0001628280-25-047530 | 10-Q | XBRL Viewer

Selling, general and administrative

$ 314

$ 307

$ 881

$ 889

Cost of sales

179

183

Gross profit

230

241

702

707

Operating expenses:

155

$ 175

142

$ 152

$ 143

445

437

$ 612

$ 565

$ 466

Research and development

Acquired in-process research and development

Litigation settlement

196

Other operating (income) expense, net

(1)

Total operating expenses

187

205

206

338

171

521

715

919

1,072

827

(118)

181

(8)

(152)

(77)

Other (income) and expenses:

Interest (income)

^[1]

(6)

(5)

(16)

(18)

Interest expense

^[1]

(121)

158

(18)

(145)

(86)

(5)

^[1]

(23)

^[1]

(4)

^[1]

(19)

(43)

$ 42

$ 18

$ 47

$ 21

$ 22

$ (97)

$ 61

$ 108

$ (14)

$ 7

$ (126)

$ (42)

Earnings (loss) per share

$ 0.34

$ 0.16

$ 0.87

$ (0.11)

$ 0.05

$ (0.92)

$ (0.30)

Shares used in computing earnings (loss) per share

$ 0.33

$ 0.16

$ 0.85

$ (0.11)

$ 0.05

$ (0.92)

$ (0.30)

Basic (in shares)

125

132

125

134

Diluted (in shares)

129

133

127

134

[1]	1 Sign convention modified beginning in Q2 2025 (for all periods presented)

Restructuring - Impairment Charges, Provisions, Write Downs and Other Charges (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2025	Sep. 30, 2025
Restructuring Cost and Reserve [Line Items]
Total charges	$ 72
OPVEE
Restructuring Cost and Reserve [Line Items]
Inventory write-down	16
Contract termination and related expenses	16
Intangible asset impairment	5
Corporate Initiatives
Restructuring Cost and Reserve [Line Items]
Plant and equipment	11	$ 11
Total charges	35
Cost of Sales \| OPVEE
Restructuring Cost and Reserve [Line Items]
Total charges	37
Research and development \| Corporate Initiatives
Restructuring Cost and Reserve [Line Items]
Severance, legal, consulting, and other	2
Total charges	13
Selling, general and administrative \| Corporate Initiatives
Restructuring Cost and Reserve [Line Items]
Severance, legal, consulting, and other	22
Total charges	$ 22

Accrued Litigation Settlement Expenses

9 Months Ended

Sep. 30, 2025

Commitments and Contingencies Disclosure [Abstract]

Accrued Litigation Settlement Expenses

7. Accrued Litigation Settlement Expenses


	September 30, 2025						December 31, 2024
	Current		Non current		Total		Current		Non current		Total
Accrued litigation settlement expenses
DOJ-related	$	51	$	247	$	299	$	52	$	296	$	348
Antitrust claims	20		—		20		24		—		24
Opioid litigation	27		53		80		15		61		76
Other	8		—		8		8		8		16
Total accrued litigation settlement expenses	$	106	$	300	$	406	$	99	$	365	$	464

DOJ-related

In July 2020, the Company settled criminal and civil liability with the U.S. Department of Justice (DOJ), the U.S. Federal Trade Commission (FTC), and U.S. state attorneys general. A scheduled payment of $52 million was made during the nine months ended September 30, 2025 with respect to this matter.

Opioid litigation

The accrual of $80 million at September 30, 2025 reflects the present value of the agreed amount in a settlement covering certain opioid litigation (including cases in the Opioid MDL). The provision is measured using a risk-free rate.

Antitrust claims

An installment of $5 million was paid in the nine months ended September 30, 2025 in relation to antitrust litigation. The remaining accrual of $20 million at September 30, 2025 reflects the net present value (NPV) at the risk-free rate of the amounts to be paid in 2025. This final settlement resolved all of the Company’s remaining legacy antitrust litigation.

See Note 12. Commitments and Contingencies for additional information on legal matters.

Accrued Litigation Settlement Expenses - Summary of Accrued Litigation Settlement Expenses (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	$ 106	$ 99
Accrued legal and settlement expenses, non-current	300	365
Accrued litigation and settlement expenses, total	406	464
DOJ-related
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	51	52
Accrued legal and settlement expenses, non-current	247	296
Accrued litigation and settlement expenses, total	299	348
Antitrust claims
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	20	24
Accrued legal and settlement expenses, non-current	0	0
Accrued litigation and settlement expenses, total	20	24
Opioid litigation
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	27	15
Accrued legal and settlement expenses, non-current	53	61
Accrued litigation and settlement expenses, total	80	76
Other
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	8	8
Accrued legal and settlement expenses, non-current	0	8
Accrued litigation and settlement expenses, total	$ 8	$ 16

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Total income (loss) before income taxes

Income Tax - Effective Income Tax Rates (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2025

Dec. 31, 2024

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Sep. 30, 2025

Sep. 30, 2024

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Income Tax Disclosure [Abstract]

$ 37

$ 38

$ 30

$ (121)

$ 73

$ 158

$ (18)

$ 20

$ (145)

$ (86)

Total income tax expense (benefit)

$ (5)

^[1]

$ 17

$ 8

^[1]

$ (23)

$ 11

$ 50

^[1]

$ (4)

^[1]

$ 13

$ (19)

$ (43)

Total effective tax rate

(14.00%)

27.00%

32.00%

21.00%

[1]	1 Sign convention modified beginning in Q2 2025 (for all periods presented)

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 42	$ 22	$ 108	$ (14)
Other comprehensive income, net of tax
Foreign currency translation	0	7	3	5
Other comprehensive income	0	7	3	5
Total comprehensive income (loss)	$ 43	$ 29	$ 111	$ (9)

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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Reference 31: http://www.xbrl.org/2003/role/disclosureRef
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Reference 32: http://www.xbrl.org/2003/role/disclosureRef
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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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Reference 38: http://www.xbrl.org/2003/role/disclosureRef
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Reference 39: http://www.xbrl.org/2003/role/disclosureRef
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Reference 40: http://www.xbrl.org/2003/role/disclosureRef
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Reference 41: http://www.xbrl.org/2003/role/disclosureRef
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Reference 42: http://www.xbrl.org/2003/role/disclosureRef
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Reference 43: http://www.xbrl.org/2003/role/disclosureRef
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Reference 44: http://www.xbrl.org/2003/role/disclosureRef
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Reference 47: http://www.xbrl.org/2003/role/disclosureRef
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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Reference 49: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Restructuring and Related Activities [Abstract]

Share-Based Payments - Compensation Expense and Income Tax Benefits for Share-Based Payments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Compensation expense related to share-based payments	$ 6	$ 6	$ 21	$ 18

Earnings Per Share

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

Earnings Per Share

10. Earnings Per Share

The following table summarizes the calculation of basic and diluted earnings (loss) per share for each period:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
Net income (loss)	$	42	$	22	$	108	$	(14)

Basic weighted-average shares outstanding	125		132		125		134
Effect of potentially dilutive securities:
Restricted stock awards1	4		—		2		—
Diluted weighted-average shares outstanding	129		133		127		134

Basic earnings (loss) per share	0.34		0.16		0.87		(0.11)
Diluted earnings (loss) per share	0.33		0.16		0.85		(0.11)

1The potential shares excluded from the diluted earnings per share computation because of the antidilutive impact were nil in the three and nine months ended September 30, 2025 and nil and 1 million for the three and nine months ended September 30, 2024, respectively.

The weighted average number of shares is adjusted for the number of shares granted to the extent market conditions have been met at the balance sheet date and determined using the treasury stock method.

Conditional awards of 5 million shares were granted in the nine months ended September 30, 2025 and 2 million in the nine months ended September 30, 2024 under the Company’s Long-Term Incentive Plan, respectively.

Commitments and Contingencies (Details) $ in Millions			9 Months Ended
Commitments and Contingencies (Details) $ in Millions	Oct. 29, 2025 claim plaintiff	Jun. 14, 2024 claim plaintiff	Sep. 30, 2025 USD ($) claim individual	Dec. 31, 2024 USD ($)
Loss Contingencies [Line Items]
Accrual recorded \| $			$ 406	$ 464
Civil Opioid Litigation, MDL
Loss Contingencies [Line Items]
Accrual recorded \| $			$ 80
Civil Opioid Litigation, MDL \| New York
Loss Contingencies [Line Items]
Number of pending claims			35
Civil Opioid Litigation, MDL \| Pennsylvania
Loss Contingencies [Line Items]
Number of pending claims			9
Civil Opioid Litigation, MDL, Cities and Counties
Loss Contingencies [Line Items]
Percentage of pending claims			66.67%
Civil Opioid Litigation, MDL, Private Plaintiffs
Loss Contingencies [Line Items]
Percentage of pending claims			33.33%
Civil Opioid Litigation
Loss Contingencies [Line Items]
Number of pending claims			400
Civil Opioid Litigation, Other \| West Virginia
Loss Contingencies [Line Items]
Number of pending claims			5
Dental Allegations, MDL \| Subsequent Event
Loss Contingencies [Line Items]
Number of pending claims	1,900
Number of plaintiffs \| plaintiff	22,500
Dental Allegations, MDL Schedule A
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff		10,000
Number of new claims filed		1
Dental Allegations, MDL Schedule A \| Subsequent Event
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff	8,035
Dental Allegations, State Court
Loss Contingencies [Line Items]
Number of new claims filed			1
Number of individuals with tolled claims (more than) \| individual			975

