---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-027183"
form_type: "8-K/A"
ticker: "ELAN"
cik: "0001739104"
company_name: "Elanco Animal Health Inc"
filed_at: "2023-03-01T23:59:59+00:00"
generated_at: "2026-06-18T18:29:17.524724+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Elanco revises Q4/FY2022 results for immaterial errors; reports material weakness in internal controls

## Summary
- Q4 2022 revenue revised down $3M to $985M; reported net loss increased to $55M; adjusted EBITDA $172M (down $2M).
- Full year 2022 revenue revised down $7M to $4,411M; reported net loss $78M (up $4M); adjusted EBITDA $1,017M (down $6M).
- Reported EPS unchanged at $(0.11) for Q4; full year reported EPS revised to $(0.16) from $(0.15); adjusted EPS unchanged.
- Net leverage increased to 5.5x from 5.4x; no impact on 2023 guidance.
- Material weakness in internal control over financial reporting related to income tax provisions identified in 10-K.

## SEC filing metadata
- accession: 0001104659-23-027183
- form_type: 8-K/A
- ticker: ELAN
- cik: 0001739104
- company_name: Elanco Animal Health Inc
- filed_at: 2023-03-01T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/0001104659-23-027183-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/tm238102d1_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-027183
- JSON: https://secwatch.observer/filing/0001104659-23-027183.json
- Plain text: https://secwatch.observer/filing/0001104659-23-027183.txt

## Key facts
- Earnings Releases
  Elanco Animal Health Inc reported the fiscal quarter ended December 31, 2022 results: revenue $985 million, net income $(55) million, EPS $(0.11).
  - Period: the fiscal quarter ended December 31, 2022
  - Revenue: $985 million
  - Net income: $(55) million
  - EPS: $(0.11)
  - Result: reported results
  source text: Fourth quarter of 2022: o Revenue decreased from $988 million to $985 million o Reported net loss increased from $54 million to $55 million, adjusted net income decreased from $95 million to $94 million o Adjusted EBITDA decreased from $174 million to $172 million o Reported and adjusted EPS was unchanged
  evidence_url: https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/0001104659-23-027183-index.htm
- Earnings Releases
  Elanco Animal Health Inc reported the full year ended December 31, 2022 results: revenue $4,411 million, net income $(78) million, EPS $(0.16).
  - Period: the full year ended December 31, 2022
  - Revenue: $4,411 million
  - Net income: $(78) million
  - EPS: $(0.16)
  - Result: reported results
  source text: Full year 2022: o Revenue decreased from $4,418 million to $4,411 million o Reported net loss increased from $74 million to $78 million, adjusted net income decreased from $548 million to $544 million o Adjusted EBITDA decreased from $1,023 million to $1,017 million o Reported EPS decreased from $(0.15) to $(0.16), Adjusted EPS was unchanged
  evidence_url: https://www.sec.gov/Archives/edgar/data/1739104/000110465923027183/0001104659-23-027183-index.htm

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