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BIIBBIOGEN INC.
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Form 8-KWednesday, January 14, 2026📈High Impact
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Biogen Inc. Reports Preliminary R&D Expense Estimate

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Summary

Biogen Inc. anticipates a pre-tax charge of approximately $222 million for acquired in-process research and development, upfront and milestone expense in its fourth quarter 2025 GAAP and non-GAAP results. This estimated charge is expected to impact GAAP and non-GAAP net income per diluted share for by about $1.26. The company began presenting this expense as a separate line item in . Results for the quarter ended December 31, 2025, have not been finalized and are subject to closing procedures.

Why It Matters

This preliminary disclosure of a $222 million pre-tax charge, impacting Q4 2025 EPS by $1.26, is a material signal for investors. It provides an early, significant financial update that will directly reduce reported earnings, indicating a substantial cost related to R&D and collaboration agreements for the quarter.

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Key Quote

Biogen Inc. expects that its GAAP and non-GAAP results for the fourth quarter of 2025 will include acquired in-process research and development, upfront and milestone expense of approximately $222 million on a pre-tax basis.

— From Item 2.02

Filing Details

Reported Items

Item 2.02Results of Operations

Additional Information

CIK Number
0000875045
Filing Date
Wednesday, January 14, 2026
Filing Time
12:00 AM UTC
Form Type
8-K
Materiality Level
high
Sentiment
positive