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2025
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Legal Proceedings and Contingencies The Company records accruals for loss contingencies associated with legal matters when it is probable that a liability will be incurred and the amount of the loss can be reasonably estimated. Certain ongoing legal proceedings or threats of legal proceedings to which the Company is a party, but in which the Company believes the possibility of an adverse impact is remote, are not discussed in this Note. Civil Opioid Litigation As previously disclosed, pursuant to mediation, the Company, the Plaintiffs' Executive Committee (PEC), and an executive committee of state attorneys general reached settlement terms related to certain civil opioid litigation (discussed below), which would allow subdivisions, including those cities and counties that filed suit against Indivior as discussed below, to potentially sign on to the terms of a settlement. No states have indicated that they do not intend to opt in except the State of Maryland. Maryland could elect to join later in the process. The process for the subdivisions of the various states to elect whether to participate in the settlement will take time (the "opt-in process"). The Company separately executed a master settlement agreement with the Tribal Leadership Committee (TLC), which is now complete with all tribes signing off on settlement. Whether the settlements with the subdivisions or states will be finalized and the actions dismissed depends on sufficient participation in each agreement. The Company presently anticipates that the opt-in process will not be complete before the end of January 2026; however, there is no assurance that this will occur at that time. The Company has recorded a related provision of $80 million, reflecting the NPV of the agreed amount (See Note 7. Accrued Litigation Settlement Expenses). The Company has been named as a defendant in more than 400 civil lawsuits alleging that manufacturers, distributors, and retailers of opioids engaged in a longstanding practice to market opioids as safe and effective for the treatment of long-term chronic pain to increase the market for opioids and their own market shares for opioids, or alleging individual personal injury claims. Most of these cases have been consolidated and are pending in a federal multi-district litigation in the U.S. District Court for the Northern District of Ohio. See In re National Prescription Opiate Litigation, MDL No. 2804 (N.D. Ohio) (the "Opioid MDL"). The mediation and potential settlement discussed above was designed to include subdivisions such as cities and counties and tribal nations. Nearly two-thirds of the cases in the Opioid MDL were filed by cities and counties. Cases brought by cities and counties outside of the MDL include, for example, 35 actions pending in New York state court, 9 writs filed in Pennsylvania state court, and actions brought in federal district courts in Florida and Georgia. Litigation against the Company in the Opioid MDL and the other federal courts is stayed. The New York state court has not yet entered a case management order. The Company has not yet been served with a complaint in any of the Pennsylvania state court matters. About one-third of the cases in the Opioid MDL were filed by private plaintiffs, most of whom assert claims relating to neonatal abstinence syndrome ("NAS"). The mediation and settlements discussed above would not resolve private plaintiff cases against the Company (whether they were filed in the MDL or not). On May 23, 2024, the Consumer Protection Division of the Office of the Attorney General of Maryland served on Indivior Inc. an administrative subpoena related generally to opioid products marketed and sold in Maryland. Indivior Inc.'s response to the subpoena remains ongoing. On October 28, 2024, Indivior Inc. was named as one of numerous defendants in five individual complaints involving claims related to NAS and filed in West Virginia state court, that were transferred to West Virginia's Mass Litigation Panel. See In re Opioid Litigation, No. 22-C-9000 NAS (W.V. Kanawha Cnty. Cir. Ct.) ("WV MLP Action"). The plaintiffs filed a notice of appeal in the West Virginia Supreme Court as to all defendants, including Indivior, on February 27, 2025. Briefing on this matter was completed in August. There has been no decision by the West Virginia Supreme Court. As it relates to the private complaints and any subdivisions or states that do not opt in to the opt-in process, the Company believes it has meritorious defenses, and intends to vigorously defend itself in all actions that would not be resolved by the proposed settlement. Given the status and preliminary stage of litigation, no estimate of total possible loss for those matters can be made at this time. Dental Allegations The Company has been named as a defendant in numerous lawsuits alleging that SUBOXONE Film was defectively designed and caused dental injury, and that the Company failed to properly warn of the risks of such injuries. The plaintiffs generally seek compensatory damages, as well as punitive damages and attorneys’ fees and costs. Plaintiffs and potential plaintiffs related to these lawsuits generally can be grouped as follows: As of October 29, 2025 Dental MDL Plaintiffs of over 1,900 cases naming over 22,500 plaintiffs have been consolidated in multi-district litigation in the Northern District of Ohio. See In Re Suboxone (Buprenorphine/Naloxone) Film Products Liability Litigation, MDL No. 3092 (N.D. Oh.) (the "Dental MDL"). Dental MDL Schedule A Plaintiffs: One complaint filed in the Dental MDL on June 14, 2024 attached a schedule of nearly 10,000 plaintiffs (the “Schedule A Plaintiffs”). The parties negotiated a tolling agreement for the Schedule A Plaintiffs that would permit plaintiffs’ counsel additional time to investigate issues such as whether any Indivior product was used before determining whether to file individual complaints to be coordinated with the Dental MDL. Plaintiffs have been dismissing Schedule A claimants pursuant to a mechanism provided by the court. As of October 29, 2025 the plaintiffs had reduced the number of Schedule A claimants to 8,035. State Court Plaintiffs: One complaint has been filed in New Jersey state court, and the parties have agreed to toll the claims of more than 975 other individuals in Delaware, New Jersey, and Virginia. Complaints have not yet been filed on behalf of the tolled individuals. Proposed class actions based on similar allegations as in the Dental MDL, but also relating to SUBOXONE Tablets, were filed in Quebec and British Columbia against various subsidiaries of the Company, among other defendants, in April 2024. The Company has begun its evaluation of the claims, believes it has meritorious defenses, and intends to vigorously defend itself. Given the status and preliminary stage of litigation, no estimate of possible loss can be made at this time. U.K. Shareholder Claims On September 21, 2022, certain shareholders issued representative and multiparty claims against Indivior PLC in the High Court of Justice for the Business and Property Courts of England and Wales, King’s Bench Division. The claims made in both the representative and multiparty actions generally allege that Indivior PLC violated the U.K. Financial Services and Markets Act 2000 (“FSMA 2000”) by making false or misleading statements or material omissions in public disclosures, including the 2014 Demerger Prospectus, regarding an alleged product-hopping scheme regarding the switch from SUBOXONE Tablets to SUBOXONE Film. Indivior PLC filed an application to strike out the representative action, which ultimately was struck out by the High Court and affirmed on appeal. On August 8, 2025 those certain shareholders served their "Particulars of Claim" on Indivior PLC related to the multiparty action. On October 6, 2025, the Company served on those certain shareholders its Defence. The deadline for the certain shareholders to file their Reply to the Defence is November 17, 2025. The Company has begun its evaluation of the remaining claims, believes it has meritorious defenses, and intends to vigorously defend itself. Given the status and preliminary stage of the litigation, no estimate of possible loss can be made at this time. U.S. Shareholder Claims A class action lawsuit was filed against Indivior PLC, Mark Crossley (the former CEO of the Company), and Ryan Preblick (the CFO of the Company) on August 2, 2024, alleging violations of certain U.S. federal securities laws, and the lead plaintiff filed an amended complaint on December 5, 2024 which also named Richard Simkin (the former CCO of the Company) as a defendant. The defendants moved to dismiss. On September 15, 2025, the court granted the motion to dismiss. The defendants did not file an appeal by the deadline of October 15, 2025.

Income Tax - Changes in Unrecognized Tax Benefits (Details) $ in Millions	9 Months Ended
	Sep. 30, 2025 USD ($)
Unrecognized Tax Benefits [Roll Forward]
Beginning balance	$ 4
Additions for tax positions of prior years	32
Ending balance	$ 36

Restructuring

9 Months Ended

Sep. 30, 2025

Restructuring

13. Restructuring

On August 26, 2025, the Company announced major initiatives as part of Phase 1 of the Indivior Action Agenda — Generate Momentum. Related to these initiatives, in the three months ended

September 30, 2025, $35 million of corporate initiative transition costs were recognized, consisting of headcount reductions, impairment of real estate, and consulting, legal and tax expenses.

Additionally, during the third quarter, the Company discontinued the sales and marketing support for OPVEE. The Company recognized $37 million of costs in the three months ended September 30, 2025, including the write-down of inventory and intangible assets and expenses related to contract termination. No additional costs related to the costs in the table below are expected to be incurred.


Impairment charges, provisions, write-downs and other	2025
Charged to Cost of sales:
OPVEE inventory write-down	$	16
OPVEE contract termination and related expenses	16
OPVEE intangible asset impairment	5
Sub-total: Cost of sales	37
Charged to Research and development:
Corporate initiative transition costs - impairment of PPE, net	11
Corporate initiative transition costs - severance, legal, consulting, and other	2
Sub-total: Research and development	13
Charged to Selling, general and administrative:
Corporate initiative transition costs - severance, legal, consulting, and other	22
Sub-total: Selling, general and administrative	22
Total charges	$	72

Prior to the third quarter, there were no obligations related to the costs shown in the table above. As of September 30, 2025, remaining obligations for these restructuring costs were $16 million for OPVEE contract termination and related expenses and $13 million for severance, legal, consulting, and other corporate initiative transition costs.

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Raw materials and consumables	$ 32	$ 33
Work in progress	43	51
Finished goods	82	94
Total Inventories, net	$ 157	$ 178

Business Overview, Basis of Presentation, and Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2025
Accounting Policies [Abstract]
Business Overview, Basis of Presentation, and Recently Issued Accounting Standards	1. Business Overview, Basis of Presentation, and Recently Issued Accounting Standards Business Overview Indivior PLC and its subsidiaries (together, "Indivior" or the "Company") is a pharmaceutical company working to help change patients' lives by developing medicines to treat opioid use disorder (OUD). The Company's vision is that all patients will have access to evidence-based treatment for OUD and we are dedicated to transforming OUD from a human crisis to a recognized and treated chronic disease. Building on its portfolio of OUD treatments, Indivior's product candidate pipeline is designed to extend its heritage in this category. Basis of Consolidation The accompanying unaudited interim Condensed Consolidated Financial Statements and related notes should be read in conjunction with the audited Consolidated Financial Statements of Indivior PLC and its subsidiaries and related notes as contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024. The unaudited interim financial statements include all adjustments (consisting only of normal recurring adjustments) and accruals necessary in the judgment of management for a fair statement of the results for the periods presented. The accounting policies of the Company are consistent with those disclosed in "Item 1. Financial Statements - Note 2. Summary of Significant Accounting Policies" of our Annual Report on Form 10-K for the year ended December 31, 2024. Columns and rows within tables may not add due to rounding. Percentages and per share data have been calculated using actual, non-rounded figures. Use of Estimates and Judgments The preparation of Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported. Significant estimates are used in determining items such as accruals for returns, incentives and rebates, certain accrued expenses, acquisitions, and ongoing litigation. Actual results may differ from those estimates. Recently Adopted Accounting Standards No new accounting standards were adopted during the nine months ended September 30, 2025. Recently Issued Accounting Standards Not Yet Adopted ASU 2024-03: Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)—Disaggregation of Income Statement Expenses (as clarified by ASU 2025-01) was issued in November 2024, requires disclosure of specified information about certain costs and expenses in the notes to the financial statements and is required to be applied by the Company for fiscal periods beginning after December 15, 2027. As this accounting standard only impacts disclosures, it is not expected to have a material impact on the Company’s financial statements. ASU 2025-05: Measurement of Credit Losses for Accounts Receivable and Contract Assets Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets was issued in July 2025 and allows entities to elect a practical expedient that assumes that the current conditions as of the balance sheet date do not change for the remaining life of the asset. ASU No. 2025-05 is effective for annual and interim periods beginning after December 15, 2025, is to be applied on a prospective basis and allows for early adoption. Adoption is not expected to have a material impact on the Company's financial statements. ASU No. 2025-06, Intangibles-Goodwill and Other-Internal Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software was issued in September 2025 and removes all references to software development project stages. Software capitalization will begin when management has authorized and committed to funding the software project and when it is probable that the project will be completed and the software will be used to perform the function intended. ASU 2025-05 is effective for interim and annual periods beginning after December 15, 2027. The guidance may be applied on a prospective basis, a modified transition approach or a retrospective transition approach and allows for early adoption. Adoption is not expected to have a material impact on the Company's financial statements. New Legislation In July 2025, legislation commonly referred to as the One Big Beautiful Bill Act (the “OBBBA”) was enacted, introducing amendments to U.S. tax laws with various effective dates from 2025 to 2027, primarily impacting companies domiciled in the U.S. The Company evaluated the implications of these tax law changes and does not anticipate material impacts.

Accrued Litigation Settlement Expenses - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2025	Dec. 31, 2024
Loss Contingencies [Line Items]
Accrual recorded	$ 406	$ 464
DOJ-related
Loss Contingencies [Line Items]
Payments for legal settlement	52
Accrual recorded	299	348
Opioid litigation
Loss Contingencies [Line Items]
Accrual recorded	80	76
Antitrust claims
Loss Contingencies [Line Items]
Payments for legal settlement	5
Accrual recorded	$ 20	$ 24

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Restructuring - Narrative (Details) $ in Millions	3 Months Ended
Restructuring - Narrative (Details) $ in Millions	Sep. 30, 2025 USD ($)
Restructuring Cost and Reserve [Line Items]
Impairment charges, provisions, write downs and other charges	$ 72
Corporate Initiatives
Restructuring Cost and Reserve [Line Items]
Impairment charges, provisions, write downs and other charges	35
Obligations for restructuring costs	13
OPVEE
Restructuring Cost and Reserve [Line Items]
Obligations for restructuring costs	16
OPVEE \| Cost of Sales
Restructuring Cost and Reserve [Line Items]
Impairment charges, provisions, write downs and other charges	$ 37

Error Corrections and Prior Period Adjustments Restatement [Line Items]

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Revision of Previously Issued Financial Statements - Consolidated Statements of Operations and Selected Quarterly Financial Data (Details) - USD ($)
$ / shares in Units, $ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2025

Jun. 30, 2025

Mar. 31, 2025

Dec. 31, 2024

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Sep. 30, 2025

Sep. 30, 2024

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Selling, general and administrative expenses

$ 155

$ 175

$ 142

$ 152

$ 143

$ 445

$ 437

$ 612

$ 565

$ 466

Total operating expenses, net

187

205

206

338

171

521

715

919

1,072

827

(118)

181

(8)

(152)

(77)

(121)

158

(18)

(145)

(86)

^[1]

(17)

(8)

^[1]

(11)

(50)

^[1]

(13)

$ 42

$ 18

$ 47

$ 22

(97)

$ 108

$ (14)

$ 7

$ (126)

$ (42)

Earnings (Loss) per Share

$ 0.34

$ 0.16

$ 0.87

$ (0.11)

$ 0.05

$ (0.92)

$ (0.30)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 0.33

$ 0.16

$ 0.85

$ (0.11)

$ 0.05

$ (0.92)

$ (0.30)

As reported

Selling, general and administrative expenses

177

$ 144

153

145

$ 618

$ 569

$ 469

Total operating expenses, net

206

207

340

172

925

1,076

831

(119)

(156)

(81)

(122)

(149)

(89)

(16)

(8)

(11)

(98)

$ 2

$ (129)

$ (44)

Earnings (Loss) per Share

$ 0.02

$ (0.94)

$ (0.32)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 0.02

$ (0.94)

$ (0.32)

Adjustment

Selling, general and administrative expenses

(2)

$ (6)

$ (4)

Total operating expenses, net

(2)

(6)

(4)

(2)

(1)

$ 1

$ 5

$ 3

Earnings (Loss) per Share

$ 0.03

$ 0.02

Schedule of Current Inventories

$ 0.03

$ 0.02

[1]	1 Sign convention modified beginning in Q2 2025 (for all periods presented)

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 2	$ 3
Common stock, par value (in dollars per share)	$ 0.50	$ 0.50
Common stock, issued shares (in shares)	125	125

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 41	$ 63
Accrued employee-related obligations	79	60
Accrued indirect tax and government fees	27	23
Accruals for third-party services	60	64
Accrued other expenses	8	6
Total accounts payable and accrued expenses	$ 215	$ 216	$ 195

Condensed Consolidated Statements of Stockholders’ Deficit - USD ($) shares in Millions, $ in Millions	Total	Common Stock	Additional paid-in capital	Share repurchase commitment	Accumulated other comprehensive loss	Accumulated deficit
Balance at beginning of period (in shares) at Dec. 31, 2023		137
Balance at beginning of period at Dec. 31, 2023	$ (184)	$ 68	$ 88	$ (23)	$ (30)	$ (288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	61					61
Other comprehensive income (loss)	(3)				(3)
Common stock issued (in shares)		1
Common stock issued	2	$ 1	1
Common stock repurchased and canceled (in shares)		(2)
Common stock repurchased and canceled	(36)	$ (1)				(35)
Share-based compensation	6		6
Share repurchase liability movement, net	14			14
Settlement of tax on equity awards	(20)		(20)
Other	(1)		(1)
Balance at end of period (in shares) at Mar. 31, 2024		136
Balance at end of period at Mar. 31, 2024	(161)	$ 68	74	(9)	(32)	(262)
Balance at beginning of period (in shares) at Dec. 31, 2023		137
Balance at beginning of period at Dec. 31, 2023	(184)	$ 68	88	(23)	(30)	(288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(14)
Other comprehensive income (loss)	5
Balance at end of period (in shares) at Sep. 30, 2024		130
Balance at end of period at Sep. 30, 2024	(310)	$ 65	88	(16)	(24)	(421)
Balance at beginning of period (in shares) at Dec. 31, 2023		137
Balance at beginning of period at Dec. 31, 2023	(184)	$ 68	88	(23)	(30)	(288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 7
Balance at end of period (in shares) at Dec. 31, 2024	125	125
Balance at end of period at Dec. 31, 2024	$ (337)	$ 62	90	(10)	(36)	(443)
Balance at beginning of period (in shares) at Mar. 31, 2024		136
Balance at beginning of period at Mar. 31, 2024	(161)	$ 68	74	(9)	(32)	(262)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(97)					(97)
Common stock repurchased and canceled (in shares)		(2)
Common stock repurchased and canceled	(34)	$ (1)				(33)
Share-based compensation	6		6
Share repurchase liability movement, net	5			5
Balance at end of period (in shares) at Jun. 30, 2024		134
Balance at end of period at Jun. 30, 2024	(281)	$ 67	80	(4)	(32)	(393)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	22					22
Other comprehensive income (loss)	7				7
Common stock issued	1		1
Common stock repurchased and canceled (in shares)		(5)
Common stock repurchased and canceled	(52)	$ (2)				(50)
Share-based compensation	6		6
Share repurchase liability movement, net	(12)			(12)
Balance at end of period (in shares) at Sep. 30, 2024		130
Balance at end of period at Sep. 30, 2024	(310)	$ 65	88	(16)	(24)	(421)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 21
Balance at end of period (in shares) at Dec. 31, 2024	125	125
Balance at end of period at Dec. 31, 2024	$ (337)	$ 62	90	(10)	(36)	(443)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	47					47
Other comprehensive income (loss)	1				1
Common stock issued (in shares)		1
Common stock issued	1
Common stock repurchased and canceled (in shares)		(1)
Common stock repurchased and canceled	(11)					(10)
Share-based compensation	6		6
Share repurchase liability movement, net	10			10
Settlement of tax on equity awards	(3)		(3)
Balance at end of period (in shares) at Mar. 31, 2025		125
Balance at end of period at Mar. 31, 2025	$ (285)	$ 62	93	0	(35)	(406)
Balance at beginning of period (in shares) at Dec. 31, 2024	125	125
Balance at beginning of period at Dec. 31, 2024	$ (337)	$ 62	90	(10)	(36)	(443)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	108
Other comprehensive income (loss)	$ 3
Balance at end of period (in shares) at Sep. 30, 2025	125	125
Balance at end of period at Sep. 30, 2025	$ (207)	$ 62	109	0	(32)	(346)
Balance at beginning of period (in shares) at Mar. 31, 2025		125
Balance at beginning of period at Mar. 31, 2025	(285)	$ 62	93	0	(35)	(406)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	18					18
Other comprehensive income (loss)	2				2
Share-based compensation	8		8
Balance at end of period (in shares) at Jun. 30, 2025		125
Balance at end of period at Jun. 30, 2025	(257)	$ 62	101	0	(33)	(388)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	42					42
Other comprehensive income (loss)	0
Common stock issued	1		1
Share-based compensation	$ 6		6
Balance at end of period (in shares) at Sep. 30, 2025	125	125
Balance at end of period at Sep. 30, 2025	$ (207)	$ 62	$ 109	$ 0	$ (32)	$ (346)

