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Earnings (Loss) per Share
6 Months Ended
Jun. 30, 2024
Earnings (Loss) per Share
NOTE 13 – Earnings (Loss) per share:
Basic earnings and loss per share are computed by dividing net income (loss) attributable to Teva’s ordinary shareholders by the weighted average number of ordinary shares outstanding, including fully vested restricted share units (“RSUs”) and performance share units (“PSUs”) during the period, net of treasury shares.
In computing diluted loss per share for the three and six months ended June 30, 2024 and 2023, no account was taken of the potential dilution that could occur upon the exercise of options and
non-vested
RSUs and PSUs granted under employee stock compensation plans, and convertible senior debentures, since they had an anti-dilutive effect on loss per share.
The weighted average diluted shares outstanding used for the fully diluted share calculations for the three months ended June 30, 2024 and 2023 were 1,133 million
shares 
and 1,120 million shares, respectively.
The weighted average diluted shares outstanding used for the fully diluted share calculations for the six months ended June 30, 2024 and 2023 were 1,128 million
shares 
and 1,118 million shares, respectively.
Basic and diluted loss per share was $0.75 for the three months ended June 30, 2024, compared to basic and diluted loss per share of $0.78 for the three months ended June 30, 2023. Basic and diluted loss per share for the three months ended June 30, 2023 was revised as discussed in note 1c.
Basic and diluted loss per share was $0.87 for the six months ended June 30, 2024, compared to basic and diluted loss per share of $0.98 for the six months ended June 30, 2023. Basic and diluted loss per share for the three months ended June 30, 2023 was revised as discussed in note 1c.