---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-22-014868"
form_type: "8-K"
ticker: "BMY"
cik: "0000014272"
company_name: "BRISTOL MYERS SQUIBB CO"
filed_at: "2022-04-18T23:59:59+00:00"
generated_at: "2026-06-26T06:51:33.345739+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Bristol-Myers to revise non-GAAP reporting; Q1 2022 impact of -$0.10/share from Acquired IPRD

## Summary
- Starting Q1 2022, non-GAAP results will include significant R&D charges from asset acquisitions and licensing, previously excluded.
- 2021 non-GAAP diluted EPS revised down to $7.16 from $7.51; 2020 GAAP shows new $12.5B Acquired IPRD line.
- Preliminary Q1 2022 estimate: net negative impact of approx. $0.10/share from Acquired IPRD charges and licensing income.
- Change follows SEC discussions; historical financials for 2020-2021 restated for comparability.

## SEC filing metadata
- accession: 0001140361-22-014868
- form_type: 8-K
- ticker: BMY
- cik: 0000014272
- company_name: BRISTOL MYERS SQUIBB CO
- filed_at: 2022-04-18T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/14272/000114036122014868/0001140361-22-014868-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/14272/000114036122014868/brhc10036367_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-22-014868
- JSON: https://secwatch.observer/filing/0001140361-22-014868.json
- Plain text: https://secwatch.observer/filing/0001140361-22-014868.txt

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