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SHARE-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of the components and classification of share-based compensation expense

The following table summarizes the components and classification of the Company’s share-based compensation expenses related to stock options and RSUs for the three months ended March 31, 2025 and 2024:

						Three Months Ended March 31,
(in millions)						2025						2024
Stock options						$	4					$	3
RSUs						39						30
						$	43					$	33
Research and development expenses						$	3					$	3
Selling, general and administrative expenses						40						30
						$	43					$	33

Schedule of share-based awards

Share-based awards granted for the three months ended March 31, 2025 and 2024 consist of:

			Three Months Ended March 31,
			2025						2024
Bausch Health Share-Based Awards
Time-based RSUs
Granted			5,379,000						4,246,000
Weighted-average grant date fair value			$	7.70					$	9.39
Adjusted Operating Cash Flow performance-based RSUs
Granted			2,096,000						1,232,000
Weighted-average grant date fair value			$	7.36					$	9.89
Bausch + Lomb Share-Based Awards
Stock options
Granted			1,374,000						1,317,000
Weighted-average exercise price			$	15.86					$	16.85
Weighted-average grant date fair value			$	4.66					$	4.92
RSUs
Granted			3,033,000						2,967,000
Weighted-average grant date fair value			$	15.95					$	16.84
TSR PSUs
Granted			388,000						826,000
Weighted-average grant date fair value			$	15.86					$	21.21
Organic Revenue Growth PSUs
Granted			753,000						379,000
Weighted-average grant date fair value			$	15.98					$	16.08
OPG PSU
Granted			—						1,758,000
Weighted-average grant date fair value			$	—					$	17.04

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- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
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