{"filing":{"accession_number":"0001801198-26-000022","cik":"0001801198","ticker":"LEGN","company_name":"Legend Biotech Corp","form":"6-K","filing_date":"2026-08-11","report_date":"2026-06-30","primary_document":"legn-20260630.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1801198/000180119826000022/legn-20260630.htm"},"events":[{"id":26886,"run_id":24454,"accession_number":"0001801198-26-000022","anchor_item_number":"EX-99.1","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"Legend Biotech disclosed Q2 2026 unaudited financial results including revenue of $387.5 million and net income of $33.2 million, along with consolidated financial statements for the three and six months ended June 30, 2026 and management commentary on business performance and clinical milestones.","company_name":"Legend Biotech Corp","ticker":"LEGN","filing_date":"2026-08-11","form":"6-K","submitted_at":null,"items":[{"id":28176,"accession_number":"0001801198-26-000022","item_number":"EX-99.1","item_title":"a991earningsreleaseq22026.htm","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a quarterly earnings release for Q2 2026 disclosing unaudited financial results including revenue of $387.5 million, net income of $33.2 million, and key operational metrics. The document presents consolidated statements of profit/loss, financial position, and cash flow for the three and six months ended June 30, 2026, along with management commentary on business performance and clinical milestones. This is a material event affecting investor assessment of the registrant's financial performance and operational trajectory.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-11T11:55:41.034302+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":26887,"run_id":24454,"accession_number":"0001801198-26-000022","anchor_item_number":"EX-99.4","event_type":"legal_other","event_domain":"legal","is_material":false,"confidence":0.75,"summary":"Legend Biotech disclosed supplemental risk factors addressing transfer pricing and tax compliance matters across multiple jurisdictions, including ongoing negotiations with PRC tax authorities regarding an advance pricing agreement and potential audit risks, but no material tax assessment or triggering event occurred.","company_name":"Legend Biotech Corp","ticker":"LEGN","filing_date":"2026-08-11","form":"6-K","submitted_at":null,"items":[{"id":28177,"accession_number":"0001801198-26-000022","item_number":"EX-99.4","item_title":"exhibit994-supplementalris.htm","event_type":"legal_other","event_domain":"legal","is_material":false,"confidence":0.75,"reasoning":"This exhibit is a supplemental risk factor disclosure addressing transfer pricing and tax compliance matters across multiple jurisdictions (US, Ireland, Belgium, PRC). The disclosure describes ongoing negotiations with PRC tax authorities regarding an advance pricing agreement (APA) and potential audit risks, but does not report a material tax assessment, covenant breach, or other discrete triggering event. It is a forward-looking risk disclosure rather than a material event, and the filing explicitly states \"there has been no material change to the risk factors disclosed in our Annual Report\" other than this addition.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-11T11:55:41.034302+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28176,"accession_number":"0001801198-26-000022","item_number":"EX-99.1","item_title":"a991earningsreleaseq22026.htm","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"This is a quarterly earnings release for Q2 2026 disclosing unaudited financial results including revenue of $387.5 million, net income of $33.2 million, and key operational metrics. The document presents consolidated statements of profit/loss, financial position, and cash flow for the three and six months ended June 30, 2026, along with management commentary on business performance and clinical milestones. This is a material event affecting investor assessment of the registrant's financial performance and operational trajectory.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-11T11:55:41.034302+00:00","company_name":"Legend Biotech Corp","ticker":"LEGN","filing_date":"2026-08-11"},{"id":28177,"accession_number":"0001801198-26-000022","item_number":"EX-99.4","item_title":"exhibit994-supplementalris.htm","event_type":"legal_other","event_domain":"legal","is_material":false,"confidence":0.75,"reasoning":"This exhibit is a supplemental risk factor disclosure addressing transfer pricing and tax compliance matters across multiple jurisdictions (US, Ireland, Belgium, PRC). The disclosure describes ongoing negotiations with PRC tax authorities regarding an advance pricing agreement (APA) and potential audit risks, but does not report a material tax assessment, covenant breach, or other discrete triggering event. It is a forward-looking risk disclosure rather than a material event, and the filing explicitly states \"there has been no material change to the risk factors disclosed in our Annual Report\" other than this addition.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-11T11:55:41.034302+00:00","company_name":"Legend Biotech Corp","ticker":"LEGN","filing_date":"2026-08-11"}]}