$ABBV · AbbVie Inc.

AbbVie Inc. filed a current report on Form 8-K on October 5, 2026, to update its earnings guidance for acquired in-process research and development, or IPR&D, and milestone expenses. The company said its reported GAAP earnings and adjusted non-GAAP earnings for the third quarter of 2026 are expected to include $216 million of acquired IPR&D and milestones expense on a pre-tax basis. That expense represents an unfavorable impact of $0.11 to both GAAP diluted earnings per share and adjusted non-GAAP diluted earnings per share.

AbbVie noted that these third-quarter results have not been finalized and remain subject to the company’s financial statement closing procedures, so final results could differ from the preliminary estimates. The company also stated that it generally does not forecast acquired IPR&D and milestones expense because the timing and occurrence of these transactions are uncertain.

Including the third-quarter acquired IPR&D and milestones expense, AbbVie now expects full-year 2026 adjusted diluted earnings per share in the range of $13.76 to $13.96. For the third quarter of 2026, the adjusted diluted earnings per share guidance range is $3.73 to $3.77. The filing states that the information is being furnished and is not deemed filed for purposes of Section 18 of the Securities Exchange Act of 1934.