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v3.25.3

Revenue | 9 Months Ended
--- | ---
Sep. 30, 2025
Revenue from Contract with Customer [Abstract] |
Revenue | Note 3 — Revenue Abbott’s revenues are derived primarily from the sale of a broad line of healthcare products under short-term receivable arrangements. Abbott has four reportable segments: Established Pharmaceutical Products, Nutritional Products, Diagnostic Products, and Medical Devices. The following tables provide detail by sales category:
|  | Three Months Ended September 30, 2025 |  | Three Months Ended September 30, 2024
(in millions) |  | U.S. |  | Int’l |  | Total |  | U.S. |  | Int’l |  | Total
Established Pharmaceutical Products — |  |  |  |  |  |  |  |  |  |  |  |
Key Emerging Markets |  | $ | — |  |  | $ | 1,097 |  |  | $ | 1,097 |  |  | $ | — |  |  | $ | 994 |  |  | $ | 994 |
Other |  | — |  |  | 414 |  |  | 414 |  |  | — |  |  | 412 |  |  | 412 |
Total |  | — |  |  | 1,511 |  |  | 1,511 |  |  | — |  |  | 1,406 |  |  | 1,406 |
Nutritional Products — |  |  |  |  |  |  |  |  |  |  |  |
Pediatric Nutritionals |  | 520 |  |  | 457 |  |  | 977 |  |  | 568 |  |  | 387 |  |  | 955 |
Adult Nutritionals |  | 368 |  |  | 808 |  |  | 1,176 |  |  | 382 |  |  | 729 |  |  | 1,111 |
Total |  | 888 |  |  | 1,265 |  |  | 2,153 |  |  | 950 |  |  | 1,116 |  |  | 2,066 |
Diagnostic Products — |  |  |  |  |  |  |  |  |  |  |  |
Core Laboratory |  | 366 |  |  | 998 |  |  | 1,364 |  |  | 332 |  |  | 982 |  |  | 1,314 |
Molecular |  | 36 |  |  | 95 |  |  | 131 |  |  | 37 |  |  | 91 |  |  | 128 |
Point of Care |  | 111 |  |  | 47 |  |  | 158 |  |  | 103 |  |  | 43 |  |  | 146 |
Rapid Diagnostics |  | 373 |  |  | 227 |  |  | 600 |  |  | 560 |  |  | 264 |  |  | 824 |
Total |  | 886 |  |  | 1,367 |  |  | 2,253 |  |  | 1,032 |  |  | 1,380 |  |  | 2,412 |
Medical Devices — |  |  |  |  |  |  |  |  |  |  |  |
Rhythm Management |  | 350 |  |  | 336 |  |  | 686 |  |  | 288 |  |  | 309 |  |  | 597 |
Electrophysiology |  | 322 |  |  | 383 |  |  | 705 |  |  | 285 |  |  | 325 |  |  | 610 |
Heart Failure |  | 280 |  |  | 86 |  |  | 366 |  |  | 252 |  |  | 70 |  |  | 322 |
Vascular |  | 280 |  |  | 465 |  |  | 745 |  |  | 258 |  |  | 441 |  |  | 699 |
Structural Heart |  | 297 |  |  | 338 |  |  | 635 |  |  | 270 |  |  | 288 |  |  | 558 |
Neuromodulation |  | 196 |  |  | 58 |  |  | 254 |  |  | 190 |  |  | 46 |  |  | 236 |
Diabetes Care |  | 796 |  |  | 1,261 |  |  | 2,057 |  |  | 673 |  |  | 1,052 |  |  | 1,725 |
Total |  | 2,521 |  |  | 2,927 |  |  | 5,448 |  |  | 2,216 |  |  | 2,531 |  |  | 4,747 |
Other |  | 4 |  |  | — |  |  | 4 |  |  | 4 |  |  | — |  |  | 4 |
Total |  | $ | 4,299 |  |  | $ | 7,070 |  |  | $ | 11,369 |  |  | $ | 4,202 |  |  | $ | 6,433 |  |  | $ | 10,635 |
|  | Nine Months Ended September 30, 2025 |  | Nine Months Ended September 30, 2024
(in millions) |  | U.S. |  | Int’l |  | Total |  | U.S. |  | Int’l |  | Total
Established Pharmaceutical Products — |  |  |  |  |  |  |  |  |  |  |  |
Key Emerging Markets |  | $ | — |  |  | $ | 3,121 |  |  | $ | 3,121 |  |  | $ | — |  |  | $ | 2,910 |  |  | $ | 2,910 |
Other |  | — |  |  | 1,033 |  |  | 1,033 |  |  | — |  |  | 1,016 |  |  | 1,016 |
Total |  | — |  |  | 4,154 |  |  | 4,154 |  |  | — |  |  | 3,926 |  |  | 3,926 |
Nutritional Products — |  |  |  |  |  |  |  |  |  |  |  |
Pediatric Nutritionals |  | 1,695 |  |  | 1,377 |  |  | 3,072 |  |  | 1,646 |  |  | 1,377 |  |  | 3,023 |
Adult Nutritionals |  | 1,105 |  |  | 2,334 |  |  | 3,439 |  |  | 1,115 |  |  | 2,146 |  |  | 3,261 |
Total |  | 2,800 |  |  | 3,711 |  |  | 6,511 |  |  | 2,761 |  |  | 3,523 |  |  | 6,284 |
Diagnostic Products — |  |  |  |  |  |  |  |  |  |  |  |
Core Laboratory |  | 1,049 |  |  | 2,850 |  |  | 3,899 |  |  | 969 |  |  | 2,879 |  |  | 3,848 |
