Roivant Sciences Ltd 2026年季度报告

FORM 10-Q_________________________________________________ (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended June 30, 2026OR☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934Commission File Number: 001-40782 ROIVANT SCIENCES LTD. (Exact name of Registrant as specified in its Charter) 98-1173944 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 7th Floor50 BroadwayLondon SW1H 0DBUnited Kingdom (Addresses of principal executive offices)(Zip Code) +44 207400 3347(Registrant’s telephone number, including area code)Not Applicable(Former Name, former address and former fiscal year, if changed since last report) Securities registered pursuant to Section 12(b) of the Act: The Nasdaq Global Select Market Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☒Non-accelerated filer☐ If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ As of July31, 2026, the registrant had 722,323,015 common shares, par value $0.0000000341740141 per share, outstanding (the“Common Shares”). TABLE OF CONTENTS PART I—FINANCIAL INFORMATION Item 1.Financial Statements (Unaudited)4Condensed Consolidated Balance Sheets as of June 30, 2026 and March 31, 20264Condensed Consolidated Statements of Operations for the Three Months Ended June 30, 2026 and 20255Condensed Consolidated Statements of Comprehensive Loss for the Three Months Ended June 30, 2026 and20256Condensed Consolidated Statements of Shareholders’ Equity for the Three Months Ended June 30, 2026 and20257Condensed Consolidated Statements of Cash Flows for the Three Months Ended June 30, 2026 and 20258Notes to Condensed Consolidated Financial Statements9Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations23Item 3.Quantitative and Qualitative Disclosures About Market Risk34Item 4.Controls and Procedures34PART II—OTHER INFORMATIONItem 1.Legal Proceedings36Item 1A.Risk Factors36Item 2.Unregistered Sales of Equity Securities and Use of Proceeds42Item 3.Defaults Upon Senior Securities42Item 4.Mine Safety Disclosures43Item 5.Other Information43Item 6.Exhibits44SIGNATURES45 In this Quarterly Report on Form 10-Q, unless otherwise stated or as the context requires, references to “Roivant,” the“Company,” “we,” “us,” “our” or similar references refer to Roivant Sciences Ltd., together with its consolidated subsidiaries. Where You Can Find More Information We make available free of charge on our website our annual reports on Form 10-K, quarterly reports on Form 10-Q, currentreports on Form 8-K and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities ExchangeAct of 1934, as amended, as soon as reasonably practicable after we electronically file such material with, or furnish it to, theSecurities and Exchange Commission. In addition, investors and others should note that we may announce material business andfinancial information to our investors using our investor relations website (https://investor.roivant.com), filings we make with theSecurities and Exchange Commission (the “SEC”), our corporate account on the social media platform X (formerly Twitter)(@Roivant), other social media platforms, webcasts, press releases and conference calls. Similarly, Immunovant, Inc., as well as ourother subsidiaries, may announce material business and financial information to its investors and others using its investor relationswebsite (https://immunovant.com/investors), filings it makes with the SEC, social media platforms, webcasts, press releases andconference cal