{"schema_version":"secwatch.filing_event.v1","accession":"0001551152-26-000011","form_type":"8-K","ticker":"ABBV","cik":"0001551152","company_name":"AbbVie Inc.","filed_at":"2026-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.453550+00:00","generated_at":"2026-05-15T07:35:53.511654+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AbbVie records $744M IPR&D expense in Q1; cuts adjusted EPS guidance by $0.41","bullets":["Q1 2026 includes $744M pre-tax acquired IPR&D and milestones expense, reducing EPS by $0.41.","Updated Q1 adjusted EPS guidance: $2.56-$2.60 (from $2.97-$3.01, excluding Q1 IPR&D).","Full-year 2026 adjusted EPS guidance lowered to $13.96-$14.16 (from $14.37-$14.57).","Company states future IPR&D milestones cannot be reliably forecasted; guidance excludes them beyond Q1.","Adjusted diluted EPS guidance now includes impact of Q1 expense; prior range excluded it."],"urls":{"canonical":"https://secwatch.observer/filing/0001551152-26-000011","json":"https://secwatch.observer/filing/0001551152-26-000011.json","markdown":"https://secwatch.observer/filing/0001551152-26-000011.md","text":"https://secwatch.observer/filing/0001551152-26-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551152/000155115226000011/0001551152-26-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551152/000155115226000011/abbv-20260403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:35:53.511654+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":"2c46d3b042ff1ece2b4b37357e3ea7613ec5c8af","claim":"AbbVie Inc. reported quarter ended March 31, 2026 results: EPS $2.56 - $2.60. Guidance lowered.","evidence_excerpt":"AbbVie’s first quarter 2026 adjusted diluted earnings per share guidance range, including the impact of first quarter 2026 acquired IPR&D and milestones expense, is $2.56 - $2.60.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551152/000155115226000011/0001551152-26-000011-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended March 31, 2026"},{"label":"EPS","value":"$2.56 - $2.60"},{"label":"Guidance","value":"lowered"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"c3d5f603a8424dfaec29fc76e4e7573f7478fead","claim":"AbbVie Inc. reported full-year ended December 31, 2026 results: EPS $13.96 - $14.16. Guidance lowered.","evidence_excerpt":"AbbVie’s full-year 2026 adjusted diluted earnings per share guidance range, including the impact of first quarter 2026 acquired IPR&D and milestones expense, is $13.96 - $14.16.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551152/000155115226000011/0001551152-26-000011-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full-year ended December 31, 2026"},{"label":"EPS","value":"$13.96 - $14.16"},{"label":"Guidance","value":"lowered"},{"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"}