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Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Related Party Transactions [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Related Parties | Related Parties Related Party Transactions After Spin-Off Separation and Distribution Agreement and Other Related Party Transactions with 3M In connection with the Spin-Off on April 1, 2024, the Company entered into or adopted several agreements that provide a framework for Solventum's relationship with 3M after the separation and distribution. Below is a summary of activity between Solventum and 3M for the periods presented: •Separation related adjustments, which are the net impact of certain assets and liabilities that were retained by 3M and those that were transferred to Solventum as of March 31, 2024. This activity, including adjustments since the Spin-Off, is reflected in the “Net transfers from/to 3M” line item of the condensed consolidated statements of changes in equity. •Transition agreement expenses for the three months ended March 31, 2026 and 2025 were $105 million and $137 million, respectively, and are related to services received under transition agreements between the Company and 3M and its affiliates. These expenses are reflected in cost of product and operating expense (which is comprised of selling, general and administrative and research and development expenses) on the Company's condensed consolidated statements of income. •Master Supply Agreements - The Company recognized revenue and cost of sales associated with products sold to 3M of $17 million and $11 million, respectively, for the three months ended March 31, 2026. The Company recognized revenue and cost of sales associated with products sold to 3M of $20 million and $15 million, respectively, for the three months ended March 31, 2025. Cost of product related to purchases from 3M under the master supply agreements was $64 million and $63 million for the three months ended March 31, 2026 and 2025, respectively. Related Party Transactions The Company had the following transactions with 3M and its affiliates, primarily in connection with the transition and master supply agreements, reported in the Company’s condensed consolidated financial statements:
Current amounts due from and due to 3M under various agreements described above are recognized within the due from related parties and due to related parties, as applicable, in the condensed consolidated financial statements. There were no non-current amounts due to 3M at March 31, 2026.
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