---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-078172"
form_type: "8-K"
ticker: "REGN"
cik: "0000872589"
company_name: "REGENERON PHARMACEUTICALS, INC."
filed_at: "2024-07-08T23:59:59+00:00"
generated_at: "2026-05-31T23:14:19.873294+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Regeneron expects $24M IPR&D charge in Q2 2024, ~$0.18 EPS hit

## Summary
- Estimated pre-tax acquired IPR&D charge of ~$24 million for Q2 2024.
- Charge expected to negatively impact GAAP and non-GAAP EPS by ~$0.18 per diluted share.
- Charge relates to up-front payments and equity premium on collaboration and licensing deals.
- Results are preliminary and subject to financial close procedures; actual may vary.

## SEC filing metadata
- accession: 0001104659-24-078172
- form_type: 8-K
- ticker: REGN
- cik: 0000872589
- company_name: REGENERON PHARMACEUTICALS, INC.
- filed_at: 2024-07-08T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/872589/000110465924078172/0001104659-24-078172-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/872589/000110465924078172/tm2418837d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-078172
- JSON: https://secwatch.observer/filing/0001104659-24-078172.json
- Plain text: https://secwatch.observer/filing/0001104659-24-078172.txt

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