v3.25.4

LOSS PER SHARE | 12 Months Ended
--- | ---
Dec. 31, 2025
Earnings Per Share [Abstract] |
LOSS PER SHARE | LOSS PER SHARE Loss per share attributable to Bausch + Lomb Corporation for 2025, 2024 and 2023 were calculated as follows:
(in millions, except per share amounts) |  | 2025 |  | 2024 |  | 2023
Net loss attributable to Bausch + Lomb Corporation |  | $ | (360) |  |  | $ | (317) |  |  | $ | (260) |
Basic weighted-average common shares outstanding |  | 353.8 |  |  | 351.8 |  |  | 350.5 |
Diluted effect of stock options and RSUs |  | — |  |  | — |  |  | — |
Diluted weighted-average common shares outstanding |  | $ | 353.8 |  |  | $ | 351.8 |  |  | $ | 350.5 |
Loss per share attributable to Bausch + Lomb Corporation |  |  |  |  |  |
Basic |  | $ | (1.02) |  |  | $ | (0.90) |  |  | $ | (0.74) |
Diluted |  | $ | (1.02) |  |  | $ | (0.90) |  |  | $ | (0.74) |
In 2025, 2024 and 2023, a ll potential common shares issuable for RSUs, PSUs and stock options were excluded from the calculation of diluted loss per share, as the effect of including them would have been anti-dilutive. The dilutive effect of potential common shares issuable for RSUs, PSUs and stock options on the weighted-average number of common shares outstanding would have been approximately 3,213,000, 2,163,000 and 1,539,000 common shares, respectively. In 2025, 2024 and 2023, RSUs, PSUs and stock options to purchase approximately 13,393,000, 11,290,000 and 5,305,000 common shares, respectively, were not included in the computation of diluted earnings per share because the effect would have been anti-dilutive under the treasury stock method. In 2024, an additional 750,000 PSUs, were not included in the computation of diluted earnings per share as they are either linked to the completion of the Separation or the required performance conditions had not yet been met. In 2023, an additional 4,041,000 IPO Founders Grants in the form of stock options and RSUs, which were granted to certain eligible recipients in connection with the B+L IPO, and an additional 750,000 PSUs, were not included in the computation of diluted earnings per share as they are either linked to the completion of the Separation or the required performance conditions had not yet been met.

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