{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-106432","form_type":"8-K","ticker":"REGN","cik":"0000872589","company_name":"REGENERON PHARMACEUTICALS, INC.","filed_at":"2024-10-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.186639+00:00","generated_at":"2026-05-30T19:41:16.544743+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 pre-tax IPR&D charge in Q3 2024, reducing EPS by $0.43","bullets":["Preliminary $56M pre-tax acquired IPR&D charge expected for Q3 2024 from milestone/up-front payments.","GAAP and non-GAAP diluted EPS expected to be negatively impacted by approximately $0.43.","Charge relates to collaboration and licensing agreement payments; such charges are not forecast.","Q3 2024 financial results are not finalized and subject to closing procedures."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-106432","json":"https://secwatch.observer/filing/0001104659-24-106432.json","markdown":"https://secwatch.observer/filing/0001104659-24-106432.md","text":"https://secwatch.observer/filing/0001104659-24-106432.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/872589/000110465924106432/0001104659-24-106432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/872589/000110465924106432/tm2419098d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T19:41:16.544743+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"}