ABBV · 10-Q · 2026Q3 · Full report
Other Non-Operating Expenses
AbbVie Inc. · 2026-11-03 · Importance 43 · Surprise 32 · In source text
Changes in fair value of contingent consideration liabilities generated $4.7 billion of expense for the nine months ended September 30, 2026, compared with $5.1 billion in the same 2025 period. The 2026 change reflected higher estimated Skyrizi sales and the passage of time, partly offset by higher discount rates. Favorable clinical-trial results for pipeline assets in combination with Skyrizi also affected the nine-month 2026 valuation change.
Key facts
- Other expense, net included contingent-consideration fair-value charges of $829 million for the three months and $4.7 billion for the nine months ended September 30, 2026, compared with $776 million and $5.1 billion, respectively, in 2025. source
- For the three and nine months ended September 30, 2026, contingent-consideration fair-value changes reflected higher estimated Skyrizi sales and passage of time, partly offset by higher discount rates; nine-month changes also reflected favorable clinical-trial results for pipeline assets in combination with Skyrizi. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| net_income | negative | realized | -27.0% | Other expense, net included contingent-consideration fair-value charges of $829 million for the three months and $4.7 billion for the nine… |
| liability | negative | realized | -3.2% | Other expense, net included contingent-consideration fair-value charges of $829 million for the three months and $4.7 billion for the nine… |