0001628280-26-012237 | 10-K | XBRL Viewer | Indivior Pharmaceuticals INC

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Debt - Summary of Loan Terms (Details)	12 Months Ended
Debt - Summary of Loan Terms (Details)	Dec. 31, 2025
Revolving Credit Facility
Debt Instrument [Line Items]
Interest payable, variable rate %	5.50%
Undrawn fee %	0.50%
Interest coverage ratio	2.5
Revolving Credit Facility \| Through Sept. 30, 2026
Debt Instrument [Line Items]
Leverage ratio	3
Revolving Credit Facility \| From Dec. 31, 2026 and thereafter
Debt Instrument [Line Items]
Leverage ratio	2.5
Secured Debt \| Note Purchase Agreement
Debt Instrument [Line Items]
Interest payable, variable rate %	5.50%
Interest coverage ratio	2.5
Secured Debt \| Note Purchase Agreement \| Through Sept. 30, 2026
Debt Instrument [Line Items]
Required annual repayments %	5.00%
Leverage ratio	3
Secured Debt \| Note Purchase Agreement \| From Dec. 31, 2026 and thereafter
Debt Instrument [Line Items]
Required annual repayments %	7.50%
Leverage ratio	2.5

Schedule I - Parent Company Information - Parent Company Condensed Statements of Cash Flow (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	$ (27)	$ 36	$ (300)
Cash flows from investing activities:
Net cash (used in) provided by investing activities	(66)	69	(95)
Cash flows from financing activities:
Proceeds from the issuance of common stock	2	3	3
Shares repurchased and canceled	(11)	(173)	(33)
Net cash used in financing activities	(30)	(102)	(64)
Cash and cash equivalents at beginning of period	319	316	774
Cash and cash equivalents at end of period	195	319	316
Parent Company
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	(31)	(25)	(58)
Cash flows from investing activities:
Dividends from subsidiaries	40	190	83
Net cash (used in) provided by investing activities	40	190	83
Cash flows from financing activities:
Proceeds from the issuance of common stock	2	3	4
Shares repurchased and canceled	(11)	(173)	(33)
Other	(5)	(22)	(22)
Net cash used in financing activities	(14)	(192)	(51)
Net (decrease) increase in cash and cash equivalents	(5)	(27)	(26)
Cash and cash equivalents at beginning of period	7	34	60
Cash and cash equivalents at end of period	$ 2	$ 7	$ 34

Leases - Future Lease Payments for Operating Leases (Details) $ in Millions	Dec. 31, 2025 USD ($)
Leases [Abstract]
2026	$ 12
2027	11
2028	8
2029	1
2030	1
Thereafter	5
Total future lease payments	37
Less: Imputed interest	(5)
Total lease liability	$ 32

Restructuring (Tables)

12 Months Ended

Dec. 31, 2025

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Costs


	Twelve Months Ended December 31,
	2025		2024
Charged to Cost of sales
Impairment of Property, Plant, and Equipment, net	$	—	$	8
Inventory write-downs and other	26		21
Contract termination and related expenses	18		12
Intangible Asset impairment	5		—
Sub-total: Cost of sales	48		41
Charged to Research and development
Impairment of Long-Lived Assets	15		—
Severance, legal, consulting, and other	2		—
Sub-total: Research and development	17		—
Charged to Selling, general and administrative
Severance, legal, consulting, and other	56		12
Sub-total: Selling, general and administrative	56		12
Charged to Litigation settlement
Litigation and legal costs	6		—
Sub-total: Litigation settlement	6		—
Total charges	$	127	$	53

Stock-based compensation - Restricted and Market-based Share Award Activity (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Service-Based Restricted Stock Awards
Share Awards
Beginning Balance	1,036	1,167
Granted	2,354	473
Issued	(354)	(335)
Canceled/forfeited/adjusted	(922)	(268)
Ending Balance	2,114	1,036
Performance-Based Stock Awards
Share Awards
Beginning Balance	4,717	5,328
Granted	3,011	1,304
Issued	(286)	(973)
Canceled/forfeited/adjusted	(2,475)	(941)
Ending Balance	4,968	4,717

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 210	$ 7	$ (126)
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	10	16	15
Amortization of right-of-use assets	10	12	0
Stock-based compensation expense	26	24	21
Impairment of tangible and intangible assets	19	8	0
Unrealized loss on equity investments	0	9	0
Deferred income taxes	(46)	7	(64)
Acquired in-process research and development	0	1	162
Impact from foreign exchange movements	1	(2)	(10)
Change in operating assets and liabilities:
Accounts receivable	3	(1)	(33)
Current inventories	18	(43)	(6)
Other current and noncurrent assets	49	377	(418)
Accrued legal and settlement expenses	(368)	(387)	50
Other current and noncurrent liabilities	41	8	110
Net cash (used in) provided by operating activities	(27)	36	(300)
Cash flows from investing activities:
Purchases of property and equipment	(66)	(29)	(8)
Purchases of in-process research and development and intangible assets	(1)	(2)	(45)
Acquisitions, net of cash acquired	0	0	(129)
Purchases of investments in debt securities	(20)	(17)	(45)
Sales of equity securities	1	0	0
Sales and maturities of debt securities	19	117	129
Other proceeds from investing activities	0	0	3
Net cash (used in) provided by investing activities	(66)	69	(95)
Cash flows from financing activities:
Proceeds from the issuance of common stock	2	3	3
Cash paid for repurchases of common stock	(11)	(173)	(33)
Proceeds from debt, net	0	332	0
Repayments of debt	(17)	(240)	(12)
Transaction costs related to debt refinancing	0	(2)	0
Settlement of tax on equity awards	(5)	(22)	(22)
Net cash used in financing activities	(30)	(102)	(64)
Net (decrease) increase in cash and cash equivalents	(124)	3	(459)
Exchange differences	(1)	0	1
Cash and cash equivalents at beginning of period	319	316	774
Cash and cash equivalents at end of period	$ 195	$ 319	$ 316

Income Tax - Valuation Allowance Reconciliation (Details) - Valuation Allowance, Deferred Tax Asset - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 47	$ 28	$ 23
Additions to valuation allowance charged to income tax expense	8	19	5
Balance at end of year	$ 55	$ 47	$ 28

Inventories - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Inventories - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Noncurrent portion of inventory	$ 2	$ 10
Inventory [Line Items]
Inventory write-downs	26	$ 21
SUBLOCADE
Inventory [Line Items]
Inventory write-downs	10
Discontinuation of OPVEE
Inventory [Line Items]
Inventory write-downs	17
Indivior Action Agenda, Phase I
Inventory [Line Items]
Inventory write-downs	$ 7

Inventories

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

Inventories

5. Inventories

Inventories are comprised of:


	December 31, 2025		December 31, 2024
Raw materials and consumables	$	31	$	33
Work in progress	49		51
Finished goods	75		94
Total Inventories, net	$	154	$	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 December 31, 2025 and December 31, 2024, the noncurrent portion of inventory was $2 million and $10 million, respectively and consisted primarily of raw materials and consumables (see Note 19. Revision of Previously Issued Financial Statements).

In the year ended December 31, 2025, inventory write downs primarily consisting of $17 million related to the discontinuation of sales and marketing support for OPVEE, $10 million related to SUBLOCADE, and $7 million related to the exit from certain non-U.S. markets were recorded within cost of sales.

Segment, Geographic and Other Revenue Information - Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived tangible assets	$ 170	$ 139
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived tangible assets	113	74
Rest of World
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived tangible assets	$ 57	$ 65

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

14. Earnings (Loss) Per Share

The following table summarizes the calculation of basic and diluted earnings (loss) per share for years ended December 31, 2025, 2024 and 2023:


	Twelve Months Ended December 31,
	2025		2024		2023
Net income (loss)	$	210	$	7	$	(126)

Basic weighted-average shares outstanding	125		132		137
Effect of potentially dilutive securities:
Restricted stock awards1	3		—		—
Diluted weighted-average shares outstanding	128		133		137

Basic earnings (loss) per share	$	1.68	$	0.05	$	(0.92)
Diluted earnings (loss) per share	$	1.64	$	0.05	$	(0.92)

1The potential shares excluded from the diluted earnings (loss) per share computation because of the antidilutive impact were nil in 2025 and in 2024, and 4 million in 2023.

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 and 2 million shares were granted under the Company’s Long-Term Incentive Plan in 2025 and 2024, respectively. For 2025 and 2024, nil and 3 million share awards were excluded from the computation of diluted weighted average shares, after application of the treasury method, because the market criteria were not met at the balance sheet date.

Earnings (Loss) Per Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from computation of earnings per share due to market criteria not met (in shares)	0	3
Restricted Stock and Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Awards granted (in shares)	5	2

Income Tax - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Property, plant and equipment	$ 2	$ 0
Intangibles	15	15
State income taxes	1	0
Share-based compensation	6	7
Lease liabilities	4	5
Accruals and general expenses	33	22
Capitalized research and development	2	7
Inventory reserves	156	70
Litigation	3	24
Foreign tax credit carryforwards	12	10
Interest expense carryforwards	18	14
Outside basis in Investments	2	3
Tax loss carryforwards	128	153
Total deferred tax assets	381	330
Valuation allowance	(55)	(47)	$ (28)
Total deferred tax assets, net of valuation allowance	326	283
Deferred tax liabilities:
Property, plant and equipment		(1)
Right of use assets	(3)	(5)
Total deferred tax liabilities	(3)	(6)
Total net deferred tax assets	$ 323	$ 277	$ 286

Investments (Tables)

12 Months Ended

Dec. 31, 2025

Investments, Debt and Equity Securities [Abstract]

Schedule of Debt Securities

The following table summarizes the amortized cost and fair value of corporate debt securities, disaggregated by underlying investment contractual maturity:


	Amortized Cost Basis		Fair Value
December 31, 2025
Corporate Debt Securities
Less than 1 year	$	17	$	17
1 year to 2 years	11		11

December 31, 2024
Corporate Debt Securities
Less than 1 year	$	17	$	17
1 year to 2 years	10		10

- Definition

Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Section 50
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (f)(2)
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(3)
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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-Paragraph 5
-Subparagraph (f)(4)
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
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Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

+ Details

Revision of Previously Issued Financial Statements - Consolidated Statements of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ 21	$ 22	$ (97)	$ 61	$ 210	$ 7	$ (126)
Deferred income taxes					(46)	7	(64)
Change in operating assets and liabilities:
Inventories					18	(43)	(6)
Other current and noncurrent assets					49	377	(418)
Other current and noncurrent liabilities					41	8	110
Net cash used in operating activities					$ (27)	36	(300)
As reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	20	21	(98)	60		2	(129)
Deferred income taxes						6	(65)
Change in operating assets and liabilities:
Inventories						(45)	(15)
Other current and noncurrent assets						378	(410)
Other current and noncurrent liabilities						14	114
Net cash used in operating activities						36	(300)
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income (loss)	$ 1	$ 1	$ 1	$ 1		5	3
Deferred income taxes						1	1
Change in operating assets and liabilities:
Inventories						2	9
Other current and noncurrent assets						(1)	(9)
Other current and noncurrent liabilities						(6)	(4)
Net cash used in operating activities						$ 0	$ 0

Revision of Previously Issued Financial Statements - Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses	$ 175	$ 142	$ 152	$ 143	$ 634	$ 612	$ 565
Total operating expenses, net	205	206	338	171		919	1,072
Operating income (loss)	46	35	(118)	75	262	38	(152)
Income (loss) before income taxes	38	30	(121)	73	239	20	(145)
Income tax expense (benefit)	(17)	(8)	23	(11)	(29)	(13)	19
Net income (loss)	21	22	(97)	61	$ 210	$ 7	$ (126)
Earnings (Loss) per Share
Basic (in dollars per share)					$ 1.68	$ 0.05	$ (0.92)
Diluted (in dollars per share)					$ 1.64	$ 0.05	$ (0.92)
As reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses	177	144	153	145		$ 618	$ 569
Total operating expenses, net	206	207	340	172		925	1,076
Operating income (loss)	44	34	(119)	73		32	(156)
Income (loss) before income taxes	36	28	(122)	71		14	(149)
Income tax expense (benefit)	(16)	(8)	24	(11)		(11)	20
Net income (loss)	20	21	(98)	60		$ 2	$ (129)
Earnings (Loss) per Share
Basic (in dollars per share)						$ 0.02	$ (0.94)
Diluted (in dollars per share)						$ 0.02	$ (0.94)
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses	(2)	(2)	(2)	(2)		$ (6)	$ (4)
Total operating expenses, net	(2)	(2)	(2)	(2)		(6)	(4)
Operating income (loss)	2	2	2	2		6	4
Income (loss) before income taxes	2	2	2	2		6	4
Income tax expense (benefit)	0	0	0	0		(2)	(1)
Net income (loss)	$ 1	$ 1	$ 1	$ 1		$ 5	$ 3
Earnings (Loss) per Share
Basic (in dollars per share)						$ 0.03	$ 0.02
Diluted (in dollars per share)						$ 0.03	$ 0.02

Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 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 years ended December 31, 2025, 2024 and 2023:


	Twelve Months Ended December 31,
	2025		2024		2023
Net income (loss)	$	210	$	7	$	(126)

Basic weighted-average shares outstanding	125		132		137
Effect of potentially dilutive securities:
Restricted stock awards1	3		—		—
Diluted weighted-average shares outstanding	128		133		137

Basic earnings (loss) per share	$	1.68	$	0.05	$	(0.92)
Diluted earnings (loss) per share	$	1.64	$	0.05	$	(0.92)

1The potential shares excluded from the diluted earnings (loss) per share computation because of the antidilutive impact were nil in 2025 and in 2024, and 4 million in 2023.

Summary of Significant Accounting Policies - Property, Plant and Equipment (Details) - Maximum	Dec. 31, 2025
Buildings
Property, Plant and Equipment [Line Items]
Useful life	20 years
Plant and Equipment
Property, Plant and Equipment [Line Items]
Useful life	10 years
Motor Vehicles and Computer Equipment
Property, Plant and Equipment [Line Items]
Useful life	4 years

Stock-based compensation - Narrative (Details) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2025 USD ($) plan $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Pre-tax share-based compensation cost	$ 26	$ 24	$ 21
Income tax (expense) benefit for share-based compensation expense	$ (2)	$ 5	$ 3
Stock options granted (in shares) \| shares	0	0	0
Fair value of stock options exercised	$ 0	$ 3	$ 0
Service-Based Restricted Stock Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value of awards granted (in dollars per share) \| $ / shares	$ 10.26	$ 19.44	$ 19.25
Fair value of awards issued	$ 3	$ 12	$ 12
Compensation cost for unvested awards not recognized	$ 19
Period of recognition for compensation cost for unvested awards not recognized	1 year
Performance-Based Stock 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	$ 14.58	$ 11.72
Fair value of awards issued	$ 0	$ 44	$ 44
Compensation cost for unvested awards not recognized	$ 12
Period of recognition for compensation cost for unvested awards not recognized	2 years
Long Term Incentive Stock Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock plans \| plan	3
Other Employee Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock plans \| plan	2
2015 Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Service period	3 years
2015 Plan \| Share-Based Payment Arrangement, 50th Percentile Performance \| 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	12.50%
2015 Plan \| Share-Based Payment Arrangement, 50th Percentile Performance \| 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	12.50%
2015 Plan \| Share-Based Payment Arrangement, 75th Percentile Performance \| 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	100.00%
2015 Plan \| Share-Based Payment Arrangement, 75th Percentile Performance \| 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	100.00%
2015 Plan \| Share-Based Payment Arrangement, Below 50th Percentile Performance \| 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	0.00%
2015 Plan \| Share-Based Payment Arrangement, Below 50th Percentile Performance \| 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	0.00%
2015 Plan \| Executive Director
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Post-vesting period	2 years
2024 Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Service period	3 years
2024 Plan \| Share-Based Payment Arrangement, 75th Percentile Performance \| 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	100.00%
2024 Plan \| Share-Based Payment Arrangement, 25th Percentile Performance \| 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	25.00%
2024 Plan \| Share-Based Payment Arrangement, Below 25th Percentile Performance \| 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting percentage	0.00%
2024 Plan \| Executive Director
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Post-vesting period	2 years

Segment, Geographic and Other Revenue Information

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Segment, Geographic and Other Revenue Information

3. Segment, Geographic and Other Revenue Information

The Company derives revenues from customers through the development, manufacture and sale of buprenorphine-based prescription drugs for treatment of opioid dependence and related disorders. The Company offers two primary product lines, with the financial results reported on a consolidated basis and reviewed as a single component. The CEO is responsible for assessing performance of the business, establishing and approving budgets, setting and evaluating performance goals, and making all key decisions aligned with strategic objectives of the Company. Accordingly, the CEO has been identified as the chief operating decision maker (“CODM”). The CEO reviews the Company's financial information on a consolidated basis for purposes of allocating resources and evaluating performance. Accordingly, the Company has concluded that it operates in a single operating and reportable segment for all periods presented. Please refer to Note 1. Business Overview for more information on the products and services of the Company.

The CODM uses income from operations to measure the profitability of the segment. This amount is determined in accordance with the accounting policies of the consolidated entity as described in Note 2. Summary of Significant Accounting Policies. These amounts are reported on the Consolidated Statements of Operations. The measure of segment assets is reported on the Consolidated Balance Sheets as total consolidated assets.

The CODM reviews net revenue and operating income (loss) on a consolidated basis and compares to forecasted totals to evaluate financial performance. In addition, the CODM reviews the total disaggregated U.S. net revenue by product line. No additional financial information is provided by product line. The financial data provided to the CODM is as follows:


	Twelve Months Ended December 31,
	2025		2024		2023
US:
SUBLOCADE*	$	794	$	704	$	588
Sublingual & other	226		250		282
OPVEE1	8		15		—
PERSERIS2	24		40		42
Total US	1,053		1,008		912
Rest of World	186		179		181
Net revenue	1,239		1,188		1,093
Cost of sales	246		231		174
Gross profit	994		957		919

Operating expenses:
Selling and marketing	315		255		236
Administrative and general	319		357		329
Total selling, general and administrative	634		612		565
Research and development	97		107		116
Acquired in-process research and development	—		1		162
Litigation settlement	3		195		239
Other operating (income) expense, net	(3)		4		(9)
Total operating expenses, net	732		919		1,072

Operating income (loss)	262		38		(152)

Other (income) and expenses:
Interest income	(22)		(23)		(43)
Interest expense	45		41		35
Income (loss) before income taxes	239		20		(145)

Income tax expense (benefit)	29		13		(19)

Net income (loss)	$	210	$	7	$	(126)

*Total SUBLOCADE net revenue	$	856	$	756	$	630
Depreciation and amortization	10		16		15
Stock-based compensation expense	26		24		21

1Marketing and promotion activities for OPVEE were discontinued in the third quarter of 2025.

