26M2.59M6.94M12.3M
Gross Margin %92.48%91.64%58%83.49%82.06%76.48%67.86%90%95.52%95.59%93.05%
Gross Profit Growth %-1687.34%-44.4%11.65%33.02%1858.49%-93.09%180.98%-62.73%-43.58%-
Operating Expenses248.41M196.45M129.41M87.98M51.85M43.63M59.59M54.09M37.45M34.97M28.16M
OpEx % of Revenue-124.09%924.63%503.11%325.36%339.43%8056.89%670.07%1383.6%481.76%213.07%
Selling, General & Admin192.66M157.18M81.57M44.74M32.41M23.11M27.37M13.6M8.75M10.21M4.84M
SG&A % of Revenue-99.28%582.8%255.84%203.39%179.8%3700.33%168.45%323.39%140.71%36.63%
Research & Development55.75M39.28M47.84M43.24M19.43M20.52M32.22M40.49M28.7M24.75M23.32M
R&D % of Revenue-24.81%341.83%247.27%121.96%159.63%4356.57%501.62%1060.21%341.05%176.44%
Other Operating Expenses00000000000
Operating Income168.57M-51.38M-121.29M-73.38M-38.77M-33.8M-59.09M-46.82M-34.87M-28.03M-15.86M
Operating Margin %37.39%-32.45%-866.63%-419.62%-243.3%-262.95%-7989.03%-580.07%-1288.08%-386.16%-120.02%
Operating Income Growth %-57.64%-65.29%-89.28%-14.71%42.8%-26.2%-34.29%-24.4%-76.69%-
EBITDA170.27M-49.85M-119.1M-71.21M-35.12M-28.18M-55.97M-44.03M-33.32M-27.1M-15.21M
EBITDA Margin %37.76%-31.49%-850.94%-407.17%-220.41%-219.29%-7567.72%-545.46%-1231.05%-373.32%-115.09%
EBITDA Growth %224.86%58.15%-67.26%-102.73%-24.62%49.65%-27.12%-32.13%-22.98%-78.13%-
D&A (Non-Cash Add-back)1.69M1.53M2.2M2.18M3.65M5.61M3.12M2.79M1.54M931.93K651.56K
EBIT176.13M-44.75M-117.91M-72.23M-38.68M-33.82M-58.9M-46.21M-34.15M-16.14M-15.85M
Net Interest Income-19.07M-17.55M-4.83M-2.81M-1.25M-729K-673.64K-759.91K-18.68M-13.01M-70.96K
Interest Income7.56M6.62M7.65M3.47M1.09M33K184.36K613.72K304.98K26814.91K
Interest Expense26.63M24.17M12.49M6.27M2.34M762K858K1.37M18.99M13.01M85.86K
Other Income/Expense-19.07M-17.55M-9.1M-5.12M-2.25M-782K-673.64K-759.91K-18.27M-1.13M-70.96K
Pretax Income149.5M-68.92M-130.39M-78.5M-41.02M-34.58M-59.76M-47.58M-53.14M-29.15M-15.93M
Pretax Margin %33.16%-43.53%-931.65%-448.89%-257.39%-269.03%-8080.11%-589.48%-1962.92%-401.68%-120.56%
Income Tax10.89M00000000014.91K
Effective Tax Rate %7.29%0%0%0%0%0%0%0%0%0%-0.09%
Net Income138.61M-68.92M-130.39M-78.5M-41.02M-34.58M-59.76M-47.58M-53.14M-29.15M-15.93M
Net Margin %30.74%-43.53%-931.65%-448.89%-257.39%-269.03%-8080.11%-589.48%-1962.92%-401.68%-120.56%
Net Income Growth %197.98%47.14%-66.1%-91.4%-18.61%42.14%-25.6%10.45%-82.26%-82.97%-
Net Income (Continuing)138.61M-68.92M-130.39M-78.5M-41.02M-34.58M-59.76M-47.58M-53.14M-29.15M-15.93M
Discontinued Operations00000000000
Minority Interest00000000000
EPS (Diluted)1.37-0.80-1.66-1.21-0.67-0.70-1.76-2.51-7.42-3.40-1.86
EPS Growth %181.01%51.81%-37.19%-80.6%4.29%60.23%29.88%66.17%-118.24%-82.8%-
EPS (Basic)--0.80-1.66-1.21-0.67-0.70-1.76-2.51-7.42-3.40-1.86
Diluted Shares Outstanding101.4M86.06M78.71M64.99M60.96M49.68M33.89M18.48M7.16M8.59M8.59M
Basic Shares Outstanding88.89M86.06M78.71M64.99M60.96M49.68M33.89M18.48M7.16M8.59M8.59M
Dividend Payout Ratio-----------

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetAdequate
Cash FlowImproving
Top Statement Risk

Litigation and cash burn

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Revenue Inflection from Generic Scale-Up

Revenue surged 1031% year-over-year in 2025Q2, reaching $171.7M in 2026Q2, driven by generic treprostinil distribution. According to the latest income statement, growth accelerated from 11.2% in 2025Q3 to 18.4% in 2026Q2, indicating a scaling distribution network.

The revenue trajectory shows a dramatic inflection beginning in 2025Q2, when revenue jumped from $8.8M to $54.3M in the following quarter, reflecting the initial ramp of generic treprostinil sales. Sequential growth continued, with 2026Q1 and 2026Q2 posting 44.5% and 29.2% quarter-over-quarter increases, respectively. This suggests the company is successfully capturing share in the treprostinil market, though the sustainability of this growth rate is uncertain as it is tied to the timing of distribution agreements and potential competition.

