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Share-Based Payments (Tables) | 6 Months Ended
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Jun. 30, 2025
Share-Based Payment Arrangement [Abstract] |
Share-based compensation expense included in condensed consolidated statements of income | The following table summarizes share-based compensation expense included in our condensed consolidated statements of income:
|  | For the Three Months Ended June 30, |  | For the Six Months Ended June 30,
(In millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024
Research and development |  | $ | 30.1 |  |  | $ | 27.3 |  |  | $ | 62.2 |  |  | $ | 54.7 |
Selling, general and administrative |  | 48.0 |  |  | 45.6 |  |  | 100.0 |  |  | 89.6 |
Subtotal |  | 78.1 |  |  | 72.9 |  |  | 162.2 |  |  | 144.3 |
Capitalized share-based compensation costs |  | (3.2) |  |  | (2.3) |  |  | (6.3) |  |  | (5.6) |
Share-based compensation expense included in total cost and expense |  | 74.9 |  |  | 70.6 |  |  | 155.9 |  |  | 138.7 |
Income tax effect |  | (14.9) |  |  | (13.4) |  |  | (30.9) |  |  | (26.3) |
Share-based compensation expense included in net income attributable to Biogen Inc. |  | $ | 60.0 |  |  | $ | 57.2 |  |  | $ | 125.0 |  |  | $ | 112.4 |
Summary of share-based compensation expense associated with each of our share-based compensating programs | The following table summarizes share-based compensation expense associated with each of our share-based compensation programs:
|  | For the Three Months Ended June 30, |  | For the Six Months Ended June 30,
(In millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024
Time-vested restricted stock units |  | $ | 60.6 |  |  | $ | 58.3 |  |  | $ | 126.7 |  |  | $ | 115.6 |
Performance stock units settled in stock |  | 15.0 |  |  | 11.7 |  |  | 28.6 |  |  | 22.2 |
Employee stock purchase plan |  | 1.6 |  |  | 1.8 |  |  | 5.1 |  |  | 6.3 |
Performance stock units settled in cash |  | — |  |  | 0.1 |  |  | — |  |  | (2.0) |
Stock options |  | 0.9 |  |  | 0.9 |  |  | 1.8 |  |  | 1.8 |
Market stock units |  | — |  |  | 0.1 |  |  | — |  |  | 0.4 |
Subtotal |  | 78.1 |  |  | 72.9 |  |  | 162.2 |  |  | 144.3 |
Capitalized share-based compensation costs |  | (3.2) |  |  | (2.3) |  |  | (6.3) |  |  | (5.6) |
Share-based compensation expense included in total cost and expense |  | $ | 74.9 |  |  | $ | 70.6 |  |  | $ | 155.9 |  |  | $ | 138.7 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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