Molecular |  | 111 |  |  | 265 |  |  | 376 |  |  | 112 |  |  | 272 |  |  | 384 |
Point of Care |  | 315 |  |  | 133 |  |  | 448 |  |  | 308 |  |  | 133 |  |  | 441 |
Rapid Diagnostics |  | 1,093 |  |  | 664 |  |  | 1,757 |  |  | 1,386 |  |  | 762 |  |  | 2,148 |
Total |  | 2,568 |  |  | 3,912 |  |  | 6,480 |  |  | 2,775 |  |  | 4,046 |  |  | 6,821 |
Medical Devices — |  |  |  |  |  |  |  |  |  |  |  |
Rhythm Management |  | 994 |  |  | 950 |  |  | 1,944 |  |  | 851 |  |  | 915 |  |  | 1,766 |
Electrophysiology |  | 943 |  |  | 1,091 |  |  | 2,034 |  |  | 841 |  |  | 983 |  |  | 1,824 |
Heart Failure |  | 824 |  |  | 249 |  |  | 1,073 |  |  | 733 |  |  | 215 |  |  | 948 |
Vascular |  | 831 |  |  | 1,381 |  |  | 2,212 |  |  | 787 |  |  | 1,325 |  |  | 2,112 |
Structural Heart |  | 868 |  |  | 980 |  |  | 1,848 |  |  | 761 |  |  | 876 |  |  | 1,637 |
Neuromodulation |  | 565 |  |  | 171 |  |  | 736 |  |  | 563 |  |  | 142 |  |  | 705 |
Diabetes Care |  | 2,338 |  |  | 3,527 |  |  | 5,865 |  |  | 1,899 |  |  | 3,043 |  |  | 4,942 |
Total |  | 7,363 |  |  | 8,349 |  |  | 15,712 |  |  | 6,435 |  |  | 7,499 |  |  | 13,934 |
Other |  | 12 |  |  | — |  |  | 12 |  |  | 11 |  |  | — |  |  | 11 |
Total |  | $ | 12,743 |  |  | $ | 20,126 |  |  | $ | 32,869 |  |  | $ | 11,982 |  |  | $ | 18,994 |  |  | $ | 30,976 |
Products sold by the Diagnostics segment include various types of diagnostic tests to detect the COVID-19 coronavirus. In the third quarter of 2025 and 2024, COVID-19 testing-related sales totaled $69 million and $265 million, respectively. In the first nine months of 2025 and 2024, Abbott’s COVID-19 testing-related sales totaled $208 million and $571 million, respectively. Remaining Performance Obligations As of September 30, 2025, the estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) was $6.0 billion in the Diagnostic Products segment and $436 million in the Medical Devices segment. Abbott expects to recognize revenue on approximately 54 percent of these remaining performance obligations over the next 24 months, approximately 17 percent over the subsequent 12 months and the remainder thereafter. These performance obligations primarily reflect the future sale of reagents/consumables in contracts with minimum purchase obligations, extended warranty or service obligations related to previously sold equipment, and remote monitoring services related to previously implanted devices. Abbott has applied the practical expedient described in FASB Accounting Standards Codification (ASC) 606-10-50-14 and has not included remaining performance obligations related to contracts with original expected durations of one year or less in the amounts above. Other Contract Assets and Liabilities Abbott discloses Trade receivables separately in the Condensed Consolidated Balance Sheet at the net amount expected to be collected. Contract assets primarily relate to Abbott’s conditional right to consideration for work completed but not billed at the reporting date. Contract assets at the beginning and the end of the period, as well as the changes in the balance, were not significant. Contract liabilities primarily relate to payments received from customers in advance of performance under the contract. Abbott’s contract liabilities arise primarily in the Medical Devices segment when payment is received upfront for various multi-period extended service arrangements. Changes in the contract liabilities during the period are as follows:
(in millions) |  |
Contract Liabilities: |  |
Balance at December 31, 2024 |  | $ | 568 |
Unearned revenue from cash received during the period |  | 382 |
Revenue recognized related to contract liability balance |  | (300) |
Balance at September 30, 2025 |  | $ | 650 |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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