Inventories (Tables)

9 Months Ended

Sep. 30, 2025

Inventory Disclosure [Abstract]

Inventories are comprised of:


	September 30, 2025		December 31, 2024
Raw materials and consumables	$	32	$	33
Work in progress	43		51
Finished goods	82		94
Total Inventories, net	$	157	$	178

Schedule of Noncurrent Inventories

Inventories are comprised of:


	September 30, 2025		December 31, 2024
Raw materials and consumables	$	32	$	33
Work in progress	43		51
Finished goods	82		94
Total Inventories, net	$	157	$	178

Share-Based Payments - Narrative (Details) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2025 USD ($) plan $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of equity-settled share plans \| plan	3
Share options granted (in shares) \| shares	0
Share options exercised (in shares) \| shares	0
Service-Based Restricted Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value of awards granted (in dollars per share) \| $ / shares	$ 10.23
Fair value of awards issued	$ 5
Compensation cost for unvested awards not recognized	$ 23
Period of recognition for compensation cost for unvested awards not recognized	2 years 2 months 12 days
Performance-based Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value of awards granted (in dollars per share) \| $ / shares	$ 8.79
Fair value of awards issued	$ 0
Compensation cost for unvested awards not recognized	$ 26
Period of recognition for compensation cost for unvested awards not recognized	2 years 3 months 18 days

Income Tax

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Income Tax

3. Income Tax

Indivior is subject to taxation in several different jurisdictions. The Company's tax provision for each period presented was calculated using a forecasted annual tax rate, adjusted for discrete items occurring during the applicable period to arrive at an effective tax rate. The effective income tax rates for the relevant periods are calculated as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2025			2024			2025			2024
Total income (loss) before income taxes	$	37		$	30		$	158		$	(18)
Total income tax expense (benefit)	$	(5)		$	8		$	50		$	(4)
Total effective tax rate	(14)		%	27		%	32		%	21		%

Our income tax rate for the three months ended September 30, 2025 differs from the U.K. Federal statutory rate of 25%, primarily due to U.K. innovation deductions and a reduction in Pillar II top-up tax expense, offset by disallowed expenses.

Our income tax rate for the nine months ended September 30, 2025 differs from the U.K. Federal statutory rate of 25%, primarily due to expense recognized for a U.K. HMRC settlement which became probable during the second quarter of 2025, a valuation allowance against corporate interest limitation carryforwards, share-based compensation shortfall tax expense and disallowed expenses, partially offset by U.K. innovation deductions and intragroup financing transactions. The HMRC settlement relates to aspects of prior years' intercompany financing arrangements and is not expected to impact our future tax rates.

Our income tax rate for the three months ended September 30, 2024 differs from the U.K. Federal statutory rate of 25%, primarily due to disallowed expenses, offset by a reduction to a valuation allowance against corporate interest limitation carryforwards, excess share-based compensation benefit and intragroup financing transaction benefits.

Our income tax rate for the nine months ended September 30, 2024 differs from the U.K. Federal statutory rate of 25%, due primarily to disallowed expenses, offset by intragroup financing transaction benefits and excess share-based compensation benefits.

We are subject to income taxation in many jurisdictions. Unrecognized tax benefits reflect the differences between tax positions we have taken or expect to take on income tax returns and the amounts recognized in our financial statements. Resolution of the related tax positions with the relevant tax authorities may take many years to complete, and such timing is not entirely within our control.

Changes in unrecognized tax benefits are summarized as follows for the nine months ended September 30, 2025.


(In millions)
Balance at December 31, 2024	$	4
Additions for tax positions of prior years	32


Balance at September 30, 2025	$	36

During the three months ended September 30, 2025, no new unrecognized tax positions were added. During the nine months ended September 30, 2025, we recorded $32 million in tax expense related to a settlement with U.K. HMRC which became probable during the second quarter of 2025, in relation to aspects of a finance structure in place from 2019 through May 2024. No other material changes to the Company's unrecognized tax benefit have occurred since December 31, 2024.

During the three and nine months ended September 30, 2025, the Company accrued and expensed interest of $1 million and $6 million, respectively.

The total amount of unrecognized tax benefits relating to the Company’s tax positions is subject to change based on future events including, but not limited to, the settlement of ongoing tax audits and assessments and the expiration of applicable statutes of limitations.

The Company is not subject to U.K. examinations by tax authorities for fiscal years before 2019 and U.S. federal income tax examinations by tax authorities for fiscal years before 2021. U.K. and U.S. state and local audits covering 2018 - 2022 are ongoing. An estimate of reasonably possible additional tax liabilities and interest that could arise on resolution of these examinations, including the impact from later periods, is in the range of nil to $12 million.

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
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-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 270
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Publisher FASB
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

Schedule of Effective Income Tax Rates

Income Tax (Tables)

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

The effective income tax rates for the relevant periods are calculated as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2025			2024			2025			2024
Total income (loss) before income taxes	$	37		$	30		$	158		$	(18)
Total income tax expense (benefit)	$	(5)		$	8		$	50		$	(4)
Total effective tax rate	(14)		%	27		%	32		%	21		%

Schedule of Changes in Unrecognized Tax Benefits

Changes in unrecognized tax benefits are summarized as follows for the nine months ended September 30, 2025.


(In millions)
Balance at December 31, 2024	$	4
Additions for tax positions of prior years	32


Balance at September 30, 2025	$	36

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2025	Mar. 31, 2025	Dec. 31, 2024	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2025	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 42	$ 47	$ 21	$ 22	$ 61	$ 108	$ (14)	$ 7	$ (126)
Adjustments to reconcile net income (loss) to net cash from operating activities:
Depreciation and amortization						8	11
Amortization of right-of-use assets						7	8
Share-based compensation expense						21	18
Impairment of tangible and intangible assets						16	8
Unrealized loss on equity investments						1	7
Deferred income taxes						(8)	(30)	7	(64)
Acquired in-process research and development	0			1		0	1
Impact from foreign exchange movements						(2)	3
Other adjustments, net						2	0
Change in operating assets and liabilities:
Accounts receivable						(3)	3
Current inventories						16	(41)	(43)	(6)
Other current and noncurrent assets						38	389	377	(418)
Accrued legal and settlement expenses						(58)	(382)
Other current and noncurrent liabilities						49	71	8	110
Net cash provided by operating activities						194	53	36	(300)
Cash flows from investing activities:
Purchases of property and equipment						(42)	(13)
Purchases of in-process research and development and intangible assets						(1)	(1)
Purchases of investments in debt securities						(14)	(14)
Sales and maturities of debt securities						14	88
Net cash (used in) provided by investing activities						(42)	61
Cash flows from financing activities:
Proceeds from the issuance of common stock						2	3
Cash paid for repurchases of common stock						(11)	(123)
Repayments of debt						(12)	(2)
Settlement of tax on equity awards						(3)	(20)
Net cash used in financing activities						(25)	(142)
Net increase (decrease) in cash and cash equivalents						128	(28)
Exchange differences						(1)	(1)
Cash and cash equivalents at beginning of period		$ 319	288		$ 316	319	316	316
Cash and cash equivalents at end of period	$ 445		$ 319	$ 288		$ 445	$ 288	$ 319	$ 316

Share-Based Payments

9 Months Ended

Sep. 30, 2025

Share-Based Payment Arrangement [Abstract]

Share-Based Payments

11. Share-Based Payments

The Company operates three equity-settled executive and employee share plans. For share-based payment awards, the fair value at the grant date is calculated using appropriate pricing models. The programs and related accounting are described in "Item 8. Financial Statements—Note 15. Share-Based Payments” of our Annual Report on Form 10-K for the year ended December 31, 2024.


