Certain transactions (Tables)

6 Months Ended

Jun. 30, 2026

Summary of Assets Acquired, liabilities Assumed

The following table summarizes the total consideration transferred and allocation of consideration transferred to the assets acquired, liabilities assumed and acquired IPR&D expense as of the acquisition date:


	(U.S. $ in millions)
Cash consideration for outstanding shares, net of working capital adjustments	$	696
Transaction costs		8

Total consideration allocated		704

Other current assets		2
Deferred income taxes		134
Valuation allowance		(134	)
Accrued expenses	$	(18	)
Other liabilities		(4	)

Total identifiable assets and liabilities acquired		(20	)

Acquired IPR&D		724

Total consideration allocated	$	704

Summary of Major Classes of Assets and Liabilities Included as Held for Sale

The table below summarizes all of Teva’s assets and liabilities included as held for sale as of June 30, 2026 and December 31, 2025:


	June 30,			December 31,
	2026			2025
	(U.S. $ in millions)
Accounts receivables	$	64			86
Inventories		534		$	506
Property, plant and equipment, net		1,027			1,020
Identifiable intangible assets, net		19			29
Goodwill		207			213
Other current assets		59			87
Other non-current assets		184			184
Expected loss on sale*		(300	)		(283	)

Total assets of the disposal group classified as held for sale in the consolidated balance sheets	$	1,794		$	1,842

Accounts payables		(247	)		(261	)
Other current liabilities		(5	)		(16	)
Other non-current liabilities		(61	)		(77	)
Total liabilities of the disposal group classified as held for sale in the consolidated balance sheets	$	(313	)	$	(354	)

*	Includes an expected loss from reclassification of currency translation adjustments to the consolidated statements of income (loss) upon sale.