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Earnings (Loss) per share | 9 Months Ended
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Sep. 30, 2025
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. Basic and diluted earnings (loss) per share attributable to Teva’s ordinary shareholders for the three and nine months ended September 30, 2025, are calculated as follows:
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
(U.S. $ in millions except per share amounts) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Basic earnings (loss) attributable to Teva’s ordinary shareholders (numerator): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Teva’s ordinary shareholders |  | $ | 433 |  |  | $ | (437 | ) |  | $ | 930 |  |  | $ | (1,422 | )
Shares (denominator): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 1,147 |  |  |  | 1,133 |  |  |  | 1,144 |  |  |  | 1,130 |
Basic earnings (loss) attributable to Teva’s ordinary shareholders |  | $ | 0.38 |  |  | $ | (0.39 | ) |  | $ | 0.81 |  |  | $ | (1.26 | )
Diluted earnings (loss) attributable to Teva’s ordinary shareholders (numerator): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Teva’s ordinary shareholders |  | $ | 433 |  |  | $ | (437 | ) |  | $ | 930 |  |  | $ | (1,422 | )
Shares (denominator): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 1,147 |  |  |  | 1,133 |  |  |  | 1,144 |  |  |  | 1,130 |
Diluted effect of stock options, RSUs and PSUs |  |  | 17 |  |  |  | — |  |  |  | 16 |  |  |  | — |
Total dilutive shares outstanding |  |  | 1,164 |  |  |  | 1,133 |  |  |  | 1,160 |  |  |  | 1,130 |
Diluted earnings (loss) attributable to Teva’s ordinary shareholders |  | $ | 0.37 |  |  | $ | (0.39 | ) |  | $ | 0.80 |  |  | $ | (1.26 | )
In computing diluted earnings per share for the three and nine months ended September 30, 2025, basic earnings per share were adjusted to take into account the potential dilution that could occur upon the exercise of options and non-vested RSUs and PSUs granted under employee stock compensation plans. No account was taken of the potential dilution that could occur upon the exercise of convertible senior debentures, since they had an anti-dilutive effect on earnings per share. Additionally, an amount of 27.6 million and 28.6 million dilutive shares of ordinary shares from the conversion of outstanding stock options, RSUs and PSUs were excluded from the computation of diluted earnings per share attributable to Teva’s ordinary shareholders for the three and nine months ended September 30, 2025, respectively. In computing diluted loss per share for the three and nine months ended September 30, 2024, 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. Additionally, an amount of 51.7 million dilutive shares of ordinary shares from the conversion of outstanding stock options, RSU’s and PSUs were excluded from the computation of diluted earnings per share attributable to Teva’s ordinary shareholders for the three and nine months ended September 30, 2024.

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