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

Subsequent Events (Details)

v3.23.3

Subsequent Events (Details) - USD ($)			9 Months Ended
Subsequent Events (Details) - USD ($)	Oct. 31, 2023	Oct. 12, 2023	Sep. 30, 2023	Sep. 30, 2022	Oct. 18, 2023
Subsequent Events
Cash payments for acquisition			$ 10,405,000	$ 0
Subsequent Event \| Tolerance Therapeutics
Subsequent Events
Interest in sales revenue (as a percent)	1.00%
Cash payments for acquisition	$ 20,000,000
Subsequent Event \| Soticlestat \| Ovid
Subsequent Events
Interest in sales revenue (as a percent)					13.00%
Consideration paid for an interest in potential development milestone					$ 30,000,000
Subsequent Event \| Revolving Credit Facility
Subsequent Events
Maximum borrowing capacity		$ 75,000,000
Subsequent Event \| Revolving Credit Facility \| Minimum
Subsequent Events
Line of credit facility, interest rate (as a percent)		0.30%
Subsequent Event \| Revolving Credit Facility \| Minimum \| Base Rate
Subsequent Events
Variable rate		0.75%
Subsequent Event \| Revolving Credit Facility \| Minimum \| Secured Overnight Financing Rate (SOFR)
Subsequent Events
Variable rate		1.75%
Subsequent Event \| Revolving Credit Facility \| Maximum
Subsequent Events
Line of credit facility, interest rate (as a percent)		0.45%
Subsequent Event \| Revolving Credit Facility \| Maximum \| Base Rate
Subsequent Events
Variable rate		1.50%
Subsequent Event \| Revolving Credit Facility \| Maximum \| Secured Overnight Financing Rate (SOFR)
Subsequent Events
Variable rate		2.50%

- Definition

Consideration Paid For An Interest In Potential Development Milestone

+ References

No definition available.

+ Details

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- Definition

Sales Contract, Interest In Sales Revenue

+ References

No definition available.

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- Definition

Percentage points added to the reference rate to compute the variable rate on the debt instrument.

+ References

No definition available.

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- Definition

Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(b),22(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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- Definition

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+ References

No definition available.

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- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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- Definition

Detail information of subsequent event by type. User is expected to use existing line items from elsewhere in the taxonomy as the primary line items for this disclosure, which is further associated with dimension and member elements pertaining to a subsequent event.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481674/830-30-50-2

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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483399/855-10-50-2

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