v3.26.1
Segmentation of key figures
 6 Months Ended
Jun. 30, 2026
Operating Segments [Abstract]  
Segmentation of key figures Segmentation of key figures
The segment information disclosed in these Condensed Consolidated Interim Financial Statements reflects historical results consistent with the identifiable reportable segments of Alcon and financial information that the Chief Operating Decision Maker ("CODM") reviews to evaluate segmental performance and allocate resources among the segments. The CODM is the Executive Committee of Alcon.
The businesses of Alcon are divided operationally on a worldwide basis into two identified reportable segments, Surgical and Vision Care. Alcon's reportable segments are the same as its operating segments as Alcon does not aggregate any operating segments in arriving at its reportable segments. As indicated below, certain income and expenses are not allocated to segments.
Reportable segments are presented in a manner consistent with the internal reporting to the CODM. The reportable segments are managed separately due to their distinct needs and activities for research, development, manufacturing, distribution and commercial execution.
The Executive Committee of Alcon is responsible for allocating resources and assessing the performance of the reportable segments.
In Surgical, Alcon researches, develops, manufactures, distributes and sells ophthalmic products for cataract surgery, vitreoretinal surgery, refractive laser surgery and glaucoma surgery. The surgical portfolio also includes implantables, consumables and surgical equipment required for these procedures and supports the end-to-end procedure needs of the ophthalmic surgeon.
In Vision Care, Alcon researches, develops, manufactures, distributes and sells daily disposable, reusable, and color-enhancing contact lenses, cell therapies to treat ocular diseases and a comprehensive portfolio of ocular health products, including products for dry eye, ocular allergies, glaucoma and contact lens care, as well as ocular vitamins and redness relievers.
Alcon also provides services, training, education and technical support for both the Surgical and Vision Care businesses.
The basis of preparation and the selected accounting policies mentioned in Note 1 are used in the reporting of segment results.
The Executive Committee of Alcon evaluates segmental performance and allocates resources among the segments based on net sales and segment contribution, which is the single measure of segment profitability.
Net identifiable assets are not assigned to the segments in the internal reporting to the CODM, and are not considered in evaluating the performance of the business segments by the Executive Committee of Alcon.
Segment contribution excludes amortization and impairment charges for acquired product rights or other intangibles, general and administrative expenses for corporate activities, fair value adjustments to contingent consideration liabilities, past service costs primarily for post-employment benefit plan amendments, acquisition and integration related costs, certain acquisition and divestment related items, product discontinuation costs, fair value adjustments of financial assets in the form of options to acquire a company carried at fair value through profit and loss ("FVPL"), net gains and losses on fund investments and equity securities valued at FVPL, fair value remeasurements of investments in associated companies, restructuring costs, legal provisions and settlements and other income and expense items not attributed to a specific segment.
Net sales and other revenues by segment
Three months ended June 30Six months ended June 30
($ millions)2026202520262025
Surgical
Implantables466 456 904 876 
Consumables825 777 1,594 1,489 
Equipment/other279 222 532 421 
Total Surgical net sales1,570 1,455 3,030 2,786 
Vision Care
Contact lenses726 692 1,464 1,380 
Ocular health486 430 973 862 
Total Vision Care net sales1,212 1,122 2,437 2,242 
Total net sales2,782 2,577 5,467 5,028 
Surgical other revenues1 — 2 1 
Vision Care other revenues
40 19 60 40 
Total other revenues41 19 62 41 
Total net sales and other revenues2,823 2,596 5,5295,069 
Segment contribution and reconciliation to (loss)/income before taxes
The below table summarizes segment contribution, including material items of income and expense and includes a reconciliation of segment contribution to (Loss)/income before taxes.
SurgicalVision CareNot allocated to segmentsTotal
Three months ended June 30
Three months ended June 30
Three months ended June 30
Three months ended June 30
($ millions)20262025202620252026202520262025
Net sales1,570 1,455 1,212 1,122 — — 2,782 2,577 
Other revenues1 — 40 19 — — 41 19 
Cost of net sales(600)(553)(393)(416)(137)(227)(1,130)(1,196)
Cost of other revenues(1)— (17)(12)— — (18)(12)
Selling, general & administration(428)(372)(455)(415)(81)(83)(964)(870)
Research & development(150)(152)(104)(90)(409)(3)(663)(245)
Other income— — — — 6 5 6 5 
Other expense— — — — (43)(31)(43)(31)
Segment contribution and Operating income392 378 283 208 (664)(339)11 247 
Interest expense(53)(51)(53)(51)
Other financial income & expense— 4 — 4 
Share of loss from associated companies(4)(1)(4)(1)
(Loss)/income before taxes(46)199 
SurgicalVision CareNot allocated to segmentsTotal
Six months ended June 30
Six months ended June 30
Six months ended June 30
Six months ended June 30
($ millions)20262025202620252026202520262025
Net sales3,030 2,786 2,437 2,242 — — 5,467 5,028 
Other revenues2 1 60 40 — — 62 41 
Cost of net sales(1,163)(1,049)(816)(813)(314)(405)(2,293)(2,267)
Cost of other revenues(2)(1)(34)(30)— — (36)(31)
Selling, general & administration(814)(728)(869)(788)(163)(167)(1,846)(1,683)
Research & development(294)(295)(201)(162)(413)(10)(908)(467)
Other income— — — — 17 154 17 154 
Other expense— — — — (160)(60)(160)(60)
Segment contribution and Operating income759 714 577 489 (1,033)(488)303 715 
Interest expense(105)(100)(105)(100)
Other financial income & expense2 13 2 13 
Share of loss from associated companies(6)(15)(6)(15)
Income before taxes194 613 
Net sales by region(1)
Three months ended June 30Six months ended June 30
($ millions unless indicated otherwise)2026202520262025
United States1,241 45 %1,160 45 %2,469 45 %2,297 46 %
International1,541 55 %1,417 55 %2,998 55 %2,731 54 %
Net sales2,782 100 %2,577 100 %5,467 100 %5,028 100 %
(1)     Net sales by location of third-party customer.