2Marketing and promotion activities for PERSERIS were discontinued in 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 stock-based compensation

expense information, both of which are presented above and are recorded within cost of sales and selling, general and administrative expenses.

During 2025 and 2024, net revenue was increased by $87 million and $28 million, respectively, from recognition of performance obligations satisfied in prior years. During 2023, net revenue was decreased by $9 million from recognition of performance obligations satisfied in prior years.

Significant customers that amount to 10% or more of the Company’s net revenues are as follows (in percentages of total net revenue for each year):


	Twelve Months Ended December 31,
	2025		2024		2023
Customer A	20	%	18	%	19	%
Customer B	18	%	19	%	19	%
Customer C	13	%	18	%	16	%
Customer D	13	%	11	%	9	%

The following table summarizes the Company's long-lived assets, which include property, plant and equipment and right of use assets, by geographic area:


	December 31, 2025		December 31, 2024
United States	$	113	$	74
Rest of World	57		65
Total long-lived tangible assets	$	170	$	139

Total capital expenditures were $66 million, $29 million and $8 million for year ended December 31, 2025, 2024 and 2023, respectively.

- Definition

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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+ Details

Segment, Geographic and Other Revenue Information (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Schedule of Financial Data Provided to the CODM

The financial data provided to the CODM is as follows:


	Twelve Months Ended December 31,
	2025		2024		2023
US:
SUBLOCADE*	$	794	$	704	$	588
Sublingual & other	226		250		282
OPVEE1	8		15		—
PERSERIS2	24		40		42
Total US	1,053		1,008		912
Rest of World	186		179		181
Net revenue	1,239		1,188		1,093
Cost of sales	246		231		174
Gross profit	994		957		919

Operating expenses:
Selling and marketing	315		255		236
Administrative and general	319		357		329
Total selling, general and administrative	634		612		565
Research and development	97		107		116
Acquired in-process research and development	—		1		162
Litigation settlement	3		195		239
Other operating (income) expense, net	(3)		4		(9)
Total operating expenses, net	732		919		1,072

Operating income (loss)	262		38		(152)

Other (income) and expenses:
Interest income	(22)		(23)		(43)
Interest expense	45		41		35
Income (loss) before income taxes	239		20		(145)

Income tax expense (benefit)	29		13		(19)

Net income (loss)	$	210	$	7	$	(126)

*Total SUBLOCADE net revenue	$	856	$	756	$	630
Depreciation and amortization	10		16		15
Stock-based compensation expense	26		24		21

1Marketing and promotion activities for OPVEE were discontinued in the third quarter of 2025.

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

Schedule of Net Revenues by Significant Customers

Significant customers that amount to 10% or more of the Company’s net revenues are as follows (in percentages of total net revenue for each year):


	Twelve Months Ended December 31,
	2025		2024		2023
Customer A	20	%	18	%	19	%
Customer B	18	%	19	%	19	%
Customer C	13	%	18	%	16	%
Customer D	13	%	11	%	9	%

Schedule of Long-Lived Assets by Geographic Area

The following table summarizes the Company's long-lived assets, which include property, plant and equipment and right of use assets, by geographic area:


	December 31, 2025		December 31, 2024
United States	$	113	$	74
Rest of World	57		65
Total long-lived tangible assets	$	170	$	139

Leases (Tables)

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

Schedule of Supplemental Information related to Leases

Supplemental information related to leases is as follows:


	December 31, 2025		December 31, 2024
Weighted average remaining lease term (years)	4.16		4.49
Weighted average discount rate	7	%	8	%

Schedule of Future Lease Payments for Operating Leases

Future lease payments for non-cancellable operating leases as of December 31, 2025, were as follows:


2026	$	12
2027	11
2028	8
2029	1
2030	1
Thereafter	5
Total future lease payments	37

Less: Imputed interest	(5)
Total lease liability	$	32

Stockholder's Equity - Common Stock Outstanding (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	125	137	136
Common stock issued (in shares)	1	1	2
Common stock repurchased and canceled (in shares)	(1)	(13)	(2)
Ending balance (in shares)	125	125	137

Financial Instruments and Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized losses on the remeasurement of equity securities	$ 0	$ 9	$ 0
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of corporate debt securities	28	$ 27
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long-term debt	$ 333

- Definition

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

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- Definition

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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+ Details

Restructuring - Narrative (Details) $ in Millions	1 Months Ended	12 Months Ended
Restructuring - Narrative (Details) $ in Millions	Jul. 31, 2024 position	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
Total restructuring charges		$ 127	$ 53
Inventory write-downs		26	21
Contract termination		18	12
Impairment of intangible assets		5	0
Litigation and legal settlement costs		6	0
Contract termination and related supplier charges
Restructuring Cost and Reserve [Line Items]
Obligation for restructuring costs		18
Severance, legal, consulting, and other
Restructuring Cost and Reserve [Line Items]
Obligation for restructuring costs		36
Discontinuation of OPVEE
Restructuring Cost and Reserve [Line Items]
Total restructuring charges		39
Inventory write-downs		17
Contract termination		18
Impairment of intangible assets		5
Indivior Action Agenda, Phase I
Restructuring Cost and Reserve [Line Items]
Total restructuring charges		9
Inventory write-downs		7
Discontinuation of PERSERIS Marketing and Promotion
Restructuring Cost and Reserve [Line Items]
Total restructuring charges			53
Expected reduction in number of positions \| position	130
Cost of Sales
Restructuring Cost and Reserve [Line Items]
Total restructuring charges		48	$ 41
Research and Development and Sales, General and Administrative Expenses
Restructuring Cost and Reserve [Line Items]
Total restructuring charges		$ 73

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Concentration of Credit Risk

As of December 31, 2025, 2024 and 2023 the Company had four separate customers representing greater than 10% of the net accounts receivable balance.


	December 31
Percent of accounts receivable	2025		2024		2023
Customer A	22	%	25	%	21	%
Customer B	21	%	18	%	23	%
Customer C	13	%	17	%	17	%
Customer D	10	%	10	%	8	%

Schedule of Useful Lives for Property, Plant and Equipment

For this purpose, useful lives are determined within the following limits:


Assets			Expected useful life
Buildings			Not more than 20 years
Plant and Equipment			Not more than 10 years
Motor Vehicles and Computer Equipment			Not more than 4 years
Leasehold Improvements			Up to the expected lease term

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


	December 31, 2025		December 31, 2024
Land and buildings	$	111	$	76
Plant and equipment	76		76
Construction in progress	64		38
Gross Property, Plant and Equipment	251		190
Less: Accumulated depreciation	(107)		(90)
Total Property, Plant and Equipment, net	$	144	$	100

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense of software	$ 0	$ 3	$ 3
Impairment of intangible assets	$ 5	$ 0

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Concentration Risk [Line Items]
Period for permitted returns before the expiry date	6 months
Accrued rebates and product returns	$ 582	$ 562
US \| Contract With Customer, Refund Liability, Current \| Geographic Concentration Risk
Concentration Risk [Line Items]
Concentration risk percentage	81.00%	83.00%
Maximum
Concentration Risk [Line Items]
Period for permitted returns after the expiry date	12 months

- Definition

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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-20

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482836/275-10-55-18

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-20

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 954
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478785/954-310-50-2

+ Details

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

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
Beginning balance (in shares) at Dec. 31, 2022	136	136
Beginning balance at Dec. 31, 2022	$ (15)	$ 68	$ 87	$ (9)	$ (32)	$ (130)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(126)					(126)
Other comprehensive income (loss)	$ 2				2
Common stock issued (in shares)	2	2
Common stock issued	$ 3	$ 1	2
Common stock repurchased and canceled (in shares)	(2)	(2)
Common stock repurchased and canceled	$ (33)	$ (1)				(32)
Stock-based compensation	21		21
Settlement of tax on equity awards	(22)		(22)
Share repurchase liability movement, net	$ (14)			(14)
Ending balance (in shares) at Dec. 31, 2023	137	137
Ending balance at Dec. 31, 2023	$ (184)	$ 68	88	(23)	(30)	(288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	7					7
Other comprehensive income (loss)	$ (6)				(6)
Common stock issued (in shares)	1	1
Common stock issued	$ 3	$ 1	2
Common stock repurchased and canceled (in shares)	(13)	(13)
Common stock repurchased and canceled	$ (168)	$ (7)				(161)
Stock-based compensation	24		24
Settlement of tax on equity awards	(22)		(22)
Share repurchase liability movement, net	13			13
Other	$ (2)		(2)
Ending balance (in shares) at Dec. 31, 2024	125	125
Ending balance at Dec. 31, 2024	$ (337)	$ 62	90	(10)	(36)	(443)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	210					210
Other comprehensive income (loss)	$ 6				6
Common stock issued (in shares)	1	1
Common stock issued	$ 2		1
Common stock repurchased and canceled (in shares)	(1)	(1)
Common stock repurchased and canceled	$ (11)					(10)
Stock-based compensation	26		26
Settlement of tax on equity awards	(5)		(5)
Share repurchase liability movement, net	$ 10			10
Ending balance (in shares) at Dec. 31, 2025	125	125
Ending balance at Dec. 31, 2025	$ (98)	$ 62	$ 112	$ 0	$ (30)	$ (243)

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Income Tax (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Tax Expense (Benefit) by Geographical Area

Income (loss) before income tax expense (benefit) by geographical area consisted of the following:


(in millions)	Twelve Months Ended December 31,
	2025		2024		2023
Domestic	$	255	$	34	$	6
Foreign

United States	(23)		$	(31)	(158)
Rest of World excluding United Kingdom	7		$	17	$	7
Total income (loss) before tax	$	239	$	20	$	(145)

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) consisted of the following:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Current

Domestic	$	76	$	(5)	$	48
Foreign

United States	(2)		8		(4)
Rest of World excluding United Kingdom	1		3		1
Total current income tax expense	$	75	$	6	$	45

Deferred

Domestic	$	28	$	26	$	(64)
Foreign

United States	(76)		(18)		—
Rest of World excluding United Kingdom	2		(1)		—
Total deferred income tax (benefit) expense	$	(46)	$	7	$	(64)

Total income tax expense (benefit)	$	29	$	13	$	(19)

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of income tax expense with income taxes at the U.K. statutory rate:


	Twelve Months Ended December 31,
(in millions)	2025				2024				2023
	Amount		Percent		Amount		Percent		Amount		Percent
U.K. Federal Statutory Tax Rate1	$	60	25.0	%	$	5	25.0	%	$	(34)	23.5	%
Nontaxable or Nondeductible Items
Imputed Expense	(10)		(4.1)	%	(13)		(64.2)	%	(12)		8.3	%






Innovation Incentives	(73)		(30.7)	%	—		—	%	—		—	%
Royalty Income	79		33.0	%	—		—	%	—		—	%
Other Permanent Differences	8		3.4	%	2		10.1	%	(5)		3.4	%

Effect of Changes in Tax Laws or Rates Enacted in the Current Period	(1)		(0.5)	%	—		—	%	(3)		2.1	%
Effect of Cross-Border Tax Laws	—		—	%	3		15.1	%	3		(2.1)	%
Changes in Valuation Allowances	6		2.5	%	15		76.7	%	1		(0.7)	%
Other Adjustments
Statutory Adjustments	—		—	%	2		10.1	%	(2)		1.4	%
Changes in Unrecognized Tax Benefits	33		14.0	%	(2)		(10.1)	%	1		(0.7)	%

Foreign Tax Effects
United States
Statutory Tax Rate Difference Between United States and United Kingdom	—		—	%	1		5.0	%	4		(2.8)	%



Nontaxable or Nondeductible Items
Imputed Income	9		3.9	%	12		61.3	%	12		(8.3)	%



Non-deductible Intangible Amortization	—		—	%	—		—	%	26		(17.9)	%

Royalty Payment	(77)		(32.1)	%	—		—	%	—		—	%
Other Permanent Differences	7		2.8	%	—		—	%	4		(2.8)	%
Tax Credits
Research and Development Tax Credit	(4)		(1.7)	%	(2)		(10.1)	%	(2)		1.4	%
Foreign Tax Credits	(10)		(4.4)	%	(16)		(79.0)	%	(16)		11.0	%
Changes in Valuation Allowance	2		0.7	%	4		20.1	%	4		(2.8)	%
Other Foreign Jurisdictions	1		0.4	%	1		5.0	%	—		—	%
Total Effective Tax Rate	$	29	12.2	%	$	13	65.0	%	$	(19)	13.1	%

1The enacted U.K. Statutory Corporation Tax rate increased to 25.0% as of April 1, 2023, providing a blended rate of 23.5% for the year ended December 31, 2023.

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:


	Twelve Months Ended December 31,
(in millions)	2025		2024
Deferred tax assets:
Property, plant and equipment	$	2	$	—
Intangibles	15		15
State income taxes	1		—
Share-based compensation	6		7

Lease liabilities	4		5

Accruals and general expenses	33		22
Capitalized research and development	2		7
Inventory reserves	156		70
Litigation	3		24
Foreign tax credit carryforwards	12		10
Interest expense carryforwards	18		14
Outside basis in Investments	2		3
Tax loss carryforwards	128		153
Total deferred tax assets	381		330
Valuation allowance	(55)		(47)
Total deferred tax assets, net of valuation allowance	326		283

Deferred tax liabilities:
Property, plant and equipment			(1)





Right of use assets	(3)		(5)






Total deferred tax liabilities	(3)		(6)

Total net deferred tax assets	$	323	$	277

Schedule of Valuation Allowance Reconciliation

A reconciliation of the beginning and ending valuation allowance was as follows:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Balance at beginning of year	$	47	$	28	$	23
Additions to valuation allowance charged to income tax expense	8		19		5


Balance at end of year	$	55	$	47	$	28

Schedule of Unrecognized Tax Benefits Reconciliation

The following table reconciles the beginning and ending amount of our gross unrecognized tax benefits that, if recognized, would impact the effective tax rate:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Balance at beginning of year	$	4	$	9	$	7

Additions for tax positions of prior years	34		—		5
Reductions for tax positions due to lapse of statutes of limitations	—		(2)		—

Tax settlements	(32)		(3)		(3)
Balance at end of year	$	5	$	4	$	9

Schedule of Income Taxes Paid

Income taxes paid, net of (refunds) received, consisted of the following:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Domestic	$	32	$	40	$	33




Foreign


US Federal	(1)		2		(9)
US State and Local	2		2		5
New York state	*		*		3
Rest of World	4		2		—
Total Taxes Paid	$	38	$	46	$	32

* The amount of income taxes paid during the year does not meet the 5% disaggregation threshold.

Commitments and Contingencies - Commercial Commitments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Unrecorded Unconditional Purchase Obligation [Line Items]
Minimum purchase obligation for manufacturing and supply agreements	$ 52
Minimum payments for manufacturing and supply agreements in 2026	31
Minimum payments for manufacturing and supply agreements in 2027	14
Minimum payments for manufacturing and supply agreements in 2028	4
Minimum payments for manufacturing and supply agreements in 2029	4
Purchases under manufacturing and supply agreements	49	$ 70	$ 33
Contract Manufacturing Services
Unrecorded Unconditional Purchase Obligation [Line Items]
Minimum purchase obligation for manufacturing and supply agreements	37
Raw Materials
Unrecorded Unconditional Purchase Obligation [Line Items]
Minimum purchase obligation for manufacturing and supply agreements	$ 16

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 48	$ 63
Accrued employee-related obligations	103	60
Accrued indirect tax and government fees	20	23
Accruals for third-party services	76	64
Accrued other expenses	3	6
Total accounts payable and accrued expenses	$ 250	$ 216	$ 195

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 195	$ 319
Short-term investments	0	1
Accounts receivable, net of allowances of $4 (2025) and $3 (2024)	253	254
Inventories	153	167
Prepaid expenses	34	31
Current tax receivable	2	33
Other current assets	16	21
Total current assets	652	827
Long-term investments	28	27
Property, plant and equipment, net	144	100
Operating lease right of use assets, net	26	39
Goodwill and other intangible assets, net	2	6
Deferred tax assets	323	277
Other noncurrent assets	27	39
Total assets	1,201	1,316
Current liabilities
Accrued rebates and product returns	582	562
Accounts payable and accrued expenses	250	216
Accrued litigation settlement expenses, current	42	99
Current portion of long-term debt	29	18
Operating lease liabilities, current	10	10
Income taxes payable	2	7
Other current liabilities	0	11
Total current liabilities	914	924
Long-term debt, less current portion	290	315
Accrued litigation settlement expenses, noncurrent	52	365
Operating lease liabilities, noncurrent	22	32
Other noncurrent liabilities	21	18
Total liabilities	1,300	1,652
Commitments and contingencies (Note 16)
Stockholders' deficit
Common stock, par value $0.50 per share Issued shares: 125 (2025) and 125 (2024)	62	62
Additional paid-in capital	112	90
Share repurchase commitment	0	(10)
Accumulated other comprehensive loss	(30)	(36)
Accumulated deficit	(243)	(443)
Total stockholders' deficit	(98)	(337)
Total liabilities and stockholders' deficit	$ 1,201	$ 1,316

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 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

Leases - Supplemental Information related to Leases (Details)	Dec. 31, 2025	Dec. 31, 2024
Leases [Abstract]
Weighted average remaining lease term (years)	4 years 1 month 28 days	4 years 5 months 26 days
Weighted average discount rate	7.00%	8.00%

Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Accounts Payable and Accrued Expenses

9. Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses include:


	December 31, 2025		December 31, 2024
Accounts payable	$	48	$	63
Accrued employee-related obligations	103		60
Accrued indirect tax and government fees	20		23
Accruals for third-party services	76		64
Accrued other expenses	3		6
Total accounts payable and accrued expenses	$	250	$	216

Schedule I - Parent Company Information - Parent Company Condensed Statements of Net Income (Loss) and Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Condensed Income Statements, Captions [Line Items]
Revenues					$ 1,239	$ 1,188	$ 1,093
Operating expenses	$ (205)	$ (206)	$ (338)	$ (171)		(919)	(1,072)
Operating income (loss)	46	35	(118)	75	262	38	(152)
Income (loss) before income taxes	38	30	(121)	73	239	20	(145)
Income tax benefit	(17)	(8)	23	(11)	(29)	(13)	19
Net income (loss)	$ 21	$ 22	$ (97)	$ 61	210	7	(126)
Comprehensive loss					216	1	(124)
Parent Company
Condensed Income Statements, Captions [Line Items]
Revenues					0	0	0
Operating expenses					(34)	(34)	(32)
Operating income (loss)					(34)	(34)	(32)
Equity earnings (losses) in subsidiaries					238	35	(101)
Income (loss) before income taxes					204	1	(133)
Income tax benefit					6	6	7
Net income (loss)					210	7	(126)
Comprehensive loss					$ 216	$ 1	$ (124)