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
Compensation expense related to share-based payments	$	6	$	6	$	21	$	18

Indivior Long-Term Incentive Plan (LTIP)

A summary of the service-based restricted share awards and performance-based share awards activity under the LTIP for the nine months ended September 30, 2025 is presented below (values in thousands):


	Outstanding Service-Based Restricted Share Awards	Outstanding Performance-Based Share Awards
Shares at December 31, 2024	1,036	4,717
Granted	2,349	3,011
Issued	(275)	(286)
Canceled/forfeited/adjusted	(625)	(2,079)
Shares at September 30, 2025	2,484	5,364

The weighted average fair value per share of the service-based restricted share awards granted was $10.23 for the nine months ended September 30, 2025, based on the fair market value at the date of grant. The total fair value of restricted share awards issued was $5 million for the nine months ended September 30, 2025.

The weighted average fair value per share of the performance-based share awards granted per share was $8.79 for the nine months ended September 30, 2025, calculated using the weighted average fair market value for each of the component goals at the date of grant. The total fair value of performance-based share awards issued was nil for the nine months ended September 30, 2025.

Total compensation cost for unvested awards not yet recognized at September 30, 2025 was $23 million and $26 million for service-based restricted share awards and performance-based restricted awards, respectively. We recognize compensation cost over the expected remaining weighted-average period of 2.2 years and 2.3 years for service-based restricted share awards and performance-based share awards, respectively.

Share Options

The Company did not grant any share options in the nine months ended September 30, 2025. No share options were exercised in nine months ended September 30, 2025.

Property, Plant, and Equipment, Net - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024
Property, Plant and Equipment [Line Items]
Interest expense capitalized	$ 2	$ 0	$ 4	$ 1
Capital expenditures included in accounts payable and accrued expenses			1	$ 2
Corporate Initiatives
Property, Plant and Equipment [Line Items]
Impairment charges on property, plant and equipment	$ 11		$ 11

Segment, Geographic and Other Revenue Information - Financial Data Provided to the CODM (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2025

Jun. 30, 2025

Mar. 31, 2025

Dec. 31, 2024

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Sep. 30, 2025

Sep. 30, 2024

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Total selling, general and administrative

$ 314

$ 307

$ 881

$ 889

Cost of sales

179

183

Gross profit

230

241

702

707

Operating expenses:

155

$ 175

142

$ 152

$ 143

445

437

$ 612

$ 565

$ 466

Research and development

Acquired in-process research and development

Litigation settlement

196

Other operating expense (income), net

(1)

Total operating expenses

187

205

206

338

171

521

715

919

1,072

827

(118)

181

(8)

(152)

(77)

Other (income) and expenses:

Interest (income)

^[1]

(6)

(5)

(16)

(18)

Interest expense

^[1]

(121)

158

(18)

(145)

(86)

(5)

^[1]

(23)

^[1]

(4)

^[1]

(19)

(43)

Depreciation and amortization

$ 18

$ 47

$ 21

$ (97)

$ 61

108

(14)

$ 7

$ (126)

$ (42)

Share-based compensation expense

Reportable Segment

General and administrative

314

307

881

889

Cost of sales

179

183

Gross profit

230

241

702

707

Operating expenses:

Selling and marketing

209

188

236

250

Total selling, general and administrative

155

142

445

437

Research and development

Acquired in-process research and development

Litigation settlement

196

Other operating expense (income), net

(1)

Total operating expenses

187

206

521

715

181

(8)

Other (income) and expenses:

Interest (income)

(6)

(5)

(16)

(18)

Interest expense

158

(18)

(5)

(4)

Depreciation and amortization

108

(14)

Share-based compensation expense

Reportable Segment | SUBLOCADE

219

191

604

562

Reportable Segment | US

Reportable Segment | US | SUBLOCADE

267

261

745

757

Reportable Segment | US | Sublingual & other

203

177

561

524

Reportable Segment | US | OPVEE

157

188

Reportable Segment | US | PERSERIS

Reportable Segment | Rest of World

Share-Based Payment Arrangement [Abstract]

$ 47

$ 46

$ 137

$ 132

[1]	1 Sign convention modified beginning in Q2 2025 (for all periods presented)

Revision of Previously Issued Financial Statements - Consolidated Balance Sheets (Details) - USD ($) $ in Millions	Sep. 30, 2025	Jun. 30, 2025	Mar. 31, 2025	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Inventories	$ 155			$ 167				$ 126
Current tax receivable	13			33
Total current assets	922			827				1,257
Deferred tax assets	285			277				286
Other noncurrent assets	27			39				36
Total assets	1,416			1,316				1,758
Accounts payable and accrued expenses	215			216				195
Total current liabilities	965			924				1,281
Total liabilities	1,623			1,652				1,942
Accumulated deficit	(346)			(443)				(288)
Total shareholders' deficit	(207)	$ (257)	$ (285)	(337)	$ (310)	$ (281)	$ (161)	(184)
Total liabilities and shareholders' deficit	$ 1,416			1,316				1,758
As reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Inventories				178				135
Current tax receivable				34
Total current assets				839				1,266
Deferred tax assets				280				288
Other noncurrent assets				29				28
Total assets				1,319				1,760
Accounts payable and accrued expenses				232				204
Total current liabilities				939				1,290
Total liabilities				1,668				1,951
Accumulated deficit				(454)				(295)
Total shareholders' deficit				(348)				(191)
Total liabilities and shareholders' deficit				1,319				1,760
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Inventories				(10)				(9)
Current tax receivable				(1)
Total current assets				(12)				(9)
Deferred tax assets				(3)				(2)
Other noncurrent assets				10				9
Total assets				(4)				(2)
Accounts payable and accrued expenses				(16)				(10)
Total current liabilities				(16)				(10)
Total liabilities				(16)				(9)
Accumulated deficit				12				7
Total shareholders' deficit				12				7
Total liabilities and shareholders' deficit				$ (4)				$ (2)

Share-Based Payments (Tables)

9 Months Ended

Sep. 30, 2025

Schedule of Compensation Expense and Income Tax Benefits for Share-Based Payments


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
Compensation expense related to share-based payments	$	6	$	6	$	21	$	18

Schedule of Restricted Stock Award Activity


	Outstanding Service-Based Restricted Share Awards	Outstanding Performance-Based Share Awards
Shares at December 31, 2024	1,036	4,717
Granted	2,349	3,011
Issued	(275)	(286)
Canceled/forfeited/adjusted	(625)	(2,079)
Shares at September 30, 2025	2,484	5,364

Financial Instruments and Fair Value Measurements (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of equity securities	$ 0	$ 1
Fair value of corporate debt securities	28	27
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 337	$ 350

Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

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Fair value of investment in debt security measured at amortized cost (held-to-maturity).

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The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

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Financial Instruments and Fair Value Measurements	9 Months Ended
Financial Instruments and Fair Value Measurements	Sep. 30, 2025
Fair Value Disclosures [Abstract]
Financial Instruments and Fair Value Measurements	9. Financial Instruments and Fair Value Measurements Financial instruments include cash and cash equivalents, accounts receivable, accounts payable, debt, investments in corporate debt securities and investments in equity securities. The carrying value of these financial instruments, excluding debt instruments and the Company’s investments in corporate debt and equity securities, approximates fair value because of the short-term nature of these instruments. The following three levels of inputs are used to measure fair value: Level 1 — Quoted prices in active markets for identical assets and liabilities. Level 2 — Significant other observable inputs. Level 3 — Significant unobservable inputs. The Company’s only financial instruments which are measured at fair value on a recurring basis are equity securities. The fair value of equity securities is based on quoted market prices (Level 1 inputs) on the measurement date. The fair value of equity securities at September 30, 2025 and December 31, 2024 was nil and $1 million, respectively. The fair value of corporate debt securities at September 30, 2025 and December 31, 2024 was $28 million and $27 million, respectively. The fair value of corporate debt securities held at amortized cost was calculated based on quoted market prices which would be classified as Level 1 in the fair value hierarchy above. At September 30, 2025, the Company's debt securities were held by a separate cell of an insurance company as part of an agreement to fund insurance coverage. These debt securities are classified as long-term investments on the condensed consolidated balance sheets as access to the investments is subject to contractual restrictions, regardless of the underlying investment maturity. The fair value of debt at September 30, 2025 and December 31, 2024 was $337 million and $350 million, respectively. The fair value of debt is based on unobservable inputs and is classified as Level 3 in the hierarchy above. Given the short period since the initial issuance date and no significant changes in the economic environment or bond yields, the carrying value reasonably reflects fair value at September 30, 2025.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Restructuring and Related Activities [Abstract]

Inventories

9 Months Ended

Sep. 30, 2025

Inventory Disclosure [Abstract]

Inventories

4. Inventories

Inventories are comprised of:


	September 30, 2025		December 31, 2024
Raw materials and consumables	$	32	$	33
Work in progress	43		51
Finished goods	82		94
Total Inventories, net	$	157	$	178

Inventory expected to be sold more than one year from the balance sheet date is classified as noncurrent inventory and recorded in other noncurrent assets on the condensed consolidated balance sheets. At September 30, 2025 and December 31, 2024, the noncurrent portion of inventory was $1 million and $10 million, respectively, and consisted primarily of raw materials and consumables (see Note 14. Revision of Previously Issued Financial Statements).

Cumulative inventory write-downs reflected in the carrying amounts above at September 30, 2025 and December 31, 2024 were $41 million and $26 million, respectively. In the quarter ended September 30, 2025, $16 million of inventory write-downs related to the discontinuation of sales and marketing support for OPVEE were recorded within cost of sales. See Note 13. Restructuring for additional details.

Income Tax - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Income Tax - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2025	Sep. 30, 2025
Income Tax Examination [Line Items]
Tax reserves recorded related to prior years		$ 32
Interest expense on unrecognized tax benefits	$ 1	6
Minimum
Income Tax Examination [Line Items]
Estimate of additional tax liabilities and interest on resolution of examinations		0
Maximum
Income Tax Examination [Line Items]
Estimate of additional tax liabilities and interest on resolution of examinations		$ 12

Restructuring (Tables)

9 Months Ended

Sep. 30, 2025

Schedule of Impairment Charges, Provisions, Write Downs and Other Charges


Impairment charges, provisions, write-downs and other	2025
Charged to Cost of sales:
OPVEE inventory write-down	$	16
OPVEE contract termination and related expenses	16
OPVEE intangible asset impairment	5
Sub-total: Cost of sales	37
Charged to Research and development:
Corporate initiative transition costs - impairment of PPE, net	11
Corporate initiative transition costs - severance, legal, consulting, and other	2
Sub-total: Research and development	13
Charged to Selling, general and administrative:
Corporate initiative transition costs - severance, legal, consulting, and other	22
Sub-total: Selling, general and administrative	22
Total charges	$	72

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2025
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events In October 2025, the Company initiated the optimization of the ROW business with plans to exit several non-U.S. markets, including the U.K., Ireland, Sweden, Israel, Finland and Italy. The Company will continue to own and operate its Fine Chemicals Plant in Hull, U.K. and will also continue to sell product and maintain operations in Canada, Australia and France, and sell product in Germany.

Accrued Litigation Settlement Expenses (Tables)

9 Months Ended

Sep. 30, 2025

Commitments and Contingencies Disclosure [Abstract]

Schedule of Accrued Litigation and Settlement Expenses


	September 30, 2025						December 31, 2024
	Current		Non current		Total		Current		Non current		Total
Accrued litigation settlement expenses
DOJ-related	$	51	$	247	$	299	$	52	$	296	$	348
Antitrust claims	20		—		20		24		—		24
Opioid litigation	27		53		80		15		61		76
Other	8		—		8		8		8		16
Total accrued litigation settlement expenses	$	106	$	300	$	406	$	99	$	365	$	464

Share-Based Payments - Share Award Activity (Details) shares in Thousands	9 Months Ended
	Sep. 30, 2025 shares
Service-Based Restricted Share Awards
Share Awards
Beginning balance (in shares)	1,036
Granted (in shares)	2,349
Issued (in shares)	(275)
Canceled/forfeited/adjusted (in shares)	(625)
Ending balance (in shares)	2,484
Performance-based Share Awards
Share Awards
Beginning balance (in shares)	4,717
Granted (in shares)	3,011
Issued (in shares)	(286)
Canceled/forfeited/adjusted (in shares)	(2,079)
Ending balance (in shares)	5,364

Earnings Per Share - Calculation of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended							9 Months Ended		12 Months Ended
	Sep. 30, 2025	Jun. 30, 2025	Mar. 31, 2025	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2025	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net income (loss)	$ 42	$ 18	$ 47	$ 21	$ 22	$ (97)	$ 61	$ 108	$ (14)	$ 7	$ (126)	$ (42)
Basic weighted-average shares outstanding (in shares)	125				132			125	134
Effect of potentially dilutive securities:
Restricted stock awards (in shares)	4				0			2	0
Diluted weighted-average shares outstanding (in shares)	129				133			127	134
Basic earnings (loss) per share (in dollars per share)	$ 0.34				$ 0.16			$ 0.87	$ (0.11)	$ 0.05	$ (0.92)	$ (0.30)
Diluted earnings (loss) per share (in dollars per share)	$ 0.33				$ 0.16			$ 0.85	$ (0.11)	$ 0.05	$ (0.92)	$ (0.30)
Potential shares excluded from computation of earnings per share (in shares)	0				0			0	1

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Debt (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Debt (Details) - USD ($) $ in Millions	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024	Dec. 31, 2024
Debt Instrument [Line Items]
Interest expense	$ 9	$ 7	$ 26	$ 20
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	50		50
Amount of facility drawn upon	0		0
Secured Debt \| Note Purchase Agreement
Debt Instrument [Line Items]
Principal amount	350		350
Outstanding balance	$ 337		$ 337		$ 350

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1F
-Subparagraph (b)(1)
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1F
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2009/role/commonPracticeRef
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Property, Plant and Equipment [Abstract]

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Property, Plant, and Equipment, Net

9 Months Ended

Sep. 30, 2025

Property, Plant and Equipment, Net

5. Property, Plant and Equipment, Net

A summary of property, plant and equipment is as follows:


	September 30, 2025		December 31, 2024
Land and buildings	$	106	$	76
Plant and equipment	77		76
Construction in progress	47		38
Gross property, plant and equipment	230		190
Less: Accumulated depreciation	(106)		(90)
Total property, plant and equipment, net	$	124	$	100

The Company capitalizes interest expense, if material, as part of the cost of construction of property, plant and equipment. Interest expense capitalized was $2 million and $4 million in the three and nine months ended September 30, 2025 and nil and $1 million in the three and nine months ended September 30, 2024, respectively.

Property, plant and equipment impairment charges related to the corporate initiative transition of $11 million were recognized in research and development expenses in the three and nine months ended September 30, 2025. See Note 13. Restructuring for additional details.

Capital expenditures of $1 million and $2 million were included in accounts payable and accrued expenses at September 30, 2025 and September 30, 2024, respectively.

Revision of Previously Issued Financial Statements (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Changes and Error Corrections [Abstract]

Schedule of Revision of Previously Issued Financial Statements

A summary of the corrections to the impacted financial statement line items is presented below. An adjustment to reclassify a portion of inventories as other noncurrent assets as of December 31, 2024 and 2023 has also been reflected below.

Consolidated Balance Sheets


	As reported		Adjustment		Revised
	December 31, 2024
Inventories	$	178	$	(10)	$	167
Current tax receivable	34		(1)		33
Total current assets	839		(12)		827
Deferred tax assets	280		(3)		277
Other noncurrent assets	29		10		39
Total assets	$	1,319	$	(4)	$	1,316

Accounts payable and accrued expenses	$	232	$	(16)	$	216

Total current liabilities	939		(16)		924
Total liabilities	1,668		(16)		1,652
Accumulated deficit	(454)		12		(443)
Total shareholders' deficit	(348)		12		(337)
Total liabilities and shareholders' deficit	$	1,319	$	(4)	$	1,316

	December 31, 2023
Inventories	$	135	$	(9)	$	126
Total current assets	1,266		(9)		1,257
Deferred tax assets	288		(2)		286
Other noncurrent assets	28		9		36
Total assets	$	1,760	$	(2)	$	1,758

Accounts payable and accrued expenses	$	204	$	(10)	$	195
Total current liabilities	1,290		(10)		1,281
Total liabilities	1,951		(9)		1,942
Accumulated deficit	(295)		7		(288)
Total shareholders' deficit	(191)		7		(184)
Total liabilities and shareholders' deficit	$	1,760	$	(2)	$	1,758

Consolidated Statements of Operations


	As reported		Adjustment		Revised
	Year ended December 31, 2024
Selling, general and administrative expenses	$	618	$	(6)	$	612
Total operating expenses, net	925		(6)		919
Operating income	32		6		38
Income before income taxes	14		6		20
Income tax expense	(11)		(2)		(13)
Net income	$	2	$	5	$	7

Earnings per Share
Basic	$	0.02	$	0.03	$	0.05
Diluted	$	0.02	$	0.03	$	0.05

	Year ended December 31, 2023
Selling, general and administrative expenses	$	569	$	(4)	$	565
Total operating expenses, net	1,076		(4)		1,072
Operating loss	(156)		4		(152)
Loss before income taxes	(149)		4		(145)
Income tax benefit	20		(1)		19
Net loss	$	(129)	$	3	$	(126)

Loss per Share
Basic	$	(0.94)	$	0.02	$	(0.92)
Diluted	$	(0.94)	$	0.02	$	(0.92)

	Year ended December 31, 2022
Selling, general and administrative expenses	$	469	$	(4)	$	466
Total operating expenses, net	831		(4)		827
Operating loss	(81)		4		(77)
Loss before income taxes	(89)		4		(86)
Income tax benefit	44		(1)		43
Net loss	$	(44)	$	3	$	(42)

Loss per Share
Basic	$	(0.32)	$	0.02	$	(0.30)
Diluted	$	(0.32)	$	0.02	$	(0.30)

Consolidated Statements of Cash Flows


	As reported		Adjustment		Revised
	December 31, 2024
Net income	$	2	$	5	$	7
Deferred income taxes	6		1		7
Change in operating assets and liabilities:
Inventories	(45)		2		(43)
Other current and noncurrent assets	378		(1)		377
Other current and noncurrent liabilities	14		(6)		8
Net cash provided by operating activities	$	36	$	—	$	36

