{"schema_version":"secwatch.filing_event.v1","accession":"0001551152-23-000026","form_type":"8-K","ticker":"ABBV","cik":"0001551152","company_name":"AbbVie Inc.","filed_at":"2023-07-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.271330+00:00","generated_at":"2026-06-13T11:46:28.698631+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"AbbVie lowers 2023 adjusted EPS guidance to $10.57-$10.97 on $280M Q2 IPR&D charge","bullets":["Q2 2023 includes $280M pre-tax acquired IPR&D and milestones expense, reducing EPS by $0.15.","Full-year 2023 adjusted diluted EPS guidance reduced to $10.57-$10.97 from $10.72-$11.12.","Q2 2023 adjusted diluted EPS guidance now $2.75-$2.85, down from $2.90-$3.00 prior.","Company does not forecast further IPR&D expense beyond Q2 due to uncertainty of timing.","Charge stems from collaborations, licensing agreements, and other asset acquisitions."],"urls":{"canonical":"https://secwatch.observer/filing/0001551152-23-000026","json":"https://secwatch.observer/filing/0001551152-23-000026.json","markdown":"https://secwatch.observer/filing/0001551152-23-000026.md","text":"https://secwatch.observer/filing/0001551152-23-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551152/000155115223000026/0001551152-23-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551152/000155115223000026/abbv-20230706.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T11:46:28.698631+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":"f7d3091cb094762c2f73402c494da8989ebb2e88","claim":"AbbVie Inc. updated its second quarter of 2023 guidance (reaffirmed).","evidence_excerpt":"Reported GAAP earnings and adjusted non-GAAP earnings for the second quarter of 2023 are expected to include acquired IPR&D and milestones expense of $280 million on a pre-tax basis, representing an unfavorable impact of $0.15 to both GAAP diluted earnings per share and adjusted non-GAAP diluted earnings per share. Results for the quarter ended June 30, 2023 have not been finalized and are subject to our financial statement closing procedures.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551152/000155115223000026/0001551152-23-000026-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of 2023"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}