The following table summarizes restructuring activity related to major initiatives as part of Phase I of the Indivior Action Agenda — Generate Momentum for the six months ended June 30, 2026:


	Contract termination and related expenses, and impairment of long-lived assets		Severance, legal, consulting, and other corporate initiative transition costs		Total
Liability as of December 31, 2025	$	18	$	36	$	54
Restructuring charges	9		4		13
Cash payments	(8)		(27)		(34)
Non-cash charges	(9)		—		(9)
Liability as of June 30, 2026	$	10	$	14	$	24

Cumulative restructuring charges incurred since the inception of the program were $140 million as of June 30, 2026, of which $13 million was recognized during the six months ended June 30, 2026. $9 million of restructuring charges were recognized within research and development expenses and consisted of the impairment of long-lived assets. The remaining $4 million of restructuring charges were recognized within selling, general and administrative expenses and primarily related to severance, legal, consulting, and other corporate initiative transition costs. No additional costs related to this initiative are expected to be incurred.

Additionally, during the three months ended June 30, 2026, the Company initiated a restructuring initiative primarily related to the decision to cease Phase 3 development of INDV-6001 and to not advance INDV-2000 internally. The following table summarizes activity related to this initiative for the six months ended June 30, 2026:


	Severance, legal, consulting, and other corporate initiative transition costs
Liability as of December 31, 2025	$	—
Restructuring charges	6
Cash payments	—
Non-cash charges	—
Liability as of June 30, 2026	$	6

Cumulative restructuring charges incurred since the inception of the program were $6 million of severance, legal, consulting, and other corporate initiative transition costs, of which $5 million was recorded within research and development expenses and $1 million was recorded within selling, general and administrative expenses. No significant additional costs related to this initiative are expected to be incurred.