Income Tax - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Income Tax - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Valuation Allowance [Line Items]
Valuation allowance	$ 55	$ 47	$ 28
Accrued interest on tax positions	1	1	2
Interest expense on tax positions	6	0	1
Accrued income tax penalties	1	1	1
Expense related to income tax penalties	0	0	1
Unrecorded deferred tax liability on undistributed earnings of foreign subsidiaries	2	2	2
Minimum
Valuation Allowance [Line Items]
Estimate of additional tax liabilities and interest on resolution of examinations	0
Maximum
Valuation Allowance [Line Items]
Estimate of additional tax liabilities and interest on resolution of examinations	12
Valuation Allowance, Deferred Tax Asset
Valuation Allowance [Line Items]
Additions to valuation allowances	8	$ 19	$ 5
Foreign Tax Credit Carryforward
Valuation Allowance [Line Items]
Tax credit carryforwards	12
R&D Tax Credit Carryforward
Valuation Allowance [Line Items]
Tax credit carryforwards	$ 5

Stockholder's Equity (Tables)

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Schedule of Common Stock Outstanding

A summary of common stock outstanding is as follows:


	Twelve Months Ended December 31,
	2025	2024	2023
Balance at beginning of year	125	137	136
Common stock issued	1	1	2
Common stock repurchased and canceled	(1)	(13)	(2)
Balance at end of year	125	125	137

Stock-based compensation (Tables)

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of Restricted Stock Award Activity

A summary of the service-based restricted stock units and market-based stock awards activity under the LTIP as of December 31, 2025, is presented below (values in thousands):


	Outstanding Service-Based Restricted Stock Awards	Outstanding Performance-Based Stock Awards
December 31, 2023	1,167	5,328
Granted	473	1,304
Issued	(335)	(973)
Canceled/forfeited/adjusted	(268)	(941)
December 31, 2024	1,036	4,717
Granted	2,354	3,011
Issued	(354)	(286)
Canceled/forfeited/adjusted	(922)	(2,475)
December 31, 2025	2,114	4,968

Revision of Previously Issued Financial Statements - Unaudited Quarterly Financial Data (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses	$ 175	$ 142	$ 152	$ 143	$ 634	$ 612	$ 565
Total operating expenses, net	205	206	338	171		919	1,072
Operating income (loss)	46	35	(118)	75	262	38	(152)
Income (loss) before income taxes	38	30	(121)	73	239	20	(145)
Income tax expense (benefit)	(17)	(8)	23	(11)	(29)	(13)	19
Net income (loss)	21	22	(97)	61	$ 210	7	(126)
As reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses	177	144	153	145		618	569
Total operating expenses, net	206	207	340	172		925	1,076
Operating income (loss)	44	34	(119)	73		32	(156)
Income (loss) before income taxes	36	28	(122)	71		14	(149)
Income tax expense (benefit)	(16)	(8)	24	(11)		(11)	20
Net income (loss)	20	21	(98)	60		2	(129)
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Selling, general and administrative expenses	(2)	(2)	(2)	(2)		(6)	(4)
Total operating expenses, net	(2)	(2)	(2)	(2)		(6)	(4)
Operating income (loss)	2	2	2	2		6	4
Income (loss) before income taxes	2	2	2	2		6	4
Income tax expense (benefit)	0	0	0	0		(2)	(1)
Net income (loss)	$ 1	$ 1	$ 1	$ 1		$ 5	$ 3

- Definition

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

- Definition

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.

+ References

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+ Details

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

+ Details

- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

+ References + Details

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
Net revenue					$ 1,239	$ 1,188	$ 1,093
Cost of sales					246	231	174
Gross profit					994	957	919
Operating expenses:
Selling, general and administrative	$ 175	$ 142	$ 152	$ 143	634	612	565
Research and development					97	107	116
Acquired in-process research and development					0	1	162
Litigation settlement					3	195	239
Other operating (income) expense, net					(3)	4	(9)
Operating income (loss)	46	35	(118)	75	262	38	(152)
Other (income) and expenses:
Interest income					(22)	(23)	(43)
Interest expense					45	41	35
Income (loss) before income taxes	38	30	(121)	73	239	20	(145)
Income tax expense (benefit)	17	8	(23)	11	29	13	(19)
Net income (loss)	$ 21	$ 22	$ (97)	$ 61	$ 210	$ 7	$ (126)
Earnings (loss) per share
Basic (in dollars per share)					$ 1.68	$ 0.05	$ (0.92)
Diluted (in dollars per share)					$ 1.64	$ 0.05	$ (0.92)
Shares used in computing earnings (loss) per share
Basic (in shares)					125	132	137
Diluted (in shares)					128	133	137

Leases

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

Leases

10. Leases

Operating lease expense was $12 million, $12 million, and $11 million, in 2025, 2024, and 2023, respectively.

Cash paid for amounts included in the measurement of operating lease liabilities was $13 million in 2025, $13 million in 2024, and $11 million in 2023. Right-of-use assets recorded in exchange for executing new operating lease agreements were $5 million in 2025, $10 million in 2024, and $14 million in 2023.

Supplemental information related to leases is as follows:


	December 31, 2025		December 31, 2024
Weighted average remaining lease term (years)	4.16		4.49
Weighted average discount rate	7	%	8	%

Future lease payments for non-cancellable operating leases as of December 31, 2025, were as follows:


2026	$	12
2027	11
2028	8
2029	1
2030	1
Thereafter	5
Total future lease payments	37

Less: Imputed interest	(5)
Total lease liability	$	32

At December 31, 2025, the Company had no leases entered into that had not yet commenced.

Revision of Previously Issued Financial Statements

12 Months Ended

Dec. 31, 2025

Accounting Changes and Error Corrections [Abstract]

Revision of Previously Issued Financial Statements

19. Revision of Previously Issued Financial Statements

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 its previously issued Consolidated Financial Statements as of December 31, 2024 and 2023 and for the years ended December 31, 2024 and 2023 to correct this accrual overstatement. Additionally, the Company has revised its quarterly financial data for the three months ended March 31, June 30, September 30, 2024, and December 31, 2024, as well as Schedule 1, to reflect these revisions. 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)

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 and 2023.

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)

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 follows:


	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

Income Tax

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Income Tax

4. Income Tax

Income (loss) before income tax expense (benefit) by geographical area consisted of the following:


(in millions)	Twelve Months Ended December 31,
	2025		2024		2023
Domestic	$	255	$	34	$	6
Foreign

United States	(23)		$	(31)	(158)
Rest of World excluding United Kingdom	7		$	17	$	7
Total income (loss) before tax	$	239	$	20	$	(145)

Income tax expense (benefit) consisted of the following:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Current

Domestic	$	76	$	(5)	$	48
Foreign

United States	(2)		8		(4)
Rest of World excluding United Kingdom	1		3		1
Total current income tax expense	$	75	$	6	$	45

Deferred

Domestic	$	28	$	26	$	(64)
Foreign

United States	(76)		(18)		—
Rest of World excluding United Kingdom	2		(1)		—
Total deferred income tax (benefit) expense	$	(46)	$	7	$	(64)

Total income tax expense (benefit)	$	29	$	13	$	(19)

In 2023, Finance (No. 2) Act 2023 (Pillar Two) was enacted in the U.K., introducing a global minimum effective tax rate of 15%. The legislation was also enacted in other jurisdictions in which the Company operates. The Pillar Two legislation was effective for the Company’s financial year beginning January 1, 2024. The Company performed an assessment exposure to Pillar Two income taxes and qualifies for one of the transitional safe harbors provided in territories with material pretax income in which it operates.

The following is a reconciliation of income tax expense with income taxes at the U.K. statutory rate:


	Twelve Months Ended December 31,
(in millions)	2025				2024				2023
	Amount		Percent		Amount		Percent		Amount		Percent
U.K. Federal Statutory Tax Rate1	$	60	25.0	%	$	5	25.0	%	$	(34)	23.5	%
Nontaxable or Nondeductible Items
Imputed Expense	(10)		(4.1)	%	(13)		(64.2)	%	(12)		8.3	%






Innovation Incentives	(73)		(30.7)	%	—		—	%	—		—	%
Royalty Income	79		33.0	%	—		—	%	—		—	%
Other Permanent Differences	8		3.4	%	2		10.1	%	(5)		3.4	%

Effect of Changes in Tax Laws or Rates Enacted in the Current Period	(1)		(0.5)	%	—		—	%	(3)		2.1	%
Effect of Cross-Border Tax Laws	—		—	%	3		15.1	%	3		(2.1)	%
Changes in Valuation Allowances	6		2.5	%	15		76.7	%	1		(0.7)	%
Other Adjustments
Statutory Adjustments	—		—	%	2		10.1	%	(2)		1.4	%
Changes in Unrecognized Tax Benefits	33		14.0	%	(2)		(10.1)	%	1		(0.7)	%

Foreign Tax Effects
United States
Statutory Tax Rate Difference Between United States and United Kingdom	—		—	%	1		5.0	%	4		(2.8)	%



Nontaxable or Nondeductible Items
Imputed Income	9		3.9	%	12		61.3	%	12		(8.3)	%



Non-deductible Intangible Amortization	—		—	%	—		—	%	26		(17.9)	%

Royalty Payment	(77)		(32.1)	%	—		—	%	—		—	%
Other Permanent Differences	7		2.8	%	—		—	%	4		(2.8)	%
Tax Credits
Research and Development Tax Credit	(4)		(1.7)	%	(2)		(10.1)	%	(2)		1.4	%
Foreign Tax Credits	(10)		(4.4)	%	(16)		(79.0)	%	(16)		11.0	%
Changes in Valuation Allowance	2		0.7	%	4		20.1	%	4		(2.8)	%
Other Foreign Jurisdictions	1		0.4	%	1		5.0	%	—		—	%
Total Effective Tax Rate	$	29	12.2	%	$	13	65.0	%	$	(19)	13.1	%

1The enacted U.K. Statutory Corporation Tax rate increased to 25.0% as of April 1, 2023, providing a blended rate of 23.5% for the year ended December 31, 2023.

Deferred Taxes

Significant components of the Company’s deferred tax assets and liabilities are as follows:


	Twelve Months Ended December 31,
(in millions)	2025		2024
Deferred tax assets:
Property, plant and equipment	$	2	$	—
Intangibles	15		15
State income taxes	1		—
Share-based compensation	6		7

Lease liabilities	4		5

Accruals and general expenses	33		22
Capitalized research and development	2		7
Inventory reserves	156		70
Litigation	3		24
Foreign tax credit carryforwards	12		10
Interest expense carryforwards	18		14
Outside basis in Investments	2		3
Tax loss carryforwards	128		153
Total deferred tax assets	381		330
Valuation allowance	(55)		(47)
Total deferred tax assets, net of valuation allowance	326		283

Deferred tax liabilities:
Property, plant and equipment			(1)





Right of use assets	(3)		(5)






Total deferred tax liabilities	(3)		(6)

Total net deferred tax assets	$	323	$	277

As of December 31, 2025, the Company had foreign tax credit carryforwards of $12 million, which if not used, will expire in 2031 through 2035, and R&D Credit carryforward of $5 million, which if not used, will expire in 2042 through 2045.

Valuation Allowances

As of December 31, 2025, 2024 and 2023, the Company had valuation allowances of $55 million, $47 million and $28 million, respectively.

A reconciliation of the beginning and ending valuation allowance was as follows:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Balance at beginning of year	$	47	$	28	$	23
Additions to valuation allowance charged to income tax expense	8		19		5


Balance at end of year	$	55	$	47	$	28

Additions to valuation allowances of $8 million, $19 million, and $5 million for 2025, 2024 and 2023, respectively, were due to deferred tax assets recorded in connection with corporate interest expense restriction, impairments, net operating and capital losses in the U.K. and foreign tax credits in the U.S.

Unrecognized Tax Benefit

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.

The following table reconciles the beginning and ending amount of our gross unrecognized tax benefits that, if recognized, would impact the effective tax rate:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Balance at beginning of year	$	4	$	9	$	7

Additions for tax positions of prior years	34		—		5
Reductions for tax positions due to lapse of statutes of limitations	—		(2)		—

Tax settlements	(32)		(3)		(3)
Balance at end of year	$	5	$	4	$	9

As of December 31, 2025, the Company accrued interest of $1 million, $1 million and $2 million for 2025, 2024 and 2023, respectively relating to its tax positions. For the years ended December 31, 2025, 2024 and 2023, interest expense relating to tax positions was $6 million, nil, and $1 million, respectively. As of December 31, 2025, the Company had accrued income tax penalties of $1 million, $1 million and $1 million for 2025, 2024 and 2023, respectively. For the years ended December 31, 2025, 2024 and 2023, expense related to income tax penalties was nil, nil, and $1 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.

Income Taxes Paid

Income taxes paid, net of (refunds) received, consisted of the following:


	Twelve Months Ended December 31,
(in millions)	2025		2024		2023
Domestic	$	32	$	40	$	33




Foreign


US Federal	(1)		2		(9)
US State and Local	2		2		5
New York state	*		*		3
Rest of World	4		2		—
Total Taxes Paid	$	38	$	46	$	32

* The amount of income taxes paid during the year does not meet the 5% disaggregation threshold.

Reinvestment of Unremitted Earnings

We consider foreign earnings of specific subsidiaries to be indefinitely reinvested. There is no deferred tax liability, recorded, if any on such amounts. If at some future date, the Company ceases to be permanently reinvested in these specific foreign subsidiaries, the Company may be subject to foreign withholding and other taxes on these undistributed earnings and may need to record a deferred tax liability for any outside basis difference on these specific foreign subsidiaries. At December 31, 2025, 2024 and 2023, we estimate the unrecorded, deferred tax liability to be $2 million for each of the respective years.

The withholding and other tax impact from the Company's decision to exit certain Rest of World markets in 2025 was not material.

Tax Return Examination Status

The Company files income tax returns in the U.K., U.S. and in various foreign, state and local jurisdictions. We are subject to tax audits in the various jurisdictions until the respective statutes of limitation expire. The Company is no longer subject to U.K. examinations by tax authorities for fiscal years before 2020 and U.S. federal income tax examinations by tax authorities for fiscal years before 2022. The current U.S. federal income tax examination covers 2023. U.K. and U.S. state and local audits are ongoing covering 2018-2023. Reasonably possible additional tax liabilities and interest that could arise on resolution of these examinations, is estimated to be in the range of nil to $12 million.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 12C
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: 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/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (SAB Topic 11.C)
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-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Accrued Litigation Settlement Expenses - Narrative (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended	90 Months Ended
	Nov. 30, 2025	Dec. 31, 2025	Dec. 31, 2027	Dec. 31, 2024
Loss Contingencies [Line Items]
Accrual recorded		$ 94		$ 464
DOJ Resolution Agreement
Loss Contingencies [Line Items]
Payments for legal settlement	$ 295
Gain on early settlement	$ 4
DOJ Resolution Agreement \| Forecast
Loss Contingencies [Line Items]
Payments for legal settlement			$ 600
Antitrust matters
Loss Contingencies [Line Items]
Payments for legal settlement		25
Accrual recorded		0		24
Opioid Litigation
Loss Contingencies [Line Items]
Accrual recorded		$ 80		$ 76
Resource outflow period		5 years
Indemnity Settlement
Loss Contingencies [Line Items]
Accrual recorded		$ 8
Contract Termination Claims
Loss Contingencies [Line Items]
Accrual recorded		$ 6

Financial Instruments and Fair Value Measurements

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Financial Instruments and Fair Value Measurements

13. 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.

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company uses a fair value hierarchy which maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. There are three levels of inputs used to measure fair value with Level 1 having the highest priority and Level 3 having the lowest:

•Level 1 — Quoted prices (unadjusted) in active markets for identical assets or liabilities.

•Level 2 — Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

•Level 3 — Unobservable inputs that are supported by little or no market activity. Level 3 assets or liabilities are those whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques with significant unobservable inputs, as well as assets or liabilities for which the determination of fair value requires significant judgment or estimation.

If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The Company’s only financial instruments which are measured at fair value on a recurring basis are equity securities. The fair value of the equity securities is based on quoted market prices on the measurement date. Financial instruments measured at fair value on a recurring basis at December 31 are summarized below:


	December 31, 2025						December 31, 2024
	Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
Equity securities	$	—	$	—	$	—	$	1	$	—	$	—
Total	$	—	$	—	$	—	$	1	$	—	$	—

The Company recognized unrealized losses on the remeasurement of equity securities of nil and $9 million in 2025 and 2024, respectively, which was recorded in other operating expense (income), net.

The fair value of the Company’s corporate debt securities was $28 million and $27 million at December 31, 2025, and 2024. The fair value of the 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.

The fair value of long-term debt was $333 million as of December 31, 2025 and was valued using Level 2 inputs which are based upon the quoted market prices for the same or similar debt instruments. The fair value of short-term debt approximates the carrying value due to the short maturities of the debt instruments.

Financial assets and liabilities are offset, and the net amount reported in the Consolidated Balance Sheets when there is a legally enforceable right to offset and net settlement is intended.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
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-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
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-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Summary of Significant Accounting Policies - Leases (Details)	Dec. 31, 2025
Minimum
Lessee, Lease, Description [Line Items]
Period for lease contracts	3 years
Lease liability discount rate	5.00%
Maximum
Lessee, Lease, Description [Line Items]
Period for lease contracts	10 years
Lease liability discount rate	12.00%

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

7. Goodwill and Intangible Assets


	December 31, 2025		December 31, 2024
Goodwill	$	2	$	2
Marketed products	213		213
Software	38		38
Gross Intangible Assets	253		253
Less: Accumulated amortization	(251)		(246)
Total Goodwill and Intangible Assets, net	$	2	$	6

Acquired distribution rights for marketed products were fully amortized before 2022. Amortization of software is included in selling, general and administrative expenses within the Consolidated Statements of Operations and was nil, $3 million, and $3 million in 2025, 2024 and 2023, respectively. In 2025, impairment of marketed products of $5 million was recorded related to the discontinuation of OPVEE sales and marketing support. The estimated annual amortization expense for intangible assets, before tax, for the next five years is not material.

