{"schema_version":"secwatch.filing_event.v1","accession":"0001048477-26-000019","form_type":"8-K","ticker":"BMRN","cik":"0001048477","company_name":"BIOMARIN PHARMACEUTICAL INC","filed_at":"2026-10-06T20:22:54+00:00","discovered_at":"2026-10-06T20:24:00.226482+00:00","generated_at":"2026-10-12T16:15:34.652973+00:00","sec_items":["2.02"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BioMarin sees ~$283M Q3 IPR&D charge from Alesta deal, $1.50 hit to GAAP and non-GAAP EPS","bullets":["BioMarin expects ~$283M of pre-tax acquired IPR&D expense in Q3 2026 tied to the Alesta Therapeutics B.V. acquisition, completed August 31, 2026.","The Q3 charge plus ongoing operating expenses cut about $1.50 from both GAAP diluted EPS and Non-GAAP Diluted EPS for the third quarter of 2026.","Full-year 2026 pre-tax charges expected at ~$320M, including transaction and transition costs, an unfavorable ~$1.55 impact to both GAAP and Non-GAAP Diluted EPS.","BioMarin's previously announced August 6, 2026 full-year 2026 guidance did not reflect Alesta; updated FY2026 guidance will come with Q3 2026 results.","Results for the quarter ended September 30, 2026 are not finalized and remain subject to BioMarin's financial statement closing procedures."],"urls":{"canonical":"https://secwatch.observer/filing/0001048477-26-000019","json":"https://secwatch.observer/filing/0001048477-26-000019.json","markdown":"https://secwatch.observer/filing/0001048477-26-000019.md","text":"https://secwatch.observer/filing/0001048477-26-000019.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1048477/000104847726000019/0001048477-26-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1048477/000104847726000019/bmrn-20261006.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T16:15:34.652973+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}