ABBV: Financial results

Item 2.02 Results of Operations and Financial Condition Reported GAAP earnings and adjusted non-GAAP earnings for the second quarter of 2026 are expected to include acquired IPR&D and milestones expense of $291 million on a pre-tax basis, representing an unfavorable impact of $0.17 to both GAAP diluted earnings per share and adjusted non-GAAP diluted earnings per share. Results for the quarter ended June 30, 2026 have not been finalized and are subject to our financial statement closing procedures. There can be no assurance that our final results will not differ from these preliminary estimates. While acquired IPR&D and milestones expense may be incurred upon execution of collaborations, licensing agreements, and other asset acquisitions, AbbVie does not forecast acquired IPR&D and milestones expense due to uncertainty of the future occurrence and timing of these transactions. Adjusted diluted earnings per share guidance for 2026 previously announced on April 29, 2026 excluded the impact of acquired IPR&D and milestones expense that may be incurred beyond the first quarter of 2026. AbbVie’s full-year 2026 adjusted diluted earnings per share guidance range, including the impact of second-quarter 2026 acquired IPR&D and milestones expense, is $13.91 - $14.11. AbbVie’s second-quarter 2026 adjusted diluted earnings per share guidance range, including the impact of second-quarter 2026 acquired IPR&D and milestones expense, is $3.57 - $3.61. Furnished as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference is guidance for 2026 including the estimated acquired IPR&D and milestones expense incurred during the second quarter of 2026. The information set forth in this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed "Filed" f