# Acacia Research Corp: financial statements, quarterly ACTG · Nasdaq · CIK 934549 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31 Pages: [Overview](/companies/actg.md) · [Financials](/companies/actg/financials.md) · [Filings](/companies/actg/filings.md) · [Insiders](/companies/actg/insiders.md) Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/actg/financials.md?period=annual). ## Income statement | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Revenue | $m | [10.1](/filings/0000934549-24-000068.md) | [92.3 d](/filings/0000934549-25-000004.md) | [24.3](/filings/0000934549-25-000021.md) | [25.8](/filings/0000934549-25-000042.md) | [23.3](/filings/0000934549-25-000054.md) | [48.8 d](/filings/0000934549-26-000010.md) | [124](/filings/0000934549-26-000025.md) | [51.2](/filings/0000934549-26-000034.md) | [59.4](/filings/0000934549-25-000054.md) | [50.1 d](/filings/0000934549-26-000010.md) | [54.2](/filings/0000934549-26-000025.md) | [115](/filings/0000934549-26-000034.md) | | Cost of revenue | $m | [9.8](/filings/0000934549-24-000068.md) | [24.1 d](/filings/0000934549-25-000004.md) | [12.4](/filings/0000934549-25-000021.md) | [19.1](/filings/0000934549-25-000042.md) | [21.0](/filings/0000934549-25-000054.md) | [40.3 d](/filings/0000934549-26-000010.md) | [65.5](/filings/0000934549-26-000025.md) | [44.7](/filings/0000934549-26-000034.md) | [46.8](/filings/0000934549-25-000054.md) | [43.7 d](/filings/0000934549-26-000010.md) | [42.2](/filings/0000934549-26-000025.md) | [83.9](/filings/0000934549-26-000034.md) | | Gross profit | $m | [0.2](/filings/0000934549-24-000068.md) | [68.2 d](/filings/0000934549-25-000004.md) | [12.0](/filings/0000934549-25-000021.md) | [6.8](/filings/0000934549-25-000042.md) | [2.4](/filings/0000934549-25-000054.md) | [8.6 d](/filings/0000934549-26-000010.md) | [58.9](/filings/0000934549-26-000025.md) | [6.5](/filings/0000934549-26-000034.md) | [12.6](/filings/0000934549-25-000054.md) | [6.4 d](/filings/0000934549-26-000010.md) | [12.1](/filings/0000934549-26-000025.md) | [30.7](/filings/0000934549-26-000034.md) | | Research and development | $m | [0.2](/filings/0000934549-24-000068.md) | [0.1 d](/filings/0000934549-24-000023.md) | [0.1](/filings/0000934549-24-000046.md) | [0.2](/filings/0000934549-24-000063.md) | [0.1](/filings/0000934549-24-000068.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Operating income | $m | [(13.2)](/filings/0000934549-24-000068.md) | [55.9 d](/filings/0000934549-25-000004.md) | [(2.1)](/filings/0000934549-25-000021.md) | [(4.8)](/filings/0000934549-25-000042.md) | [(10.3)](/filings/0000934549-25-000054.md) | [(15.8) d](/filings/0000934549-26-000010.md) | [38.3](/filings/0000934549-26-000025.md) | [(12.4)](/filings/0000934549-26-000034.md) | [(6.4)](/filings/0000934549-25-000054.md) | [(13.1) d](/filings/0000934549-26-000010.md) | [(8.4)](/filings/0000934549-26-000025.md) | [8.5](/filings/0000934549-26-000034.md) | | Income tax | $m | [(0.2)](/filings/0000934549-24-000068.md) | [(2.1) d](/filings/0000934549-25-000004.md) | [(1.1)](/filings/0000934549-25-000021.md) | [(7.1)](/filings/0000934549-25-000042.md) | [5.5](/filings/0000934549-25-000054.md) | [(0.8) d](/filings/0000934549-26-000010.md) | [6.1](/filings/0000934549-26-000025.md) | [0.5](/filings/0000934549-26-000034.md) | [(1.0)](/filings/0000934549-25-000054.md) | [1.2 d](/filings/0000934549-26-000010.md) | [(2.6)](/filings/0000934549-26-000025.md) | [(1.3)](/filings/0000934549-26-000034.md) | | Net income | $m | [1.6](/filings/0000934549-24-000068.md) | [74.8 d](/filings/0000934549-25-000004.md) | [(0.2)](/filings/0000934549-25-000021.md) | [(8.4)](/filings/0000934549-25-000042.md) | [(14.0)](/filings/0000934549-25-000054.md) | [(13.4) d](/filings/0000934549-26-000010.md) | [24.3](/filings/0000934549-26-000025.md) | [(3.3)](/filings/0000934549-26-000034.md) | [(2.7)](/filings/0000934549-25-000054.md) | [3.4 d](/filings/0000934549-26-000010.md) | [(15.7)](/filings/0000934549-26-000025.md) | [0.0](/filings/0000934549-26-000034.md) | | Diluted EPS | $ per share | [(0.03)](/filings/0000934549-24-000068.md) | not reported | [0.00](/filings/0000934549-25-000021.md) | [(0.08)](/filings/0000934549-25-000042.md) | [(0.14)](/filings/0000934549-25-000054.md) | not reported | [0.25](/filings/0000934549-26-000025.md) | [(0.03)](/filings/0000934549-26-000034.md) | [(0.03)](/filings/0000934549-25-000054.md) | not reported | [(0.16)](/filings/0000934549-26-000025.md) | [0.00](/filings/0000934549-26-000034.md) | | Basic EPS | $ per share | [(0.02)](/filings/0000934549-24-000068.md) | not reported | [0.00](/filings/0000934549-25-000021.md) | [(0.08)](/filings/0000934549-25-000042.md) | [(0.14)](/filings/0000934549-25-000054.md) | not reported | [0.25](/filings/0000934549-26-000025.md) | [(0.03)](/filings/0000934549-26-000034.md) | [(0.03)](/filings/0000934549-25-000054.md) | not reported | [(0.16)](/filings/0000934549-26-000025.md) | [0.00](/filings/0000934549-26-000034.md) | - Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax - Cost of revenue: us-gaap:CostOfRevenue - Gross profit: us-gaap:GrossProfit - Research and development: us-gaap:ResearchAndDevelopmentExpense - Operating income: us-gaap:OperatingIncomeLoss - Income tax: us-gaap:IncomeTaxExpenseBenefit - Net income: us-gaap:NetIncomeLoss - Diluted EPS: us-gaap:EarningsPerShareDiluted - Basic EPS: us-gaap:EarningsPerShareBasic ## Balance sheet | Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Cash and equivalents | $m | [345](/filings/0000934549-23-000100.md) | [340](/filings/0000934549-25-000004.md) | [439](/filings/0000934549-24-000046.md) | [387](/filings/0000934549-24-000063.md) | [360](/filings/0000934549-24-000068.md) | [274](/filings/0000934549-26-000010.md) | [272](/filings/0000934549-25-000021.md) | [317](/filings/0000934549-25-000042.md) | [302](/filings/0000934549-25-000054.md) | [307](/filings/0000934549-26-000034.md) | [308](/filings/0000934549-26-000025.md) | [308](/filings/0000934549-26-000034.md) | | Current assets | $m | [484](/filings/0000934549-23-000100.md) | [555](/filings/0000934549-25-000004.md) | [553](/filings/0000934549-24-000046.md) | [494](/filings/0000934549-24-000063.md) | [458](/filings/0000934549-24-000068.md) | [420](/filings/0000934549-26-000010.md) | [465](/filings/0000934549-25-000021.md) | [444](/filings/0000934549-25-000042.md) | [441](/filings/0000934549-25-000054.md) | [450](/filings/0000934549-26-000034.md) | [431](/filings/0000934549-26-000025.md) | [466](/filings/0000934549-26-000034.md) | | Total assets | $m | [529](/filings/0000934549-23-000100.md) | [634](/filings/0000934549-25-000004.md) | [632](/filings/0000934549-24-000046.md) | [754](/filings/0000934549-24-000063.md) | [708](/filings/0000934549-24-000068.md) | [756](/filings/0000934549-26-000010.md) | [802](/filings/0000934549-25-000021.md) | [776](/filings/0000934549-25-000042.md) | [769](/filings/0000934549-25-000054.md) | [771](/filings/0000934549-26-000034.md) | [756](/filings/0000934549-26-000025.md) | [792](/filings/0000934549-26-000034.md) | | Current liabilities | $m | [21.4](/filings/0000934549-23-000100.md) | [27.6](/filings/0000934549-25-000004.md) | [25.8](/filings/0000934549-24-000046.md) | [44.2](/filings/0000934549-24-000063.md) | [27.9](/filings/0000934549-24-000068.md) | [49.6](/filings/0000934549-26-000010.md) | [75.5](/filings/0000934549-25-000021.md) | [50.4](/filings/0000934549-25-000042.md) | [51.0](/filings/0000934549-25-000054.md) | [49.0](/filings/0000934549-26-000034.md) | [50.4](/filings/0000934549-26-000025.md) | [97.8](/filings/0000934549-26-000034.md) | | Total liabilities | $m | [25.5](/filings/0000934549-23-000100.md) | [43.9](/filings/0000934549-25-000004.md) | [42.1](/filings/0000934549-24-000046.md) | [157](/filings/0000934549-24-000063.md) | [129](/filings/0000934549-24-000068.md) | [204](/filings/0000934549-26-000010.md) | [224](/filings/0000934549-25-000021.md) | [198](/filings/0000934549-25-000042.md) | [192](/filings/0000934549-25-000054.md) | [187](/filings/0000934549-26-000034.md) | [189](/filings/0000934549-26-000025.md) | [235](/filings/0000934549-26-000034.md) | | Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [91.9](/filings/0000934549-26-000010.md) | [91.0](/filings/0000934549-26-000025.md) | [90.9](/filings/0000934549-26-000034.md) | | Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | [2.4](/filings/0000934549-26-000010.md) | [2.4](/filings/0000934549-25-000021.md) | [2.4](/filings/0000934549-25-000042.md) | [0.0](/filings/0000934549-25-000054.md) | [0.0](/filings/0000934549-26-000010.md) | not