0001628280-26-051895 | 10-Q | XBRL Viewer | Indivior Pharmaceuticals INC

Property, Plant, and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2026

Property, Plant, and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Property, plant and equipment, net consist of the following:


	June 30, 2026		December 31, 2025
Land and buildings	$	90	$	111
Plant and equipment	69		76
Construction in progress	70		64
Gross property, plant and equipment	230		251
Less: Accumulated depreciation	(68)		(107)
Total property, plant and equipment, net	$	162	$	144

Debt (Details) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended		6 Months Ended
Debt (Details) $ / shares in Units, $ in Millions	Mar. 17, 2026 USD ($) shares day $ / shares	Mar. 31, 2026 USD ($)	Jun. 30, 2026 USD ($) $ / shares	Jun. 30, 2025 USD ($)	Jun. 30, 2026 USD ($) $ / shares	Jun. 30, 2025 USD ($)	Mar. 12, 2026 $ / shares
Debt Instrument [Line Items]
Sales price (in dollars per share) \| $ / shares							$ 30.86
Repayment of outstanding balance					$ 333	$ 8
Loss on debt extinguishment			$ 0	$ 0	$ 18	$ 0
Convertible Senior Notes Due 2031 \| Convertible Debt
Debt Instrument [Line Items]
Principal amount issued	$ 500
Stated interest rate	0.625%
Net proceeds	$ 486
Debt issuance costs	$ 14
Conversion price (in dollars per share) \| $ / shares	$ 41.66		$ 41.66		$ 41.66
Conversion ratio	0.0240033
Percentage premium of conversion price over share price	35.00%
Redemption price percentage	100.00%
Carrying value			$ 487		$ 487
Unamortized debt issuance costs			$ 13		$ 13
Effective interest rate			1.17%		1.17%
Convertible Senior Notes Due 2031 \| Convertible Debt \| Maximum
Debt Instrument [Line Items]
Conversion ratio	0.0324044
Shares issuable upon conversion (in shares) \| shares	16,202,200
Convertible Senior Notes Due 2031 \| Convertible Debt \| Debt Conversion Terms One
Debt Instrument [Line Items]
Threshold percentage of conversion price trigger	130.00%
Conversion price (in dollars per share) \| $ / shares	$ 41.66
Threshold trading days \| day	20
Consecutive trading days \| day	30
Conversion value trading days \| day	25
Redemption, trading days prior to maturity \| day	25
Convertible Senior Notes Due 2031 \| Convertible Debt \| Debt Conversion Terms Two
Debt Instrument [Line Items]
Threshold trading days \| day	5
Consecutive trading days \| day	10
Threshold percentage of stock sales price	98.00%
Convertible Senior Notes Due 2031, Over-Allotment Option \| Convertible Debt
Debt Instrument [Line Items]
Principal amount issued	$ 50
Note Purchase Agreement \| Secured Debt
Debt Instrument [Line Items]
Repayment of outstanding balance		$ 333
Loss on debt extinguishment		$ 18

Stock-Based Payments - Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Share-Based Payment Arrangement [Abstract]
Compensation expense related to stock-based payments	$ 11	$ 8	$ 20	$ 14

Condensed Consolidated Statements of Stockholders’ Deficit - USD ($) $ in Millions	Total	Common Stock	Additional paid-in capital	Share repurchase commitment	Accumulated other comprehensive loss	Accumulated deficit
Balance at beginning of period (in shares) at Dec. 31, 2024		125,000,000
Balance at beginning of period at Dec. 31, 2024	$ (337)	$ 62	$ 90	$ (10)	$ (36)	$ (443)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	47					47
Other comprehensive income	1				1
Common stock issued (in shares)		1,000,000
Common stock issued	1
Common stock repurchased and canceled (in shares)		(1,000,000)
Common stock repurchased and canceled	(11)					(10)
Stock-based compensation	6		6
Share repurchase liability movement, net	10			10
Settlement of tax on equity awards	(3)		(3)
Balance at end of period (in shares) at Mar. 31, 2025		125,000,000
Balance at end of period at Mar. 31, 2025	(285)	$ 62	93	0	(35)	(406)
Balance at beginning of period (in shares) at Dec. 31, 2024		125,000,000
Balance at beginning of period at Dec. 31, 2024	(337)	$ 62	90	(10)	(36)	(443)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	65
Other comprehensive income	3
Balance at end of period (in shares) at Jun. 30, 2025		125,000,000
Balance at end of period at Jun. 30, 2025	(257)	$ 62	101		(33)	(388)
Balance at beginning of period (in shares) at Mar. 31, 2025		125,000,000
Balance at beginning of period at Mar. 31, 2025	(285)	$ 62	93	0	(35)	(406)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	18					18
Other comprehensive income	2				2
Stock-based compensation	8		8
Balance at end of period (in shares) at Jun. 30, 2025		125,000,000
Balance at end of period at Jun. 30, 2025	$ (257)	$ 62	101		(33)	(388)
Balance at beginning of period (in shares) at Dec. 31, 2025	125,000,000	125,000,000
Balance at beginning of period at Dec. 31, 2025	$ (98)	$ 62	112	0	(30)	(243)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock canceled and exchanged as part of U.S. Domestication	0	$ (62)	62
Net income	89					89
Other comprehensive income	$ 0				0
Common stock issued (in shares)		1,000,000
Common stock repurchased and canceled (in shares)	(3,974,153)	(4,000,000)
Common stock repurchased and canceled	$ (126)					(126)
Stock-based compensation	9		9
Settlement of tax on equity awards	(21)		(21)
Other	3		3
Balance at end of period (in shares) at Mar. 31, 2026		122,000,000
Balance at end of period at Mar. 31, 2026	$ (144)	$ 0	165	0	(29)	(280)
Balance at beginning of period (in shares) at Dec. 31, 2025	125,000,000	125,000,000
Balance at beginning of period at Dec. 31, 2025	$ (98)	$ 62	112	0	(30)	(243)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	211
Other comprehensive income	$ 1
Balance at end of period (in shares) at Jun. 30, 2026	118,000,000	118,000,000
Balance at end of period at Jun. 30, 2026	$ (208)	$ 0	155	0	(28)	(334)
Balance at beginning of period (in shares) at Mar. 31, 2026		122,000,000
Balance at beginning of period at Mar. 31, 2026	(144)	$ 0	165	0	(29)	(280)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	122					122
Other comprehensive income	1				1
Common stock issued (in shares)		1,000,000
Common stock repurchased and canceled (in shares)		(5,000,000)
Common stock repurchased and canceled	(176)					(176)
Stock-based compensation	11		11
Settlement of tax on equity awards	(24)		(24)
Other	$ 2		2
Balance at end of period (in shares) at Jun. 30, 2026	118,000,000	118,000,000
Balance at end of period at Jun. 30, 2026	$ (208)	$ 0	$ 155	$ 0	$ (28)	$ (334)

Financial Instruments and Fair Value Measurements	6 Months Ended
Financial Instruments and Fair Value Measurements	Jun. 30, 2026
Fair Value Disclosures [Abstract]
Financial Instruments and Fair Value Measurements	9. Financial Instruments and Fair Value Measurements Financial instruments include cash and cash equivalents, accounts receivable, accounts payable, debt, investments in debt securities. The carrying value of these financial instruments, excluding debt instruments and the Company’s investments in corporate debt and equity securities, approximates fair value because of the short-term nature of these instruments. The following three levels of inputs are used to measure fair value: Level 1 — Quoted prices in active markets for identical assets and liabilities. Level 2 — Significant other observable inputs. Level 3 — Significant unobservable inputs. The fair value of debt securities at June 30, 2026 and December 31, 2025 was $27 million and $28 million, respectively. The fair value of debt securities held at amortized cost was calculated based on quoted market prices which would be classified as Level 1 in the fair value hierarchy above. At June 30, 2026, the Company's debt securities were held by a separate cell of an insurance company as part of an agreement to fund insurance coverage. These debt securities are classified as long-term investments on the condensed consolidated balance sheets as access to the investments is subject to contractual restrictions, regardless of the underlying investment maturity. The estimated fair value of the Convertible Senior Notes due 2031 at June 30, 2026 was approximately $607 million. The fair value was determined based on the quoted price of the Notes in an inactive market on the last trading day of the reporting period and has been classified as Level 2 in the fair value hierarchy.

