Amgen Inc. filed an 8-K on November 3, 2026, reporting its unaudited results of operations for the three and nine months ended September 30, 2026, along with its unaudited financial position as of September 30, 2026.

Key Highlights

  • Reporting period: Unaudited results cover the three and nine months ended September 30, 2026, and the unaudited financial position as of that date.
  • Non-GAAP measures disclosed: The press release includes non-GAAP earnings per share, operating income, operating margin, tax rate, operating expenses, cost of sales, R&D expenses, and selling, general and administrative expenses.
  • Free Cash Flow defined: The company disclosed Free Cash Flow as operating cash flow minus capital expenditures, both determined in accordance with GAAP.
  • Non-GAAP exclusions: Excluded items include acquisition-related expenses, restructuring and cost savings charges, gains and losses on equity securities, certain legal-proceeding items, and changes in fair value of contingent consideration liabilities.
  • Signing officer: The filing was signed by Thomas J.W. Dittrich, Executive Vice President and Chief Financial Officer, on November 3, 2026.

Amgen's Third Quarter 2026 Earnings Disclosure and Non-GAAP Reconciliation

Amgen Inc. (NASDAQ:AMGN) furnished an 8-K to the SEC on November 3, 2026, under Item 2.02 (Results of Operations and Financial Condition). According to the filing, the company issued a press release on the same date announcing unaudited results for the three and nine months ended September 30, 2026, along with its unaudited financial position as of that date. The full text of the press release was furnished as Exhibit 99.1.

The filing disclosed that the press release includes several non-GAAP financial measures, with reconciliations to the most directly comparable GAAP measures also included in that release. According to the filing, the company "believes that this presentation of non-GAAP financial measures provides useful supplementary information to, and facilitates additional analysis by, investors." The company stated that non-GAAP measures are used internally for budgeting, financial planning, resource allocation, and evaluation of results relative to incentive compensation targets. The filing also specified that these measures are "in addition to, not a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP."

Costs excluded from GAAP results to arrive at non-GAAP figures, as described in the filing, fall into three broad categories: acquisition-related expenses (primarily amortization and impairment of intangible assets and acquired inventory fair-value step-ups), net charges from restructuring and cost savings initiatives (including facilities charges, asset impairments, accelerated depreciation, and severance), and other items such as equity securities gains and losses, certain legal-proceeding items, and contingent consideration liability fair-value changes. The filing noted that the tax effect of each adjustment reflects the applicable tax treatment and rate in the relevant jurisdiction.

What Was Disclosed

Amgen filed an 8-K on November 3, 2026, furnishing its Q3 2026 earnings press release as an exhibit. The filing detailed the non-GAAP financial measures included in that press release and the specific items excluded from GAAP results to calculate each measure.