---
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"
generated_at: "2026-05-30T19:41:16.544743+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Regeneron expects $56M pre-tax IPR&D charge in Q3 2024, reducing EPS by $0.43

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- 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/872589/000110465924106432/0001104659-24-106432-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/872589/000110465924106432/tm2419098d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-106432
- JSON: https://secwatch.observer/filing/0001104659-24-106432.json
- Plain text: https://secwatch.observer/filing/0001104659-24-106432.txt

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