{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-040661","form_type":"8-K","ticker":"REGN","cik":"0000872589","company_name":"REGENERON PHARMACEUTICALS, INC.","filed_at":"2026-04-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.841125+00:00","generated_at":"2026-05-15T06:57:50.224932+00:00","sec_items":["2.02"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Regeneron expects ~$102M IPR&D charge in Q1 2026, ~$0.81 EPS hit","bullets":["Pre-tax acquired IPR&D charge of ~$102M from milestone/up-front payments and equity securities premium.","Charge expected to reduce GAAP and non-GAAP diluted EPS by ~$0.81 each for Q1 2026.","Results are preliminary, subject to closing procedures; actuals may differ.","Regeneron does not forecast such charges due to transaction uncertainty.","Company reiterates non-GAAP measure excludes certain items not viewed as useful."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-040661","json":"https://secwatch.observer/filing/0001104659-26-040661.json","markdown":"https://secwatch.observer/filing/0001104659-26-040661.md","text":"https://secwatch.observer/filing/0001104659-26-040661.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/872589/000110465926040661/0001104659-26-040661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/872589/000110465926040661/tm2611354d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:57:50.224932+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":"a0ca34418e57efd385a5cbbf1386c4615f061ef7","claim":"REGENERON PHARMACEUTICALS, INC. reported preliminary financial results for first quarter 2026.","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 2026 will include an acquired in-process research and development (“ IPR&D ”) charge of approximately $102 million on a pre-tax basis.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/872589/000110465926040661/0001104659-26-040661-index.htm","confidence":0.7,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"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"}