EW · 10-Q · 2026Q3 · Full report
VIE Investment Impairment
Edwards Lifesciences Corp · 2026-11-04 · Importance 71 · Surprise 82 · Matches filing data
The company recorded a $163.6 million loss on impairment in the nine months ended September 30, 2026. The loss related to termination of an option agreement to acquire one VIE and a determination that the carrying amount of another VIE investment was not recoverable. The comparable 2025 nine-month loss was $47.1 million, related to a decision not to exercise an option to acquire a VIE.
Key facts
- Edwards Lifesciences recorded a $163.6 million VIE investment impairment loss for the nine months ended September 30, 2026, related to terminating an option agreement to acquire one VIE and an unrecoverable investment in another VIE. source
- Edwards Lifesciences recorded a $47.1 million VIE investment impairment loss for the nine months ended September 30, 2025, after deciding not to exercise an option to acquire a VIE. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| net_income | negative | realized | -9.5% | Edwards Lifesciences recorded a $163.6 million VIE investment impairment loss for the nine months ended September 30, 2026, related to… |
| assets | negative | realized | -1.2% | Edwards Lifesciences recorded a $163.6 million VIE investment impairment loss for the nine months ended September 30, 2026, related to… |