	December 31, 2023
Net loss	$	(129)	$	3	$	(126)
Deferred income taxes	(65)		1		(64)
Change in operating assets and liabilities:
Inventories	(15)		9		(6)
Other current and noncurrent assets	(410)		(9)		(418)
Other current and noncurrent liabilities	114		(4)		110
Net cash used in operating activities	$	(300)	$	—	$	(300)

	December 31, 2022
Net loss	$	(44)	$	3	$	(42)
Deferred income taxes	(105)		1		(104)
Change in operating assets and liabilities:
Other current and noncurrent liabilities	(97)		(4)		(100)
Net cash used in operating activities	$	(4)	$	—	$	(4)

Revisions to unaudited selected quarterly financial data presented in our Annual Report on Form 10-K for the year ended December 31, 2024 are summarized as follow


	As reported		Adjustment		Revised
	Three months ended March 31, 2024
Selling, general and administrative expenses	$	145	$	(2)	$	143
Total operating expenses, net	172		(2)		171
Operating income	73		2		75
Income before income taxes	71		2		73
Income tax expense	(11)		—		(11)
Net income	$	60	$	1	$	61

	Three months ended June 30, 2024
Selling, general and administrative expenses	$	153	$	(2)	$	152
Total operating expenses, net	340		(2)		338
Operating loss	(119)		2		(118)
Loss before income taxes	(122)		2		(121)
Income tax benefit	24		—		23
Net loss	$	(98)	$	1	$	(97)

	Three months ended September 30, 2024
Selling, general and administrative expenses	$	144	$	(2)	$	142
Total operating expenses, net	207		(2)		206
Operating income	34		2		35
Income before income taxes	28		2		30
Income tax expense	(8)		—		(8)
Net income	$	21	$	1	$	22

	Three months ended December 31, 2024
Selling, general and administrative expenses	$	177	$	(2)	$	175
Total operating expenses, net	206		(2)		205
Operating income	44		2		46
Income before income taxes	36		2		38
Income tax expense	(16)		—		(17)
Net income	$	20	$	1	$	21

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2025	Oct. 01, 2025
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2025
Document Transition Report	false
Entity File Number	001-37835
Registrant Name	Indivior PLC
Entity Incorporation, State or Country Code	X0
Entity Tax Identification Number	98-1204773
Entity Address, Address Line One	10710 Midlothian Turnpike, Suite 125
Entity Address, City or Town	North Chesterfield
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	23235
City Area Code	804
Local Phone Number	379-1040
Title of 12(b) Security	Ordinary shares, $0.50 nominal value per share
Trading Symbol	INDV
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		124,853,897
Central Index Key	0001625297
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Amendment Flag	false

Business Overview, Basis of Presentation, and Recently Issued Accounting Standards (Policies)	9 Months Ended
	Sep. 30, 2025
Accounting Policies [Abstract]
Basis of Consolidation	The accompanying unaudited interim Condensed Consolidated Financial Statements and related notes should be read in conjunction with the audited Consolidated Financial Statements of Indivior PLC and its subsidiaries and related notes as contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024. The unaudited interim financial statements include all adjustments (consisting only of normal recurring adjustments) and accruals necessary in the judgment of management for a fair statement of the results for the periods presented.
Use of Estimates and Judgments	The preparation of Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported. Significant estimates are used in determining items such as accruals for returns, incentives and rebates, certain accrued expenses, acquisitions, and ongoing litigation. Actual results may differ from those estimates.
Recently Adopted Accounting Standards and Recently Issued Accounting Standards Not Yet Adopted	No new accounting standards were adopted during the nine months ended September 30, 2025. ASU 2024-03: Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)—Disaggregation of Income Statement Expenses (as clarified by ASU 2025-01) was issued in November 2024, requires disclosure of specified information about certain costs and expenses in the notes to the financial statements and is required to be applied by the Company for fiscal periods beginning after December 15, 2027. As this accounting standard only impacts disclosures, it is not expected to have a material impact on the Company’s financial statements. ASU 2025-05: Measurement of Credit Losses for Accounts Receivable and Contract Assets Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets was issued in July 2025 and allows entities to elect a practical expedient that assumes that the current conditions as of the balance sheet date do not change for the remaining life of the asset. ASU No. 2025-05 is effective for annual and interim periods beginning after December 15, 2025, is to be applied on a prospective basis and allows for early adoption. Adoption is not expected to have a material impact on the Company's financial statements. ASU No. 2025-06, Intangibles-Goodwill and Other-Internal Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software was issued in September 2025 and removes all references to software development project stages. Software capitalization will begin when management has authorized and committed to funding the software project and when it is probable that the project will be completed and the software will be used to perform the function intended. ASU 2025-05 is effective for interim and annual periods beginning after December 15, 2027. The guidance may be applied on a prospective basis, a modified transition approach or a retrospective transition approach and allows for early adoption. Adoption is not expected to have a material impact on the Company's financial statements.

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Schedule of Accounts Payable and Accrued Expenses

Accounts Payable and Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2025

Payables and Accruals [Abstract]


	September 30, 2025		December 31, 2024
Accounts payable	$	41	$	63
Accrued employee-related obligations	79		60
Accrued indirect tax and government fees	27		23
Accruals for third-party services	60		64
Accrued other expenses	8		6
Total accounts payable and accrued expenses	$	215	$	216

Revision of Previously Issued Financial Statements

9 Months Ended

Sep. 30, 2025

Accounting Changes and Error Corrections [Abstract]

Revision of Previously Issued Financial Statements

14. Revision of Previously Issued Financial Statements

As previously disclosed in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, during the first quarter of 2025, the Company identified an error in the methodology used to accrue for Indivior's share of the annual U.S. fee imposed on drug manufacturers (the "Branded Fee"). This resulted in an overstatement of the Branded Fee accrual for the periods presented in the Company's Annual Report on Form 10-K for the year ended December 31, 2024.

The overstatement of the Branded Fee accrual did not materially impact the Company's previously issued financial statements for any of the prior quarters or the annual periods in which they occurred. However, in accordance with Staff Accounting Bulletin No. 108 of the Securities and Exchange Commission, the Company concluded that correcting the cumulative misstatement in the current period would be material to its results of operations for the quarter ended March 31, 2025. Accordingly, the Company has revised, or will revise in future filings as applicable, its previously issued Consolidated Financial Statements as of December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022 to correct this accrual overstatement. Additionally, the Company has revised, or will revise in future filings as applicable, its quarterly financial data for the three months ended March 31, June 30, September 30, and December 31, 2024. A summary of the corrections to the impacted financial statement line items is presented below. An adjustment to reclassify a portion of inventories as other noncurrent assets as of December 31, 2024 and 2023 has also been reflected below.

Consolidated Balance Sheets


	As reported		Adjustment		Revised
	December 31, 2024
Inventories	$	178	$	(10)	$	167
Current tax receivable	34		(1)		33
Total current assets	839		(12)		827
Deferred tax assets	280		(3)		277
Other noncurrent assets	29		10		39
Total assets	$	1,319	$	(4)	$	1,316

Accounts payable and accrued expenses	$	232	$	(16)	$	216

Total current liabilities	939		(16)		924
Total liabilities	1,668		(16)		1,652
Accumulated deficit	(454)		12		(443)
Total shareholders' deficit	(348)		12		(337)
Total liabilities and shareholders' deficit	$	1,319	$	(4)	$	1,316

	December 31, 2023
Inventories	$	135	$	(9)	$	126
Total current assets	1,266		(9)		1,257
Deferred tax assets	288		(2)		286
Other noncurrent assets	28		9		36
Total assets	$	1,760	$	(2)	$	1,758

Accounts payable and accrued expenses	$	204	$	(10)	$	195
Total current liabilities	1,290		(10)		1,281
Total liabilities	1,951		(9)		1,942
Accumulated deficit	(295)		7		(288)
Total shareholders' deficit	(191)		7		(184)
Total liabilities and shareholders' deficit	$	1,760	$	(2)	$	1,758

Consolidated Statements of Operations


	As reported		Adjustment		Revised
	Year ended December 31, 2024
Selling, general and administrative expenses	$	618	$	(6)	$	612
Total operating expenses, net	925		(6)		919
Operating income	32		6		38
Income before income taxes	14		6		20
Income tax expense	(11)		(2)		(13)
Net income	$	2	$	5	$	7

Earnings per Share
Basic	$	0.02	$	0.03	$	0.05
Diluted	$	0.02	$	0.03	$	0.05

	Year ended December 31, 2023
Selling, general and administrative expenses	$	569	$	(4)	$	565
Total operating expenses, net	1,076		(4)		1,072
Operating loss	(156)		4		(152)
Loss before income taxes	(149)		4		(145)
Income tax benefit	20		(1)		19
Net loss	$	(129)	$	3	$	(126)

Loss per Share
Basic	$	(0.94)	$	0.02	$	(0.92)
Diluted	$	(0.94)	$	0.02	$	(0.92)

	Year ended December 31, 2022
Selling, general and administrative expenses	$	469	$	(4)	$	466
Total operating expenses, net	831		(4)		827
Operating loss	(81)		4		(77)
Loss before income taxes	(89)		4		(86)
Income tax benefit	44		(1)		43
Net loss	$	(44)	$	3	$	(42)

Loss per Share
Basic	$	(0.32)	$	0.02	$	(0.30)
Diluted	$	(0.32)	$	0.02	$	(0.30)

The consolidated statements of comprehensive income (loss) and the consolidated statements of shareholders' deficit were also revised to reflect the net income (loss) noted above for the years ended December 31, 2024, 2023 and 2022.

