v3.25.4

PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Retirement Benefits [Abstract] |
Schedule of amounts recognized in accumulated other comprehensive loss | The amounts included in Accumulated other comprehensive loss as of December 31, 2025 and 2024 were as follows:
|  | Pension Benefit Plans |  | U.S. Postretirement Benefit Plan
| U.S. Plan |  | Non-U.S. Plans |
(in millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Unrecognized actuarial (losses) gains |  | $ | (26) |  |  | $ | (29) |  |  | $ | (22) |  |  | $ | (23) |  |  | $ | 5 |  |  | $ | 4 |
Unrecognized prior service credits |  | $ | — |  |  | $ | — |  |  | $ | 23 |  |  | $ | 21 |  |  | $ | — |  |  | $ | 1 |
Schedule of components of net periodic (benefit) cost | The following tables provides the components of Net periodic cost (benefit) for Bausch + Lomb’s defined benefit pension plans and postretirement benefit plan for the years 2025, 2024 and 2023:
|  | Pension Benefit Plans |  | U.S. Postretirement Benefit Plan
| U.S. Plan |  | Non-U.S. Plans |
(in millions) |  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
Service cost |  | $ | 1 |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest cost |  | 8 |  |  | 8 |  |  | 9 |  |  | 4 |  |  | 4 |  |  | 4 |  |  | 1 |  |  | 1 |  |  | 1 |
Expected return on plan assets |  | (8) |  |  | (9) |  |  | (9) |  |  | (5) |  |  | (4) |  |  | (3) |  |  | — |  |  | — |  |  | — |
Amortization of prior service credit |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | (1) |  |  | (1) |  |  | (2) |  |  | (2) |
Amortization of net loss |  | 1 |  |  | 1 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Settlement loss recognized |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Net periodic cost (benefit) |  | $ | 2 |  |  | $ | 1 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 3 |  |  | $ | — |  |  | $ | (1) |  |  | $ | (1) |
Schedule of components of the change in projected benefit obligations, change in plan assets and funded status | The table below presents components of the change in projected benefit obligation, change in plan assets and funded status for 2025 and 2024:
|  | Pension Benefit Plans |  | U.S. Postretirement Benefit Plan
| U.S. Plan |  | Non-U.S. Plans |
(in millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  | 2025 |  | 2024
Change in Projected Benefit Obligation |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation, beginning of year |  | $ | 161 |  |  | $ | 170 |  |  | $ | 103 |  |  | $ | 111 |  |  | $ | 23 |  |  | $ | 25 |
Service cost |  | 1 |  |  | 1 |  |  | 2 |  |  | 2 |  |  | — |  |  | — |
Interest cost |  | 8 |  |  | 8 |  |  | 4 |  |  | 4 |  |  | 1 |  |  | 1 |
Settlements |  | — |  |  | — |  |  | (1) |  |  | (2) |  |  | — |  |  | — |
Benefits paid |  | (16) |  |  | (15) |  |  | (4) |  |  | (5) |  |  | (2) |  |  | (2) |
Actuarial losses (gains) |  | 4 |  |  | (3) |  |  | (12) |  |  | 1 |  |  | — |  |  | (1) |
Currency translation adjustments |  | — |  |  | — |  |  | 12 |  |  | (8) |  |  | — |  |  | — |
Projected benefit obligation, end of year |  | 158 |  |  | 161 |  |  | 104 |  |  | 103 |  |  | 22 |  |  | 23 |
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets, beginning of year |  | 155 |  |  | 162 |  |  | 94 |  |  | 98 |  |  | — |  |  | — |
Actual return on plan assets |  | 16 |  |  | 6 |  |  | (4) |  |  | 6 |  |  | — |  |  | — |
Company contributions |  | — |  |  | 2 |  |  | 2 |  |  | 3 |  |  | 2 |  |  | 2 |
Settlements |  | — |  |  | — |  |  | (2) |  |  | (2) |  |  | — |  |  | — |
Benefits paid |  | (16) |  |  | (15) |  |  | (4) |  |  | (5) |  |  | (2) |  |  | (2) |
Currency translation adjustments |  | — |  |  | — |  |  | 12 |  |  | (6) |  |  | — |  |  | — |
Fair value of plan assets, end of year |  | 155 |  |  | 155 |  |  | 98 |  |  | 94 |  |  | — |  |  | — |
Funded Status at end of year |  | $ | (3) |  |  | $ | (6) |  |  | $ | (6) |  |  | $ | (9) |  |  | $ | (22) |  |  | $ | (23) |
Recognized as: |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  | $ | — |  |  | $ | — |  |  | $ | 27 |  |  | $ | 22 |  |  | $ | — |  |  | $ | — |