- 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

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+ Details

Restructuring

6 Months Ended

Jun. 30, 2026

Restructuring and Related Activities [Abstract]

Restructuring

14. Restructuring

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


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

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

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


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

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

Outstanding liabilities related to restructuring activities are expected to be settled within the next twelve months.

Stock-Based Payments

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Abstract]

Stock-Based Payments

12. Stock-Based Payments

The Company's stock-based compensation plans and related accounting are described in Note 15 to the Company's Annual Report on Form 10-K for the year ended December 31, 2025.


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Compensation expense related to stock-based payments	$	11	$	8	$	20	$	14

Indivior Long-Term Incentive Plan (LTIP)

A summary of the service-based restricted stock awards and performance-based stock awards activity under the LTIP for the six months ended June 30, 2026 is presented below (values in thousands):


	Outstanding Service-Based Restricted Stock Awards	Outstanding Performance-Based Stock Awards
December 31, 2025	2,114	4,968
Granted	1,113	449
Issued	(342)	(2,420)
Canceled/forfeited/adjusted	(24)	(320)
June 30, 2026	2,860	2,677

Conditional awards of 2 million shares were granted in the six months ended June 30, 2026 and 2 million in the six months ended June 30, 2025 under the Company’s Long-Term Incentive Plan, respectively.

The weighted average fair value per share of the service-based restricted stock awards granted was $33.68 for the six months ended June 30, 2026, based on the fair market value at the date of grant. The total fair value of restricted stock awards issued was $12 million for the six months ended June 30, 2026.

The weighted average fair value per share of the performance-based stock awards granted per award was $53.87 for the six months ended June 30, 2026, calculated using the weighted average fair market value for each of the component goals at the date of grant. Performance-based stock awards granted in the six months ended June 30, 2026 vest based on the Company's relative total shareholder return compared to a peer group within the S&P Pharmaceutical Select Index, with vesting between 0% and 200% of target. The total fair value of performance-based stock awards issued was $85 million for the six months ended June 30, 2026.

Compensation cost for unvested service-based restricted stock awards and performance-based restricted awards not yet recognized at June 30, 2026 was $41 million and $27 million, respectively. This compensation cost will be recognized over the expected remaining weighted-average period of 2.31 years and 2.38 years for service-based restricted stock awards and performance-based stock awards, respectively.

Accrued Litigation Settlement Expenses - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
Loss Contingencies [Line Items]
Accrual recorded	$ 56	$ 94
Opioid litigation
Loss Contingencies [Line Items]
Accrual recorded	56	$ 80
Payments for legal settlement	26
Indemnity Settlement
Loss Contingencies [Line Items]
Payments for legal settlement	$ 8

- 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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+ Details

Segment, Geographic and Other Revenue Information (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Schedule of Financial Data Provided to the CODM

The financial data provided to the CODM is as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
US:
SUBLOCADE*	$	238	$	195	$	455	$	359
Sublingual & other	57		52		107		107

PERSERIS1	5		8		10		12
Total U.S.	300		256		572		478
Rest of World	43		46		88		90
Net revenue	343		302		660		568
Cost of sales	50		52		90		96
Gross profit	294		250		570		472

Operating expenses:
Selling, general and administrative	122		158		245		291
Research and development	12		21		28		43



Total operating expenses	134		179		273		334

Operating income	160		72		297		138

Other (income) and expenses:
Interest (income)	(3)		(6)		(5)		(10)
Interest expense	2		15		9		27
Loss on debt extinguishment	—		—		18		—
Income before income taxes	160		62		276		121

Income tax expense	38		44		65		56

Net income	$	122	$	18	$	211	$	65

*Total SUBLOCADE net revenue	$	253	$	209	$	486	$	385

Depreciation and amortization	$	2	$	3	$	4	$	5
Stock-based compensation expense	$	11	$	8	$	20	$	14

1Marketing and promotional activities for PERSERIS were discontinued in 2024.

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

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+ Details

Restructuring - Summary of Restructuring Activity (Details) $ in Millions	6 Months Ended
	Jun. 30, 2026 USD ($)
Phase I of the Indivior Action Agenda
Restructuring Reserve [Roll Forward]
Beginning balance	$ 54
Restructuring charges	13
Cash payments	(34)
Non-cash charges	(9)
Ending balance	24
Phase I of the Indivior Action Agenda \| Contract termination and related expenses, and impairment of long-lived assets
Restructuring Reserve [Roll Forward]
Beginning balance	18
Restructuring charges	9
Cash payments	(8)
Non-cash charges	(9)
Ending balance	10
Phase I of the Indivior Action Agenda \| Severance, legal, consulting, and other corporate initiative transition costs
Restructuring Reserve [Roll Forward]
Beginning balance	36
Restructuring charges	4
Cash payments	(27)
Non-cash charges	0
Ending balance	14
Cease Phase 3 Development of INDV-6001 and Not Advance INDV-2000 Internally \| Severance, legal, consulting, and other corporate initiative transition costs
Restructuring Reserve [Roll Forward]
Beginning balance	0
Restructuring charges	6
Cash payments	0
Non-cash charges	0
Ending balance	$ 6

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Raw materials and consumables	$ 30	$ 31
Work in progress	40	49
Finished goods	81	75
Total Inventories, net	$ 152	$ 154

Restructuring (Tables)

6 Months Ended

Jun. 30, 2026

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Activity

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


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

The following table summarizes activity related to this initiative for the six months ended June 30, 2026:


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

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2026
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events Merger Agreement with Supernus On August 1, 2026, Indivior Pharmaceuticals, Inc., a Delaware corporation (“Indivior”) and Artemis Merger Sub Inc., a Delaware corporation and a wholly owned subsidiary of Indivior (“Merger Sub”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Supernus Pharmaceuticals, Inc., a Delaware corporation (prior to the effective date, “Supernus”). The Merger Agreement provides that, upon the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub will merge with and into Supernus (the “Merger”), with Supernus continuing as the surviving company and a wholly owned subsidiary of Indivior following the transaction. As a result of the Merger, Indivior will be renamed Supernus Pharmaceuticals, Inc. (subsequent to the effective date, the “Combined Company”). Subject to the terms and conditions of the Merger Agreement, at the Effective Time of the Merger (the “Effective Time”) and as a result of the Merger, each share of common stock of Supernus issued and outstanding immediately prior to the Effective Time will be converted into the right to receive 1.5401 shares of common stock of Indivior. Additionally, at the Effective Time and as a result of the Merger, outstanding Supernus equity awards will be automatically converted into Indivior equity awards on the same vesting schedule and other terms and conditions as existed prior to such conversion. The conversion of such equity awards will occur at the same exchange ratio as applies to Supernus common stock in the Merger; the exercise price of converted Supernus stock options will also be correspondingly adjusted. Upon completion of the Merger, Indivior stockholders are expected to own approximately 56.5% of the Combined Company on a fully diluted basis and Supernus stockholders will own approximately 43.5% of the Combined Company on a fully diluted basis. Prior to the Effective Time of the Merger and subject to the terms and conditions of the Merger Agreement, Indivior will declare a special cash dividend in an aggregate amount of $1,000 million, which will be payable to (i) holders of record of the issued and outstanding Indivior Common Stock as of a record date immediately prior to the Effective Time of the Merger and (ii) holders of certain Indivior equity awards outstanding as of such date with respect to the Indivior Common Stock underlying such Indivior equity award, with such special dividend to be paid following the Effective Time. Under certain limited circumstances where debt financing is unavailable, the special dividend would be payable as a combination of a $500 million cash dividend paid in connection with closing and a dividend of a $530 million dividend payment right, to be payable on the first anniversary of the closing date. In connection with the Merger Agreement and the special dividend, Indivior entered into a commitment letter with Citibank, N.A. pursuant to which Citibank, N.A. has committed to provide, subject to the terms and conditions thereof, a senior secured term loan facility in an aggregate principal amount of $650 million. Proceeds from the senior secured term loan facility, together with cash on hand of the combined company, are expected to be used to fund the special dividend. Pursuant to the terms of the Merger Agreement, as of the Effective Time of the Merger, (i) the board of directors of Combined Company will consist of eight individuals, including four individuals who are nominees of the board of directors of Indivior immediately prior to the Effective Time of the merger and four individuals who are nominees of the board of directors of Supernus immediately prior to the Effective Time of the Merger; (ii) Jack A. Khattar will serve as Chief Executive Officer and as a member of the Combined Company board; and (iii) Timothy C. Dec will serve as Chief Financial Officer. The transaction is expected to close in the fourth quarter of 2026, subject to approval by both companies’ stockholders and customary closing conditions and regulatory approvals. In connection with a termination of the Merger Agreement in certain limited circumstances, Indivior could be required to pay a termination fee to Supernus in the amount of $174 million and Supernus could be required to pay a termination fee to Indivior of $101 million. The Company is in the process of evaluating the accounting treatment for the Merger and expects to complete this evaluation prior to the closing of the Merger.

