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LOSS PER SHARE | 3 Months Ended
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Mar. 31, 2024
Earnings Per Share [Abstract] |
LOSS PER SHARE | LOSS PER SHARE Loss per share attributable to Bausch Health Companies Inc. is calculated as follows:
| Three Months Ended March 31, |  |
(in millions, except per share amounts) | 2024 |  | 2023 |  |  |  |
Net loss attributable to Bausch Health Companies Inc. | $ | (64) |  |  | $ | (201) |  |  |  |  |
Basic and diluted weighted-average common shares outstanding | 366.8 |  |  | 363.3 |  |  |  |  |
Basic and diluted loss per share attributable to Bausch Health Companies Inc. | $ | (0.17) |  |  | $ | (0.55) |  |  |  |  |
During the three months ended March 31, 2024 and 2023, 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 3,448,000 and 3,426,000 common shares for the three months ended March 31, 2024 and 2023, respectively. During the three months ended March 31, 2024 and 2023, time-based RSUs, performance-based RSUs and stock options to purchase approximately 16,190,000 and 17,636,000 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 months ended March 31, 2024 and 2023, an additional 1,231,000 and 90,000 performance-based RSUs were not included in the computation of diluted earnings per share as the required performance conditions had not been met.

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