Accrued and other current liabilities |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 3 |  |  | $ | 3 |
Other non-current liabilities |  | $ | 3 |  |  | $ | 6 |  |  | $ | 31 |  |  | $ | 30 |  |  | $ | 19 |  |  | $ | 20 |
Schedule of underfunded plans | Information for the underfunded pension benefit plans is as follows:
|  | U.S. Plan |  | Non-U.S. Plans
(in millions) |  | 2025 |  | 2024 |  | 2025 |  | 2024
Projected benefit obligation |  | $ | 158 |  |  | $ | 161 |  |  | $ | 36 |  |  | $ | 35 |
Accumulated benefit obligation |  | 158 |  |  | 161 |  |  | 31 |  |  | 30 |
Fair value of plan assets |  | 155 |  |  | 155 |  |  | 3 |  |  | 4 |
Schedule of future benefit payments for the pension benefit plans | Future benefit payments over the next 10 years for the pension benefit plans and the postretirement benefit plan, which reflect expected future service, as appropriate, are expected to be paid as follows:
(in millions) |  | Pension Benefit Plans |  | U.S. Postretirement Benefit Plan
| U.S. Plan |  | Non-U.S. Plans |
2026 |  | $ | 14 |  |  | $ | 4 |  |  | $ | 3 |
2027 |  | 19 |  |  | 5 |  |  | 3 |
2028 |  | 17 |  |  | 6 |  |  | 3 |
2029 |  | 16 |  |  | 5 |  |  | 2 |
2030 |  | 15 |  |  | 5 |  |  | 2 |
2031 - 2035 |  | 62 |  |  | 33 |  |  | 8 |
Schedule of weighted-average assumptions used to determine net periodic benefit costs and benefit obligations | The weighted-average assumptions used to determine net periodic benefit costs and benefit obligations for 2025, 2024 and 2023 were as follows:
|  | Pension Benefit Plans |  | U.S. Postretirement Benefit Plan
|  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
For Determining Net periodic cost (benefit) |  |  |  |  |  |  |  |  |  |  |  |
U.S. Plans: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 5.53 | % |  | 5.11 | % |  | 5.41 | % |  | 5.44 | % |  | 5.08 | % |  | 5.39 | %
Expected rate of return on plan assets |  | 5.50 | % |  | 6.00 | % |  | 6.00 | % |  | — |  |  | — |  |  | — |
Rate of compensation increase |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest crediting rate |  | 4.75 | % |  | 4.75 | % |  | 4.75 | % |  |  |  |  |  |
Non-U.S. Plans: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 3.47 | % |  | 3.60 | % |  | 3.83 | % |  |  |  |  |  |
Expected rate of return on plan assets |  | 4.38 | % |  | 4.37 | % |  | 4.10 | % |  |  |  |  |  |
Rate of compensation increase |  | 3.00 | % |  | 2.94 | % |  | 2.92 | % |  |  |  |  |  |
|  | Pension Benefit Plans |  | U.S. Postretirement Benefit Plan
|  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
For Determining Benefit Obligation |  |  |  |  |  |  |  |  |  |  |  |
U.S. Plans: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 5.19 | % |  | 5.53 | % |  | 5.11 | % |  | 5.01 | % |  | 5.44 | % |  | 5.08 | %
Rate of compensation increase |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest crediting rate |  | 4.75 | % |  | 4.75 | % |  | 4.75 | % |  |  |  |  |  |
Non-U.S. Plans: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 4.24 | % |  | 3.47 | % |  | 3.60 | % |  |  |  |  |  |
Rate of compensation increase |  | 2.95 | % |  | 3.00 | % |  | 2.94 | % |  |  |  |  |  |
Schedule of actual asset allocations | The following presents the actual asset allocation as of December 31, 2025 and 2024:
|  | 2025 |  | 2024
U.S. Plan |  |  |  |
Cash and cash equivalents |  | 1 | % |  | 1 | %
Equity securities |  | 30 | % |  | 29 | %
Fixed income securities |  | 69 | % |  | 70 | %
Non-U.S. Plans |  |  |  |
Cash and cash equivalents |  | 24 | % |  | 12 | %
Equity securities |  | 20 | % |  | 25 | %
Fixed income securities |  | 15 | % |  | 15 | %
Other |  | 41 | % |  | 48 | %
Schedule of fair value of pension and postretirement benefit plan assets assumed in connection with the Acquisition | The table below presents total plan assets by investment category as of December 31, 2025 and 2024 and the classification of each investment category within the fair value hierarchy with respect to the inputs used to measure fair value. There were no transfers between Level 1, Level 2 or Level 3 during 2025 and 2024.
