Biogen Expects $164M Q2 2026 And $290M-$320M Q3 2026 IPR&D And Milestone Charges, Impacting Earnings By $0.95 And $1.75–$1.95 Per Share, Res
Biogen Inc. (Biogen) expects that its GAAP and non-GAAP results for the second quarter of 2026 will include acquired in-process research and development, upfront and milestone expense of approximately $164 million on a pre-tax basis. The estimated charge is expected to impact GAAP and non-GAAP net income per diluted share for the second quarter of 2026 by approximately $0.95 per share. Additionally, Biogen anticipates its GAAP and non-GAAP results for the third quarter of 2026 to include acquired in-process research and development, upfront and milestone expense ranging from approximately $290 million to $320 million relating to potential milestones and transactions that have not yet closed. The estimated charge is anticipated to impact GAAP and non-GAAP net income per diluted share for the third quarter of 2026 ranging from approximately $1.75 to $1.95 per share.
Biogen Inc. (Biogen) expects that its GAAP and non-GAAP results for the second quarter of 2026 will include acquired in-process research and development, upfront and milestone expense of approximately $164 million on a pre-tax basis.
The estimated charge is expected to impact GAAP and non-GAAP net income per diluted share for the second quarter of 2026 by approximately $0.95 per share.
Additionally, Biogen anticipates its GAAP and non-GAAP results for the third quarter of 2026 to include acquired in-process research and development, upfront and milestone expense ranging from approximately $290 million to $320 million relating to potential milestones and transactions that have not yet closed.
The estimated charge is anticipated to impact GAAP and non-GAAP net income per diluted share for the third quarter of 2026 ranging from approximately $1.75 to $1.95 per share.