reported | not reported | | Shareholders' equity | $m | [493](/filings/0000934549-23-000100.md) | [568](/filings/0000934549-25-000004.md) | [568](/filings/0000934549-24-000046.md) | [561](/filings/0000934549-24-000063.md) | [540](/filings/0000934549-24-000068.md) | [515](/filings/0000934549-26-000010.md) | [540](/filings/0000934549-25-000021.md) | [539](/filings/0000934549-25-000042.md) | [538](/filings/0000934549-25-000054.md) | [543](/filings/0000934549-26-000034.md) | [529](/filings/0000934549-26-000025.md) | [527](/filings/0000934549-26-000034.md) | - Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue - Current assets: us-gaap:AssetsCurrent - Total assets: us-gaap:Assets - Current liabilities: us-gaap:LiabilitiesCurrent - Total liabilities: us-gaap:Liabilities - Long-term debt: us-gaap:LongTermDebt - Current portion of debt: us-gaap:LongTermDebtCurrent - Shareholders' equity: us-gaap:StockholdersEquity ## Cash flow | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Operating cash flow | $m | [1.2 d](/filings/0000934549-24-000068.md) | [(4.5) d](/filings/0000934549-25-000004.md) | [54.8](/filings/0000934549-25-000021.md) | [16.1 d](/filings/0000934549-25-000042.md) | [(0.6) d](/filings/0000934549-25-000054.md) | [(20.3) d](/filings/0000934549-26-000010.md) | [2.4](/filings/0000934549-26-000025.md) | [50.1 d](/filings/0000934549-26-000034.md) | [9.5 d](/filings/0000934549-25-000054.md) | [13.2 d](/filings/0000934549-26-000010.md) | [3.4](/filings/0000934549-26-000025.md) | [3.9 d](/filings/0000934549-26-000034.md) | | Capital expenditure | $m | [0.0 d](/filings/0000934549-24-000068.md) | [0.0 d](/filings/0000934549-25-000004.md) | [0.3](/filings/0000934549-25-000021.md) | [143 d](/filings/0000934549-24-000063.md) | [2.2 d](/filings/0000934549-24-000068.md) | [3.3 d](/filings/0000934549-25-000004.md) | [2.1](/filings/0000934549-25-000021.md) | not reported | not reported | not reported | not reported | not reported | | Dividends paid | $m | [0.0 d](/filings/0000934549-24-000068.md) | [0.0 d](/filings/0000934549-25-000004.md) | [0.0](/filings/0000934549-24-000046.md) | [0.0 d](/filings/0000934549-24-000063.md) | [0.0 d](/filings/0000934549-24-000068.md) | [0.0 d](/filings/0000934549-25-000004.md) | not reported | not reported | not reported | not reported | not reported | not reported | | Share repurchases | $m | [0.0 d](/filings/0000934549-24-000068.md) | [0.0 d](/filings/0000934549-25-000004.md) | not reported | not reported | not reported | [13.0 d](/filings/0000934549-26-000010.md) | not reported | not reported | not reported | [0.0 d](/filings/0000934549-26-000010.md) | not reported | not reported | - Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities - Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment - Dividends paid: us-gaap:PaymentsOfDividends - Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock ## Shares | Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Diluted shares (weighted) | millions of shares | [71.2](/filings/0000934549-23-000100.md) | [89.1](/filings/0000934549-24-000046.md) | [58.4](/filings/0000934549-24-000063.md) | [99.1](/filings/0000934549-24-000068.md) | [99.7](/filings/0000934549-25-000021.md) | [100](/filings/0000934549-25-000042.md) | [99.9](/filings/0000934549-25-000054.md) | [97.0](/filings/0000934549-26-000025.md) | [96.2](/filings/0000934549-26-000034.md) | [96.4](/filings/0000934549-25-000054.md) | [96.5](/filings/0000934549-26-000025.md) | [98.1](/filings/0000934549-26-000034.md) | - Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding Shares outstanding: 97,586,805 at 2026-08-03, from the cover of the [10-Q filed 2026-08-06](/filings/0000934549-26-000034.md) (dei:EntityCommonStockSharesOutstanding). Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:29 ET. No prices; not investment advice.