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Stock-Based Compensation
 9 Months Ended
Sep. 30, 2025
Share-Based Payment Arrangement [Abstract]  
Stock-Based Compensation Stock-Based Compensation
Solventum grants annual stock-based compensation awards to certain employees and non-employee directors. In 2025, the Company’s annual grant occurred in the first quarter and included: 1.2 million RSUs that vest over 3 years with a weighted average grant date fair value of $75.74 and 0.4 million PSUs that vest based on a combination of service, performance and market conditions, with a weighted average grant date fair value of $83.15. The actual number of PSUs that vest could range from 0% to 200% of the target number of shares granted, and will be determined based on the Company's performance against financial targets and total shareholder return relative to a selected industry peer group; performance is measured over a three-year period ending December 31, 2027.
The annual grant contains a retirement provision whereby employees who have reached age 55 and completed ten years of service with the Company will continue to vest in their award after they retire. For these awards, expense is recognized over the required service period. The compensation cost of awards to grant recipients who meet these conditions on the grant date is recognized on the grant date.
Stock-Based Compensation Expense
Amounts recognized in the condensed consolidated financial statements related to stock-based compensation awards, including stock options, RSUs, and PSUs, are provided in the following table. Total stock-based compensation expense recognized in cost of product and cost of software and rentals has been combined in the table below within Cost of sales. Capitalized stock-based compensation amounts were not material.
Three months ended September 30,Nine months ended September 30,
(Millions) 2025202420252024
Cost of sales$2 $3 $10 $12 
Selling, general and administrative expenses36 22 100 61 
Research and development expenses3 2 14 14 
Stock-based compensation expenses41 27 124 87 
Income tax benefits (expense)(6)(5)(17)(13)
Stock-based compensation expenses, net of tax
$35 $22 $107 $74