Income Tax - Income Taxes Paid (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax, Disclosure [Line Items]
Domestic	$ 32	$ 40	$ 33
Total Taxes Paid	38	46	32
US Federal
Income Tax, Disclosure [Line Items]
Foreign	(1)	2	(9)
US State and Local
Income Tax, Disclosure [Line Items]
Foreign	2	2	5
New York state
Income Tax, Disclosure [Line Items]
Foreign			3
Rest of World
Income Tax, Disclosure [Line Items]
Foreign	$ 4	$ 2	$ 0

Summary of Significant Accounting Policies - Concentration of Credit Risk (Details) - Net Accounts Receivable - Customer Concentration Risk	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Customer A
Concentration Risk [Line Items]
Concentration risk percentage	22.00%	25.00%	21.00%
Customer B
Concentration Risk [Line Items]
Concentration risk percentage	21.00%	18.00%	23.00%
Customer C
Concentration Risk [Line Items]
Concentration risk percentage	13.00%	17.00%	17.00%
Customer D
Concentration Risk [Line Items]
Concentration risk percentage	10.00%	10.00%	8.00%

- Definition

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

- Definition

+ References + Details

Investments

12 Months Ended

Dec. 31, 2025

Investments, Debt and Equity Securities [Abstract]

Investments

8. Investments

The Company has investments in corporate debt securities which are initially recorded at fair value, plus or minus directly attributable transaction costs, and remeasured based on the intended holding period. Interest income on debt securities is included in interest income within the Consolidated Statements of Operations using the effective interest method. The Company’s investments are classified as held to maturity investments and reported at amortized cost. Realized gains or losses are reported in earnings. The following table summarizes the amortized cost and fair value of corporate debt securities, disaggregated by underlying investment contractual maturity:


	Amortized Cost Basis		Fair Value
December 31, 2025
Corporate Debt Securities
Less than 1 year	$	17	$	17
1 year to 2 years	11		11

December 31, 2024
Corporate Debt Securities
Less than 1 year	$	17	$	17
1 year to 2 years	10		10

Gross unrealized gains and gross unrealized losses were not material in 2025 or 2024.

At December 31, 2025 and 2024, $28 million and $27 million, respectively, of 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 non-current as access to the investments is subject to contractual restrictions through at least December 31, 2027, regardless of the underlying investment maturity.

Actual maturities may differ from contractual maturities because certain borrowers have the right to call or prepay certain obligations and as noted above for debt securities held by a separate cell of an insurance company. No impairment charges were incurred on any held-to-maturity securities in 2025, 2024 or 2023.

Debt - Maturities of Long-Term Debt Obligations (Details) $ in Millions	Dec. 31, 2025 USD ($)
Debt Disclosure [Abstract]
2026	$ 59
2027	55
2028	52
2029	50
2030	243
Thereafter	$ 0

Accrued Litigation Settlement Expenses (Tables)

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Schedule of Accrued Litigation and Settlement Expenses


	December 31, 2025						December 31, 2024
	Current		Non current		Total		Current		Non current		Total
Accrued litigation settlement expenses
DOJ-related	$	—	$	—	$	—	$	52	$	296	$	348
Antitrust matters	—		—		—		24		—		24
Opioid litigation	28		52		80		15		61		76
Other	14		—		14		8		8		16
Total accrued litigation settlement expenses	$	42	$	52	$	94	$	99	$	365	$	464

Property, Plant, and Equipment, Net - Summary of Property, Plant, and Equipment, Net (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Gross Property, Plant and Equipment	$ 251	$ 190
Less: Accumulated depreciation	(107)	(90)
Total Property, Plant and Equipment, net	144	100
Land and buildings
Property, Plant and Equipment [Line Items]
Gross Property, Plant and Equipment	111	76
Plant and equipment
Property, Plant and Equipment [Line Items]
Gross Property, Plant and Equipment	76	76
Construction in progress
Property, Plant and Equipment [Line Items]
Gross Property, Plant and Equipment	$ 64	$ 38

Accrued Litigation Settlement Expenses

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Accrued Litigation Settlement Expenses

11. Accrued Litigation Settlement Expenses


	December 31, 2025						December 31, 2024
	Current		Non current		Total		Current		Non current		Total
Accrued litigation settlement expenses
DOJ-related	$	—	$	—	$	—	$	52	$	296	$	348
Antitrust matters	—		—		—		24		—		24
Opioid litigation	28		52		80		15		61		76
Other	14		—		14		8		8		16
Total accrued litigation settlement expenses	$	42	$	52	$	94	$	99	$	365	$	464

DOJ-Related

DOJ Resolution Agreement

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 with aggregate payments of $600 million (plus interest) due from 2020 through 2027. In November 2025, the Company opted to prepay the remaining liability of $295 million with a resulting gain on early settlement of $4 million recorded in litigation settlement expenses on the consolidated statement of operations. Indivior has no further financial obligation with respect to this matter.

Antitrust matters

The final installment of $25 million related to the last remaining antitrust litigation settlement was paid during 2025. The Company has no remaining liabilities related to antitrust litigation.

Opioid litigation

The accrual of $80 million at December 31, 2025 reflects the present value of the agreed amount in a settlement between Indivior, the plaintiffs' executive committee and certain state attorneys general covering certain opioid litigation (including cases in the Opioid MDL) brought by municipalities and tribes, as well as a separate settlement with the State and subdivisions of Maryland. The outflow of resources for the Opioid MDL is expected to occur over five years.

Other

At December 31, 2025, Other includes the remaining $8 million liability related to an indemnity settlement with Reckitt Benckiser and an accrual of $6 million for probable claims related to contract terminations associated with the exit of several non-U.S. markets.

See Note 16. Commitments and Contingencies for additional information on legal matters.

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	16. Commitments and Contingencies Commercial Commitments The Company has non-cancelable manufacturing and supply agreements with various suppliers and contract manufacturing organizations that extend beyond one year. As of December 31, 2025, these agreements require future minimum purchases of approximately $52 million, including $37 million for contract manufacturing services and $16 million for raw materials. Future minimum payments under these commitments are approximately $31 million in 2026, $14 million in 2027 and $4 million in each of 2028 and 2029. Purchases under these agreements were $49 million in 2025, $70 million in 2024 and $33 million in 2023. Legal Proceedings and Contingencies The Company is involved in various lawsuits, claims, and other legal proceedings that arise in the ordinary course of business. These proceedings may involve compliance and trade practices, antitrust, commercial claims, product liability claims, intellectual property rights and securities, among others. 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. The Company has accrued for these matters and will continue to monitor each related legal issue and adjust accruals as might be warranted based on new information and further developments. Developments in legal proceedings and other matters that could cause changes in the amounts previously accrued are evaluated each reporting period. Amounts accrued for legal contingencies often result from a complex series of judgments about future events and uncertainties that rely heavily on estimates and assumptions including timing of related payments. Where the amount and timing of the payment is fixed, the obligation is not interest-bearing, and the impact of discounting is significant, these obligations are recorded at their present value, generally using a discount rate appropriate to the obligation or approximating the risk-free rate at the time the Company incurred the obligation. The Company does not believe that any of the legal matters discussed below, except as otherwise specifically noted, will have a material adverse effect on its financial position or liquidity as the Company believes it has substantial defenses in the matters. However, the outcomes of the Company’s legal proceedings and other contingencies are inherently unpredictable and subject to significant uncertainties. There can be no assurance that there will not be an increase in the scope of one or more of these pending matters or that any other future legal matters will not be material to Company’s financial position, results of operations or cash flows for a particular period. 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 The Company was 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 were 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”). Nearly two-thirds of the cases in the Opioid MDL were filed by cities and counties and other government subdivisions (including, in some instances, school districts and hospitals), while a substantial number of cases were filed by private individual plaintiffs, most of whom assert claims relating to neonatal abstinence syndrome (“NAS”). Following mediation, the Company, the Opioid MDL Plaintiffs’ Executive Committee and certain state attorneys general finalized a settlement agreement dated April 4, 2025 (the “State/Subdivision MSA”). The settlement framework provides a process through which states and their political subdivisions may elect to participate and, if participation thresholds and other conditions are satisfied, would resolve opioid-related claims brought (or that could have been brought) by participating states and participating subdivisions, including cases pending in the Opioid MDL and certain cases pending outside the Opioid MDL. Following the States’ approval process and an agreed extension of certain settlement milestones, the Company delivered its notice of determination to proceed under the State/Subdivision MSA on January 23, 2026, and received acknowledgments of receipt from the relevant State and Plaintiffs’ leadership contacts. Other than Maryland and its subdivisions (discussed below), all States and their participating subdivisions participated in the settlement. The Company completed the transfer of Year 1 settlement funds from the escrow structure to the settlement fund administrator arrangements by the applicable settlement transfer date of January 29, 2026. The Company has obtained (or is in the process of finalizing and collecting) State Attorney General releases for 49 of 50 states (excluding Maryland) and certain U.S. territories, and the current focus has shifted to the coordinated filing of consent judgments and dismissals in the Opioid MDL. The Master Stipulation of Dismissal as to all MDL plaintiffs that elected to participate in the MSA was filed on February 19, 2026, dismissing with prejudice a total of 254 cases (all brought by subdivisions) against the Company. The Company separately executed a final settlement agreement dated April 4, 2025, with the Tribal Leadership Committee (the “Tribal MSA”). During 2025, as participation increased, dismissals of tribal cases were filed and granted with prejudice, including global dismissals that brought participation by litigating tribes to 100% among the settling defendants. As of December 31, 2025, the Company had deposited the first installment of $15 million into escrow accounts in July 2025 in connection with the settlement framework. Of this amount, $0.5 million due to tribes was deposited into a qualified settlement trust account and, during the fourth quarter of 2025, those funds were transferred to the tribes. The remaining $14 million payable to the states was deposited into a separate bank account controlled by the Company and remained in cash and cash equivalents and accrued litigation settlement expenses as of December 31, 2025. These funds were distributed to the states in early 2026. The Company recorded a related provision of $78 million as of December 31, 2025, reflecting the net present value of the expected payment stream under the settlement framework, inclusive of discounting assumptions applied at period end. See Note 11. Accrued Litigation Settlement E xpenses. The settlement includes injunctive relief obligations applicable to the Company. Those obligations include restrictions and requirements relating to (among other things): (i) limits on certain promotion of oral opioid use disorder (“OUD”) treatment drugs (including SUBUTEX and SUBOXONE tablets/film), but not including SUBLOCADE, (ii) prohibitions on financial reward or discipline tied to volume of OUD treatment drug sales, (iii) prohibitions on sales of opioid products for pain, (iv) lobbying restrictions, (v) requirements for contracting with third parties responsible for monitoring and reporting (including requiring DEA registrations and suspicious order monitoring programs and sharing evidence of diversion with third-party logistics providers), (vi) obligations to provide copies of lawsuits, subpoenas, or civil investigative demands to states upon request, and (vii) annual training requirements for relevant personnel and certain external-facing programs (including sales force and speaker/key opinion leader programs and related communications). In January 2026, Maryland confirmed it would not join the State/Subdivision MSA as it relates to the Company, reducing the Company’s total settlement commitment under the State/Subdivision MSA by approximately $2 million, reflecting reductions across remediation payments, certain fee components, and cash conversion amounts. As of December 31, 2025, the Company reduced the Opioid MDL litigation settlement accrual by $2 million (before discounting) to reflect Maryland’s non-participation and recorded a separate litigation settlement accrual of $2 million representing the Company’s best estimate for a settlement with Maryland. Because the Company anticipated reaching a near-term settlement with Maryland, that separate accrual was not discounted. In January 2026, the Company reached an agreement in principle with Maryland on a separate settlement addressing opioid‑related claims on the same general subject matter as the State/Subdivision MSA. The agreement in principle contemplates that Maryland would receive economic consideration aligned to the multistate framework and settlement product with an aggregate value of $2 million at wholesale acquisition cost, to be made available over a period of time. Maryland has also requested that the Company cover certain settlement administration costs and that the settlement include a process to secure participation and releases from Maryland political subdivisions. The Company is continuing to negotiate definitive documentation and implementation details, and the settlement has not been finalized as of the date of this filing. The State/Subdivision MSA and the Tribal MSA are not expected to resolve private plaintiff cases against the Company (whether in the Opioid MDL or proceeding separately), including NAS-related claims. As of February, 24, 2026 there are over 130 private plaintiff cases not involving the subdivisions filed against the Company in the Opioid MDL. Certain opioid-related matters pending outside the Opioid MDL have been stayed or are subject to status conferences, and the parties have sought extensions or continuances in light of the settlement process. With respect to specific non-MDL cases and proceedings, the Company has previously disclosed: (i) San Miguel Hospital Corp. d/b/a Alta Vista Regional Medical Center v. Johnson & Johnson, et al., No. 1:23-cv-00903 (D.N.M.), which case was dismissed as to Indivior on March 19, 2025. With respect to the West Virginia NAS matters, the plaintiffs filed a notice of appeal in the West Virginia Supreme Court on February 27, 2025. Briefing on this matter was completed in August 2025. As of the date of this filing, there has been no decision by the West Virginia Supreme Court. The Company has begun its evaluation of all of the claims, believes it has meritorious defenses, and intends to vigorously defend itself in all actions that are not resolved by settlement agreements. Given the status and preliminary stage of litigation in the non-settled matters, no estimate of possible loss for those matters can be made at this time. False Claims Act Allegations In August 2018, the U.S. District Court for the Western District of Virginia unsealed a declined qui tam complaint alleging causes of action under the Federal and state False Claims Acts against certain entities within the Company predicated on best price issues and claims of retaliation. See United States ex rel. Miller v. Reckitt Benckiser Group PLC et al., Case No. 1:15-cv-00017 (W.D. Va.). The suit also seeks reasonable attorneys’ fees and costs. The Company filed a Motion to Dismiss in June 2021, which was granted in part and denied in part on October 17, 2023. The relator filed a sixth amended complaint against only Indivior Inc. on December 7, 2023, which Indivior answered on March 18, 2024. Discovery has been stayed pending resolution of certain discovery disputes. The Company is evaluating the 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.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 generally allege violations of 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. The representative action was struck out in December 2023 and was affirmed on appeal in January 2025. The claimants applied for permission to appeal to the Supreme Court on February 19, 2025. The Company opposed, and the court refused the application on February 27, 2025. On August 8, 2025, the claimants served their Particulars of Claim on Indivior PLC related to the multiparty action. On October 6, 2025, the Company served its Defence. The multiparty action remains pending. The first case management conference has been set for July 23-24, 2026. 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 remaining 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. Opiant Stockholder Claims On November 8, 2023, plaintiff James Litten filed a class action complaint in the Delaware Court of Chancery alleging that former officers and directors of Opiant Pharmaceuticals, Inc. breached fiduciary duties of care, loyalty, and good faith in connection with Indivior PLC's 2022 acquisition of Opiant. The court granted Opiant's motion to dismiss on June 6, 2025. The plaintiff's time to appeal has expired. 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: Dental MDL Plaintiffs: Approximately 2,000 of these cases, naming more than 25,000 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 February 24, 2026, the plaintiffs had reduced the number of Schedule A claimants to approximately 5,400. 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. Product liability cases such as these typically involve issues relating to medical causation, label warnings and reliance on those warnings, scientific evidence and findings, actual/provable injury and other matters. These lawsuits and claims follow a June 2022 required revision to the Prescribing Information and Patient Medication Guide about dental problems reported in connection with buprenorphine medicines dissolved in the mouth to treat opioid use disorder, which was required by the FDA of all manufacturers of these products. These cases are in their preliminary stages. Any bellwether trials would not occur until the fourth quarter of 2027 at the earliest. The Company has been informed by its primary insurance carrier that defense costs for the Dental MDL should be reimbursed now that the Company's self-insurance retention has been exhausted. Additionally, the Company's primary insurance carrier and secondary carriers have issued a reservation of rights against payment of any liability costs. In the event of a liability finding, various factors could affect reimbursement or payment by insurers, if any, including (i) the scope of insurers’ purported defenses and exclusions to avoid coverage, (ii) the outcome of negotiations with insurers, (iii) delays in or avoidance of payment by insurers and (iv) the extent to which insurers may become insolvent in the future. 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 the litigation, no estimate of possible loss can be made at this time. 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 the litigation, no estimate of possible loss can be made at this time.

Restructuring

12 Months Ended

Dec. 31, 2025

Restructuring and Related Activities [Abstract]

Restructuring

18. Restructuring


	Twelve Months Ended December 31,
	2025		2024
Charged to Cost of sales
Impairment of Property, Plant, and Equipment, net	$	—	$	8
Inventory write-downs and other	26		21
Contract termination and related expenses	18		12
Intangible Asset impairment	5		—
Sub-total: Cost of sales	48		41
Charged to Research and development
Impairment of Long-Lived Assets	15		—
Severance, legal, consulting, and other	2		—
Sub-total: Research and development	17		—
Charged to Selling, general and administrative
Severance, legal, consulting, and other	56		12
Sub-total: Selling, general and administrative	56		12
Charged to Litigation settlement
Litigation and legal costs	6		—
Sub-total: Litigation settlement	6		—
Total charges	$	127	$	53

Restructuring charges in 2025 related to major initiatives as part of Phase I of the Indivior Action Agenda — Generate Momentum, as well as the discontinuation of OPVEE. Within cost of sales, $48 million of charges were recorded, consisting of $39 million of charges related to the discontinuation of OPVEE and $9 million primarily related to inventory write-downs in Rest of World. The $39 million of charges related to the discontinuation of OPVEE recorded in cost of sales consisted of inventory write-downs of $17 million, expenses related to contract termination of $18 million, and the impairment of intangible assets of $5 million. Also, $73 million of charges were recognized within research and development and selling, general, and administrative expenses consisting of the impairment of long-lived assets, severance charges including headcount reductions, and consulting, legal and tax expenses. Additionally, $6 million of charges were recognized within litigation settlement related to legal and litigation settlement costs incurred as a result of the Rest of World optimization. As of December 31, 2025, remaining obligations for these restructuring costs included within accounts payable and accrued expenses on the consolidated balance sheet were $18 million for contract termination and related expenses and $36 million for severance, legal, consulting, and other corporate initiative transition costs. No additional costs are expected to be incurred.

Restructuring charges in 2024 related to the discontinuation of promotion and marketing support for PERSERIS announced in July 2024, resulting in a headcount reduction of approximately 130 employees and termination of related contract manufacturing agreements. Charges of $53 million recorded in 2024 included inventory provisions and impairment of tangible assets, contract termination costs and severance. No significant additional costs are expected to be incurred.