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2026	Jul. 28, 2026
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2026
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	98-1204773
Entity Address, Address Line One	10710 Midlothian Turnpike, Suite 125
Entity Address, City or Town	North Chesterfield
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	23235
City Area Code	804
Local Phone Number	379-1090
Title of 12(b) Security	Common stock, $0.001 par value per share
Trading Symbol	INDV
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		118,013,649
Central Index Key	0001625297
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Amendment Flag	false

Business Overview, Basis of Presentation, and Recently Issued Accounting Standards (Policies)	6 Months Ended
	Jun. 30, 2026
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited interim Condensed Consolidated Financial Statements and related notes should be read in conjunction with the audited Consolidated Financial Statements of Indivior Pharmaceuticals, Inc. and its subsidiaries and related notes as contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. The unaudited interim financial statements include all adjustments (consisting only of normal recurring adjustments) and accruals necessary in the judgment of management for a fair statement of the results for the periods presented.
Reclassifications	Certain prior‑period amounts have been reclassified to conform to the current‑period presentation. These reclassifications had no impact on previously reported net income, comprehensive income, or cash flows.
Use of Estimates	The preparation of Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported. Significant estimates are used in determining items such as accruals for returns, incentives and rebates, certain accrued expenses, acquisitions, and ongoing litigation. Actual results may differ from those estimates.
Recently Adopted Accounting Standards / Recently Issued Accounting Standards Not Yet Adopted	ASU 2024-04, Debt - Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, was issued in November 2024 and clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as induced conversions or debt extinguishments. ASU 2024-04 is effective for annual and interim periods beginning after December 15, 2025. The Company adopted ASU 2024-04 effective January 1, 2026 and applied the guidance on a prospective basis. The adoption of ASU 2024-04 did not have a material impact on the Company's condensed consolidated financial statements. ASU 2025-05, 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. The Company adopted ASU 2025-05 effective January 1, 2026 and applied the guidance on a prospective basis. The adoption of ASU 2025‑05 did not have a material impact on the Company’s condensed consolidated financial statements. ASU 2025‑07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share‑Based Noncash Consideration from a Customer in a Revenue Contract refines the scope of derivative accounting under Topic 815 by introducing a new scope exception for certain contracts or embedded features that are not exchange traded and have underlyings based on the operations or activities specific to one of the parties to the contract. In addition, the ASU clarifies that share‑based noncash consideration received from a customer in exchange for goods or services is initially accounted for under Topic 606, Revenue from Contracts with Customers, unless and until the entity’s right to receive or retain such consideration becomes unconditional. The Company early adopted ASU 2025‑07 effective January 1, 2026 and applied the guidance on a prospective basis. The adoption of ASU 2025‑07 did not have a material impact on the Company’s condensed consolidated financial statements. 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 annual periods beginning after December 31, 2026 and interim 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 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 2025-06 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.

- Definition

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

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+ Details

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Current assets
Cash and cash equivalents	$ 222	$ 195
Accounts receivable, net of allowances of $3 (2026) and $4 (2025)	271	253
Inventories	150	153
Prepaid expenses	14	34
Current tax receivable	16	2
Other current assets	54	16
Total current assets	725	652
Long-term investments	27	28
Property, plant and equipment, net	162	144
Operating lease right of use assets, net	21	26
Goodwill and other intangible assets, net	2	2
Deferred tax assets	271	323
Other noncurrent assets	24	27
Total assets	1,233	1,201
Current liabilities
Accrued rebates and product returns	610	582
Accounts payable and accrued expenses	206	250
Accrued litigation settlement expenses, current	14	42
Current portion of long-term debt	0	29
Operating lease liabilities, current	9	10
Income taxes payable	30	2
Total current liabilities	868	914
Long-term debt, less current portion	487	290
Accrued litigation settlement expenses, noncurrent	42	52
Operating lease liabilities, noncurrent	13	22
Other noncurrent liabilities	31	21
Total liabilities	1,441	1,300
Commitments and contingencies (Note 13)
Stockholders' deficit
Common stock, par value $0.001 per share (2026) and $0.50 per share (2025). Issued shares: 118 (2026) and 125 (2025)	0	62
Additional paid-in capital	155	112
Accumulated other comprehensive loss	(28)	(30)
Accumulated deficit	(334)	(243)
Total stockholders' deficit	(208)	(98)
Total liabilities and stockholders' deficit	$ 1,233	$ 1,201

Property, Plant, and Equipment, Net - Summary of Property, Plant, and Equipment, Net (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Property, Plant, and Equipment [Line Items]
Gross property, plant and equipment	$ 230	$ 251
Less: Accumulated depreciation	(68)	(107)
Total property, plant and equipment, net	162	144
Land and buildings
Property, Plant, and Equipment [Line Items]
Gross property, plant and equipment	90	111
Plant and equipment
Property, Plant, and Equipment [Line Items]
Gross property, plant and equipment	69	76
Construction in progress
Property, Plant, and Equipment [Line Items]
Gross property, plant and equipment	$ 70	$ 64

- Definition

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References + Details

- 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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Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

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+ Details

Stock-Based Payments - Narrative (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting percentage of target	0.00%
Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting percentage of target	200.00%
Conditional Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Awards granted (in shares)	2,000	2,000
Service-Based Restricted Stock Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Awards granted (in shares)	1,113
Weighted-average fair value of awards granted (in dollars per share)	$ 33.68
Fair value of awards issued	$ 12
Compensation cost for unvested awards not recognized	$ 41
Period of recognition for compensation cost for unvested awards not recognized	2 years 3 months 21 days
Performance-based stock Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Awards granted (in shares)	449
Weighted-average fair value of awards granted (in dollars per share)	$ 53.87
Fair value of awards issued	$ 85
Compensation cost for unvested awards not recognized	$ 27
Period of recognition for compensation cost for unvested awards not recognized	2 years 4 months 17 days

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2026
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

Commitments and Contingencies (Details) subdivision in Thousands			3 Months Ended	6 Months Ended
	Jul. 24, 2026 claim plaintiff	Jun. 14, 2024 claim plaintiff	Dec. 31, 2028	Jun. 30, 2026 claim individual	Jan. 31, 2026 state subdivision
Dental Allegations, MDL \| Subsequent Event
Loss Contingencies [Line Items]
Number of pending claims	1,967
Number of plaintiffs \| plaintiff	26,307
Dental Allegations, MDL Schedule A
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff		10,000
Number of new claims filed		1
Dental Allegations, MDL Schedule A \| Subsequent Event
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiff	4,854
Dental Allegations, State Court
Loss Contingencies [Line Items]
Number of new claims filed				1
Number of individuals with tolled claims (more than) \| individual				950
Civil Opioid Litigation, MDL, State and Subdivision MSA
Loss Contingencies [Line Items]
Number of states where claims were finalized \| state					49
Number of subdivisions where claims were finalized \| subdivision					10
Civil Opioid Litigation, MDL, Neonatal Abstinence Syndrome
Loss Contingencies [Line Items]
Number of pending claims				26
Number of claims dismissed (over)				100
Civil Opioid Litigation, MDL, Third Party Payor
Loss Contingencies [Line Items]
Number of pending claims				1
Civil Opioid Litigation, MDL, Charitable Organization
Loss Contingencies [Line Items]
Number of pending claims				1
Civil Opioid Litigation, MDL, Individual Plaintiffs
Loss Contingencies [Line Items]
Number of pending claims				7
U.K. Shareholder Claims, First Trial \| Subsequent Event \| Forecast
Loss Contingencies [Line Items]
Expected trial period			56 days

Stock-Based Payments - Stock Award Activity (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2026 shares
Service-Based Restricted Stock Awards
Stock Awards
Beginning balance (in shares)	2,114
Granted (in shares)	1,113
Issued (in shares)	(342)
Canceled/forfeited/adjusted (in shares)	(24)
Ending balance (in shares)	2,860
Performance-based stock Awards
Stock Awards
Beginning balance (in shares)	4,968
Granted (in shares)	449
Issued (in shares)	(2,420)
Canceled/forfeited/adjusted (in shares)	(320)
Ending balance (in shares)	2,677

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions				1 Months Ended		3 Months Ended	6 Months Ended
	Jun. 02, 2026	Jun. 01, 2026	May 01, 2026	Jun. 02, 2026	Feb. 28, 2026	Mar. 31, 2026	Jun. 30, 2026	Jun. 30, 2025
Equity [Abstract]
Share repurchase program authorized amount			$ 175		$ 400
Share repurchase program period					18 months
Shares repurchased (in shares)	665,860	281,207	3,717,473	4,664,540		3,974,153
Average price per share for shares repurchased (in dollars per share)						$ 31.45
Consideration for shares repurchased						$ 125	$ 302	$ 11
Up-front payment for accelerated share repurchase			$ 175
Initial delivery as a percentage of total shares expected to be repurchased			80.00%
Average price per share for accelerated share repurchases (in dollars per share)				$ 37.52
Remaining amount available for repurchases							$ 100

Accrued Litigation Settlement Expenses (Tables)

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies Disclosure [Abstract]

Schedule of Accrued Litigation and Settlement Expenses


	June 30, 2026						December 31, 2025
	Current		Non current		Total		Current		Non current		Total
Accrued litigation settlement expenses
Opioid litigation	14		42		56		28		52		80
Other	—		—		—		14		—		14
Total accrued litigation settlement expenses	$	14	$	42	$	56	$	42	$	52	$	94

Income Tax - Effective Income Tax Rates (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Tax Disclosure [Abstract]
Total income before income taxes	$ 160	$ 62	$ 276	$ 121
Total income tax expense	$ 38	$ 44	$ 65	$ 56
Total effective tax rate	24.00%	71.00%	23.00%	46.00%

- 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.

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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+ Details

Accrued Litigation Settlement Expenses - Summary (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	$ 14	$ 42
Accrued litigation and settlement expenses, non-current	42	52
Accrued litigation and settlement expenses, total	56	94
Opioid litigation
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	14	28
Accrued litigation and settlement expenses, non-current	42	52
Accrued litigation and settlement expenses, total	56	80
Other
Loss Contingencies [Line Items]
Accrued litigation and settlement expenses, current	0	14
Accrued litigation and settlement expenses, non-current	0	0
Accrued litigation and settlement expenses, total	$ 0	$ 14

- 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

Stock-Based Payments (Tables)

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Expense


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Compensation expense related to stock-based payments	$	11	$	8	$	20	$	14

Schedule of Stock Award Activity

A summary of the service-based restricted stock awards and performance-based stock awards activity under the LTIP for the six months ended June 30, 2026 is presented below (values in thousands):


	Outstanding Service-Based Restricted Stock Awards	Outstanding Performance-Based Stock Awards
December 31, 2025	2,114	4,968
Granted	1,113	449
Issued	(342)	(2,420)
Canceled/forfeited/adjusted	(24)	(320)
June 30, 2026	2,860	2,677

Earnings Per Share - Narrative (Details) - $ / shares	6 Months Ended
Earnings Per Share - Narrative (Details) - $ / shares	Jun. 30, 2026	Mar. 17, 2026
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Incremental shares for conversion of convertible debt included in diluted weighted-average shares outstanding (in shares)	0
Convertible Senior Notes Due 2031 \| Convertible Debt
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion price (in dollars per share)	$ 41.66	$ 41.66

Property, Plant, and Equipment, Net

6 Months Ended

Jun. 30, 2026

Property, Plant, and Equipment [Abstract]

Property, Plant and Equipment, Net

5. Property, Plant and Equipment, Net

Property, plant and equipment, net consist of the following:


	June 30, 2026		December 31, 2025
Land and buildings	$	90	$	111
Plant and equipment	69		76
Construction in progress	70		64
Gross property, plant and equipment	230		251
Less: Accumulated depreciation	(68)		(107)
Total property, plant and equipment, net	$	162	$	144

Capital expenditures of $4 million and $6 million were included in accounts payable and accrued expenses at June 30, 2026 and December 31, 2025, respectively.

- Definition

The entire disclosure for property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References

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-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
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+ Details

Accounts Payable and Accrued Expenses (Tables)

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Expenses


	June 30, 2026		December 31, 2025
Accounts payable	$	30	$	48
Accrued employee-related obligations	71		103
Accrued indirect tax and government fees	5		20
Accruals for third-party services	85		76
Accrued other expenses	15		3
Total accounts payable and accrued expenses	$	206	$	250

Inventories - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Noncurrent portion of inventory	$ 2	$ 2

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash flows from operating activities:
Net income	$ 211	$ 65
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	4	5
Amortization of right-of-use assets	3	5
Stock-based compensation	20	14
Impairment of tangible and intangible assets	8	0
Loss on debt extinguishment	18	0
Unrealized loss on equity investments	0	1
Deferred income taxes	52	7
Impact from foreign exchange movements	1	(5)
Amortization of debt issuance costs	1	0
Other adjustments, net	0	1
Change in operating assets and liabilities:
Accounts receivable	(17)	15
Current inventories	3	22
Other current and noncurrent assets	(35)	31
Accrued legal and settlement expenses	(37)	(60)
Other current and noncurrent liabilities	(13)	131
Net cash provided by operating activities	220	233
Cash flows from investing activities:
Purchases of property and equipment	(27)	(22)
Purchases of in-process research and development and intangible assets	0	(1)
Purchases of investments in debt securities	(8)	(11)
Sales and maturities of debt securities	9	11
Net cash used in investing activities	(27)	(22)
Cash flows from financing activities:
Proceeds from the issuance of common stock	0	1
Cash paid for repurchases of common stock	(302)	(11)
Proceeds from debt, net	489	0
Repayments of debt	(333)	(8)
Transaction costs related to debt refinancing	(5)	0
Settlement of equity awards	(21)	(3)
Other	5	0
Net cash used in financing activities	(166)	(22)
Net increase in cash and cash equivalents	28	189
Exchange differences	0	1
Cash and cash equivalents at beginning of period	195	319
Cash and cash equivalents at end of period	$ 222	$ 510

Income Tax (Tables)

6 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rates

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


	Three Months Ended June 30,			Six Months Ended June 30,
	2026			2026
Total income before income taxes	$	160		$	276
Total income tax expense	38			65
Total effective tax rate	24		%	23		%


	Three Months Ended June 30,			Six Months Ended June 30,
	2025			2025
Total income before income taxes	$	62		$	121
Total income tax expense	44			56
Total effective tax rate	71		%	46		%

Schedule of Changes in Unrecognized Tax Benefits

Changes in unrecognized tax benefits are summarized as follows for the six months ended June 30, 2026.



Balance at December 31, 2025	$	5
Additions for tax positions of prior years	—


Balance at June 30, 2026	$	5

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 3	$ 4
Common stock, par value (in dollars per share)	$ 0.001	$ 0.50
Common stock, shares issued (in shares)	118	125

Accrued Litigation Settlement Expenses

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies Disclosure [Abstract]

Accrued Litigation Settlement Expenses

7. Accrued Litigation Settlement Expenses


	June 30, 2026						December 31, 2025
	Current		Non current		Total		Current		Non current		Total
Accrued litigation settlement expenses
Opioid litigation	14		42		56		28		52		80
Other	—		—		—		14		—		14
Total accrued litigation settlement expenses	$	14	$	42	$	56	$	42	$	52	$	94

Opioid litigation

The accrual of $56 million at June 30, 2026 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. During the six months ended June 30, 2026, payments totaling $26 million were made under the Opioid MDL settlement agreement related to obligations for 2025 and 2026.

Other

The final installment of $8 million related to an indemnity settlement with Reckitt Benckiser was paid in the six months ended June 30, 2026. The Company has no remaining obligations related to this matter.

See Note 13. Commitments and Contingencies for additional information on legal matters.

Earnings Per Share - Calculation of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Earnings Per Share [Abstract]
Net income	$ 122	$ 89	$ 18	$ 47	$ 211	$ 65
Basic weighted-average shares outstanding (in shares)	119		125		122	125
Effect of potentially dilutive securities:
Restricted stock awards (in shares)	5		1		5	1
Diluted weighted-average shares outstanding (in shares)	124		126		127	125
Basic earnings per share (in dollars per share)	$ 1.02		$ 0.15		$ 1.73	$ 0.53
Diluted earnings per share (in dollars per share)	$ 0.98		$ 0.14		$ 1.67	$ 0.52
Anti-dilutive securities excluded from computation of earnings per share (in shares)	0		0		0	0

- 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
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-Publisher FASB
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Reference 34: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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Reference 38: http://www.xbrl.org/2003/role/disclosureRef
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Reference 39: http://www.xbrl.org/2003/role/disclosureRef
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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Reference 52: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings Per Share

The table below summarizes the basic and diluted earnings per share calculation for each period:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Net income	$	122	$	18	$	211	$	65

Basic weighted-average shares outstanding	119		125		122		125
Effect of potentially dilutive securities:
Restricted stock awards1	5		1		5		1
Diluted weighted-average shares outstanding	124		126		127		125

Basic earnings per share	1.02		0.15		1.73		0.53
Diluted earnings per share	0.98		0.14		1.67		0.52

1No potential shares were excluded from the diluted earnings per share computation because of their antidilutive impact in the three and six months ended June 30, 2026 and three and six months ended June 30, 2025, respectively.

Financial Instruments and Fair Value Measurements (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of corporate debt securities	$ 27	$ 28
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of the convertible senior notes	$ 607

- Definition

Fair value portion of borrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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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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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 28
-Subparagraph (c)(1)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: 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 11: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

+ Details

Accounts Payable and Accrued Expenses

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Accounts Payable and Accrued Expenses

6. Accounts Payable and Accrued Expenses


	June 30, 2026		December 31, 2025
Accounts payable	$	30	$	48
Accrued employee-related obligations	71		103
Accrued indirect tax and government fees	5		20
Accruals for third-party services	85		76
Accrued other expenses	15		3
Total accounts payable and accrued expenses	$	206	$	250

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Millions	Jun. 30, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accounts payable	$ 30	$ 48
Accrued employee-related obligations	71	103
Accrued indirect tax and government fees	5	20
Accruals for third-party services	85	76
Accrued other expenses	15	3
Total accounts payable and accrued expenses	$ 206	$ 250

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Statement of Comprehensive Income [Abstract]
Net income	$ 122	$ 18	$ 211	$ 65
Other comprehensive income, net of tax
Foreign currency translation	1	2	1	3
Other comprehensive income	1	2	1	3
Total comprehensive income	$ 123	$ 20	$ 212	$ 69

- 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

Business Overview, Basis of Presentation, and Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2026
Accounting Policies [Abstract]
Business Overview, Basis of Presentation, and Recently Issued Accounting Standards	1. Business Overview, Basis of Presentation, and Recently Issued Accounting Standards Business Overview Indivior Pharmaceuticals, Inc. and its subsidiaries (together, "Indivior" or the "Company") is the market leader in long-acting injectable medications for opioid use disorder (OUD). The Company's core products include SUBLOCADE (buprenorphine extended-release monthly injection) and SUBOXONE Film (buprenorphine and naloxone sublingual film), both of which are treatments for OUD. Basis of Presentation The accompanying unaudited interim Condensed Consolidated Financial Statements and related notes should be read in conjunction with the audited Consolidated Financial Statements of Indivior Pharmaceuticals, Inc. and its subsidiaries and related notes as contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. The unaudited interim financial statements include all adjustments (consisting only of normal recurring adjustments) and accruals necessary in the judgment of management for a fair statement of the results for the periods presented. Certain prior‑period amounts have been reclassified to conform to the current‑period presentation. These reclassifications had no impact on previously reported net income, comprehensive income, or cash flows. The accounting policies of the Company are consistent with those disclosed in "Item 1. Financial Statements - Note 2. Summary of Significant Accounting Policies" of the Company's Annual Report on Form 10-K for the year ended December 31, 2025. Columns and rows within tables may not add due to rounding. Percentages and per share data have been calculated using actual, non-rounded figures. Use of Estimates The preparation of Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported. Significant estimates are used in determining items such as accruals for returns, incentives and rebates, certain accrued expenses, acquisitions, and ongoing litigation. Actual results may differ from those estimates. Recently Adopted Accounting Standards ASU 2024-04, Debt - Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, was issued in November 2024 and clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as induced conversions or debt extinguishments. ASU 2024-04 is effective for annual and interim periods beginning after December 15, 2025. The Company adopted ASU 2024-04 effective January 1, 2026 and applied the guidance on a prospective basis. The adoption of ASU 2024-04 did not have a material impact on the Company's condensed consolidated financial statements. ASU 2025-05, 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. The Company adopted ASU 2025-05 effective January 1, 2026 and applied the guidance on a prospective basis. The adoption of ASU 2025‑05 did not have a material impact on the Company’s condensed consolidated financial statements. ASU 2025‑07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share‑Based Noncash Consideration from a Customer in a Revenue Contract refines the scope of derivative accounting under Topic 815 by introducing a new scope exception for certain contracts or embedded features that are not exchange traded and have underlyings based on the operations or activities specific to one of the parties to the contract. In addition, the ASU clarifies that share‑based noncash consideration received from a customer in exchange for goods or services is initially accounted for under Topic 606, Revenue from Contracts with Customers, unless and until the entity’s right to receive or retain such consideration becomes unconditional. The Company early adopted ASU 2025‑07 effective January 1, 2026 and applied the guidance on a prospective basis. The adoption of ASU 2025‑07 did not have a material impact on the Company’s condensed consolidated financial statements. 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 annual periods beginning after December 31, 2026 and interim 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 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 2025-06 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.