Consolidated Statements of Cash Flows


	As reported		Adjustment		Revised
	December 31, 2024
Net income	$	2	$	5	$	7
Deferred income taxes	6		1		7
Change in operating assets and liabilities:
Inventories	(45)		2		(43)
Other current and noncurrent assets	378		(1)		377
Other current and noncurrent liabilities	14		(6)		8
Net cash provided by operating activities	$	36	$	—	$	36

	December 31, 2023
Net loss	$	(129)	$	3	$	(126)
Deferred income taxes	(65)		1		(64)
Change in operating assets and liabilities:
Inventories	(15)		9		(6)
Other current and noncurrent assets	(410)		(9)		(418)
Other current and noncurrent liabilities	114		(4)		110
Net cash used in operating activities	$	(300)	$	—	$	(300)

	December 31, 2022
Net loss	$	(44)	$	3	$	(42)
Deferred income taxes	(105)		1		(104)
Change in operating assets and liabilities:
Other current and noncurrent liabilities	(97)		(4)		(100)
Net cash used in operating activities	$	(4)	$	—	$	(4)

Revisions to unaudited selected quarterly financial data presented in our Annual Report on Form 10-K for the year ended December 31, 2024 are summarized as follow


	As reported		Adjustment		Revised
	Three months ended March 31, 2024
Selling, general and administrative expenses	$	145	$	(2)	$	143
Total operating expenses, net	172		(2)		171
Operating income	73		2		75
Income before income taxes	71		2		73
Income tax expense	(11)		—		(11)
Net income	$	60	$	1	$	61

	Three months ended June 30, 2024
Selling, general and administrative expenses	$	153	$	(2)	$	152
Total operating expenses, net	340		(2)		338
Operating loss	(119)		2		(118)
Loss before income taxes	(122)		2		(121)
Income tax benefit	24		—		23
Net loss	$	(98)	$	1	$	(97)

	Three months ended September 30, 2024
Selling, general and administrative expenses	$	144	$	(2)	$	142
Total operating expenses, net	207		(2)		206
Operating income	34		2		35
Income before income taxes	28		2		30
Income tax expense	(8)		—		(8)
Net income	$	21	$	1	$	22

	Three months ended December 31, 2024
Selling, general and administrative expenses	$	177	$	(2)	$	175
Total operating expenses, net	206		(2)		205
Operating income	44		2		46
Income before income taxes	36		2		38
Income tax expense	(16)		—		(17)
Net income	$	20	$	1	$	21

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 445	$ 319
Short-term investments	0	1
Accounts receivable, net of allowances of $2 (2025) and $3 (2024)	259	254
Inventories	155	167
Prepaid expenses	30	31
Current tax receivable	13	33
Other current assets	19	21
Total current assets	922	827
Long-term investments	28	27
Property, plant and equipment, net	124	100
Operating lease right of use assets, net	30	39
Goodwill and other intangible assets, net	2	6
Deferred tax assets	285	277
Other noncurrent assets	27	39
Total assets	1,416	1,316
Current liabilities
Accrued rebates and product returns	613	562
Accounts payable and accrued expenses	215	216
Accrued litigation settlement expenses, current	106	99
Current portion of long-term debt	18	18
Operating lease liabilities, current	10	10
Income taxes payable	4	7
Other current liabilities	0	11
Total current liabilities	965	924
Long-term debt, less current portion	304	315
Accrued litigation settlement expenses, noncurrent	300	365
Operating lease liabilities, noncurrent	24	32
Other noncurrent liabilities	30	18
Total liabilities	1,623	1,652
Commitments and contingencies (Note 12)
Shareholders' deficit
Common stock, par value $0.50 per share Issued shares: 125 (2025) and 125 (2024)	62	62
Additional paid-in capital	109	90
Share repurchase commitment	0	(10)
Accumulated other comprehensive loss	(32)	(36)
Accumulated deficit	(346)	(443)
Total shareholders' deficit	(207)	(337)
Total liabilities and shareholders' deficit	$ 1,416	$ 1,316

Debt	9 Months Ended
Debt	Sep. 30, 2025
Debt Disclosure [Abstract]
Debt	8. Debt The Company has a note purchase agreement with an original principal amount of $350 million and a committed revolving credit facility of $50 million, both of which mature in November 2030. None of the $50 million revolving credit facility has been drawn upon. The outstanding balance of the note purchase agreement of $337 million and $350 million as of September 30, 2025 and December 31, 2024, respectively, is secured by substantially all of the assets of the Company's subsidiaries, primarily in the form of guarantees issued by respective subsidiaries. Interest expense was $9 million and $26 million for the three and nine months ended September 30, 2025 and $7 million and $20 million for the three and nine months ended September 30, 2024, respectively. The Company was in compliance with all debt covenants at September 30, 2025.

Property, Plant, and Equipment, Net - Summary of Property, Plant, and Equipment, Net (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 230	$ 190
Less: Accumulated depreciation	(106)	(90)
Total property, plant and equipment, net	124	100
Land and buildings
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	106	76
Plant and equipment
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	77	76
Construction in progress
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 47	$ 38

Property, Plant, and Equipment, Net (Tables)

9 Months Ended

Sep. 30, 2025

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

A summary of property, plant and equipment is as follows:


	September 30, 2025		December 31, 2024
Land and buildings	$	106	$	76
Plant and equipment	77		76
Construction in progress	47		38
Gross property, plant and equipment	230		190
Less: Accumulated depreciation	(106)		(90)
Total property, plant and equipment, net	$	124	$	100

Segment, Geographic and Other Revenue Information - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2025 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2025 USD ($) segment	Sep. 30, 2024 USD ($)
Segment Reporting [Abstract]
Number of operating segments			1
Number of reportable segments			1
Revenue recognized from performance obligation satisfied in previous period \| $	$ 15	$ 5	$ 60	$ 28

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings (Loss) Per Share

The following table summarizes the calculation of basic and diluted earnings (loss) per share for each period:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
Net income (loss)	$	42	$	22	$	108	$	(14)

Basic weighted-average shares outstanding	125		132		125		134
Effect of potentially dilutive securities:
Restricted stock awards1	4		—		2		—
Diluted weighted-average shares outstanding	129		133		127		134

Basic earnings (loss) per share	0.34		0.16		0.87		(0.11)
Diluted earnings (loss) per share	0.33		0.16		0.85		(0.11)

Earnings Per Share - Narrative (Details) - shares shares in Millions	9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Conditional Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Awards granted (in shares)	5	2

Inventories - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Inventories - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Noncurrent portion of inventory	$ 1	$ 10
Inventory write-downs reflected in the carrying amount of inventories	41	$ 26
OPVEE
Inventory [Line Items]
Inventory write-downs	$ 16

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2025
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Segment, Geographic and Other Revenue Information

9 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

Segment, Geographic and Other Revenue Information

2. Segment, Geographic and Other Revenue Information

The Company operates in a single operating and reportable segment for all periods presented and the CEO has been identified as the chief operating decision maker (“CODM”). The CODM uses income from operations to measure the profitability of the segment. These amounts are reported on the Condensed Consolidated Statements of Operations. The measure of segment assets is reported on the Condensed Consolidated Balance Sheets as total consolidated assets.

The financial data provided to the CODM is as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
US:
SUBLOCADE*	$	203	$	177	$	561	$	524
Sublingual & other	51		61		157		188
OPVEE1	8		15		8		15
PERSERIS2	6		8		19		31
Total U.S.	267		261		745		757
Rest of World	47		46		137		132
Net revenue	314		307		881		889
Cost of sales	83		66		179		183
Gross profit	230		241		702		707

Operating expenses:
Selling and marketing	62		55		209		188
General and administrative	94		87		236		250
Total selling, general and administrative	155		142		445		437
Research and development	33		22		76		76
Acquired in-process research and development	—		1		—		1
Litigation settlement	—		36		1		196
Other operating expense (income), net	(1)		4		(1)		4
Total operating expenses	187		206		521		715

Operating income (loss)	43		35		181		(8)

Other (income) and expenses:
Interest (income)	(6)		(5)		(16)		(18)
Interest expense	12		11		39		28
Income (loss) before income taxes	37		30		158		(18)

Income tax expense (benefit)	(5)		8		50		(4)

Net income (loss)	$	42	$	22	$	108	$	(14)

*Total SUBLOCADE net revenue	$	219	$	191	$	604	$	562

Depreciation and amortization	$	2	$	4	$	8	$	11
Share-based compensation expense	$	6	$	6	$	21	$	18

1Discontinued sales and marketing support for OPVEE during the third quarter of 2025.

2Marketing and promotion activities for PERSERIS were discontinued in July 2024.

Significant segment expenses within net income (loss) include cost of sales, selling and marketing, general and administrative, research and development, and litigation settlement at the consolidated level. Other segment items within net income (loss) include acquired in-process research and development, other operating expense (income), net, interest (income), interest expense, and income tax expense (benefit). Our CODM is also regularly provided depreciation and amortization and share-based compensation expense information, both of which are presented above and are recorded within cost of sales and selling, general and administrative expenses.

Revenue recognized from performance obligations satisfied in previous periods was $15 million and $60 million in the three and nine months ended September 30, 2025 and $5 million and $28 million during the three and nine months ended September 30, 2024, respectively.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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