Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- Basis of Presentation and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details
Uncategorized
- Uncategorized Items - lgnd-20230930.htm

Basis of Presentation and Summary of Significant Accounting Policies - Investment Categories (Details)

v3.23.3

Basis of Presentation and Summary of Significant Accounting Policies - Investment Categories (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale
Amortized cost	$ 152,299	$ 108,778
Gross unrealized gains	34	415
Gross unrealized losses	(5,786)	(5,451)
Estimated fair value	146,547	103,742
Total short-term investments	171,227	166,864
Bank deposits
Debt Securities, Available-for-sale
Amortized cost	28,972	5,012
Gross unrealized gains	11	2
Gross unrealized losses	(11)	(34)
Estimated fair value	28,972	4,980
Bond fund
Debt Securities, Available-for-sale
Amortized cost	84,811	81,815
Gross unrealized gains	0	0
Gross unrealized losses	(808)	(1,050)
Estimated fair value	84,003	80,765
Commercial paper
Debt Securities, Available-for-sale
Amortized cost	18,935	7,211
Gross unrealized gains	0	3
Gross unrealized losses	(4)	0
Estimated fair value	18,931	7,214
Corporate bonds
Debt Securities, Available-for-sale
Amortized cost	8,077	6,701
Gross unrealized gains	1	13
Gross unrealized losses	(35)	(58)
Estimated fair value	8,043	6,656
Corporate equity securities
Debt Securities, Available-for-sale
Amortized cost	5,775	5,807
Gross unrealized gains	0	262
Gross unrealized losses	(4,903)	(4,239)
Estimated fair value	872	1,830
Municipal bonds
Debt Securities, Available-for-sale
Amortized cost	1,027
Gross unrealized gains	0
Gross unrealized losses	(6)
Estimated fair value	1,021
US government securities
Debt Securities, Available-for-sale
Amortized cost	4,702	2,232
Gross unrealized gains	0	0
Gross unrealized losses	(19)	(70)
Estimated fair value	4,683	2,162
Warrants
Debt Securities, Available-for-sale
Amortized cost	0	0
Gross unrealized gains	22	135
Gross unrealized losses	0	0
Estimated fair value	22	135
Common Stock
Debt Securities, Available-for-sale
Viking common stock	$ 24,680	$ 63,122

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