Subsequent Events (Details) - Subsequent Event $ in Millions		3 Months Ended
	Aug. 01, 2026 USD ($) shares	Dec. 31, 2026 USD ($) individual
Unsecured Debt \| Acquisition Term Loan
Subsequent Event [Line Items]
Commitments to extend credit	$ 650
Supernus Pharmaceuticals, Inc.
Subsequent Event [Line Items]
Share exchange ratio \| shares	1.5401
Termination fee	$ 174
Supernus Pharmaceuticals, Inc. \| Supernus Pharmaceuticals, Inc.
Subsequent Event [Line Items]
Termination fee	$ 101
Forecast
Subsequent Event [Line Items]
Number of Individuals on Board of Directors \| individual		8
Number of individuals on Board of Directors nominated by each company \| individual		4
Forecast \| Indivior Stockholders
Subsequent Event [Line Items]
Stockholders ownership percentage		56.50%
Forecast \| Supernus Stockholders
Subsequent Event [Line Items]
Stockholders ownership percentage		43.50%
Forecast \| Supernus Pharmaceuticals, Inc. \| Special Dividend, Option One
Subsequent Event [Line Items]
Cash dividend		$ 1,000
Forecast \| Supernus Pharmaceuticals, Inc. \| Special Dividend, Options Two
Subsequent Event [Line Items]
Cash dividend		500
Dividend payment right		$ 530

Segment, Geographic and Other Revenue Information

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Segment, Geographic and Other Revenue Information

2. Segment, Geographic and Other Revenue Information

The Company operates in a single operating and reportable segment for all periods presented and the Chief Executive Officer has been identified as the chief operating decision maker (the “CODM”). The CODM reviews the Company's financial information on a consolidated basis for purposes of allocating resources and evaluating performance. The CODM uses income from operations to measure the profitability of the segment. These amounts are reported on the Condensed Consolidated Statements of Operations. The measure of segment assets is reported on the Condensed Consolidated Balance Sheets as total consolidated assets.

Effective in the first quarter of 2026, the Company updated the presentation of segment operating expenses provided to the CODM. Amounts previously reported separately as Sales and Marketing and General and Administrative expenses are now presented on a combined basis as Selling, General and Administrative expenses. This change reflects how segment information is currently reviewed by the CODM. Prior‑period segment information has been recast to conform to the current‑period presentation.

The financial data provided to the CODM is as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
US:
SUBLOCADE*	$	238	$	195	$	455	$	359
Sublingual & other	57		52		107		107

PERSERIS1	5		8		10		12
Total U.S.	300		256		572		478
Rest of World	43		46		88		90
Net revenue	343		302		660		568
Cost of sales	50		52		90		96
Gross profit	294		250		570		472

Operating expenses:
Selling, general and administrative	122		158		245		291
Research and development	12		21		28		43



Total operating expenses	134		179		273		334

Operating income	160		72		297		138

Other (income) and expenses:
Interest (income)	(3)		(6)		(5)		(10)
Interest expense	2		15		9		27
Loss on debt extinguishment	—		—		18		—
Income before income taxes	160		62		276		121

Income tax expense	38		44		65		56

Net income	$	122	$	18	$	211	$	65

*Total SUBLOCADE net revenue	$	253	$	209	$	486	$	385

Depreciation and amortization	$	2	$	3	$	4	$	5
Stock-based compensation expense	$	11	$	8	$	20	$	14

1Marketing and promotional activities for PERSERIS were discontinued in 2024.

Significant segment expenses within net income include cost of sales, selling, general and administrative, and research and development at the consolidated level. Other segment items within net income include operating income, interest (income), interest expense, loss on debt extinguishment, and income tax expense. The Company's 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.

Revenue recognized from performance obligations satisfied in previous periods was $36 million and $64 million in the three and six months ended June 30, 2026 and $26 million and $45 million during the three and six months ended June 30, 2025, respectively.

- Definition

The entire disclosure for segment reporting.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

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+ Details

Property, Plant, and Equipment, Net - Narrative (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
Property, Plant, and Equipment [Abstract]
Capital expenditures included in accounts payable and accrued expenses	$ 4	$ 6

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
Net revenue	$ 343		$ 302		$ 660	$ 568
Cost of sales	50		52		90	96
Gross profit	294		250		570	472
Operating expenses:
Selling, general and administrative	122		158		245	291
Research and development	12		21		28	43
Total operating expenses	134		179		273	334
Operating income	160		72		297	138
Other (income) and expenses:
Interest (income)	(3)		(6)		(5)	(10)
Interest expense	2		15		9	27
Loss on debt extinguishment	0		0		18	0
Income before income taxes	160		62		276	121
Income tax expense	38		44		65	56
Net income	$ 122	$ 89	$ 18	$ 47	$ 211	$ 65
Earnings per share
Basic (in dollars per share)	$ 1.02		$ 0.15		$ 1.73	$ 0.53
Diluted (in dollars per share)	$ 0.98		$ 0.14		$ 1.67	$ 0.52
Shares used in computing earnings per share
Basic (in shares)	119		125		122	125
Diluted (in shares)	124		126		127	125

Earnings Per Share

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Abstract]

Earnings Per Share

10. Earnings Per Share

The table below summarizes the basic and diluted earnings per share calculation for each period:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Net income	$	122	$	18	$	211	$	65

Basic weighted-average shares outstanding	119		125		122		125
Effect of potentially dilutive securities:
Restricted stock awards1	5		1		5		1
Diluted weighted-average shares outstanding	124		126		127		125

Basic earnings per share	1.02		0.15		1.73		0.53
Diluted earnings per share	0.98		0.14		1.67		0.52

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.

The Notes are evaluated for dilution using the if‑converted method. For the three and six months ended June 30, 2026, as the average market price of the Company's common stock did not exceed the conversion price of $41.66, no incremental shares were included in diluted weighted-average shares outstanding.

Segment, Geographic and Other Revenue Information - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2026 USD ($) segment	Jun. 30, 2025 USD ($) segment	Jun. 30, 2026 USD ($) segment	Jun. 30, 2025 USD ($) segment
Segment Reporting [Abstract]
Number of operating segments	1	1	1	1
Number of reportable segments	1	1	1	1
Revenue recognized from performance obligation satisfied in previous period \| $	$ 36	$ 26	$ 64	$ 45