|  | Pension Benefit Plans - U.S. Plans
|  | December 31, 2025 |  | December 31, 2024
(in millions) |  | Level 1 |  | Level 2 |  | Total |  | Level 1 |  | Level 2 |  | Total
Cash and cash equivalents |  | $ | 2 |  |  | $ | — |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |
Commingled funds: |  |  |  |  |  |  |  |  |  |  |  |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |
U.S. broad market |  | — |  |  | 25 |  |  | 25 |  |  | — |  |  | 24 |  |  | 24 |
Emerging markets |  | — |  |  | 5 |  |  | 5 |  |  | — |  |  | 5 |  |  | 5 |
Worldwide developed markets |  | — |  |  | 11 |  |  | 11 |  |  | — |  |  | 11 |  |  | 11 |
Other assets |  | — |  |  | 6 |  |  | 6 |  |  | — |  |  | 6 |  |  | 6 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |
Investment grade |  | — |  |  | 106 |  |  | 106 |  |  | — |  |  | 108 |  |  | 108 |
|  | $ | 2 |  |  | $ | 153 |  |  | $ | 155 |  |  | $ | 1 |  |  | $ | 154 |  |  | $ | 155 |
|  | Pension Benefit Plans - Non-U.S. Plans
|  | December 31, 2025 |  | December 31, 2024
(in millions) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash equivalents |  | $ | — |  |  | $ | 23 |  |  | $ | — |  |  | $ | 23 |  |  | $ | — |  |  | $ | 11 |  |  | $ | — |  |  | $ | 11 |
Commingled funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Emerging markets |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Developed markets |  | — |  |  | 19 |  |  | — |  |  | 19 |  |  | — |  |  | 23 |  |  | — |  |  | 23 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Government bond funds |  | 1 |  |  | 13 |  |  | — |  |  | 14 |  |  | 1 |  |  | 12 |  |  | — |  |  | 13 |
Other assets |  | — |  |  | 31 |  |  | 9 |  |  | 40 |  |  | — |  |  | 32 |  |  | 13 |  |  | 45 |
|  | $ | 1 |  |  | $ | 88 |  |  | $ | 9 |  |  | $ | 98 |  |  | $ | 1 |  |  | $ | 80 |  |  | $ | 13 |  |  | $ | 94 |

X
- Definition Schedule of Fair Value of Pension and Postretirement Benefit Plan Assets Assumed in Connection with Acquisition [Table Text Block] + References No definition available. + Details
Name: | blco_ScheduleofFairValueofPensionandPostretirementBenefitPlanAssetsAssumedinConnectionwithAcquisitionTableTextBlock
Namespace Prefix: | blco_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Subparagraph (a)(b)(c) -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (d)(5) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (j) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefit obligation and plan assets for defined benefit pension plan with projected benefit obligation in excess of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 + Details
Name: | us-gaap_ScheduleOfBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (f) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (q) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration