v3.26.3
Certain transactions (Tables)
 9 Months Ended
Sep. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Asset Acquisition
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 adjustments696
Transaction costs8
Total consideration allocated704
Other current assets2
Deferred income taxes134
Valuation allowance(134)
Accrued expenses(18)
Other liabilities(4)
Total identifiable assets and liabilities acquired(20)
Acquired IPR&D724
Total consideration allocated704
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 September 30, 2026 and December 31, 2025:
September 30,December 31,
20262025
(U.S. $ in millions)
Accounts receivables $68 $86 
Inventories560 506 
Property, plant and equipment, net 1,087 1,020 
Identifiable intangible assets, net 18 29 
Goodwill223 213 
Other current assets 73 87 
Other non-current assets 180 184 
Expected loss on sale *
(372)(283)
Total assets of the disposal group classified as held for sale in the consolidated balance sheets $1,836 $1,842 
Accounts payables (211)(261)
Other current liabilities (22)(16)
Other non-current liabilities (63)(77)
Total liabilities of the disposal group classified as held for sale in the consolidated balance sheets$(296)$(354)
________
* Includes an expected loss from reclassification of currency translation adjustments to the consolidated statements of income (loss) upon sale