---
schema_version: "secwatch.filing_event.v1"
accession: "0001551152-24-000024"
form_type: "8-K"
ticker: "ABBV"
cik: "0001551152"
company_name: "AbbVie Inc."
filed_at: "2024-07-03T23:59:59+00:00"
generated_at: "2026-05-31T23:28:43.755634+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# AbbVie lowers 2024 adjusted EPS guidance to $10.61-$10.81 on $937M IPR&D charge

## Summary
- Preliminary Q2 2024 acquired IPR&D and milestones expense of $937 million pre-tax.
- GAAP and adjusted non-GAAP diluted EPS each reduced by $0.52 in Q2.
- Q2 2024 adjusted diluted EPS guidance set at $2.53-$2.57.
- Full-year 2024 adjusted diluted EPS guidance lowered to $10.61-$10.81 from $11.13-$11.33.
- Guidance excludes any future IPR&D expense beyond Q2; final Q2 results subject to closing procedures.

## SEC filing metadata
- accession: 0001551152-24-000024
- form_type: 8-K
- ticker: ABBV
- cik: 0001551152
- company_name: AbbVie Inc.
- filed_at: 2024-07-03T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1551152/000155115224000024/0001551152-24-000024-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1551152/000155115224000024/abbv-20240703.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001551152-24-000024
- JSON: https://secwatch.observer/filing/0001551152-24-000024.json
- Plain text: https://secwatch.observer/filing/0001551152-24-000024.txt

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