---
title: "Ligand制藥 (LGND.US) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/LGND.US/norm.md"
symbol: "LGND.US"
name: "Ligand制藥"
parent: "https://longbridge.com/zh-HK/quote/LGND.US.md"
datetime: "2026-05-21T02:29:05.716Z"
locales:
  - [en](https://longbridge.com/en/quote/LGND.US/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/LGND.US/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/LGND.US/norm.md)
---

# Ligand制藥 (LGND.US) — 財務報表

## 損益表 (USD)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 每股收益 | -0.6712 | 2.12 | 5.68 | 0.2400 | -2.21 |
| ROE | -5.30% | 18.21% | 52.75% | 2.39% | -20.89% |
| 營業收入 | 51.72M | 59.67M | 115.46M | 47.63M | 45.33M |
| 凈利潤 | -13.35M | 44.78M | 117.27M | 4.85M | -42.45M |
| 營業利潤 | 17.37M | 20.04M | 54.10M | 9.72M | -36.66M |
| 毛利率 | 89.52% | 89.10% | 78.50% | 80.11% | -21.18% |
| 凈利率 | -25.80% | 75.06% | 101.57% | 10.18% | -93.64% |
| 利潤含金量 | 35.67% | 43.65% | 413.28% | 61.52% | - |

## 資產負債表 (USD)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 1.53B | 1.56B | 1.48B | 948.60M | 905.43M |
| 權益乘數 | 1.54 | 1.53 | 1.55 | 1.14 | 1.14 |
| 每股凈資產 | 49.79 | 51.44 | 48.34 | 42.68 | 41.27 |
| 資產周轉率 | 0.2252 | 0.2143 | 0.2066 | 0.2067 | 0.1995 |
| 現金及短投 | 779.40M | 733.52M | 664.52M | 245.02M | 208.90M |
| 存貨與應收 | 13.27M | 9.13M | 11.90M | 15.49M | 14.61M |
| 長期投資 | 10.28M | 7.22M | 11.07M | 11.62M | 10.49M |
| 凈債務 | -327.43M | -281.98M | -213.53M | -239.28M | -204.45M |

## 現金流量表 (USD)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | 48.69M | 45.91M | 13.09M | 15.80M | -25.45M |
| 投資現金流 | -94.35M | -18.10M | -353.44M | -10.67M | 4.89M |
| 融資現金流 | -14.13M | 8.33M | 409.64M | 14.99M | -4.75M |
| 自由現金流 | 45.91M | 33.01M | 42.53M | 22.68M | -8.99M |
| 現金流充裕率 | 20719.57% | 286968.75% | 11.56% | 7148.87% | -11513.57% |
| 舉債與償債 | - | 0.0000 | 460.00M | - | - |
| 資本支出 | -228000.00 | -9000.00 | -15000.00 | -214000.00 | -214000.00 |

## 分紅方案

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
2.5美元 | 2007-04-05 | 2007-04-03 | 2007-04-19 |