Revision of Previously Issued Financial Statements (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Changes and Error Corrections [Abstract]

Schedule of Revision of Previously Issued Financial Statements

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)

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)

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 follows:


	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

Income Tax - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Amount
U.K. Federal Statutory Tax Rate					$ 60	$ 5	$ (34)
Imputed Expense					(10)	(13)	(12)
Innovation Incentives / Royalty Payment					(73)	0	0
Royalty Income					79	0	0
Effect of Changes in Tax Laws or Rates Enacted in the Current Period					(1)	0	(3)
Effect of Cross-Border Tax Laws					0	3	3
Statutory Adjustments					0	2	(2)
Changes in Unrecognized Tax Benefits					33	(2)	1
Total income tax expense (benefit)	$ 17	$ 8	$ (23)	$ 11	$ 29	$ 13	$ (19)
Percent
U.K. Federal Statutory Tax Rate					25.00%	25.00%	23.50%
Imputed Expense					(4.10%)	(64.20%)	8.30%
Innovation Incentives / Royalty Payment					(30.70%)	0.00%	0.00%
Royalty Income					33.00%	0.00%	0.00%
Effect of Changes in Tax Laws or Rates Enacted in the Current Period					(0.50%)	0.00%	2.10%
Effect of Cross-Border Tax Laws					0.00%	15.10%	(2.10%)
Statutory Adjustments					0.00%	10.10%	1.40%
Changes in Unrecognized Tax Benefits					14.00%	(10.10%)	(0.70%)
Total Effective Tax Rate					12.20%	65.00%	13.10%
United Kingdom
Amount
Other Permanent Differences					$ 8	$ 2	$ (5)
Changes in Valuation Allowances					$ 6	$ 15	$ 1
Percent
Other Permanent Differences					3.40%	10.10%	3.40%
Changes in Valuation Allowances					2.50%	76.70%	(0.70%)
United States
Amount
Other Permanent Differences					$ 7	$ 0	$ 4
Changes in Valuation Allowances					2	4	4
Statutory Tax Rate Difference					0	1	4
Imputed Income					9	12	12
Non-deductible Intangible Amortization					0	0	26
Royalty Payment					(77)	0	0
Research and Development Tax Credit					(4)	(2)	(2)
Foreign Tax Credits					$ (10)	$ (16)	$ (16)
Percent
Other Permanent Differences					2.80%	0.00%	(2.80%)
Changes in Valuation Allowances					0.70%	20.10%	(2.80%)
Statutory Tax Rate Difference					0.00%	5.00%	(2.80%)
Imputed Income					3.90%	61.30%	(8.30%)
Non-deductible Intangible Amortization					0.00%	0.00%	(17.90%)
Royalty Payment					(32.10%)	0.00%	0.00%
Research and Development Tax Credit					(1.70%)	(10.10%)	1.40%
Foreign Tax Credits					(4.40%)	(79.00%)	11.00%
Other Foreign Jurisdictions
Amount
Other Foreign Jurisdictions					$ 1	$ 1	$ 0
Percent
Other Foreign Jurisdictions					0.40%	5.00%	0.00%

Income Tax - Income (Loss) before Income Tax Expense (Benefit) by Geographical Area (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax, Disclosure [Line Items]
Domestic					$ 255	$ 34	$ 6
Income (loss) before income taxes	$ 38	$ 30	$ (121)	$ 73	239	20	(145)
United States
Income Tax, Disclosure [Line Items]
Foreign					(23)	(31)	(158)
Rest of World excluding United Kingdom
Income Tax, Disclosure [Line Items]
Foreign					$ 7	$ 17	$ 7

- Definition

+ References

+ Details

Income Tax - Unrecognized Tax Benefits Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Unrecognized Tax Benefits [Roll Forward]
Balance at beginning of year	$ 4	$ 9	$ 7
Additions for tax positions of prior years	34	0	5
Reductions for tax positions due to lapse of statutes of limitations	0	(2)	0
Tax settlements	(32)	(3)	(3)
Balance at end of year	$ 5	$ 4	$ 9

Summary of Significant Accounting Policies - Advertising Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Advertising expenses	$ 124	$ 68	$ 53

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill and Intangible Assets


	December 31, 2025		December 31, 2024
Goodwill	$	2	$	2
Marketed products	213		213
Software	38		38
Gross Intangible Assets	253		253
Less: Accumulated amortization	(251)		(246)
Total Goodwill and Intangible Assets, net	$	2	$	6

Income Tax - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Current
Domestic					$ 76	$ (5)	$ 48
Total current income tax expense					75	6	45
Deferred
Domestic					28	26	(64)
Total deferred income tax (benefit) expense					(46)	7	(64)
Total income tax expense (benefit)	$ 17	$ 8	$ (23)	$ 11	29	13	(19)
United States
Current
Foreign					(2)	8	(4)
Deferred
Foreign					(76)	(18)	0
Rest of World excluding United Kingdom
Current
Foreign					1	3	1
Deferred
Foreign					$ 2	$ (1)	$ 0

Accrued Litigation Settlement Expenses - Summary (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Loss Contingencies [Line Items]
Current	$ 42	$ 99
Non current	52	365
Total	94	464
DOJ-related
Loss Contingencies [Line Items]
Current	0	52
Non current	0	296
Total	0	348
Antitrust matters
Loss Contingencies [Line Items]
Current	0	24
Non current	0	0
Total	0	24
Opioid litigation
Loss Contingencies [Line Items]
Current	28	15
Non current	52	61
Total	80	76
Other
Loss Contingencies [Line Items]
Current	14	8
Non current	0	8
Total	$ 14	$ 16

- Definition

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 720
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483359/720-20-50-1

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 460
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-Name Accounting Standards Codification
-Section 55
-Paragraph 27
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482395/460-10-55-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

+ Details

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2025
Audit Information [Abstract]
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Richmond, Virginia
Auditor Firm ID	238

Schedule I - Parent Company Information

12 Months Ended

Dec. 31, 2025

Condensed Financial Information Disclosure [Abstract]

Schedule I - Parent Company Information

Parent Company Information

Cash dividends and/or share repurchase programs, if any, would be made by the listed parent company. At December 31, 2025, that entity was Indivior PLC, whose primary source of income and cash flow is dividends and loans from its subsidiaries, which are restricted by our Note Purchase Agreement (see Item 8 . Financial Statements—Audited Consolidated Financial Statements - Note 12. Debt). The Note Purchase Agreement contains customary negative covenants limiting these subsidiaries' ability to dividends, loans and other restricted payments, subject to certain exceptions and baskets. The stand-alone condensed financial statements of the Parent Company are presented below in accordance with SEC regulations when such restrictions exist. The 2024 and 2023 amounts have been adjusted to reflect the revision described in Note 19. Revision of Previously Issued Financial Statements. We currently anticipate we will retain future earnings for the operation, expansion and development of our business and do not anticipate declaring or paying any cash dividends for the foreseeable future.

Parent Company Condensed Statements of Net Income (Loss) and Comprehensive Loss


	Twelve Months Ended December 31,
	2025		2024		2023
Revenues	$	—	$	—	$	—
Operating expenses	(34)		(34)		(32)
Operating loss	(34)		(34)		(32)
Equity earnings (losses) in subsidiaries	238		35		(101)
Loss before income taxes	204		1		(133)
Income tax benefit	6		6		7
Net income (loss)	210		7		(126)
Comprehensive loss	$	216	$	1	$	(124)

Parent Company Condensed Balance Sheets



	December 31, 2025		December 31, 2024
Assets
Current assets
Cash and cash equivalents	$	2	$	7
Amounts due from subsidiaries	2		2
Other current assets	8		16
Total current assets	11		25
Deferred tax assets	12		13
Total assets	23		38

Liabilities and stockholders' deficit
Current liabilities
Accounts payable	15		19
Amounts due to subsidiaries	9		9
Total current liabilities	24		28
Equity in net deficit of subsidiaries	98		339
Other non-current liabilities	—		8
Total liabilities	121		375

Stockholders' deficit
Common stock	62		62
Additional paid-in capital	112		90
Share repurchase commitment	—		(10)
Accumulated other comprehensive income	(30)		(36)
Accumulated deficit	(243)		(443)
Total stockholders' deficit	(98)		(337)
Total liabilities and stockholders' deficit	$	23	$	38

Parent Company Condensed Statements of Cash Flow


	Twelve Months Ended December 31,
	2025		2024		2023
Net cash used in operating activities	$	(31)	$	(25)	$	(58)
Cash flows from investing activities:
Dividends from subsidiaries	40		190		83

Net cash provided by investing activities	40		190		83
Cash flows from financing activities:
Proceeds from the issuance of common stock	2		3		4
Shares repurchased and canceled	(11)		(173)		(33)
Other	(5)		(22)		(22)
Net cash used in financing activities	(14)		(192)		(51)
Net (decrease) increase in cash and cash equivalents	(5)		(27)		(26)
Cash and cash equivalents at beginning of period	7		34		60
Cash and cash equivalents at end of period	$	2	$	7	$	34

(1) Introduction and basis of presentation

The Parent Company financial statements have been prepared using the same accounting principles and policies as described in the notes to our Consolidated Financial Statements except for the investment in the subsidiaries are accounted for using the equity method of accounting. These condensed parent company financial statements are not the general-purpose financial statements of the reporting entity. These condensed financial statements of the Parent Company should be read in conjunction with the consolidated financial statements of Indivior PLC and its consolidated subsidiaries (the “Company”) and the notes thereto included in Item 8 . Financial Statements—Audited Consolidated Financial Statements. These financial statements have been provided to comply with Rule 4-08(e) of Regulation S-X.

Use of Estimates

The use of estimates is inherent in the preparation of financial statements in accordance with generally accepted accounting principles. Actual results could differ from those estimates.

(2) Supplemental Disclosures of Cash Flow Information

The Parent Company receives dividends from its subsidiaries primarily to repurchase common stock and fund its operating costs. During the periods presented, the dividends received were in excess of current year equity in subsidiary earnings, and thus was considered to be a return of investment and is classified as a cash inflow from investing activities.

(3) Subsequent Events

In January 2026, Indivior Pharmaceuticals, Inc. became the ultimate parent company of Indivior PLC. Accordingly, any future cash dividends and/or share repurchase programs would be made by Indivior Pharmaceuticals, Inc., whose primary source of income and cash flow will also be dividends and loans from its subsidiaries and/or external financing, subject to the same restrictions of our Note Purchase Agreement.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation and Principles of Consolidation

The consolidated financial statements include the accounts of all the Company’s subsidiaries and are prepared in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). All intercompany balances and transactions have been eliminated in consolidation. Columns and rows within tables may not add due to rounding. Percentages and per share data have been calculated using actual, non-rounded figures.

Fair Value Measurements

Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. See Note 13. Financial Instruments and Fair Value Measurements for additional information on the fair value hierarchy used by the Company.

Foreign Currency Translation

The financial statements of each of the Company’s subsidiaries are measured using the currency of the primary economic environment in which the entity operates (the functional currency), which is generally the local currency with the exception of manufacturing, treasury and holding companies where the functional currency is the U.S. dollar. The Company’s presentation currency is the U.S. dollar. The financial statements of subsidiaries with functional currencies other than the U.S. dollar are translated into U.S. dollars using period-end exchange rates for assets and liabilities, historical exchange rates for stockholders' equity and weighted average exchange rates for operating results. Translation gains and losses are recognized in Consolidated Statements of Comprehensive Income (Loss).

Use of Estimates and Judgments

The preparation of 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; provisions for income taxes; recoverability of deferred tax assets; and litigation. Actual results may differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents comprise cash in hand, current balances with banks and similar institutions, and short-term highly liquid investments with original maturities of less than three months and are recognized at cost, which approximates fair value.

Accounts Receivable, Net

Accounts receivables are initially recognized at their invoiced amounts less any adjustments for estimated deductions such as cash discounts. Allowances for expected credit losses are established using an expected credit loss (“ECL”) model taking into account individual customer’s credit risk based on financial position, past experience, and other relevant factors.

Charges for ECL are recognized in the Consolidated Statements of Operations within selling, general and administrative expense. Allowances for ECL were approximately $4 million and $3 million at December 31, 2025, and 2024, respectively.

Concentration of Credit Risk

Financial instruments that potentially expose the Company to concentrations of credit risk are limited to cash and cash equivalents deposited with banks and other financial institutions, investment in debt securities, accounts receivable and other assets. The Company maintains its cash and cash equivalents with high-credit-quality financial institutions. Financial institution counterparties are subject to approval under the Company’s counterparty risk policy and such approval is limited to financial institutions with a BBB rating or above. Investments in debt securities are of low credit risk based on investment-grade credit ratings from Standard and Poor’s or Moody’s (BBB-/Baa3 or higher).

As of December 31, 2025, 2024 and 2023 the Company had four separate customers representing greater than 10% of the net accounts receivable balance.


	December 31
Percent of accounts receivable	2025		2024		2023
Customer A	22	%	25	%	21	%
Customer B	21	%	18	%	23	%
Customer C	13	%	17	%	17	%
Customer D	10	%	10	%	8	%

Investments

The Company’s investments comprise holdings in debt securities and, in prior periods, equity securities. Investments in debt securities are initially recorded at fair value and remeasured based on the intended holding period. Investments classified as held to maturity investments are reported at amortized cost and realized gains or losses are reported in earnings. Held to maturity investments are classified as long-term investments, except for those with maturities less than 12 months from the end of the reporting period and not subject to other restrictions, which are classified as short-term investments. Declines in fair value below amortized cost related to credit losses (i.e., impairment due to credit losses) are included in the Consolidated Statements of Operations, with a corresponding allowance established. If estimated ECLs decrease in subsequent periods, the Company will reverse the credit losses through current period earnings and adjust the allowance accordingly.

Investments in equity securities were initially recorded and subsequently remeasured at fair value through earnings.

Inventories

Inventories are stated at the lower of cost or net realizable value determined by the first in, first out method. Cost comprises materials, direct labor, and an appropriate allocation of overhead expenses based on normal operating capacity required to get the inventory to its present location and condition. Net realizable value is the estimated selling price less applicable selling expenses.

Excess, obsolete or unsalable inventories are written down to their realizable value in the period in which the impairment is identified.

Property, Plant and Equipment

Property, plant, and equipment are carried at cost less accumulated depreciation and impairment, with the exception of land, which is stated at cost less impairment. Depreciation is provided over the estimated useful lives of the assets using the straight-line method. For this purpose, useful lives are determined within the following limits:


Assets			Expected useful life
Buildings			Not more than 20 years
Plant and Equipment			Not more than 10 years
Motor Vehicles and Computer Equipment			Not more than 4 years
Leasehold Improvements			Up to the expected lease term

The estimated useful lives and residual value of property, plant and equipment are assessed periodically and adjusted as required.

Intangible Assets

Intangible assets are carried at cost less accumulated amortization and accumulated impairment. Intangible assets with finite useful lives are amortized over their useful lives.

Acquired computer software licenses and related implementation costs are capitalized at cost. These costs are amortized on a straight-line basis, generally over a period of up to five years. Amortization expense is included in selling, general and administrative expenses.

Marketed products include acquired distribution rights and post-approval milestone payments. These costs are amortized on a straight-line basis generally over the expected patent life of not more than 15 years. Amortization expense is recorded in cost of sales.

Leases

The Company leases various buildings and equipment (including vehicles). Lease contracts are typically made for fixed periods of 3 to 10 years but may have termination or extension options. All leased buildings and equipment have been determined to be operating leases and the expense is recognized on a straight-line basis over the lease term. Options to extend or terminate the lease are included in the lease term when it is reasonably certain the Company will exercise that option. The Company accounts for lease and non-lease components separately.

Leases with a term of 12 months or less (short-term leases) are not recognized on the balance sheet. For short-term leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease.

For leases other than short-term leases, the Company recognizes a right-of-use asset (“ROU asset”) and a corresponding liability (“lease liability”) at the lease commencement date, measured on a present value basis.

Lease liabilities are measured at the present value of the remaining minimum lease payments over the lease term using the discount rate at lease commencement. Where the interest rate implicit in the lease can be determined, it is used to measure the liability. Where the interest rate implicit in the lease cannot be determined, the incremental borrowing rate at the lease commencement date is used. The incremental borrowing rate is the rate of interest the lessee would have to pay to borrow on a collateralized basis over a similar term and amount in a similar economic environment. Generally, the Company uses its incremental borrowing rate as the starting point for determining the discount rate, resulting in a range of rates from 5% to 12% depending upon type of lease and country of origin.

ROU assets are initially measured at cost, which comprises the initial amount of the lease liability, plus any initial direct costs incurred, less any lease incentives received. Subsequent to initial measurement, operating lease expense is recognized on a straight-line basis over the term of the lease.

Impairment of Long-Lived Assets

The Company periodically assesses potential impairments of its long-lived assets, namely, intangible assets, property, plant, and equipment and ROU assets. The carrying value of long-lived assets (both intangible and tangible) is reviewed for potential impairment whenever events or changes in circumstances indicate the carrying value of an asset (or asset group) may not be recoverable. Long-lived assets are reviewed for potential impairment by comparing the projected undiscounted cash flows to be generated by the asset (or asset group) to its carrying value. If an impairment is identified, a loss is recorded equal to the excess of the asset's net book value over its fair value, and the cost basis is adjusted. Goodwill and indefinite-lived intangible assets are reviewed for impairment at least annually during the fourth quarter, or more frequently if impairment indicators are present, by first assessing qualitative factors to determine whether it is more likely than not the fair value of the asset is less than its carrying amount. If we conclude it is more likely than not the fair value is less than the carrying amount, a quantitative test that compares the fair value of the intangible asset to its carrying value is performed to determine the amount of any impairment.

Employee and Retirement Benefits

Liabilities for wages and salaries, including non-monetary benefits, vacation and accumulating sick leave are recognized as the employees’ services are delivered and are measured at the amounts expected to be paid when the liabilities are settled. These employee benefits are expected to be settled in the next twelve months and are included within accrued expenses.

Some of the Company’s subsidiaries operate defined contribution plans and/or provide post-retirement benefits to their retirees. The cost of providing defined contribution benefits is charged to the income statement as services relating to the contributions are delivered. The Company has no further payment obligations in respect of such plans once the contributions have been paid. Other post-retirement benefits are not material.

Debt

Debt is initially recognized at fair value less attributable transaction costs, including legal and advisory and original issue discount costs. Transaction costs related to the debt placement are deferred against the loan balance and amortized over the term of the debt using the effective interest method. Transaction costs related to the undrawn revolving credit facility are deferred as a prepaid asset and amortized on a straight-line basis over the period the credit facility will be available. Subsequent to initial recognition, debt is stated at amortized cost, with any difference between cost and redemption value being recognized within interest expense in the Consolidated Statements of Operations over the term of the loan on an effective interest basis. Debt is classified as current or noncurrent based on timing of payments and expected maturity.

