In a regulatory filing, the company stated, “Biogen (BIIB) expects that its GAAP and non-GAAP results for the first quarter of 2026 will include acquired in-process research and development, upfront and milestone expense of approximately $34 million on a pre-tax basis. The estimated charge is expected to impact GAAP and non-GAAP net income per diluted share for the first quarter of 2026 by approximately $0.19 per share.”
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