---
schema_version: "secwatch.filing_event.v1"
accession: "0001551152-24-000013"
form_type: "8-K"
ticker: "ABBV"
cik: "0001551152"
company_name: "AbbVie Inc."
filed_at: "2024-04-03T23:59:59+00:00"
generated_at: "2026-06-04T02:50:00.827965+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# AbbVie updates 2024 EPS guidance after incurring $164M IPR&D expense in Q1

## Summary
- Acquired IPR&D and milestones expense of $164M pre-tax ($0.08 per share) recorded in Q1 2024.
- Q1 2024 adjusted diluted EPS guidance revised to $2.18-$2.22 from $2.26-$2.30 previously.
- Full-year 2024 adjusted diluted EPS guidance revised to $10.97-$11.17 from $11.05-$11.25.
- Future IPR&D and milestones expense excluded from guidance due to unpredictable deal timing.

## SEC filing metadata
- accession: 0001551152-24-000013
- form_type: 8-K
- ticker: ABBV
- cik: 0001551152
- company_name: AbbVie Inc.
- filed_at: 2024-04-03T23:59:59+00:00
- event_type: earnings
- 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/1551152/000155115224000013/0001551152-24-000013-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1551152/000155115224000013/abbv-20240403.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001551152-24-000013
- JSON: https://secwatch.observer/filing/0001551152-24-000013.json
- Plain text: https://secwatch.observer/filing/0001551152-24-000013.txt

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