Contingencies

In the normal course of business, the Company is subject to loss contingencies such as legal proceedings and claims that arise out of our business that cover a wide range of matters, including, among others, government investigations, product liability and tax matters. Accruals are recognized when it is probable that a liability will be incurred, and the amount of loss can be reasonably estimated. Gain contingencies are not recognized until realized. Legal fees are expensed as incurred.

Revenue Recognition

Net revenue is generated from sales of pharmaceutical products, net of discounts and accruals for returns, incentives and rebates ("gross-to-net revenue deductions"). Direct customers are often wholesalers, specialty pharmacies and specialty distributors of pharmaceutical products; indirect customers are often government-sponsored programs or commercial insurers with whom the Company has separate pricing and formulary agreements.

Net revenue is recognized when a contractual promise to a customer (performance obligation) has been fulfilled by transferring control over pharmaceutical products to the direct customer, substantially all of which is upon receipt of the products by the customer, and therefore all revenue is recognized at a “point in time.” The amount of net revenue recognized is based on the consideration expected in exchange for pharmaceutical products, including reductions in revenue for rebates expected to be paid to indirect customers. The consideration Indivior receives may be fixed or variable. Variable consideration is recognized only when a significant reversal is not probable or when the uncertainty associated with the variable consideration is subsequently resolved. The Company has no material contracts with more than one performance obligation. During 2023, U.S. Biomedical Advanced Research and Development Authority (BARDA) awarded the Company a contract which included initial purchase and options for purchases and delivery of OPVEE at guaranteed pricing.

Shipping and handling activities are not considered to be a separate performance obligation. All taxes assessed by a governmental authority imposed on our sales of product and collected from a customer are excluded from measurement of the transaction price.

Management is required to determine the net transaction price in respect of each of its contracts with direct and indirect customers. In making such judgment, management assesses the impact of any variable consideration in the contract due to gross-to-net revenue deductions. These are estimated and recognized in the period in which the underlying performance obligation is fulfilled as a reduction of net revenue.

The following are the Company’s significant categories of gross-to-net revenue deductions:

Government and commercial rebates

The Company records accruals for rebates for governmental programs as a reduction of sales when the product is sold into the distribution channel. For all eligible units purchased under the Medicaid Drug Rebate Program in the U.S. ("Medicaid"), the Company pays rebates based on the Company’s average manufacturer prices and applicable supplemental agreements.

Management estimates expected unit sales under Medicaid and adjusts its rebate accrual based on actual utilization, rebate rates and changes in trends in Medicaid utilization.

Commercial rebates include amounts payable to payers and healthcare providers under contractual arrangements and may vary by product.

Government and commercial rebates are estimated using contracted rates, historical and estimated payer mix, historical utilization trends and payment processing time lag. In developing estimates, management considers statutory rebate requirements, estimated patient mix, known market events or trends, channel inventory data obtained from third parties and other pertinent internal or external information. Management assesses and updates estimates each reporting period to reflect billing trends and other current information.

Chargebacks

Chargebacks relate to discounts that occur when contracted indirect customers purchase directly from wholesalers and specialty distributors at a contracted price. The wholesaler or specialty distributor, in turn, then charges back the difference between the wholesale acquisition cost and the contracted price paid to the wholesaler or specialty distributor by the indirect customer.

Management estimates the accrual for chargebacks based on historical and expected utilization of these programs. Accruals for chargebacks are recorded within Accrued Rebates and Product Returns as they are settled by payment and not net-settled.

Sales returns

Returns are generally made if the product is damaged, defective or otherwise cannot be used by the customer. In the U.S., the Company typically permits returns six months prior to and up to twelve months after the product expiration date. Outside the U.S., returns are only allowed in certain countries on a limited basis.

Accruals for product returns are estimated based primarily on the Company’s historical product return patterns, expected future returns, and contractual agreement terms. Accruals for product returns are recorded in the period the related revenue is recognized.

Sales discounts

The Company generally offers wholesalers, specialty pharmacies and specialty distributors various forms of consideration, including discounts, allowances, service fees and prompt payment discounts, for distributing the products. Wholesaler and specialty distributor allowances and service fees arise from contractual agreements and are estimated as a percentage of the price at which the Company sells product to them. Accruals for wholesaler allowances and services fees are recorded within Accrued Rebates and Product Returns as they are settled by rebate payment and not net-settled.

Prompt pay discounts are offered for payment within a specified contractual period and are classified as reductions of accounts receivable.

In evaluating Accruals for Rebates and Product Returns, management takes account of factors such as levels of inventory in its various distribution channels, product expiry dates and information about potential entry of competing products into the market. In each case, the accruals noted above are subject to continuous review and adjustment as appropriate, based on the most recent information available to management.

Adjustments to the accruals may be necessary based on actual utilization information submitted to the Company (in the case of accruals for rebates related to sales targets or contractual rebates), claims/invoices received (in the case of regulatory rebates and chargebacks) and actual return rates.

Government and commercial rebates, chargebacks, sales returns and sales discounts to customers are recorded as a reduction in sales. As on December 31, 2025 and 2024, accruals for rebates and product returns totaled $582 million and $562 million, of which 81% and 83% originated in the U.S.

Cost of Sales

The cost of goods sold primarily consists of raw materials, third-party manufacturing costs, freight and distribution costs, direct labor, cost of write-down of inventory and manufacturing overhead costs. Idle capacity is expensed as incurred within cost of sales. During 2025, a portion of the Company's aseptic manufacturing facility was idle, resulting in $5 million of idle capacity costs.

Advertising Expense

Advertising expense includes the cost of promotional materials and activities, such as printed materials and digital marketing, marketing programs and speaker programs. Advertising expenses are expensed as incurred and are included in selling, general and administrative expenses. Advertising expenses were $124 million in 2025, $68 million in 2024, and $53 million in 2023.

Stock-based Payments

Incentives in the form of shares are provided to employees under restricted share award plans. Restricted share awards are subject to either service conditions only or service and market conditions, specifically total stockholder return or relative to selected indices. Stock-based compensation expense is recorded ratably over the vesting period, regardless of whether the market condition has been satisfied, as an expense in selling, general and administrative expense in the Consolidated Statements of Operations with a corresponding increase in additional paid-in-capital. Forfeitures are estimated based on historical experience at the time of grant and revised in subsequent periods if actual forfeitures differ from those estimates. See Note 15. Stock -Based Payments for more information.

Research and Development Expenses

Research and development costs are expensed as incurred. Research and development expenses are comprised of costs incurred in performing research and development activities including payroll and benefits, pre-clinical, clinical trial and related clinical manufacturing costs, manufacturing development and scale-up costs, product development and regulatory costs, contract services and other outside contractor costs, research license fees, depreciation and amortization of lab facilities and lab supplies costs incurred for the acquisition of assets for which there is no alternative future use beyond the development of unapproved pharmaceutical products. Reimbursement of costs by governmental agencies is presented net of the cost incurred.

For compounds acquired or licensed before regulatory approval, the Company records acquisition costs, upfront and milestone payments as IPR&D expense in the Consolidated Statements of Operations. Acquisition costs and upfront payments are recorded when incurred. The cost of milestones is recorded when probable, which for milestones with regulatory approval requirements is generally when the specific milestone has been achieved. Once a compound receives regulatory approval, any further milestone payments are recorded as acquired distribution rights within intangible assets, less accumulated amortization on a straight-line basis over the remaining agreement term or the expected product life cycle, whichever is shorter.

The Company accrues costs for clinical trial activities based upon estimates of the services received and related expenses incurred not yet invoiced by the contract research organizations, clinical study sites, laboratories, consultants, or other clinical trial vendors performing the activities.

Restructuring Costs

Restructuring charges are recognized as a result of significant changes in market conditions and actions taken to streamline operations and realize operational synergies. One-time employee termination costs are recognized at the time of communication to employees, unless future service is required, in which case the costs are recognized ratably over the future service period. Employee termination benefits are recognized when the liability is probable and the amount is reasonably estimable. The Company periodically evaluates and, if necessary, adjusts its estimates based on currently available information.

Interest Expense

Interest expense includes stated interest and amortization of deferred financing costs and debt discount incurred by the Company in connection with the refinancing of its term loan as discussed within Note 12. Debt. The Company amortizes the deferred financing costs and debt discount over the term of the debt, using the effective interest method.

Income Taxes

The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets (“DTAs”) and deferred tax liabilities (“DTLs”) for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines DTAs and DTLs on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on DTAs and DTLs is recognized in income in the period of the enactment date.

The Company recognizes DTAs to the extent that it believes these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, carryback potential if permitted under the tax law, and results of recent operations. If the Company determines that future realization of DTAs in excess of their net recorded amount is likely, the DTA valuation allowance would be appropriately adjusted, which would reduce the provision for income taxes.

The Company records uncertain tax positions on the basis of a two-step process: (1) it determines whether the tax positions are more likely than not to be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50% likely to be realized upon ultimate settlement with the related tax authority.

Interest and penalties related to unrecognized tax benefits are included in interest expense and SG&A expense, respectively. Accrued interest and penalties payable for unrecognized tax benefits are included in either current or non-current liabilities.

Earnings (Loss) Per Share

Basic earnings (loss) per share is computed by dividing earnings available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed using the weighted-average number of outstanding shares of common stock and, when dilutive, the weighted-average number of potential common shares outstanding during the period which consist primarily of contingently issuable shares, assuming the vesting of restricted stock and current expected vesting of performance shares, which are added net of applying the treasury stock method.

Recently Adopted Accounting Standards

No new accounting standards were adopted during the twelve months ended December 31, 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.

Goodwill and Intangible Assets - Summary of Goodwill and Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 2	$ 2
Gross Intangible Assets	253	253
Less: Accumulated amortization	(251)	(246)
Total Goodwill and Intangible Assets, net	2	6
Marketed products
Finite-Lived Intangible Assets [Line Items]
Intangible assets	213	213
Software
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 38	$ 38

- Definition

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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- Definition

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Reference 6: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

+ Details

Commitments and Contingencies - Legal Proceedings and Contingencies (Details) $ in Millions				1 Months Ended	3 Months Ended	12 Months Ended
	Feb. 24, 2026 claim plaintiff	Feb. 19, 2026 claim	Jun. 14, 2024 claim plaintiff	Jan. 31, 2026 USD ($)	Dec. 31, 2025 USD ($) claim state	Dec. 31, 2025 USD ($) claim state plaintiff individual	Jul. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Loss Contingencies [Line Items]
Cash and cash equivalents					$ 195.0	$ 195.0		$ 319.0
Provision recorded					$ 94.0	$ 94.0		$ 464.0
Civil Opioid Litigation, MDL
Loss Contingencies [Line Items]
Number of pending claims \| claim					400	400
Amount in escrow							$ 15.0
Provision recorded					$ 78.0	$ 78.0
Civil Opioid Litigation, MDL, Cities and Counties
Loss Contingencies [Line Items]
Percentage of pending claims					66.67%	66.67%
Civil Opioid Litigation, MDL, State Subdivision MSA
Loss Contingencies [Line Items]
Number of states for which attorney general releases were obtained \| state					49	49
Number of states for which attorney general releases were requested \| state					50	50
Cash and cash equivalents					$ 14.0	$ 14.0
Civil Opioid Litigation, MDL, State Subdivision MSA \| Subsequent Event
Loss Contingencies [Line Items]
Number of claims dismissed \| claim		254
Civil Opioid Litigation, MDL, State Subdivision MSA \| Maryland
Loss Contingencies [Line Items]
Decrease in litigation settlement accrual						$ 2.0
Civil Opioid Litigation, MDL, State Subdivision MSA \| Maryland \| Subsequent Event
Loss Contingencies [Line Items]
Estimated decrease in settlement commitment				$ 2.0
Civil Opioid Litigation, MDL, Tribal MSA
Loss Contingencies [Line Items]
Percentage of settling defendants						100.00%
Payments for legal settlement					0.5
Civil Opioid Litigation, MDL, Private Plaintiffs \| Subsequent Event
Loss Contingencies [Line Items]
Number of pending claims \| claim	130
Civil Opioid Litigation \| Maryland
Loss Contingencies [Line Items]
Provision recorded					$ 2.0	$ 2.0
Civil Opioid Litigation \| Maryland \| Subsequent Event
Loss Contingencies [Line Items]
Aggregate value contemplated in litigation settlement				$ 2.0
Dental Allegations, MDL
Loss Contingencies [Line Items]
Number of pending claims \| claim					2,000	2,000
Number of plaintiffs \| plaintiff						25,000
Dental Allegations, MDL Schedule A
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff			10,000
Number of new claims filed \| claim			1
Dental Allegations, MDL Schedule A \| Subsequent Event
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff	5,400
Dental Allegations, State Court
Loss Contingencies [Line Items]
Number of new claims filed \| claim						1
Number of individuals with tolled claims \| individual						975

Debt

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Debt

12. Debt

The Company has a note purchase agreement with 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. Substantially all of the assets of the Company are pledged to secure this debt.

The outstanding balance of the note purchase agreement of $333 million and $350 million in 2025 and 2024, respectively, is secured by the assets of certain subsidiaries of the Company, primarily in the form of guarantees issued by respective subsidiaries. In relation to these debts, interest paid was $34 million, $28 million, and $26 million in 2025, 2024, and 2023, respectively. Interest expense was $38 million, $30 million, and $27 million in 2025, 2024, and 2023, respectively.

The terms of the loan in effect at December 31, 2025, are as follows:

Period

Interest
Payable

Required

Amortization

Required

Total

Leverage

Ratio

Required

Interest

Coverage

Ratio

Note Purchase Agreement

Through
Sept. 30, 2026

SOFR + 5.5%

No more than 3:1

At least 2.5:1

From
Dec. 31, 2026
and thereafter

SOFR + 5.5%

7.5%

No more than 2.5:1

At least 2.5:1

Revolving Credit Facility

Through
Sept. 30, 2026

SOFR + 5.5%;

0.5% undrawn fee

N/A

No more than 3:1

At least 2.5:1

From
Dec. 31, 2026
and thereafter

SOFR + 5.5%;

0.5% undrawn fee

N/A

No more than 2.5:1

At least 2.5:1

The total leverage ratio is calculated as total debt less up to $50 million in cash, divided by Consolidated Adjusted EBITDA. The Note Purchase Agreement generally defines the interest coverage ratio to mean Consolidated Adjusted EBITDA divided by interest expense. For purposes of the Note Purchase Agreement and Revolving Credit Facility only, the Note Purchase Agreement generally defines "Consolidated Adjusted EBITDA" to mean Consolidated Net Income for such period plus, without duplication, amounts paid or expensed for: taxes; interest; depreciation or amortization; debt, equity, and similar capital issuance costs; letters of credit; capital leases; the acquisition or repayment of any debt securities; board of director fees and expenses; transaction costs and charges incurred in connection with transactions permitted under the Note Purchase Agreement; non-recurring litigation or claim settlement charges; non-cash compensation charges associated with any stock options, restricted stock or other equity instruments; any net after-tax extraordinary, nonrecurring or unusual gains or losses; expected cost savings reasonably anticipated to be realized within 18 months related to transactions, and related charges and costs; provided that each is counted only to the extent deducted in calculating Consolidated Net Income for such period, and minus certain items such as certain non-cash gains or income to the extent they increased Consolidated Net Income. The Company is in compliance with these and all other covenants.

Aggregate maturities of long-term debt obligations (including estimated interest) are as follows:


2026	2027	2028	2029	2030	Thereafter
$59	$55	$52	$50	$243	$—

Stockholder's Equity - Narrative (Details) $ in Millions	Dec. 31, 2025 USD ($) class vote	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 23, 2014 USD ($)
Equity [Abstract]
Number of classes of common stock \| class	1
Number of votes at general meetings \| vote	1
Accumulated deficit \| $	$ 243	$ 443	$ 288	$ 1,295

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Revision of Previously Issued Financial Statements - Consolidated Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 23, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Inventories	$ 153	$ 167	$ 126
Current tax receivable	2	33
Total current assets	652	827	1,257
Deferred tax assets	323	277	286
Other noncurrent assets	27	39	36
Total assets	1,201	1,316	1,758
Accounts payable and accrued expenses	250	216	195
Total current liabilities	914	924	1,281
Total liabilities	1,300	1,652	1,942
Accumulated deficit	(243)	(443)	(288)		$ (1,295)
Total shareholders' deficit	(98)	(337)	(184)	$ (15)
Total liabilities and shareholders' deficit	$ 1,201	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)

Property, Plant, and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

For this purpose, useful lives are determined within the following limits:


Assets			Expected useful life
Buildings			Not more than 20 years
Plant and Equipment			Not more than 10 years
Motor Vehicles and Computer Equipment			Not more than 4 years
Leasehold Improvements			Up to the expected lease term

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


	December 31, 2025		December 31, 2024
Land and buildings	$	111	$	76
Plant and equipment	76		76
Construction in progress	64		38
Gross Property, Plant and Equipment	251		190
Less: Accumulated depreciation	(107)		(90)
Total Property, Plant and Equipment, net	$	144	$	100

Summary of Significant Accounting Policies - Accounts Receivable, Net (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Accounting Policies [Abstract]
Provision for ECL	$ 4	$ 3

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

All intercompany balances and transactions have been eliminated in consolidation.

Fair Value Measurements

Foreign Currency Translation

Use of Estimates and Judgments

Cash and Cash Equivalents

Accounts Receivable, Net

Accounts receivables are initially recognized at their invoiced amounts less any adjustments for estimated deductions such as cash discounts.

Allowance for Expected Credit Losses

Allowances for expected credit losses are established using an expected credit loss (“ECL”) model taking into account individual customer’s credit risk based on financial position, past experience, and other relevant factors.Charges for ECL are recognized in the Consolidated Statements of Operations within selling, general and administrative expense.

Concentration of Credit Risk

Investments

Investments in equity securities were initially recorded and subsequently remeasured at fair value through earnings.

Inventories

Excess, obsolete or unsalable inventories are written down to their realizable value in the period in which the impairment is identified.

Property, Plant and Equipment


Assets			Expected useful life
Buildings			Not more than 20 years
Plant and Equipment			Not more than 10 years
Motor Vehicles and Computer Equipment			Not more than 4 years
Leasehold Improvements			Up to the expected lease term

The estimated useful lives and residual value of property, plant and equipment are assessed periodically and adjusted as required.

Intangible Assets

Intangible assets are carried at cost less accumulated amortization and accumulated impairment. Intangible assets with finite useful lives are amortized over their useful lives.

