---
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"
generated_at: "2026-10-12T16:15:34.652973+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# BioMarin sees ~$283M Q3 IPR&D charge from Alesta deal, $1.50 hit to GAAP and non-GAAP EPS

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001048477-26-000019
- JSON: https://secwatch.observer/filing/0001048477-26-000019.json
- Plain text: https://secwatch.observer/filing/0001048477-26-000019.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.