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Ligand Pharmaceuticals financial statements

리간드 파머슈티컬NASDAQ:LGND · Nasdaq · Healthcare · sector #17
$293.26-1.24%
2026-10-07 close

Ligand Pharmaceuticals's published financial data is dated 2026-10-04. 2024 revenue was $167M. 2024 operating profit was −$23M.

Reported results

Financial safety

Reference indicatorAs of 2024
Safe zoneFinancial-metric reference signal
Altman Z'' zoneZ'' 11.45
Distress
Grey
Safe
The marker shows the current Z'' value within the displayed zones.
Altman Z''
11.45
Beneish M-Score
-2.94

No statistical flag

Sloan accrual
-10.73%

부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.

Factual information, not investment advice.

Earnings quality · Piotroski F-Score

5/9Moderate

Piotroski measures year-over-year financial improvement, not absolute quality.

Financial improvement score5/9

Profitability

  • Positive ROANot passed
  • Positive OCFPass
  • Improving ΔROANot passed
  • Accruals (OCF > net income)Pass

Leverage & liquidity

  • Lower debtNot passed
  • Higher current ratioNot passed
  • No new sharesPass

Efficiency

  • Higher gross marginPass
  • Higher asset turnoverPass

Calculation note: F7(신주)은 equity/asset 유지로 근사

Already-stable companies may score lower when year-over-year improvement is limited.

Factual information, not investment advice.

Forensic signals

Anomaly and structural signals observed in the financial statements.

Margin trendWarning

영업이익률 악화 (9.2% → -13.5%, -22.7%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Margin trendWarning

영업외손익 급변 (영업이익 대비 95% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Factual information, not investment advice.

Risk sensitivity — adverse assumptions

Metric changes under stated assumptions; not a forecast or investment advice.

Base metrics

Operating margin
-13.5%
Interest coverage
-7.4x
Return on equity (ROE)
-0.5%

Operating margin −5pp

Operating loss
Interest coverageBase -7.4x adverse case -10.2x
Return on equity (ROE)Base -0.5% adverse case -4.1%

Revenue −15%

Interest coverage risk
Interest coverageBase -7.4x adverse case -6.3x
Return on equity (ROE)Base -0.5% adverse case -2.7%

Interest rate +2pp

Interest coverage risk
Interest coverageBase -7.4x adverse case -4.3x
Return on equity (ROE)Base -0.5% adverse case -3.4%

Interest coverage limit

Already below the limit by 15.3pp

Interest coverage limit at an operating margin of 1.8%

Interest expense coverage threshold

Ligand Pharmaceuticals notifications

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