EW · 8-K · 20261104PR000053
VIE Investment Impairment
Edwards Lifesciences Corp · 2026-11-04 · Importance 73 · Surprise 82 · In source text
For the first nine months of 2026, Edwards recorded a $123.6 million impairment loss because the carrying amount of a VIE investment was not recoverable. It also recorded a $40.0 million loss after deciding not to exercise an option to acquire another VIE. Together, the two 2026 impairment losses totaled $163.6 million, compared with $47.1 million in the first nine months of 2025.
Key facts
- Edwards Lifesciences recorded a $123.6 million loss on impairment in Q1 2026 because the carrying amount of one of its VIE investments was not recoverable. source
- Edwards Lifesciences recorded a $40.0 million loss on impairment in Q2 2026 after deciding not to exercise an option to acquire one of its VIEs. source
- Edwards Lifesciences recorded a $47.1 million loss on impairment in Q2 2025 after deciding not to exercise an option to acquire one of its VIE investments. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| net_income | negative | realized | -7.1% | Edwards Lifesciences recorded a $123.6 million loss on impairment in Q1 2026 because the carrying amount of one of its VIE investments was… |
| net_income | negative | realized | -2.3% | Edwards Lifesciences recorded a $40.0 million loss on impairment in Q2 2026 after deciding not to exercise an option to acquire one of its… |
| assets | negative | realized | -0.9% | Edwards Lifesciences recorded a $123.6 million loss on impairment in Q1 2026 because the carrying amount of one of its VIE investments was… |
| assets | negative | realized | -0.3% | Edwards Lifesciences recorded a $40.0 million loss on impairment in Q2 2026 after deciding not to exercise an option to acquire one of its… |