Abbott (NYSE: ABT) details Q4 and 2025 results, non-GAAP use

Rhea-AI Filing Summary

Abbott Laboratories filed a current report to note that it announced its results of operations for the fourth quarter and full year 2025 on January 22, 2026. The detailed financial results are provided in a separate news release furnished as Exhibit 99.1.

Abbott explains that the news release uses several non-GAAP financial measures, including net earnings excluding specified items. These measures adjust for items such as acquisition and restructuring expenses, legal reserves, fair value changes in contingent consideration, certain regulatory costs, various tax-related items, and excess tax benefits from share-based compensation. The measures also exclude intangible amortization expense so management can assess performance without these costs.

Management believes these non-GAAP measures give investors additional insight into ongoing business performance and uses them internally to monitor the business, while cautioning that they should be considered alongside, and not as a replacement for, GAAP metrics.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

_______________________________________________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

January 22, 2026

Date of Report (Date of earliest event reported)

ABBOTT LABORATORIES

(Exact name of registrant as specified in charter)

_______________________________________________________

Illinois

1-2189

36-0698440

(State or other Jurisdiction of Incorporation)

(Commission File Number)

(IRS Employer Identification  No.)

_______________________________________________________

100 Abbott Park Road

Abbott Park, Illinois 60064-6400

(Address of principal executive offices)(Zip Code)

Registrant’s telephone number, including area code: (224) 667-6100

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o			Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o			Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o			Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o			Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities Registered Pursuant to Section 12(b) of the Act:

Title of Each Class			Trading Symbol(s)			Name of Each Exchange on Which Registered
Common Shares, Without Par Value			ABT			New York Stock Exchange NYSE Texas

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company o

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

Item 2.02    Results of Operations and Financial Condition

On January 22, 2026, Abbott Laboratories announced its results of operations for the fourth quarter and full year 2025.

Furnished as Exhibit 99.1, and incorporated herein by reference, is the news release issued by Abbott announcing those results. In that news release, Abbott uses various non-GAAP financial measures including, among others, net earnings excluding specified items. These non-GAAP financial measures adjust for factors that are unusual or unpredictable, such as expenses primarily associated with acquisitions, restructuring actions, legal reserves, fair value adjustments to the contingent consideration related to business acquisitions, certain regulatory costs, adjustments related to prior recognition of a significant non-cash deferred tax benefit, tax benefits associated with specified items, net tax benefit as a result of the resolution of various tax positions related to prior years, and excess tax benefits associated with share-based compensation. These non-GAAP financial measures also exclude intangible amortization expense to provide greater visibility on the results of operations excluding these costs, similar to how Abbott’s management internally assesses performance. Abbott’s management believes the presentation of these non-GAAP financial measures provides useful information to investors regarding Abbott’s results of operations as these non-GAAP financial measures allow investors to better evaluate ongoing business performance. Abbott’s management also uses these non-GAAP financial measures internally to monitor performance of the businesses. Abbott, however, cautions investors to consider these non-GAAP financial measures in addition to, and not as a substitute for, financial measures prepared in accordance with GAAP.

Item 9.01    Financial Statements and Exhibits

Exhibit No.						Exhibit
99.1						Press Release dated January 22, 2026 (furnished pursuant to Item 2.02).
104						Cover Page Interactive Data File (the cover page XBRL tags are embedded in the Inline XBRL document).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

			ABBOTT LABORATORIES
Date: January 22, 2026			By:			/s/ Philip P. Boudreau
						Philip P. Boudreau
						Executive Vice President, Finance and Chief Financial Officer

FAQ

What did Abbott Laboratories (ABT) disclose in its January 22, 2026 Form 8-K?

Abbott Laboratories disclosed that on January 22, 2026 it announced its results of operations for the fourth quarter and full year 2025. The detailed results are contained in a news release furnished as Exhibit 99.1 to the Form 8-K.

Which periods are covered by Abbott Laboratories' latest results in this 8-K for ABT?

The current report states that Abbott Laboratories announced its results of operations for the fourth quarter 2025 and the full year 2025, with the full financial details presented in Exhibit 99.1.

What is Exhibit 99.1 in Abbott Laboratories' January 22, 2026 Form 8-K?

Exhibit 99.1 is the press release dated January 22, 2026 that contains Abbott Laboratories' fourth quarter and full year 2025 results. It is furnished pursuant to Item 2.02, Results of Operations and Financial Condition.

Which non-GAAP financial measures does Abbott Laboratories highlight in this ABT filing?

Abbott highlights non-GAAP financial measures such as net earnings excluding specified items. These measures adjust for items like acquisition and restructuring expenses, legal reserves, fair value changes in contingent consideration, certain regulatory costs, tax-related items, excess tax benefits on share-based compensation, and exclude intangible amortization expense.

Why does Abbott Laboratories use non-GAAP financial measures in its 2025 results?

Abbott states that management believes its non-GAAP financial measures provide useful information to investors by helping them better evaluate ongoing business performance. The measures remove unusual or unpredictable items and intangible amortization expense, and are also used internally to monitor business performance.

How does Abbott Laboratories advise investors to use its non-GAAP metrics?

Abbott cautions that investors should consider its non-GAAP financial measures in addition to, and not as a substitute for, financial measures prepared in accordance with GAAP. The company positions them as a supplemental view of performance.