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. Commitments and Contingencies Legal Proceedings and Contingencies The Company records accruals for loss contingencies associated with legal matters when it is probable a liability will be incurred and the amount of loss can be reasonably estimated. This note also discusses certain legal matters for which a loss is reasonably possible, including some for which the Company cannot reasonably estimate the amount or range of possible loss, including because the claims remain at an early stage, are not fully developed, or the information necessary to evaluate the claims is not yet available. Adverse outcomes to such litigation, if any, could have a material impact to the Company. Legal proceedings or threats of legal proceedings for which the Company believes the possibility of loss is remote are not discussed in this note. Dental Allegations The Company has been named as a defendant in numerous lawsuits alleging that SUBOXONE Film was defectively designed and caused dental injury, and that the Company failed to properly warn of the risks of such injuries. The plaintiffs generally seek compensatory damages, as well as punitive damages and attorneys’ fees and costs. Plaintiffs and potential plaintiffs related to these lawsuits generally can be grouped as follows: As of July 24, 2026, approximately 1,967 cases naming approximately 26,307 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 July 24, 2026, the plaintiffs had reduced the number of Schedule A claimants to approximately 4,854. 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 950 other individuals in Delaware, New Jersey, and Virginia. Complaints have not yet been filed on behalf of the tolled individuals. 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. The MDL cases are in their preliminary stages. Any bellwether trials in the MDL would not occur until the end of the first quarter of 2028 at the earliest. The Company has begun its evaluation of the claims, believes it has meritorious defenses, and intends to vigorously defend itself. Given the status and preliminary stage of litigation, no estimate of possible loss can be made at this time. 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. Civil Opioid Litigation The Company is named as a defendant in a number of 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. Oh.) (the “Opioid MDL”). As previously disclosed, the Company in January 2026 finalized settlement of all cases involving (i) cities, counties and other government subdivisions of 49 states, including, in some instances, school districts and hospitals, along with the District of Columbia (DC) and (ii) a number of territories; and in 2025 finalized a separate settlement with the tribal nations (collectively, the "Master Settlement Agreements"). The Company separately reached a settlement in principle with Maryland as discussed below, as Maryland and its subdivisions did not join the Master Settlement Agreements. The Master Settlement Agreements include these states, DC, and certain territories along with government subdivisions (upwards of 10,000 subdivisions) and tribal nations that filed suit or never filed suit, and the parties are in the process of filing appropriate materials in the Opioid MDL to release these claims per the settlement agreement. Additionally, the Master Settlement Agreements released certain cases with similar allegations pending outside the Opioid MDL. Those cases have been dismissed or are in the process of being dismissed per the Master Settlement Agreements. Once the process of dismissing these settled cases per the Master Settlement Agreements is completed (and if the Maryland settlement agreement in principle is finalized), the Company should be a party to only the following cases in the Opioid MDL: •26 cases filed by private individual plaintiffs who have asserted claims relating to neonatal abstinence syndrome ("NAS"). Since a requirement by the court in the MDL to file "fact sheets" related to their cases, over 100 plaintiffs have had their cases dismissed or have dismissed their cases against the Company. •cases filed by one third party payor, one charitable organization and seven individual plaintiffs. In each of these cases the Company is not the only defendant. The Company expects that all lawsuits outside the Opioid MDL with allegations similar to the Opioid MDL will be dismissed with the exception of the West Virginia NAS matters, where 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. With respect to the cases still pending that it does not anticipate will be dismissed, the Company has begun its evaluation of all of the claims, believes it has meritorious defenses, and intends to vigorously defend itself. Given the status and preliminary stage of litigation in these cases, no estimate of possible loss for those matters 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 representative action was struck out and affirmed on appeal, so only the multiparty action remains. The claims made in the multiparty action generally allege that Indivior PLC (now known as Indivior Limited) violated the U.K. Financial Services and Markets Act 2000 (“FSMA 2000”) by making false or misleading statements or material omissions in public disclosures, including the 2014 Demerger Prospectus, regarding an alleged product-hopping scheme regarding the switch from SUBOXONE Tablets to SUBOXONE Film. In the second half of 2025, those certain shareholders served their "Particulars of Claim" related to the multiparty action and the Company served its Defence. The parties have exchanged certain limited information related to the Particulars of Claim and the Defence since that time. The first case management conference occurred on July 23-24, 2026, at which the court directed a split trial. The first trial, covering certain matters going to liability (in particular, whether the Company's published information was misleading / contained material omissions, and whether the directors were aware of any such misstatements or omissions), will be scheduled for Q4 2028 for 8 weeks. A decision would not be expected in this trial until the first half of 2029. Following the first trial, if the Company is found liable, the parties would then work to schedule a second trial, which likely would not occur until late 2030 at the earliest. 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. 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.

Segment, Geographic and Other Revenue Information - Financial Data Provided to the CODM (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Segment Reporting [Line Items]
Net revenue	$ 343		$ 302		$ 660	$ 568
Cost of sales	50		52		90	96
Gross profit	294		250		570	472
Operating expenses:
Selling, general and administrative	122		158		245	291
Research and development	12		21		28	43
Total operating expenses	134		179		273	334
Operating income	160		72		297	138
Other (income) and expenses:
Interest (income)	(3)		(6)		(5)	(10)
Interest expense	2		15		9	27
Loss on debt extinguishment	0		0		18	0
Income before income taxes	160		62		276	121
Income tax expense	38		44		65	56
Net income	122	$ 89	18	$ 47	211	65
Depreciation and amortization					4	5
Stock-based compensation expense	11		8		20	14
Reportable Segment
Segment Reporting [Line Items]
Net revenue	343		302		660	568
Cost of sales	50		52		90	96
Gross profit	294		250		570	472
Operating expenses:
Selling, general and administrative	122		158		245	291
Research and development	12		21		28	43
Total operating expenses	134		179		273	334
Operating income	160		72		297	138
Other (income) and expenses:
Interest (income)	(3)		(6)		(5)	(10)
Interest expense	2		15		9	27
Loss on debt extinguishment					18	0
Income before income taxes	160		62		276	121
Income tax expense	38		44		65	56
Net income	122		18		211	65
Depreciation and amortization	2		3		4	5
Stock-based compensation expense	11		8		20	14
Reportable Segment \| SUBLOCADE
Segment Reporting [Line Items]
Net revenue	253		209		486	385
Reportable Segment \| US
Segment Reporting [Line Items]
Net revenue	300		256		572	478
Reportable Segment \| US \| SUBLOCADE
Segment Reporting [Line Items]
Net revenue	238		195		455	359
Reportable Segment \| US \| Sublingual & other
Segment Reporting [Line Items]
Net revenue	57		52		107	107
Reportable Segment \| US \| PERSERIS
Segment Reporting [Line Items]
Net revenue	5		8		10	12
Reportable Segment \| Rest of World
Segment Reporting [Line Items]
Net revenue	$ 43		$ 46		$ 88	$ 90

Income Tax - Narrative (Details)	3 Months Ended		6 Months Ended
Income Tax - Narrative (Details)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Tax Disclosure [Abstract]
Effective tax rate	24.00%	71.00%	23.00%	46.00%

Debt	6 Months Ended
Debt	Jun. 30, 2026
Debt Disclosure [Abstract]
Debt	8. Debt Convertible Senior Notes Due 2031 On March 17, 2026, the Company completed an offering of $500 million aggregate principal amount of 0.625% Convertible Senior Notes due 2031 (the "Notes"), which included an option to purchase up to an additional $50 million aggregate principal amount of the Notes granted to the initial purchasers, which was exercised in full (the "Convertible Notes Offering"). The Notes were offered at par and will mature on March 15, 2031, unless earlier converted, redeemed, or repurchased. At issuance, net proceeds to the Company were approximately $486 million, after deducting initial purchasers' discounts, commissions, and estimated offering expenses of approximately $14 million. The Notes are senior, unsecured obligations of the Company, ranking equally in right of payment with all existing and future senior, unsecured indebtedness. The Notes are structurally subordinated to all indebtedness and other liabilities of the Company's subsidiaries. The Notes bear interest at 0.625% per annum, payable semi-annually in arrears on March 15 and September 15 of each year, commencing September 15, 2026. Interest expense related to the Notes is included in interest expense in the consolidated statement of operations. Holders may convert their Notes at their option prior to the close of business on December 15, 2030, only upon satisfaction of one or more of the following conditions: (1) during any calendar quarter commencing after June 30, 2026, if the last reported sale price of the Company's common stock exceeds 130% of the conversion price of $41.66 per share for at least 20 of the 30 consecutive trading days ending on the last trading day of the immediately preceding calendar quarter; (2) during the five business days immediately following any 10-consecutive trading day period in which the trading price per one thousand USD principal amount of Notes was less than 98% of the product of the last reported sale price of the Company's common stock and the applicable conversion rate; (3) upon the occurrence of certain corporate events or distributions on the Company's common stock; or (4) if the Company calls the Notes for redemption. On or after December 16, 2030, through the second scheduled trading day immediately preceding the maturity date, holders may convert their Notes at any time. The initial conversion rate is 24.0033 shares of common stock per one thousand USD principal amount of Notes, equivalent to an initial conversion price of approximately $41.66 per share, a premium of approximately 35% to the last reported sale price of $30.86 per share on March 12, 2026. The conversion rate is subject to adjustment upon the occurrence of certain events as described in the indenture. If a fundamental change occurs or the Company exercises its optional redemption right, a higher make-whole conversion rate will apply, subject to a maximum conversion rate of 32.4044 shares per one thousand USD principal amount. The maximum number of shares of common stock issuable upon conversion of the Notes, including at the maximum make-whole conversion rate, is approximately 16,202,200 shares. Upon conversion, the Company will satisfy its conversion obligation through combination settlement, consisting of cash equal to the lesser of (i) the aggregate principal amount of Notes being converted or (ii) the daily conversion value during the applicable 25‑trading‑day observation period based on the volume‑weighted average price (“VWAP”) of the Company’s common stock, plus shares of common stock for any excess conversion value above such cash amount. The Company may also elect to settle conversions entirely in cash. On or after March 20, 2029 and on or before the 25th scheduled trading day before the maturity date, the Company may redeem the Notes, in whole or in part, at a cash redemption price equal to the principal amount plus accrued and unpaid interest, provided that the Notes are freely tradable and the last reported sale price of the Company's common stock exceeds 130% of the conversion price for at least 20 of the 30 consecutive trading days ending on the trading day immediately before the redemption notice is sent. If a fundamental change occurs, holders may require the Company to repurchase their Notes at a cash repurchase price equal to 100% of the principal amount plus accrued and unpaid interest. As of June 30, 2026, the carrying value of the Notes was $487 million, net of unamortized issuance costs of $13 million, and the effective interest rate of the Notes was 1.17%. As of June 30, 2026, the Notes were not convertible and were classified as a long-term liability on the condensed consolidated balance sheet. Repayment of Prior Indebtedness In March 2026, the Company used a portion of the proceeds from the Notes to repay in full the $333 million outstanding balance under its Note Purchase Agreement dated November 4, 2024, resulting in an $18 million loss on debt extinguishment recognized in the condensed consolidated statement of operations for the six months ended June 30, 2026.

