XML 61 R47.htm IDEA: XBRL DOCUMENT
v3.25.2

Acquisitions - Summary of Purchase Price Allocation (Details) - USD ($) $ in Millions | 3 Months Ended |  |  |
--- | --- | --- | --- | ---
Jun. 30, 2025 | Mar. 24, 2025 | Jan. 16, 2025 | Dec. 31, 2024
Disclosure of detailed information about business combination [line items] |  |  |  |
Measurement period adjustments, Net identifiable assets acquired | $ 0 |  |  |
Goodwill | 9,181 |  |  | $ 8,946
Aurion Biotech, Inc. |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Property, plant and equipment | 3 | $ 3 |  |
Right-of-use assets | 6 | 6 |  |
Deferred tax assets | 43 | 43 |  |
Other current assets | 6 | 6 |  |
Cash and cash equivalents | 26 | 26 |  |
Non-current lease liabilities | (4) | (4) |  |
Non-current financial debts | (1) | (1) |  |
Deferred tax liabilities | (212) | (212) |  |
Current financial debts | (34) | (34) |  |
Current lease liabilities | (2) | (2) |  |
Current income tax liabilities | (1) | (1) |  |
Trade payables | (3) | (3) |  |
Provisions and other current liabilities | (14) | (14) |  |
Net identifiable assets acquired | 743 | 743 |  |
Goodwill | 140 | 140 |  |
Non-controlling interests | (27) | (27) |  |
Net assets acquired as a result of business combination | 856 | 856 |  |
Cash paid at closing | 522 | 522 |  |
Previously-held investment in associated company | 334 | 334 |  |
Total acquisition date fair value of consideration | 856 | 856 |  |
Total acquisition date fair value of consideration |  | 486 |  |
Aurion Biotech, Inc. | Current marketed products |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Intangible assets | 110 | 105 |  |
Measurement period adjustments, Intangible assets | 5 |  |  |
Aurion Biotech, Inc. | Acquired IPR&D |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Intangible assets | 820 | $ 825 |  |
Measurement period adjustments, Intangible assets | $ (5) |  |  |
Cylite Pty Ltd. |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Property, plant and equipment |  |  | $ 1 |
Right-of-use assets |  |  | 1 |
Inventories |  |  | 1 |
Cash and cash equivalents |  |  | 6 |
Other assets |  |  | 1 |
Deferred tax liabilities |  |  | (11) |
Lease liabilities |  |  | (1) |
Trade payables |  |  | (1) |
Provisions and other current liabilities |  |  | (1) |
Net identifiable assets acquired |  |  | 33 |
Goodwill |  |  | 90 |
Net assets acquired as a result of business combination |  |  | 123 |
Cash paid at closing |  |  | 78 |
Cash expected to be paid after closing |  |  | 2 |
Previously-held FVOCI financial investment |  |  | 11 |
Previously-held commercialization rights in intangible assets |  |  | 9 |
Contingent consideration |  |  | 9 |
Previously-held investment in associated company |  |  | 14 |
Total acquisition date fair value of consideration |  |  | 123 |
Cylite Pty Ltd. | Current marketed products |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Intangible assets |  |  | 4 |
Cylite Pty Ltd. | Acquired IPR&D |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |
Intangible assets |  |  | $ 33 |

X
- Definition Acquisition Date Fair Value Of Financial Investment Held By Acquirer Immediately Before Acquisition Date + References No definition available. + Details
Name: | alc_AcquisitionDateFairValueOfFinancialInvestmentHeldByAcquirerImmediatelyBeforeAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Acquisition Date Fair Value Of Intangible Assets Held By Acquirer Immediately Before Acquisition Date + References No definition available. + Details
Name: | alc_AcquisitionDateFairValueOfIntangibleAssetsHeldByAcquirerImmediatelyBeforeAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Consideration Transferred And Acquisition-Date Fair Value of Equity Interest + References No definition available. + Details
Name: | alc_ConsiderationTransferredAndAcquisitionDateFairValueOfEquityInterest
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Current Borrowings As Of Acquisition Date + References No definition available. + Details
Name: | alc_CurrentBorrowingsAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Current Income Tax Liabilities Recognised As Of Acquisition Date + References No definition available. + Details
Name: | alc_CurrentIncomeTaxLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Current Lease Liabilities Recognised As Of Acquisition Date + References No definition available. + Details
Name: | alc_CurrentLeaseLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Identifiable Assets Acquired (Liabilities Assumed) And Goodwill + References No definition available. + Details
Name: | alc_IdentifiableAssetsAcquiredLiabilitiesAssumedAndGoodwill
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Lease Liabilities Recognised As Of Acquisition Date + References No definition available. + Details
Name: | alc_LeaseLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Measurement Period Adjustments Recognized For Intangible Assets + References No definition available. + Details
Name: | alc_MeasurementPeriodAdjustmentsRecognizedForIntangibleAssets
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Measurement Period Adjustments Recognized For Net Identifiable Assets Acquired + References No definition available. + Details
Name: | alc_MeasurementPeriodAdjustmentsRecognizedForNetIdentifiableAssetsAcquired
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Non-Current Borrowings As Of Acquisition Date + References No definition available. + Details
Name: | alc_NonCurrentBorrowingsAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Non-Current Lease Liabilities Recognised As Of Acquisition Date + References No definition available. + Details
Name: | alc_NonCurrentLeaseLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Other Assets Recognized As Of Asset Acquisition Date + References No definition available. + Details
Name: | alc_OtherAssetsRecognizedAsOfAssetAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Other Current Assets Recognized As Of Acquisition Date + References No definition available. + Details
Name: | alc_OtherCurrentAssetsRecognizedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Provisions And Other Current Liabilities Recognised As Of Acquisition Date + References No definition available. + Details
Name: | alc_ProvisionsAndOtherCurrentLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Right Of Use Assets Recognised As Of Acquisition Date + References No definition available. + Details
Name: | alc_RightOfUseAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph p -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_p_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_g_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_ContingentConsiderationRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 134 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 135 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_135_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Goodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2024-03-27 + Details
Name: | ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2024-03-27 + Details
Name: | ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2024-03-27 + Details
Name: | ifrs-full_InventoryRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph f -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f_iii&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_LiabilitiesIncurred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph o -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2024-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=alc_AurionBiotechIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=alc_CurrentlyMarketedProductsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_IntangibleAssetsUnderDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=alc_CylitePtyLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |