{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-043287","form_type":"8-K","ticker":"REGN","cik":"0000872589","company_name":"REGENERON PHARMACEUTICALS, INC.","filed_at":"2023-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.498381+00:00","generated_at":"2026-06-17T04:25:01.700923+00:00","sec_items":["2.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Regeneron expects $56M IPR&D charge in Q1 2023 from Sonoma collaboration, ~$0.42 EPS impact","bullets":["Pre-tax acquired IPR&D charge of ~$56M for Q1 2023 related to Sonoma Biotherapeutics collaboration.","Expected to reduce both GAAP and non-GAAP diluted EPS by approximately $0.42.","Charge is preliminary and subject to final financial statement closing procedures.","Relates to an up-front payment under the previously announced collaboration and license agreement."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-043287","json":"https://secwatch.observer/filing/0001104659-23-043287.json","markdown":"https://secwatch.observer/filing/0001104659-23-043287.md","text":"https://secwatch.observer/filing/0001104659-23-043287.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/872589/000110465923043287/0001104659-23-043287-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/872589/000110465923043287/tm2312136d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T04:25:01.700923+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":[{"claim_id":"ad22464e1d9e93f0a40b039e97b0ee44ad6a54a9","claim":"REGENERON PHARMACEUTICALS, INC. reported preliminary financial results for first quarter 2023.","evidence_excerpt":"Regeneron Pharmaceuticals, Inc. (“ Regeneron ” or the “ Company ”) currently expects that its financial results calculated in accordance with U.S. generally accepted accounting principles (“ GAAP ”) and its non-GAAP financial results for the first quarter 2023 will include an acquired in-process research and development (“ IPR&D ”) charge of approximately $56 million on a pre-tax basis, primarily relating to an up-front payment in connection with the Company’s previously announced collaboration and license agreement with Sonoma Biotherapeutics, Inc.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/872589/000110465923043287/0001104659-23-043287-index.htm","confidence":0.7,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2023"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}