Item 2.02
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Item 2.02.
Results of Operations and Financial Condition.
Regeneron Pharmaceuticals, Inc. (“
Regeneron
”
or the “
Company
”) currently expects that its financial results calculated in accordance with U.S. generally accepted
accounting principles (“
GAAP
”) and its non-GAAP financial results for the second quarter 2026 will include an acquired
in-process research and development (“
IPR&D
”) charge of approximately $127 million on a pre-tax basis. This charge
relates to up-front and opt-i...