v3.25.4

ACQUISITIONS AND LICENSING AGREEMENTS (Tables) | 12 Months Ended
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Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Schedule of fair values of assets acquired and liabilities assumed | The following table summarizes the estimated fair values of the assets acquired and liabilities assumed, as of the acquisition date:
(in millions) |  |
Property, plant and equipment, net |  | $ | 7 |
Intangible assets, net |  | 1 |
Total identifiable assets |  | 8 |
Goodwill |  | 67 |
Total fair value of consideration transferred |  | $ | 75 |
The following table summarizes the estimated fair values of the assets acquired and liabilities assumed related to the acquisition of Elios Vision, as of the acquisition date:
(in millions) |  |
Intangible assets, net |  | $ | 177 |
Trade receivables, net |  | 2 |
Inventories, net |  | 4 |
Property, plant and equipment, net |  | 7 |
Other non-current assets |  | 1 |
Accrued and other current liabilities |  | (7) |
Other non-current liabilities |  | (23) |
Total identifiable net assets |  | 161 |
Goodwill |  | 27 |
Total fair value of consideration transferred |  | $ | 188 |
The following table summarizes the estimated fair values of the assets acquired and liabilities assumed related to the XIIDRA Acquisition as of the acquisition date, inclusive of measurement period adjustments:
(in millions) |  |
Intangible assets, net |  | $ | 1,600 |
Prepaid expenses and other current assets |  | 162 |
Accrued and other current liabilities |  | (1) |
Other non-current liabilities |  | (31) |
Total identifiable net assets |  | 1,730 |
Goodwill |  | 23 |
Total fair value of consideration transferred |  | $ | 1,753 |
Schedule of aggregate acquisition consideration | The total aggregate acquisition consideration was approximately $188 million and is calculated as follows:
(in millions) |  |
Cash consideration paid |  | $ | 99 |
Estimated fair value of contingent consideration |  | 89 |
Aggregate purchase consideration |  | $ | 188 |
The estimated aggregate acquisition consideration of approximately $1,753 million is calculated as follows:
(in millions) |  |
Cash consideration paid to Novartis at closing, per Acquisition Agreement |  | $ | 1,750 |
Estimated fair value of contingent consideration |  | 3 |
Aggregate purchase consideration |  | $ | 1,753 |
Schedule of intangible assets acquired, business combination | The intangible assets acquired related to the acquisition of Elios Vision, as well as their fair values and estimated useful life consist of the following:
(in millions) |  | Fair Value |  | Estimated Useful Life (In Years)
Acquired in-process research and development intangible asset |  | $ | 95 |  |  | N/A
Product brands |  | 63 |  |  | 13
Corporate brands |  | 17 |  |  | 10
Other |  | 2 |  |  | 9
Total Intangible assets, net |  | $ | 177 |  |  |
The intangible assets acquired related to the acquisition of Trukera Medical, as well as their fair values and estimated useful life consist of the following:
(in millions) |  | Fair Value |  | Estimated Useful Life (In Years)
Product brand |  | $ | 14 |  |  | 10
Customer relationships |  | 2 |  |  | 7
Total Intangible assets, net |  | $ | 16 |  |  |
The intangible assets acquired, as well as their fair values and estimated useful life consist of the following:
(in millions) |  | Fair Value |  | Estimated Useful Life (In Years)
Product brand |  | $ | 1,595 |  |  | 8.75
Acquired in-process research and development intangible asset |  | 5 |  |  | N/A
Total Intangible assets, net |  | $ | 1,600 |  |  |
Schedule of pro forma information | The following table presents the unaudited pro forma combined results of the Company and the acquired assets for the year ended December 31, 2023, as if the XIIDRA Acquisition, and the related financing, had occurred on January 1, 2022:
(in millions) |  | 2023 |  |
Revenues |  | $ | 4,395 |  |  |
Net loss attributable to Bausch + Lomb Corporation |  | $ | (471) |  |  |
Schedule of intangible assets acquired, asset acquisition | The intangible assets acquired, as well as their estimated useful lives consist of the following:
(in millions) |  |  |  | Estimated Useful Life (In Years)
Corporate brands |  | $ | 73 |  |  | 12
Product brands |  | 12 |  |  | 10
Technology and other |  | 6 |  |  | 9
Total Intangible assets, net |  | $ | 91 |  |  |

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