Leases

Impairment of Long-Lived Assets

The following are the Company’s significant categories of gross-to-net revenue deductions:

Government and commercial rebates

Management estimates expected unit sales under Medicaid and adjusts its rebate accrual based on actual utilization, rebate rates and changes in trends in Medicaid utilization.

Commercial rebates include amounts payable to payers and healthcare providers under contractual arrangements and may vary by product.

Chargebacks

Sales returns

Sales discounts

Prompt pay discounts are offered for payment within a specified contractual period and are classified as reductions of accounts receivable.

Government and commercial rebates, chargebacks, sales returns and sales discounts to customers are recorded as a reduction in sales.

Cost of Sales

Advertising Expense

Stock-based Payments

Research and Development Expenses

Restructuring Costs

Interest Expense

Income Taxes

Earnings (Loss) Per Share

Recently Adopted Accounting Standards / Recently Issued Accounting Standards Not Yet Adopted

No new accounting standards were adopted during the twelve months ended December 31, 2025.

Schedule I - Parent Company Information - Parent Company Condensed Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 23, 2014
Current assets
Cash and cash equivalents	$ 195	$ 319
Other current assets	16	21
Total current assets	652	827	$ 1,257
Deferred tax assets	323	277	286
Total assets	1,201	1,316	1,758
Current liabilities
Accounts payable	48	63
Amounts due to subsidiaries	0	11
Total current liabilities	914	924	1,281
Other noncurrent liabilities	21	18
Total liabilities	1,300	1,652	1,942
Stockholders' deficit
Common stock	62	62
Additional paid-in capital	112	90
Share repurchase commitment	0	(10)
Accumulated other comprehensive income	(30)	(36)
Accumulated deficit	(243)	(443)	(288)		$ (1,295)
Total stockholders' deficit	(98)	(337)	(184)	$ (15)
Total liabilities and stockholders' deficit	1,201	1,316	$ 1,758
Parent Company
Current assets
Cash and cash equivalents	2	7
Amounts due from subsidiaries	2	2
Other current assets	8	16
Total current assets	11	25
Deferred tax assets	12	13
Total assets	23	38
Current liabilities
Accounts payable	15	19
Amounts due to subsidiaries	9	9
Total current liabilities	24	28
Equity in net deficit of subsidiaries	98	339
Other noncurrent liabilities	0	8
Total liabilities	121	375
Stockholders' deficit
Common stock	62	62
Additional paid-in capital	112	90
Share repurchase commitment	0	(10)
Accumulated other comprehensive income	(30)	(36)
Accumulated deficit	(243)	(443)
Total stockholders' deficit	(98)	(337)
Total liabilities and stockholders' deficit	$ 23	$ 38

Property, Plant, and Equipment, Net

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment, Net

6. Property, Plant and Equipment, Net

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


	December 31, 2025		December 31, 2024
Land and buildings	$	111	$	76
Plant and equipment	76		76
Construction in progress	64		38
Gross Property, Plant and Equipment	251		190
Less: Accumulated depreciation	(107)		(90)
Total Property, Plant and Equipment, net	$	144	$	100

The Company capitalizes interest expense, if material, as part of the cost of construction of property, plant and equipment. Interest expense capitalized in 2025 and 2024 was $5 million and $3 million, respectively.

Depreciation expense was $10 million, $12 million, and $7 million for the years ended December 31, 2025, 2024 and 2023, respectively. Depreciation expense is included in cost of sales, research and development, and selling, general and administrative expenses within the Consolidated Statements of Operations.

Property, plant and equipment impairment charges related to the planned facility closures of $12 million were recognized in research and development expense within the Consolidated Statements of Operations in the year ended December 31, 2025. $8 million of property, plant, and equipment impairment charges were recognized in cost of sales in the year ended December 31, 2024.

Capital expenditures of $6 million and $9 million were included in accounts payable and accrued expenses at December 31, 2025 and December 31, 2024, respectively.

Segment, Geographic and Other Revenue Information - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2025 USD ($) productLine segment	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Segment Reporting [Abstract]
Number of product lines \| productLine	2
Number of operating segments \| segment	1
Number of reportable segments \| segment	1
Revenue recognized from performance obligations satisfied in previous periods \| $	$ 87	$ 28	$ (9)
Capital expenditures \| $	$ 66	$ 29	$ 8

Financial Instruments and Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Schedule of Financial Instruments Measured at Fair Value on a Recurring Basis

Financial instruments measured at fair value on a recurring basis at December 31 are summarized below:


	December 31, 2025						December 31, 2024
	Level 1		Level 2		Level 3		Level 1		Level 2		Level 3
Equity securities	$	—	$	—	$	—	$	1	$	—	$	—
Total	$	—	$	—	$	—	$	1	$	—	$	—

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Raw materials and consumables	$ 31	$ 33
Work in progress	49	51
Finished goods	75	94
Total Inventories, net	$ 154	$ 178

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 210	$ 7	$ (126)
Other comprehensive income, net of tax
Foreign currency translation	6	(6)	2
Other comprehensive income (loss)	6	(6)	2
Total comprehensive income (loss)	$ 216	$ 1	$ (124)

- Definition

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

- Definition

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

+ References

+ Details

Earnings (Loss) Per Share - Calculation of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Earnings Per Share [Abstract]
Net income (loss)	$ 21	$ 22	$ (97)	$ 61	$ 210	$ 7	$ (126)
Basic weighted-average shares outstanding (in shares)					125	132	137
Effect of potentially dilutive securities:
Restricted stock awards (in shares)					3	0	0
Diluted weighted-average shares outstanding (in shares)					128	133	137
Basic earnings (loss) per share (in dollars per share)					$ 1.68	$ 0.05	$ (0.92)
Diluted earnings (loss) per share (in dollars per share)					$ 1.64	$ 0.05	$ (0.92)
Anti-dilutive securities excluded from computation of earnings per share (in shares)					0	0	4

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (e)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Paragraph 17
-Subparagraph (d)(1)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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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
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-Paragraph 1
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-Publisher FASB
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
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-Paragraph 10
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-URI https://asc.fasb.org/1943274/2147482689/260-10-45-10

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-Name Accounting Standards Codification
-Section S99
-Paragraph 2
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 65
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
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-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

+ Details

- Definition

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

+ References

+ Details

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease expense	$ 12	$ 12	$ 11
Cash paid for amounts included in the measurement of operating lease liabilities	13	13	11
Right-of-use assets recorded in exchange for executing new operating lease agreements	$ 5	$ 10	$ 14

Segment, Geographic and Other Revenue Information - Financial Data Provided to the CODM (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Segment Reporting Information [Line Items]
Net revenue					$ 1,239	$ 1,188	$ 1,093
Cost of sales					246	231	174
Gross profit					994	957	919
Operating expenses:
Total selling, general and administrative	$ 175	$ 142	$ 152	$ 143	634	612	565
Research and development					97	107	116
Acquired in-process research and development					0	1	162
Litigation settlement					3	195	239
Other operating (income) expense, net					(3)	4	(9)
Total operating expenses, net	205	206	338	171		919	1,072
Operating income (loss)	46	35	(118)	75	262	38	(152)
Other (income) and expenses:
Interest income					(22)	(23)	(43)
Interest expense					45	41	35
Income (loss) before income taxes	38	30	(121)	73	239	20	(145)
Income tax expense (benefit)	17	8	(23)	11	29	13	(19)
Net income (loss)	$ 21	$ 22	$ (97)	$ 61	210	7	(126)
Depreciation and amortization					10	16	15
Stock-based compensation expense					26	24	21
PERSERIS
Segment Reporting Information [Line Items]
Net revenue							42
Reportable Segment
Segment Reporting Information [Line Items]
Net revenue					1,239	1,188	1,093
Cost of sales					246	231	174
Gross profit					994	957	919
Operating expenses:
Selling and marketing					315	255	236
Administrative and general					319	357	329
Total selling, general and administrative					634	612	565
Research and development					97	107	116
Acquired in-process research and development					0	1	162
Litigation settlement					3	195	239
Other operating (income) expense, net					(3)	4	(9)
Total operating expenses, net					732	919	1,072
Operating income (loss)					262	38	(152)
Other (income) and expenses:
Interest income					(22)	(23)	(43)
Interest expense					45	41	35
Income (loss) before income taxes					239	20	(145)
Income tax expense (benefit)					29	13	(19)
Net income (loss)					210	7	(126)
Depreciation and amortization					10	16	15
Stock-based compensation expense					26	24	21
Reportable Segment \| SUBLOCADE
Segment Reporting Information [Line Items]
Net revenue					856	756	630
Reportable Segment \| US
Segment Reporting Information [Line Items]
Net revenue					1,053	1,008	912
Reportable Segment \| US \| SUBLOCADE
Segment Reporting Information [Line Items]
Net revenue					794	704	588
Reportable Segment \| US \| Sublingual & other
Segment Reporting Information [Line Items]
Net revenue					226	250	282
Reportable Segment \| US \| OPVEE
Segment Reporting Information [Line Items]
Net revenue					8	15	0
Reportable Segment \| US \| PERSERIS
Segment Reporting Information [Line Items]
Net revenue					24	40
Reportable Segment \| Rest of World
Segment Reporting Information [Line Items]
Net revenue					$ 186	$ 179	$ 181

Investments - Summary of Investments (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Amortized Cost Basis
Less than 1 year	$ 17	$ 17
1 year to 2 years	11	10
Fair Value
Less than 1 year	17	17
1 year to 2 years	$ 11	$ 10

Debt (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Schedule of Loan Terms

The terms of the loan in effect at December 31, 2025, are as follows:

Period

Interest
Payable

Required

Amortization

Required

Total

Leverage

Ratio

Required

Interest

Coverage

Ratio

Note Purchase Agreement

Through
Sept. 30, 2026

SOFR + 5.5%

No more than 3:1

At least 2.5:1

From
Dec. 31, 2026
and thereafter

SOFR + 5.5%

7.5%

No more than 2.5:1

At least 2.5:1

Revolving Credit Facility

Through
Sept. 30, 2026

SOFR + 5.5%;

0.5% undrawn fee

N/A

No more than 3:1

At least 2.5:1

From
Dec. 31, 2026
and thereafter

SOFR + 5.5%;

0.5% undrawn fee

N/A

No more than 2.5:1

At least 2.5:1

Schedule of Maturities of Long-Term Debt Obligations

Aggregate maturities of long-term debt obligations (including estimated interest) are as follows:


2026	2027	2028	2029	2030	Thereafter
$59	$55	$52	$50	$243	$—

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
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-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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-SubTopic 10
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-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

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-Section 50
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-Publisher FASB
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-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

+ Details

Subsequent Events (Details)	Jan. 23, 2026 $ / shares	Dec. 31, 2025 $ / shares	Dec. 31, 2024 $ / shares
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)		$ 0.50	$ 0.50
Subsequent Event
Subsequent Event [Line Items]
Common stock, exchange ratio	1
Common stock, par value (in dollars per share)	$ 0.001

Accounts Payable and Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses include:


	December 31, 2025		December 31, 2024
Accounts payable	$	48	$	63
Accrued employee-related obligations	103		60
Accrued indirect tax and government fees	20		23
Accruals for third-party services	76		64
Accrued other expenses	3		6
Total accounts payable and accrued expenses	$	250	$	216

Business Overview (Details)	Jan. 23, 2026 $ / shares	Dec. 31, 2025 $ / shares	Dec. 31, 2024 $ / shares
Product Information [Line Items]
Period the company has been a leader in innovation (more than)		25 years
Common stock, par value (in dollars per share)		$ 0.50	$ 0.50
Subsequent Event
Product Information [Line Items]
Common stock, exchange ratio	1
Common stock, par value (in dollars per share)	$ 0.001

Inventories (Tables)

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

Schedule of Inventories

Inventories are comprised of:


	December 31, 2025		December 31, 2024
Raw materials and consumables	$	31	$	33
Work in progress	49		51
Finished goods	75		94
Total Inventories, net	$	154	$	178

Debt - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Debt - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Interest paid	$ 34	$ 28	$ 26
Interest expense	38	30	$ 27
Maximum reduction in cash included in the leverage ratio calculation	$ 50
Period for expected cash savings related to leverage ratio calculation	18 months
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50
Amount of facility utilized	0
Note Purchase Agreement \| Secured Debt
Debt Instrument [Line Items]
Principal amount	350
Outstanding balance	$ 333	$ 350

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2025
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events In January 2026, Indivior Pharmaceuticals, Inc., a corporation formed in Delaware in October 2025, became the ultimate parent company of Indivior PLC and its subsidiaries pursuant to a court-approved scheme of arrangement under Part 26 of the U.K. Companies Act 2006. Pursuant to the Scheme of Arrangement, each ordinary share in the capital of Indivior PLC was cancelled in exchange for one share of common stock, par value $0.001 per share, of Indivior Pharmaceuticals, Inc. After the close of market trading on January 23, 2026, the Scheme of Arrangement became effective and binding on all shareholders of Indivior PLC and Indivior PLC became a wholly-owned subsidiary of Indivior Pharmaceuticals, Inc., thereby completing the U.S. Domestication. The issuance of common stock of Indivior Pharmaceuticals, Inc. pursuant to the Scheme of Arrangement was exempt from registration under Section 3(a)(10) of the Securities Act of 1933, as amended. Indivior Pharmaceuticals, Inc. is the successor issuer to Indivior PLC pursuant to Rule 12g-3(a) under the Exchange Act, and Indivior Pharmaceuticals, Inc.'s common stock is therefore deemed to be registered under Section 12(b) of the Exchange Act. Indivior PLC’s ordinary shares ceased trading prior to the open of trading on January 26, 2026, and Indivior Pharmaceuticals, Inc.'s common stock began trading on Nasdaq at the start of trading on January 26, 2026 under the symbol “INDV,” which is the same symbol under which Indivior PLC ordinary shares previously traded.

Property, Plant, and Equipment, Net - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Interest capitalized	$ 5	$ 3
Depreciation expense	10	12	$ 7
Impairment charges		8
Capital expenditures included in accounts payable and accrued expenses	6	$ 9
Property, Plant and Equipment
Property, Plant and Equipment [Line Items]
Impairment charges	$ 12

Investments - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Investments - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Debt securities classified as non-current	$ 28	$ 27
Impairment on held-to-maturity securities	$ 0	$ 0	$ 0

Segment, Geographic and Other Revenue Information - Net Revenues by Significant Customers (Details) - Net Revenues - Customer Concentration Risk	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Customer A
Revenue, Major Customer [Line Items]
Concentration risk percentage	20.00%	18.00%	19.00%
Customer B
Revenue, Major Customer [Line Items]
Concentration risk percentage	18.00%	19.00%	19.00%
Customer C
Revenue, Major Customer [Line Items]
Concentration risk percentage	13.00%	18.00%	16.00%
Customer D
Revenue, Major Customer [Line Items]
Concentration risk percentage	13.00%	11.00%	9.00%

- Definition

+ References + Details

Stockholder's Equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Stockholder's Equity

17. Stockholder's Equity

Common Stock

A summary of common stock outstanding is as follows:


	Twelve Months Ended December 31,
	2025	2024	2023
Balance at beginning of year	125	137	136
Common stock issued	1	1	2
Common stock repurchased and canceled	(1)	(13)	(2)
Balance at end of year	125	125	137

The Company has one class of common stock which carries the right to one vote at stockholder meetings of the Company. Incremental costs directly attributable to the issue of common stock, net of any tax effects, are recognized as a deduction from equity. The Company does not hold any shares as treasury shares.

The Company does not anticipate the payment of dividends for the foreseeable future.

Accumulated other comprehensive loss

The accumulated other comprehensive loss includes the accumulated foreign exchange differences from the translation of the financial statements of the Company’s foreign operations arising when the Company’s entities are consolidated.

Accumulated deficit

At the inception of Indivior as an independent publicly-listed company, accumulated deficit of $1,295 million was recognized, representing the difference between the nominal value of the shares issued by the Company and the net investment in the Company by the former owner.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
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+ Details

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 4	$ 3
Common stock, par value (in dollars per share)	$ 0.50	$ 0.50
Common stock, issued shares (in shares)	125	125	137	136

Financial Instruments and Fair Value Measurements - Financial Instruments Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 0	$ 1
Total	0	1
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Total	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Total	$ 0	$ 0

- Definition

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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+ Details

Summary of Significant Accounting Policies - Intangible Assets (Details) - Maximum	Dec. 31, 2025
Software
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Marketed products
Finite-Lived Intangible Assets [Line Items]
Amortization period	15 years

- Definition

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

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company recognizes the increasing sophistication of cyber threats, including phishing, malware attacks, and ransomware, affecting industries worldwide. Because we collect, store and transmit confidential information, including intellectual property, proprietary business information, and personal information in the ordinary course of our business, we are often the subject of various cyber-attacks. We may also be targeted by organized crime because of the nature of our products. Therefore, the Company has a number of processes for assessing, identifying, and managing material risks from cybersecurity threats as outlined below. In particular, the Company’s cybersecurity risk management and strategy efforts encompass various measures, including: a.Risk Assessment Framework: The Company endeavors to assess cyber risks in an ever-evolving cybersecurity threat landscape and seeks to grow the maturity of its infrastructure to defend against these ever-evolving cybersecurity threats. The Company uses a risk assessment framework as part of its risk management process related to cybersecurity, which includes the evaluation of potential vulnerabilities, threats, and impacts on the organization's information systems and data. This includes assessing the likelihood and potential consequences of identified cyber risks and threats to the enterprise. b.Business Operating Standards: The Company has established business operating standards, monitoring processes, and a business resilience program to support the continuity of operations in the face of potential disruptions. c.IT Strategy and Governance: The Company maintains IT strategies, governance frameworks, policies, processes, and disaster recovery plans which are aligned with overall business continuity objectives. d.Incident Response Plan: The Company maintains an incident response plan that outlines specific steps to be taken in the event of a cybersecurity incident. This plan includes procedures for containing the incident, mitigating its impact, and recovering affected systems and data. e.Security Measures: The Company deploys a large number of processes and tools to attempt to secure its systems and protect sensitive data. Indivior’s information security program is aligned with the NIST Cybersecurity Framework (CSF) and the controls outlined in NIST SP 800-53. f.Employee Training and Awareness: The Company actively works to promote a culture of security awareness including by investing in ongoing employee training and awareness programs. The Company conducts security exercises and provides training modules that cover topics like recognizing phishing attempts and maintaining strong password practices. g.Third-Party Risk Management: We also use a number of third-party vendors who have or could have access to our confidential information. The Company has established processes to evaluate and manage cybersecurity threats associated with certain third-party service providers. The Company continues to evolve its third-party risk review processes for new and existing, critical third-party service providers. h.Regular Audits and Assessments: Periodic internal and external audits and assessments are conducted periodically to evaluate the effectiveness of the cybersecurity measures in place. These audits help in identifying areas for improvement and compliance with industry standards and regulations. i.Incident Simulations: The Company conducts periodic incident simulation exercises to test the effectiveness of its incident response plans and the readiness of personnel to contain, remediate and minimize the impact in the event of a cybersecurity incident. These exercises help in refining response strategies and improving preparedness. j.Use of Experts: From time to time, the Company engages a variety of third parties with expertise in cybersecurity to conduct independent assessments and provide recommendations for enhancing its cybersecurity posture. k.ERM Integration: The Company integrates the results of the Company’s cyber risk assessment into its Enterprise Risk Management process, which is designed to identify, assess, manage, report, and monitor risks and opportunities affecting the achievement of the Company's strategy and objectives. Following a cybersecurity incident, and during its investigation and the formulation of a response, our processes also envision measures designed to contain and/or eradicate the incident and prevent further effects. Once it is determined that the incident has been resolved, we then work to establish appropriate controls (if applicable) to address similar future events and/or prevent another similar event from occurring in the future. To date, we have not experienced any previous cybersecurity incidents that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	The Company integrates the results of the Company’s cyber risk assessment into its Enterprise Risk Management process, which is designed to identify, assess, manage, report, and monitor risks and opportunities affecting the achievement of the Company's strategy and objectives.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Audit & Risk Committee of the Board oversees the Company’s cybersecurity efforts. The Company's cybersecurity efforts are managed by the Chief Information Security Officer (“CISO”) who has over 20 years of experience as a security professional in the pharmaceutical industry. The CISO reports directly to the Chief Information and Innovation Officer (“CIIO”), who has over 30 years of experience as an Information Technology (“IT”) professional including 15 years in leadership roles in the pharmaceutical, medical device and diagnostics industry, and was formerly Chief Information Officer and VP Global Supply Chain, Immucor, VP Global Information Services, Smith & Nephew, Sr. IT Director, Medtronic, and Sr. Manager, Deloitte Consulting. The Audit & Risk Committee receives updates on an annual basis from the CIIO and CISO on the Company’s Cybersecurity strategy approach to IT and cybersecurity, including on the prevention, detection, mitigation, and remediation of cybersecurity incidents. The Audit & Risk Committee also receives briefings as necessary on cyber risks and current threats directly from external cybersecurity experts. The CISO oversees the Company’s governance programs, tests compliance with standards, works to remediate known risks, and leads our employee training program. The CISO is informed and monitors the latest developments in cybersecurity, including potential threats and innovative risk management techniques. In the event of a cybersecurity incident, the CISO is equipped with a specific incident response plan. This plan includes immediate actions to mitigate the impact and long-term strategies for remediation and prevention of future incidents. As is necessary, the CISO and the CIIO, working at the direction of the Chief Legal Officer and outside counsel, inform the Audit & Risk Committee of any cybersecurity incidents and inform the Board directly of any material cybersecurity incidents.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit & Risk Committee of the Board oversees the Company’s cybersecurity efforts.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit & Risk Committee receives updates on an annual basis from the CIIO and CISO on the Company’s Cybersecurity strategy approach to IT and cybersecurity, including on the prevention, detection, mitigation, and remediation of cybersecurity incidents. The Audit & Risk Committee also receives briefings as necessary on cyber risks and current threats directly from external cybersecurity experts. The CISO oversees the Company’s governance programs, tests compliance with standards, works to remediate known risks, and leads our employee training program. The CISO is informed and monitors the latest developments in cybersecurity, including potential threats and innovative risk management techniques. In the event of a cybersecurity incident, the CISO is equipped with a specific incident response plan. This plan includes immediate actions to mitigate the impact and long-term strategies for remediation and prevention of future incidents. As is necessary, the CISO and the CIIO, working at the direction of the Chief Legal Officer and outside counsel, inform the Audit & Risk Committee of any cybersecurity incidents and inform the Board directly of any material cybersecurity incidents.
Cybersecurity Risk Role of Management [Text Block]	The Company's cybersecurity efforts are managed by the Chief Information Security Officer (“CISO”) who has over 20 years of experience as a security professional in the pharmaceutical industry. The CISO reports directly to the Chief Information and Innovation Officer (“CIIO”), who has over 30 years of experience as an Information Technology (“IT”) professional including 15 years in leadership roles in the pharmaceutical, medical device and diagnostics industry, and was formerly Chief Information Officer and VP Global Supply Chain, Immucor, VP Global Information Services, Smith & Nephew, Sr. IT Director, Medtronic, and Sr. Manager, Deloitte Consulting. The Audit & Risk Committee receives updates on an annual basis from the CIIO and CISO on the Company’s Cybersecurity strategy approach to IT and cybersecurity, including on the prevention, detection, mitigation, and remediation of cybersecurity incidents. The Audit & Risk Committee also receives briefings as necessary on cyber risks and current threats directly from external cybersecurity experts. The CISO oversees the Company’s governance programs, tests compliance with standards, works to remediate known risks, and leads our employee training program. The CISO is informed and monitors the latest developments in cybersecurity, including potential threats and innovative risk management techniques. In the event of a cybersecurity incident, the CISO is equipped with a specific incident response plan. This plan includes immediate actions to mitigate the impact and long-term strategies for remediation and prevention of future incidents. As is necessary, the CISO and the CIIO, working at the direction of the Chief Legal Officer and outside counsel, inform the Audit & Risk Committee of any cybersecurity incidents and inform the Board directly of any material cybersecurity incidents.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Audit & Risk Committee of the Board oversees the Company’s cybersecurity efforts. The Company's cybersecurity efforts are managed by the Chief Information Security Officer (“CISO”) who has over 20 years of experience as a security professional in the pharmaceutical industry. The CISO reports directly to the Chief Information and Innovation Officer (“CIIO”), who has over 30 years of experience as an Information Technology (“IT”) professional including 15 years in leadership roles in the pharmaceutical, medical device and diagnostics industry, and was formerly Chief Information Officer and VP Global Supply Chain, Immucor, VP Global Information Services, Smith & Nephew, Sr. IT Director, Medtronic, and Sr. Manager, Deloitte Consulting. The Audit & Risk Committee receives updates on an annual basis from the CIIO and CISO on the Company’s Cybersecurity strategy approach to IT and cybersecurity, including on the prevention, detection, mitigation, and remediation of cybersecurity incidents. The Audit & Risk Committee also receives briefings as necessary on cyber risks and current threats directly from external cybersecurity experts. The CISO oversees the Company’s governance programs, tests compliance with standards, works to remediate known risks, and leads our employee training program. The CISO is informed and monitors the latest developments in cybersecurity, including potential threats and innovative risk management techniques. In the event of a cybersecurity incident, the CISO is equipped with a specific incident response plan. This plan includes immediate actions to mitigate the impact and long-term strategies for remediation and prevention of future incidents. As is necessary, the CISO and the CIIO, working at the direction of the Chief Legal Officer and outside counsel, inform the Audit & Risk Committee of any cybersecurity incidents and inform the Board directly of any material cybersecurity incidents.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The Company's cybersecurity efforts are managed by the Chief Information Security Officer (“CISO”) who has over 20 years of experience as a security professional in the pharmaceutical industry. The CISO reports directly to the Chief Information and Innovation Officer (“CIIO”), who has over 30 years of experience as an Information Technology (“IT”) professional including 15 years in leadership roles in the pharmaceutical, medical device and diagnostics industry, and was formerly Chief Information Officer and VP Global Supply Chain, Immucor, VP Global Information Services, Smith & Nephew, Sr. IT Director, Medtronic, and Sr. Manager, Deloitte Consulting.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Audit & Risk Committee receives updates on an annual basis from the CIIO and CISO on the Company’s Cybersecurity strategy approach to IT and cybersecurity, including on the prevention, detection, mitigation, and remediation of cybersecurity incidents. The Audit & Risk Committee also receives briefings as necessary on cyber risks and current threats directly from external cybersecurity experts. The CISO oversees the Company’s governance programs, tests compliance with standards, works to remediate known risks, and leads our employee training program. The CISO is informed and monitors the latest developments in cybersecurity, including potential threats and innovative risk management techniques. In the event of a cybersecurity incident, the CISO is equipped with a specific incident response plan. This plan includes immediate actions to mitigate the impact and long-term strategies for remediation and prevention of future incidents. As is necessary, the CISO and the CIIO, working at the direction of the Chief Legal Officer and outside counsel, inform the Audit & Risk Committee of any cybersecurity incidents and inform the Board directly of any material cybersecurity incidents.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Summary of Significant Accounting Policies - Cost of Sales (Details) $ in Millions	12 Months Ended
	Dec. 31, 2025 USD ($)
Accounting Policies [Abstract]
Idle capacity costs	$ 5

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2025	Jan. 31, 2026	Jun. 30, 2025
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2025
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-37835
Registrant Name	Indivior Pharmaceuticals, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	41-2520873
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	Common stock, $0.001 par value per share
Trading Symbol	INDV
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	true
Entity Shell Company	false
Entity Public Float			$ 1,830
Entity Common Stock, Shares Outstanding		125,065,242
Documents Incorporated by Reference	Portions of the Registrant's proxy statement for the 2026 Annual Meeting of Stockholders are incorporated by reference in Part III of this Form 10-K to the extent described herein.
Central Index Key	0001625297
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Amendment Flag	false

Business Overview	12 Months Ended
Business Overview	Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Overview	1. Business Overview Indivior PLC and its subsidiaries is the market leader in long-acting injectable medications for opioid use disorder (OUD). Indivior is focused on delivering evidence-based pharmacotherapies for OUD and is committed to advancing the neurobiological understanding of OUD as a chronic, relapsing, but treatable brain disease. For more than 25 years, Indivior has led innovation in addiction medicine, developing differentiated therapeutic solutions that support long-term patient recovery, expand access to care, and drive sustainable value for patients, healthcare systems and stockholders. In December 2025, our stockholders approved a plan to change our domicile to the U.S. In January 2026, Indivior Pharmaceuticals, Inc., a corporation formed in Delaware in October 2025, became the ultimate parent company of Indivior PLC, a public company limited by shares incorporated under the laws of England and Wales (“Indivior PLC”), and its subsidiaries pursuant to a court-approved scheme of arrangement under Part 26 of the U.K. Companies Act 2006 (the “Scheme of Arrangement”) (the “U.S. Domestication”). Pursuant to the Scheme of Arrangement, each ordinary share in the capital of Indivior PLC was cancelled in exchange for one share of common stock, par value $0.001 per share, of Indivior Pharmaceuticals, Inc. After the close of market trading on January 23, 2026, the Scheme of Arrangement became effective and binding on all shareholders of Indivior PLC and Indivior PLC became a wholly-owned subsidiary of Indivior Pharmaceuticals, Inc., thereby completing the U.S. Domestication. The issuance of common stock of Indivior Pharmaceuticals, Inc. pursuant to the Scheme of Arrangement was exempt from registration under Section 3(a)(10) of the Securities Act of 1933, as amended (the “Securities Act”). Indivior Pharmaceuticals, Inc. is the successor issuer to Indivior PLC pursuant to Rule 12g-3(a) under the Exchange Act, and Indivior Pharmaceuticals, Inc.'s common stock is therefore deemed to be registered under Section 12(b) of the Exchange Act. Indivior PLC’s ordinary shares ceased trading prior to the open of trading on January 26, 2026, and Indivior Pharmaceuticals, Inc.'s common stock began trading on Nasdaq at the start of trading on January 26, 2026 under the symbol “INDV,” which is the same symbol under which Indivior PLC ordinary shares previously traded. Because the U.S. Domestication was completed after December 31, 2025, the financial statements included herein are those of Indivior PLC. The U.S. Domestication will be accounted for as a common-control transaction in Q1 2026 and the historical financial statements of Indivior PLC will become the historical financial statements of Indivior Pharmaceuticals, Inc. The corporate reorganization will have no impact to historical revenues, expenses, assets, liabilities, or cash flows. The principal accounting policies adopted in the preparation of these financial statements are set out below. Unless otherwise stated, these policies have been consistently applied to all years presented.

Stock-based compensation

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Stock-based compensation

15. Stock-based compensation

The Company operates three equity-settled executive and employee long-term incentive stock plans and two other employee plans. For stock-based payment awards, the fair value at the grant date is calculated using appropriate pricing models.

Total pretax stock-based compensation cost recorded in 2025, 2024, and 2023 was $26 million, $24 million and $21 million, respectively. Income tax expense and benefits for stock-based compensation expense recognized in 2025, 2024, and 2023 were an expense of $2 million and benefits of $5 million and $3 million, respectively.

Indivior Long-Term Incentive Plan (LTIP)

In 2015, a stock-based incentive plan was introduced for employees including executive directors of the Company ("2015 Plan"). The awards are conditional upon the satisfaction of both market conditions and a service period, generally of three years. Awards granted to executive directors are subject to a further post-vesting holding period of two-years.

Awards granted in 2023 under the 2015 Plan vest based on a comparison of the share performance of the Company and the share performance of other companies (“Comparators”) within two indices: (1) The FTSE 250 and (2) the S&P 1500 Pharmaceutical and Biotech Index. The conditions are based on calculation of the Total Shareholder Return (“TSR”) for the Company and the Comparators in the FTSE 250, and the TSR for the Comparators in the S&P 1500 Pharmaceutical and Biotech Index and into what percentile the Company falls as compared to the Comparators in each index. The vesting is as follows: a threshold (12.5% payout) for 50th percentile performance and maximum (100% payout) for 75th percentile performance; with interpolation in between. If the Company's TSR falls below the 50th percentile of the index, none of the shares will vest. Equal weighting is given to the performance compared to the FTSE 250 and S&P 1500 Pharmaceutical and Biotech Index.

Awards granted in 2024 under the 2015 Plan vest based on a comparison of the share performance of the Company and the share performance of Comparators within the S&P 1500 Pharmaceutical and Biotech Index. The conditions are based on calculation of the TSR for the Company and the Comparators in the index and into what percentile the Company falls as compared to the Comparators. The vesting is as follows: a threshold (12.5% payout) for 50th percentile performance and maximum (100% payout) for 75th percentile performance; with interpolation in between. If Company's TSR falls below the 50th percentile of the index, none of the units will vest.

In 2024, the Indivior 2024 Long Term Incentive Plan was introduced for employees including executive directors of the Company ("2024 Plan"). The awards are conditional upon the satisfaction of market conditions, performance conditions, and/or a service period, generally of three years. Awards granted to executive directors are subject to a further post-vesting period of two-years.

Awards granted in 2025 under the 2024 Plan with market conditions vest based on a comparison between the share performance of the Company and the share performance of Comparators within the NASDAQ Biotechnology Index. The conditions are based on calculation of the TSR for the Company and the Comparators in the index and into what percentile the Company falls as compared to the Comparators. The vesting is as follows: a threshold (25% payout) for 25th percentile performance and maximum (100% payout) for 75th percentile performance; with interpolation in between. If the Company's TSR falls below the 25th percentile of the index, none of the shares will vest. Awards granted in 2025 with performance conditions vest based on the achievement of certain non-market performance conditions as specified in the awards.

The fair values of awards with market performance conditions granted under both the 2015 and 2024 plans are calculated using a Monte Carlo simulation method. As vesting of the LTIP award units is based on relative market conditions, an open form model such as the Monte Carlo is required to take into consideration the parameters of the awards. The key assumptions in the simulation model are share price of the Company, expected volatilities of the Company considering a combination of historic and implied volatility, risk-free rate, and dividend yield.

A summary of the service-based restricted stock units and market-based stock awards activity under the LTIP as of December 31, 2025, is presented below (values in thousands):


	Outstanding Service-Based Restricted Stock Awards	Outstanding Performance-Based Stock Awards
December 31, 2023	1,167	5,328
Granted	473	1,304
Issued	(335)	(973)
Canceled/forfeited/adjusted	(268)	(941)
December 31, 2024	1,036	4,717
Granted	2,354	3,011
Issued	(354)	(286)
Canceled/forfeited/adjusted	(922)	(2,475)
December 31, 2025	2,114	4,968

The weighted average fair value per share of the service-based restricted stock units granted was $10.26, $19.44 and $19.25 in fiscal years 2025, 2024, and 2023, respectively, based on the fair market value at the date of grant. The total fair value of restricted stock units issued was $3 million, $12 million and $12 million in 2025, 2024, and 2023, respectively.

The weighted average fair value per share of the market-based stock awards granted per share was $8.79, $14.58 and $11.72 in fiscal years 2025, 2024, and 2023, respectively, calculated using the weighted average fair market value for each of the component goals at the date of grant. The total fair value of

market-based stock awards issued was nil, $44 million, and $44 million in fiscal years 2025, 2024, and 2023, respectively.

Total compensation cost for unvested awards not yet recognized at December 31, 2025 was approximately $19 million and $12 million for service-based restricted stock units and performance-based restricted units, respectively. Compensation cost is expected to be recognized over the remaining weighted-average period of 2 years for market-based stock awards and 1 year for service-based restricted stock units.

Other Employee Plans

The Company operates a His Majesty's Revenue and Customs approved (“HMRC-approved”) save as you earn (“SAYE”) plan for U.K. employees and U.S. Employee Share Purchase Plan (ESPP) for U.S. employees. The amounts recognized for these plans are not material for disclosure.

Stock Options

The Company did not grant any stock options in 2025, 2024, or 2023. The total fair value of stock options exercised was nil, $3 million, and nil in 2025, 2024, and 2023, respectively.

Restructuring - Summary of Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Impairment of Property, Plant, and Equipment, net/ Long-Lived Assets		$ 8
Inventory write-downs and other	$ 26	21
Contract termination and related expenses	18	12
Intangible Asset impairment	5	0
Litigation and legal costs	6	0
Total restructuring charges	127	53
Cost of Sales
Restructuring Cost and Reserve [Line Items]
Impairment of Property, Plant, and Equipment, net/ Long-Lived Assets	0	8
Total restructuring charges	48	$ 41
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]		Cost of sales
Research and Development Expense
Restructuring Cost and Reserve [Line Items]
Impairment of Property, Plant, and Equipment, net/ Long-Lived Assets	15	$ 0
Severance, legal, consulting, and other	2	0
Total restructuring charges	$ 17	0
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]	Research and development
SG&A
Restructuring Cost and Reserve [Line Items]
Severance, legal, consulting, and other	$ 56	12
Total restructuring charges	56	12
Litigation Settlement
Restructuring Cost and Reserve [Line Items]
Total restructuring charges	$ 6	$ 0