Gross Margin Expansion Signals Pricing Power

Gross margin improved from 40.9% in 2024Q1 to 93.3% in 2026Q2, as reported in financial statements. This expansion reflects the shift from low-margin initial sales to higher-margin generic treprostinil, though sustainability depends on YUTREPIA's launch and manufacturing scale.

The gross margin trajectory is striking: it more than doubled from 40.9% in 2024Q1 to 93.3% by 2026Q2, indicating that the company has achieved significant economies of scale in its generic product line. The low COGS relative to revenue suggests a favorable pricing environment for treprostinil, but investors should monitor whether this margin can be maintained as YUTREPIA, a branded product, enters the mix and as potential pricing pressure from competitors like United Therapeutics intensifies.

Operating Leverage Emerges as Revenue Scales

Operating margin swung from -12.4% in 2024Q4 to 49.8% in 2026Q2, as per the income statement data. This dramatic improvement indicates that fixed costs are being spread over a larger revenue base, though SG&A and R&D expenses remain elevated.

The operating leverage is evident: while revenue grew over 50-fold from 2024Q1 to 2026Q2, operating expenses (R&D + SG&A) only increased from $30M to $74.6M, a 2.5x increase. This has allowed operating income to turn from a loss of $28.8M to a profit of $85.5M. However, the absolute level of SG&A ($57.4M in 2026Q2) remains high relative to the company's historical revenue, suggesting that if revenue growth stalls, margins could compress quickly.

Earnings Quality Tempered by SBC and Legal Costs

Net income turned positive in 2026Q1, with EPS of $0.52, but stock-based compensation of $29.5M in that quarter, as disclosed in the income statement, inflates reported earnings. Excluding SBC, earnings quality appears lower, and legal expenses are embedded in SG&A.

The reported net income of $74.7M in 2026Q2 is a significant turnaround from losses in prior quarters, but the quality of these earnings warrants scrutiny. SBC of $10.4M in 2026Q2, while lower than the $29.5M in 2026Q1, still represents a meaningful non-cash expense that reduces the true economic profitability. Additionally, ongoing litigation costs are likely included in SG&A, which may not be recurring once legal disputes are resolved. Investors should adjust for these items to assess the underlying cash-generating ability of the business.

SG&A Surge Reflects Commercial Investment

SG&A expenses grew from $20.2M in 2024Q1 to $57.4M in 2026Q2, as per the income statement, outpacing revenue growth in absolute terms. This increase likely reflects investments in sales infrastructure and legal defense, which may be necessary to support YUTREPIA's launch.

The cost structure is dominated by SG&A, which has more than doubled since 2024, while R&D has remained relatively stable around $10-17M per quarter. This suggests that management is prioritizing commercial readiness and legal defense over research, which is consistent with a company transitioning from development to commercialization. However, the high SG&A burden, if not accompanied by sustained revenue growth, could pressure margins. The company's ability to manage these costs while scaling will be critical to achieving profitability.

2025Q2 Marks the Turning Point

The inflection occurred in 2025Q2, when revenue jumped from $3.1M to $8.8M and operating loss narrowed, as reported in the income statement. This quarter marked the beginning of the generic treprostinil revenue ramp, which has since driven profitability.

The most significant inflection in the income statement history is the transition from a pre-revenue development-stage company to a commercial entity, which began in 2025Q2. Prior to that, revenue was minimal and operating losses were consistent. The subsequent quarters show a clear upward trajectory in revenue and margins, culminating in the first profitable quarter in 2026Q1. This inflection was driven by the successful commercialization of generic treprostinil, and its lasting impact is the establishment of a revenue base that can fund ongoing operations and the potential launch of YUTREPIA.

What Could Invalidate the Base Case

Despite strong recent growth, the 1031% YoY revenue surge in 2025Q2 is from a low base and may not be sustainable. As reported in the income statement, operating income turned positive only in 2026Q1, and ongoing litigation could delay YUTREPIA, pressuring margins.

Short-sellers would likely focus on the sustainability of the revenue growth, which is heavily dependent on generic treprostinil distribution agreements that may face pricing pressure or competition. The company's profitability is recent and could be reversed if legal setbacks delay YUTREPIA's full launch, forcing additional spending on litigation and commercial infrastructure. Furthermore, the high gross margin of 93.3% may not be sustainable as YUTREPIA, a branded product, introduces different cost structures and potential rebates. Investors should monitor the cash burn rate and the outcome of the '327 patent litigation, as an adverse ruling could significantly impair the company's growth prospects.

LQDA — Frequently Asked Questions

Quick answers to the most common questions about buying LQDA stock.

What was Liquidia Corporation's (LQDA) revenue in 2025?

For fiscal year 2025, Liquidia Corporation (LQDA) reported total revenue of $158.3M. This represents a 1097.9% increase compared to $13.2M in 2016.

Is Liquidia Corporation (LQDA) profitable?

Liquidia Corporation (LQDA) reported a net loss of $68.9M for the fiscal year ending 2025.

What is Liquidia Corporation's operating profit margin?

Liquidia Corporation (LQDA) reported an operating income of $-51.4M, resulting in an operating profit margin of -32.5%. This margin reflects the operational efficiency of the business before interest and taxes.

What is Liquidia Corporation's gross profit and gross margin?

Liquidia Corporation (LQDA) generated $145.1M in gross profit for the year, representing a gross profit margin of 91.6%. This demonstrates the company's core pricing power and production efficiency.