Restructuring - Narrative (Details) $ in Millions	6 Months Ended
Restructuring - Narrative (Details) $ in Millions	Jun. 30, 2026 USD ($)
Phase I of the Indivior Action Agenda
Restructuring Cost and Reserve [Line Items]
Cumulative restructuring charges incurred since inception	$ 140
Restructuring charges	13
Additional costs expected	0
Phase I of the Indivior Action Agenda \| Location, Statement of Income, Balance [Axis]: us-gaap:ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost
Restructuring Cost and Reserve [Line Items]
Restructuring charges	9
Phase I of the Indivior Action Agenda \| Location, Statement of Income, Balance [Axis]: us-gaap:SellingGeneralAndAdministrativeExpense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4
Cease Phase 3 Development of INDV-6001 and Not Advance INDV-2000 Internally
Restructuring Cost and Reserve [Line Items]
Cumulative restructuring charges incurred since inception	6
Additional costs expected	0
Cease Phase 3 Development of INDV-6001 and Not Advance INDV-2000 Internally \| Location, Statement of Income, Balance [Axis]: us-gaap:ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost
Restructuring Cost and Reserve [Line Items]
Restructuring charges	5
Cease Phase 3 Development of INDV-6001 and Not Advance INDV-2000 Internally \| Location, Statement of Income, Balance [Axis]: us-gaap:SellingGeneralAndAdministrativeExpense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1

- 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

Inventories

6 Months Ended

Jun. 30, 2026

Inventory Disclosure [Abstract]

Inventories

4. Inventories

Inventories consist of the following:


	June 30, 2026		December 31, 2025
Raw materials and consumables	$	30	$	31
Work in progress	40		49
Finished goods	81		75
Total Inventories, net	$	152	$	154

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 June 30, 2026 and December 31, 2025, the noncurrent portion of inventory was $2 million and $2 million, respectively, and consisted primarily of raw materials and consumables.

Income Tax

6 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Income Tax

3. Income Tax

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


	Three Months Ended June 30,			Six Months Ended June 30,
	2026			2026
Total income before income taxes	$	160		$	276
Total income tax expense	38			65
Total effective tax rate	24		%	23		%

On January 26, 2026, the Company completed a redomiciliation to the United States, which resulted in a change in the applicable statutory income tax rate from the U.K. rate of 25% to the U.S. federal statutory rate of 21%.

The Company's income tax rate for the three and six months ended June 30, 2026 of 24% and 23%, respectively differs from the U.S. federal statutory rate of 21%, primarily driven by a U.K. global minimum top-up tax, disallowed expenses, and a write-off of U.K. Net Operating Losses, partially offset by U.K. innovation deductions.


	Three Months Ended June 30,			Six Months Ended June 30,
	2025			2025
Total income before income taxes	$	62		$	121
Total income tax expense	44			56
Total effective tax rate	71		%	46		%

The Company's income tax rate for the three months ended June 30, 2025 of 71% differs from the U.K. federal statutory rate of 25%, primarily due to a tax reserve on a U.K. HMRC settlement which became probable during the quarter, partially offset by U.K. innovation deductions. The HMRC settlement relates to aspects of prior years' intercompany financing arrangements and is not expected to impact our future tax rates.

The Company's income tax rate for the six months ended June 30, 2025 of 46% differs from the U.K. federal statutory rate of 25%, primarily due to a tax reserve on a U.K. HMRC settlement which became probable during the quarter, U.K. global minimum top-up tax, share based compensation shortfall tax expense and a valuation allowance against corporate interest limitation carryforwards, partially offset by U.K. innovation deductions and intragroup financing transactions.

The Company is subject to income taxation in many jurisdictions. Unrecognized tax benefits reflect the differences between tax positions the Company has taken or expect to take on income tax returns and the amounts recognized in its 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 the Company's control.

Changes in unrecognized tax benefits are summarized as follows for the six months ended June 30, 2026.



Balance at December 31, 2025	$	5
Additions for tax positions of prior years	—


Balance at June 30, 2026	$	5

During the three months ended June 30, 2026 there were no material changes to the Company's unrecognized tax benefit when compared to the year ended December 31, 2025.

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

The Company files income tax returns in the U.S., U.K., and in various foreign, state and local jurisdictions. The Company is subject to tax audits in the various jurisdictions until the respective statutes of limitations 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. U.K. and U.S. state and local audits covering 2018 - 2023 are ongoing.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Stockholders' Equity	6 Months Ended
Stockholders' Equity	Jun. 30, 2026
Equity [Abstract]
Stockholders' Equity	11. Stockholders' Equity Share Repurchase Program In February 2026, the Company's Board of Directors authorized a share repurchase program of up to $400 million of the Company’s common stock over a period of up to 18 months. Repurchases may be made from time to time in open market transactions, privately negotiated transactions, accelerated share repurchase arrangements or other transactions, subject to market conditions, applicable legal requirements and other relevant factors. During the three months ended March 31, 2026, the Company repurchased 3,974,153 shares of its common stock at an average price of $31.45 per share for total consideration of $125 million. On May 1, 2026, the Company entered into an accelerated share repurchase agreement (the "ASR Agreement") to repurchase $175 million of the Company’s common stock under the $400 million share repurchase program described above. Pursuant to the terms of the ASR Agreement, the Company made an up-front payment totaling $175 million and received an initial delivery of 3,717,473 shares. The initial share delivery represented approximately 80 percent of the total shares expected to be repurchased under the ASR Agreement. The final number of shares repurchased under the ASR Agreement was determined based on the volume-weighted average price of the Company’s common stock during the term of the ASR Agreement, subject to adjustments in accordance with the terms of the agreement. The Company received additional settlement deliveries of 281,207 shares on June 1, 2026 and 665,860 shares on June 2, 2026, and the ASR Agreement was settled on June 2, 2026. In total, the Company repurchased 4,664,540 shares under the ASR at an average price of approximately $37.52 per share. As of June 30, 2026, $100 million remained available for future repurchases under the share repurchase program. The shares repurchased during the period were retired and recorded as a reduction of stockholders’ equity.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Inventories (Tables)

6 Months Ended

Jun. 30, 2026

Inventory Disclosure [Abstract]

Schedule of Current Inventories

Inventories consist of the following:


	June 30, 2026		December 31, 2025
Raw materials and consumables	$	30	$	31
Work in progress	40		49
Finished goods	81		75
Total Inventories, net	$	152	$	154

Schedule of Noncurrent Inventories

Inventories consist of the following:


	June 30, 2026		December 31, 2025
Raw materials and consumables	$	30	$	31
Work in progress	40		49
Finished goods	81		75
Total Inventories, net	$	152	$	154

Income Tax - Changes in Unrecognized Tax Benefits (Details) $ in Millions	6 Months Ended
	Jun. 30, 2026 USD ($)
Unrecognized Tax Benefits [Roll Forward]
Beginning balance	$ 5
Additions for tax positions of prior years	0
Ending balance	$ 5