XML 39 R24.htm IDEA: XBRL DOCUMENT
v3.22.2.2

EARNINGS (LOSS) PER SHARE | 9 Months Ended
--- | ---
Sep. 30, 2022
Earnings Per Share [Abstract] |
EARNINGS (LOSS) PER SHARE | EARNINGS (LOSS) PER SHARE Earnings (loss) per share attributable to Bausch Health Companies Inc. were calculated as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions, except per share amounts) | 2022 |  | 2021 |  | 2022 |  | 2021
Net income (loss) attributable to Bausch Health Companies Inc. | $ | 399 |  |  | $ | 188 |  |  | $ | 185 |  |  | $ | (1,017) |
Basic weighted-average common shares outstanding | 362.5 |  |  | 359.6 |  |  | 361.8 |  |  | 358.5 |
Diluted effect of stock options and RSUs | 0.9 |  |  | 4.4 |  |  | 1.9 |  |  | — |
Diluted weighted-average common shares outstanding | $ | 363.4 |  |  | $ | 364.0 |  |  | $ | 363.7 |  |  | $ | 358.5 |
Earnings (loss) per share attributable to Bausch Health Companies Inc. |  |  |  |  |  |  |
Basic | $ | 1.10 |  |  | $ | 0.52 |  |  | $ | 0.51 |  |  | $ | (2.84) |
Diluted | $ | 1.10 |  |  | $ | 0.52 |  |  | $ | 0.51 |  |  | $ | (2.84) |
During the three and nine months ended September 30, 2021, all potential common shares issuable for stock options and RSUs 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 stock options and RSUs on the weighted-average number of common shares outstanding would have been approximately 1,906,000 and 5,221,000 common shares for the nine months ended September 30, 2022 and 2021, respectively. During the three and nine months ended September 30, 2022, time-based RSUs, performance-based RSUs and stock options to purchase approximately 16,008,000 and 15,392,000 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. During the three and nine months ended September 30, 2021, time-based RSUs, performance-based RSUs and stock options to purchase approximately 3,103,000 and 3,453,000 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. During the three and nine months ended September 30, 2022 and 2021, an additional 156,000 performance-based RSUs were not included in the computation of diluted earnings per share as the required performance conditions had not been met.

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

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI https://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration