{"id":959945,"date":"2026-05-07T16:05:49","date_gmt":"2026-05-07T20:05:49","guid":{"rendered":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/"},"modified":"2026-05-07T16:05:49","modified_gmt":"2026-05-07T20:05:49","slug":"amneal-reports-first-quarter-2026-financial-results","status":"publish","type":"post","link":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/","title":{"rendered":"Amneal Reports First Quarter 2026 Financial Results"},"content":{"rendered":"
\n

\n \u2012\u00a0<\/em>
\n Q1 2026<\/em>
\n Net Revenue of <\/em>
\n $723 million<\/em>
\n ; GAAP Net <\/em>
\n Income<\/em>
\n of <\/em>
\n $62 million<\/em>
\n ; Diluted <\/em>
\n Income<\/em>
\n per Share of <\/em>
\n $0.19<\/em>
\n \u2012<\/em>
\n
\n \u2012 Adjusted EBITDA of <\/em>
\n $202 million<\/em>
\n ; Adjusted Diluted EPS of <\/em>
\n $0.27<\/em>
\n \u2012<\/em>
\n
\n \u2012 No Change from Preliminary Results Previously Announced on April 22, 2026 \u2012<\/em>
\n
\n \u2012 Affirms Previously Announced Increase in <\/em>
\n 2026<\/em>
\n Full Year Guidance \u2012<\/em>\n <\/p>\n

BRIDGEWATER, N.J., May 07, 2026 (GLOBE NEWSWIRE) — Amneal Pharmaceuticals, Inc. (Nasdaq: AMRX)<\/strong> (\u201cAmneal\u201d or the \u201cCompany\u201d) today announced its results for the first quarter ended March\u00a031, 2026.<\/p>\n

\u201cAmneal delivered a very strong start to 2026, reflecting the strength of our diversified business and multiple growth drivers across the portfolio. Our Specialty business continues to perform exceptionally well, led by CREXONT\u00ae<\/sup> and the recent launch of BREKIYA\u00ae<\/sup> autoinjector, alongside a strong cadence of key launches in Affordable Medicines. We are entering the Kashiv transaction from a position of strength, at a time when we see an extended period of accelerated growth ahead with no shortage of opportunities across our core businesses. Combined with our very strong first quarter results, we are pleased to affirm our previously announced increase in our full year 2026 guidance,\u201d said Chirag and Chintu Patel, Co-Founders and Co-Chief Executive Officers of Amneal.<\/p>\n

\n First<\/strong>
\n Quarter <\/strong>
\n 2026<\/strong>
\n Results<\/strong>
\n
Net revenue in the first quarter of 2026 was $723 million, an increase of 4% compared to $695 million in the first quarter of 2025. Specialty net revenue increased 23%, driven by key branded products, including CREXONT\u00ae<\/sup>, BREKIYA\u00ae<\/sup> autoinjector, and UNITHROID\u00ae<\/sup>. Affordable Medicines net revenue increased 2%, driven by strong performance of our complex portfolio, including women\u2019s health and ADHD medicines. AvKARE net revenue declined 4% as growth in the government channel was offset by a decline in the low margin distribution channel. This continued portfolio shift drove a 750 basis point and 510 basis point increase in gross margin and adjusted gross margin, respectively, in the first quarter of 2026, compared to the prior year.<\/p>\n

Net income attributable to Amneal Pharmaceuticals, Inc. was $62 million in the first quarter of 2026 compared to net income of $12 million in the first quarter of 2025, an increase of 411%, reflecting higher revenue and gross profit.<\/p>\n

Adjusted EBITDA in the first quarter of 2026 was $202 million, an increase of 19% compared to the first quarter of 2025, reflecting higher revenue and gross profit.<\/p>\n

Diluted income per share in the first quarter of 2026 was $0.19 compared to diluted income per share of $0.04 for the first quarter of 2025, an increase of 375%, due to the aforementioned factors. Adjusted diluted earnings per share in the first quarter of 2026 was $0.27, an increase of 29% compared to $0.21 for the first quarter of 2025.<\/p>\n

The Company presents GAAP and adjusted (non-GAAP) quarterly results. Please refer to the \u201cNon-GAAP Financial Measures\u201d section and the accompanying GAAP to non-GAAP reconciliation tables for more information.<\/p>\n

\n Affirming Previously Announced (on April 22, 2026) Increased <\/strong>
\n 2026<\/strong>
\n Full Year Guidance<\/strong>\n <\/p>\n\n\n\n\n\n\n\n\n
Net revenue<\/td>\n$3.05 billion – $3.15 billion<\/td>\n<\/tr>\n
Adjusted EBITDA (1)<\/sup><\/td>\n$740 million – $770 million<\/td>\n<\/tr>\n
Adjusted diluted EPS (2)<\/sup><\/td>\n$0.95 – $1.05<\/td>\n<\/tr>\n
Operating cash flow (3)<\/sup><\/td>\n$350 million – $400 million<\/td>\n<\/tr>\n
Operating cash flow, excluding discrete items (4)<\/sup><\/td>\n$375 million – $425 million<\/td>\n<\/tr>\n
Capital expenditures (5)<\/sup><\/td>\n~$110 million<\/td>\n<\/tr>\n
\n
\n (1)<\/sup> Includes 100% of adjusted EBITDA from AvKARE. See also \u201cNon-GAAP Financial Measures\u201d below.<\/sub>
\n
\n
\n (2)<\/sup> Accounts for 35% non-controlling interest in AvKARE. Assumes approximately 330 million weighted-average diluted shares outstanding for the year ending December 31, 2026.<\/sub>
\n
\n
\n (3)<\/sup> Represents cash provided by operating activities.<\/sub>
\n
\n
\n (4)<\/sup> Excludes discrete items such as legal settlement payments.<\/sub>
\n
\n
\n (5)<\/sup> Reflects estimated capital expenditures, net of expected contributions from an alliance party.<\/sub>\n <\/td>\n<\/tr>\n<\/table>\n

\n
Amneal\u2019s 2026 estimates are based on management\u2019s current expectations, including with respect to prescription trends, pricing levels, the timing of future product launches, the costs incurred and benefits realized of restructuring activities, and our long-term strategy. The Company\u2019s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (\u201cGAAP\u201d). The Company cannot provide a reconciliation between non-GAAP projections and the most directly comparable measures in accordance with GAAP without unreasonable efforts because it is unable to predict with reasonable certainty the ultimate outcome of certain significant items required for the reconciliation. The items include, but are not limited to, acquisition-related expenses, restructuring expenses and benefits, asset impairments, legal settlements, and other gains and losses. These items are uncertain, depend on various factors, and could have a material impact on GAAP reported results.<\/p>\n

\n About Amneal<\/strong>
\n
Amneal Pharmaceuticals, Inc. (Nasdaq: AMRX), headquartered in Bridgewater, New Jersey, is a diversified, global biopharmaceutical leader focused on expanding access to affordable and innovative medicines. Amneal was founded in 2002 by brothers and co-CEOs Chirag and Chintu Patel, and built on the belief that innovation only matters if it\u2019s accessible. Today, Amneal has a diverse and growing portfolio of approximately 300 complex generic, specialty and biosimilar medicines, delivering more than 160 million prescriptions annually, primarily in the United States. Our Affordable Medicines segment spans retail generics, injectables, and biosimilars. Our Specialty segment provides branded treatments in neurology, including Parkinson\u2019s disease and migraine, and endocrinology. Our AvKARE segment distributes pharmaceuticals and medical products to U.S. federal, retail, and institutional customers. For additional information, please visit amneal.com and follow us on LinkedIn.<\/p>\n

\n Cautionary Statement on Forward-Looking Statements<\/strong>
\n
Certain statements contained herein, regarding matters that are not historical facts, may be forward-looking statements (as defined in the U.S. Private Securities Litigation Reform Act of 1995). Such forward-looking statements include statements regarding management\u2019s intentions, plans, beliefs, expectations, financial results, or forecasts for the future, including among other things: discussions of future operations; expected or estimated operating results and financial performance; statements regarding our positioning and potential growth, statements regarding our ability to create long-term value, and other non-historical statements. Words such as \u201cplans,\u201d \u201cexpects,\u201d \u201cwill,\u201d \u201canticipates,\u201d \u201cestimates,\u201d and similar words, or the negatives thereof, are intended to identify estimates and forward-looking statements.<\/p>\n

The reader is cautioned not to rely on these forward-looking statements. These forward-looking statements are based on current expectations of future events, including with respect to future market conditions, company performance and financial results, operational investments, business prospects, new strategies and growth initiatives, the competitive environment, and other events. If the underlying assumptions prove inaccurate or known or unknown risks or uncertainties materialize, actual results could vary materially from the expectations and projections of the Company.<\/p>\n

Such risks and uncertainties include, but are not limited to: risks related to our proposed transaction to acquire membership interests of Kashiv BioSciences, LLC (\u201cKashiv\u201d), our ability to successfully develop, license, acquire and commercialize new products on a timely basis; the competition we face in the pharmaceutical industry from brand and generic drug product companies, and the impact of that competition on our ability to set prices; our ability to obtain exclusive marketing rights for our products; the impact of illegal distribution and sale by third parties of counterfeit versions of our products or stolen products; the impact of negative market perceptions of us and the safety and quality of our products; our revenues are derived from the sales of a limited number of products, a substantial portion of which are through a limited number of customers; the continuing trend of consolidation of certain customer groups; the impact of supply chain disruption; the imposition of tariffs may adversely affect our business, results of operations and financial condition; a U.S. government shutdown could adversely impact our regulatory, operational and financial performance; legal, regulatory and legislative efforts by our brand competitors to deter competition from our generic alternatives; our dependence on information technology systems and infrastructure and the potential for cybersecurity incidents, and risks associated with artificial intelligence; the impact of a prolonged business interruption within our supply chain; our ability to attract, hire and retain highly skilled personnel; risks related to federal regulation of arrangements between manufacturers of branded and generic products; our reliance on certain licenses to proprietary technologies from time to time; the significant amount of resources we expend on research and development; the risk of claims brought against us by third parties; risks related to changes in the regulatory environment, including U.S. federal and state laws related to government contracting, healthcare fraud abuse and health information privacy and security and changes in such laws; changes to Food and Drug Administration product approval requirements and review processes; the impact of healthcare reform and changes in coverage and reimbursement levels and funding by governmental authorities and other third-party payers; our ability to identify, make and integrate acquisitions or investments in complementary businesses and products on advantageous terms; our dependence on third-party agreements for a portion of our product offerings; our potential expansion into additional international markets subjecting us to increased regulatory, economic, social and political uncertainties; the impact of global economic, political or other catastrophic events; our substantial amount of indebtedness and our ability to generate sufficient cash to service our indebtedness in the future, and the impact of interest rate fluctuations on such indebtedness; our obligations under a tax receivable agreement may be significant; and the high concentration of ownership of our Class A common stock by the Amneal Group. The forward-looking statements contained herein are also subject generally to other risks and uncertainties that are described from time to time in the Company\u2019s filings with the Securities and Exchange Commission, including under Item 1A, \u201cRisk Factors\u201d in the Company\u2019s most recent Annual Report on Form 10-K and in its subsequent reports on Forms 10-Q and 8-K. Investors are cautioned not to place undue reliance on any such forward-looking statements, which speak only as of the date they are made. Forward-looking statements included herein speak only as of the date hereof and we undertake no obligation to revise or update such statements to reflect the occurrence of events or circumstances after the date hereof.<\/p>\n

\n Non-GAAP Financial Measures<\/strong>
\n
This release includes certain non-GAAP financial measures, including EBITDA, adjusted EBITDA, adjusted net income, adjusted diluted EPS, adjusted gross margin, adjusted operating income, net debt, gross leverage, and net leverage, which are intended as supplemental measures of the Company\u2019s performance that are not required by or presented in accordance with GAAP.<\/p>\n

Management uses these non-GAAP measures internally to evaluate and manage the Company\u2019s operations and to better understand its business because they facilitate a comparative assessment of the Company\u2019s operating performance relative to its performance based on results calculated under GAAP. These non-GAAP measures also isolate the effects of some items that vary from period to period without any correlation to core operating performance and eliminate certain charges that management believes do not reflect the Company\u2019s operations and underlying operational performance. The compensation committee of the Company\u2019s board of directors also uses certain of these measures to evaluate management\u2019s performance and set its compensation. The Company believes that these non-GAAP measures also provide useful information to investors regarding certain financial and business trends relating to the Company\u2019s financial condition and operating results facilitates an evaluation of the financial performance of the Company and its operations on a consistent basis. Providing this information therefore allows investors to make independent assessments of the Company\u2019s financial performance, results of operations, cash flows, net leverage and trends while viewing the information through the eyes of management.<\/p>\n

These non-GAAP measures are subject to limitations. The non-GAAP measures presented in this release may not be comparable to similarly titled measures used by other companies because other companies may not calculate one or more in the same manner. Additionally, the non-GAAP performance measures exclude significant expenses and income that are required by GAAP to be recorded in the Company\u2019s financial statements; do not reflect changes in, or cash requirements for, working capital needs; and do not reflect interest expense, or the requirements necessary to service interest or principal payments on debt. Further, our historical adjusted results are not intended to project our adjusted results of operations or financial position for any future period. To compensate for these limitations, management presents and considers these non-GAAP measures in conjunction with the Company\u2019s GAAP results; no non-GAAP measure should be considered in isolation from or as alternatives to any measure determined in accordance with GAAP. Readers should review the reconciliations included below, and should not rely on any single financial measure to evaluate the Company\u2019s business.<\/p>\n

A reconciliation of each historical non-GAAP measure to the most directly comparable GAAP measure is set forth below.<\/p>\n

\n Contact<\/strong>
\n
Anthony DiMeo
VP, Investor Relations
anthony.dimeo@amneal.com<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.
Consolidated Statements of Operations
(unaudited; in thousands, except per share amounts)<\/sup><\/p>\n

<\/strong>\n <\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31,<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2025<\/strong>\n <\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net revenue<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n722,519<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n695,420<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cost of goods sold<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n402,406<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n439,529<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Gross profit<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n320,113<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n255,891<\/td>\n\u00a0<\/td>\n<\/tr>\n
Selling, general and administrative<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n138,860<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n118,288<\/td>\n\u00a0<\/td>\n<\/tr>\n
Research and development<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n38,383<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n40,040<\/td>\n\u00a0<\/td>\n<\/tr>\n
Intellectual property legal development expenses<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,542<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,767<\/td>\n\u00a0<\/td>\n<\/tr>\n
Acquisition costs<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,153<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restructuring and other charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n650<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n571<\/td>\n\u00a0<\/td>\n<\/tr>\n
Charges related to legal matters, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n694<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other operating income<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(6,941<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,122<\/td>\n)<\/td>\n<\/tr>\n
\n Operating income<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n141,772<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n100,347<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other (expense) income:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Interest expense, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(53,361<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(56,939<\/td>\n)<\/td>\n<\/tr>\n
Foreign exchange (loss) gain, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(7,800<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n4,247<\/td>\n\u00a0<\/td>\n<\/tr>\n
Loss on refinancing<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(3,510<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Decrease (increase) in tax receivable agreement liability<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,333<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(10,687<\/td>\n)<\/td>\n<\/tr>\n
Other income, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n742<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n518<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Total other expense, net<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(61,596<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(62,861<\/td>\n)<\/td>\n<\/tr>\n
Income before income taxes<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n80,176<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n37,486<\/td>\n\u00a0<\/td>\n<\/tr>\n
Provision for income taxes<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,176<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n12,868<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net income<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n78,000<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n24,618<\/td>\n\u00a0<\/td>\n<\/tr>\n
Less: Net income attributable to non-controlling interests<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(15,744<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(12,423<\/td>\n)<\/td>\n<\/tr>\n
\n Net income attributable to Amneal Pharmaceuticals, Inc.<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n62,256<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n12,195<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net income per share attributable to Amneal Pharmaceuticals, Inc.\u2019s Class A common stockholders:<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Basic<\/td>\n\u00a0<\/td>\n$<\/td>\n0.20<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n0.04<\/td>\n\u00a0<\/td>\n<\/tr>\n
Diluted<\/td>\n\u00a0<\/td>\n$<\/td>\n0.19<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n0.04<\/td>\n\u00a0<\/td>\n<\/tr>\n
Weighted-average common shares outstanding:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Basic<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n316,023<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n311,054<\/td>\n\u00a0<\/td>\n<\/tr>\n
Diluted<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n328,933<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n323,961<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Condensed Consolidated Balance Sheets<\/strong>
\n
\n
\n (unaudited; in thousands)<\/strong>
\n <\/sup><\/p>\n<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\n March 31, 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\n December 31, 2025<\/strong>\n <\/td>\n<\/tr>\n
\n Assets<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current assets:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cash and cash equivalents<\/td>\n\u00a0<\/td>\n$<\/td>\n197,656<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n282,029<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restricted cash<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n4,174<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n28,842<\/td>\n\u00a0<\/td>\n<\/tr>\n
Trade accounts receivable, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n850,860<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n895,143<\/td>\n\u00a0<\/td>\n<\/tr>\n
Inventories<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n641,618<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n606,302<\/td>\n\u00a0<\/td>\n<\/tr>\n
Prepaid expenses and other current assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n103,091<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n98,395<\/td>\n\u00a0<\/td>\n<\/tr>\n
Related party receivables<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n508<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n470<\/td>\n\u00a0<\/td>\n<\/tr>\n
Total current assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,797,907<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,911,181<\/td>\n\u00a0<\/td>\n<\/tr>\n
Property, plant and equipment, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n444,607<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n442,950<\/td>\n\u00a0<\/td>\n<\/tr>\n
Goodwill<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n593,800<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n595,470<\/td>\n\u00a0<\/td>\n<\/tr>\n
Intangible assets, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n534,869<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n563,498<\/td>\n\u00a0<\/td>\n<\/tr>\n
Operating lease right-of-use assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n46,748<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n38,832<\/td>\n\u00a0<\/td>\n<\/tr>\n
Operating lease right-of-use assets – related party<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n14,473<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n15,216<\/td>\n\u00a0<\/td>\n<\/tr>\n
Financing lease right-of-use assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n52,934<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n53,328<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n54,880<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n57,805<\/td>\n\u00a0<\/td>\n<\/tr>\n
Total assets<\/td>\n\u00a0<\/td>\n$<\/td>\n3,540,218<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n3,678,280<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Liabilities and Stockholders\u2019 Deficiency<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current liabilities:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Accounts payable and accrued expenses<\/td>\n\u00a0<\/td>\n$<\/td>\n662,975<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n761,316<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current portion of liabilities for legal matters<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n10,550<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n43,256<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current portion of long-term debt, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n6,200<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n6,761<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current portion of operating lease liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,922<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,668<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current portion of operating lease liabilities – related party<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,830<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,705<\/td>\n\u00a0<\/td>\n<\/tr>\n
Current portion of financing lease liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n3,533<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n3,442<\/td>\n\u00a0<\/td>\n<\/tr>\n
Related party payables – short term<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n33,039<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n55,485<\/td>\n\u00a0<\/td>\n<\/tr>\n
Total current liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n728,049<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n881,633<\/td>\n\u00a0<\/td>\n<\/tr>\n
Long-term debt, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,565,558<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,565,115<\/td>\n\u00a0<\/td>\n<\/tr>\n
Operating lease liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n41,101<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n33,233<\/td>\n\u00a0<\/td>\n<\/tr>\n
Operating lease liabilities – related party<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n13,467<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n14,195<\/td>\n\u00a0<\/td>\n<\/tr>\n
Financing lease liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n54,876<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n54,927<\/td>\n\u00a0<\/td>\n<\/tr>\n
Related party payables – long term<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n456<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n19,132<\/td>\n\u00a0<\/td>\n<\/tr>\n
Liabilities for legal matters – long term<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n70,021<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n71,819<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other long-term liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n26,747<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n32,263<\/td>\n\u00a0<\/td>\n<\/tr>\n
Total long-term liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,772,226<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,790,684<\/td>\n\u00a0<\/td>\n<\/tr>\n
Redeemable non-controlling interests<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n85,912<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n77,292<\/td>\n\u00a0<\/td>\n<\/tr>\n
Total stockholders\u2019 deficiency<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(45,969<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(71,329<\/td>\n)<\/td>\n<\/tr>\n
Total liabilities and stockholders\u2019 deficiency<\/td>\n\u00a0<\/td>\n$<\/td>\n3,540,218<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n3,678,280<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.
Consolidated Statements of Cash Flows
(unaudited; in thousands)<\/sup><\/p>\n

<\/strong>\n <\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31,<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2025<\/strong>\n <\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Cash flows from operating activities:<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Net income<\/td>\n\u00a0<\/td>\n$<\/td>\n78,000<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n24,618<\/td>\n\u00a0<\/td>\n<\/tr>\n
Adjustments to reconcile net income to net cash (used in) provided by operating activities:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Depreciation and amortization<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n43,191<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n60,159<\/td>\n\u00a0<\/td>\n<\/tr>\n
Unrealized foreign currency loss (gain)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,215<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(3,596<\/td>\n)<\/td>\n<\/tr>\n
Amortization of debt issuance costs and discount<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n3,890<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n6,811<\/td>\n\u00a0<\/td>\n<\/tr>\n
Reclassification of cash flow hedge<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,878<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(6,444<\/td>\n)<\/td>\n<\/tr>\n
Loss on refinancing<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n3,510<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Stock-based compensation<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,816<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n7,258<\/td>\n\u00a0<\/td>\n<\/tr>\n
Inventory provision<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n13,353<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n23,669<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other operating charges and credits, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,486<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,313<\/td>\n\u00a0<\/td>\n<\/tr>\n
Changes in assets and liabilities:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Trade accounts receivable, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n44,013<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n21,148<\/td>\n\u00a0<\/td>\n<\/tr>\n
Inventories<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(54,959<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(13,263<\/td>\n)<\/td>\n<\/tr>\n
Prepaid expenses, other current assets and other assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(13,400<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(513<\/td>\n)<\/td>\n<\/tr>\n
Related party receivables<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(56<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(2<\/td>\n)<\/td>\n<\/tr>\n
Accounts payable, accrued expenses and other liabilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(124,578<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(112,626<\/td>\n)<\/td>\n<\/tr>\n
Related party payables<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(41,102<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(1,124<\/td>\n)<\/td>\n<\/tr>\n
Net cash (used in) provided by operating activities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(26,743<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n7,408<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Cash flows from investing activities:<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Purchases of property, plant and equipment<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(8,175<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(13,162<\/td>\n)<\/td>\n<\/tr>\n
Acquisition of intangible assets<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(7,850<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(4,200<\/td>\n)<\/td>\n<\/tr>\n
Deposits for future acquisition of property, plant and equipment<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,685<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(960<\/td>\n)<\/td>\n<\/tr>\n
Proceeds from sale of property, plant and equipment<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n524<\/td>\n\u00a0<\/td>\n<\/tr>\n
Net cash used in investing activities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(21,710<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(17,798<\/td>\n)<\/td>\n<\/tr>\n
\n Cash flows from financing activities:<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Payments of principal on debt, revolving credit facilities, financing leases and other<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(140,842<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(235,528<\/td>\n)<\/td>\n<\/tr>\n
Proceeds from issuance of debt<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n134,673<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Payments of deferred financing and refinancing costs<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(1,982<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Borrowings on revolving credit facilities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n218,000<\/td>\n\u00a0<\/td>\n<\/tr>\n
Proceeds from exercise of stock options<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n38<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n69<\/td>\n\u00a0<\/td>\n<\/tr>\n
Employee payroll tax withholding on restricted stock unit vesting<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(44,305<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(21,639<\/td>\n)<\/td>\n<\/tr>\n
Tax and other distributions to non-controlling interests<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(7,147<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(68<\/td>\n)<\/td>\n<\/tr>\n
Proceeds from alliance party<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n510<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Net cash used in financing activities<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(59,055<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(39,166<\/td>\n)<\/td>\n<\/tr>\n
Effect of foreign exchange rate on cash<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(1,023<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(470<\/td>\n)<\/td>\n<\/tr>\n
Net decrease in cash, cash equivalents, and restricted cash<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(108,531<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(50,026<\/td>\n)<\/td>\n<\/tr>\n
Cash, cash equivalents, and restricted cash – beginning of period<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n312,939<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n118,420<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cash, cash equivalents, and restricted cash – end of period<\/td>\n\u00a0<\/td>\n$<\/td>\n204,408<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n68,394<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cash and cash equivalents – end of period<\/td>\n\u00a0<\/td>\n$<\/td>\n197,656<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n59,187<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restricted cash – end of period<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n4,174<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n6,583<\/td>\n\u00a0<\/td>\n<\/tr>\n
Long-term restricted cash included in other assets – end of period<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,578<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,624<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cash, cash equivalents, and restricted cash – end of period<\/td>\n\u00a0<\/td>\n$<\/td>\n204,408<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n68,394<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Non-GAAP Reconciliations<\/strong>
\n
\n
\n (unaudited, in thousands)<\/sup><\/p>\n

<\/strong>
\n Reconciliation of <\/strong>
\n Net Income <\/strong>
\n to EBITDA and Adjusted EBITDA<\/p>\n

<\/strong>\n <\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31,<\/strong>\n <\/td>\n\u00a0<\/td>\n\n Year Ended<\/strong>
\n
\n December 31,<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2025<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2025<\/strong>\n <\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net income<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n78,000<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n24,618<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n127,933<\/td>\n\u00a0<\/td>\n<\/tr>\n
Adjusted to add:<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Interest expense, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n53,361<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n56,939<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n241,091<\/td>\n\u00a0<\/td>\n<\/tr>\n
Provision for income taxes<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,176<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n12,868<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n11,276<\/td>\n\u00a0<\/td>\n<\/tr>\n
Depreciation and amortization<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n43,191<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n60,159<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n223,572<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n EBITDA (Non-GAAP)<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n176,728<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n154,584<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n603,872<\/td>\n\u00a0<\/td>\n<\/tr>\n
Adjusted to add (deduct):<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Stock-based compensation expense<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,816<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n7,128<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n31,823<\/td>\n\u00a0<\/td>\n<\/tr>\n
Acquisition, site closure, and idle facility expenses (1)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,682<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,241<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,301<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restructuring and other charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n499<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n571<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n4,208<\/td>\n\u00a0<\/td>\n<\/tr>\n
Loss on refinancing (2)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n3,510<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n31,365<\/td>\n\u00a0<\/td>\n<\/tr>\n
Charges (credit) related to legal matters, net (3)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n694<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(390<\/td>\n)<\/td>\n<\/tr>\n
Asset impairment charges (4)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n68<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n23,022<\/td>\n\u00a0<\/td>\n<\/tr>\n
Foreign exchange loss (gain)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n7,800<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(4,247<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(7,635<\/td>\n)<\/td>\n<\/tr>\n
(Decrease) increase in tax receivable agreement liability<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(2,333<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n10,687<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n6,588<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other (5)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n614<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(54<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(9,739<\/td>\n)<\/td>\n<\/tr>\n
\n Adjusted EBITDA (Non-GAAP)<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n202,010<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n169,978<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n688,415<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Non-GAAP Reconciliations<\/strong>
\n
\n
\n (unaudited,<\/strong>
\n $<\/strong>
\n <\/sup>
\n
\n in thousands)<\/sup><\/p>\n

<\/strong>
\n Calculation of Net Debt and Net Leverage<\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\n March 31, 2026<\/strong>
\n
\n
\n <\/strong>\n <\/td>\n		\u00a0<\/td>\n\n December 31, 2025<\/strong>
\n
\n
\n <\/strong>\n <\/td>\n<\/tr>\n
Term Loan Due 2032<\/td>\n\u00a0<\/td>\n$<\/td>\n2,089,500<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n2,094,750<\/td>\n\u00a0<\/td>\n<\/tr>\n
Senior Notes Due 2032<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n600,000<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n600,000<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Gross debt <\/strong>
\n
\n (6)<\/strong>
\n <\/sup>\n <\/td>\n		\u00a0<\/td>\n$<\/td>\n2,689,500<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n2,694,750<\/td>\n\u00a0<\/td>\n<\/tr>\n
Less: Cash and cash equivalents<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n197,656<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n282,029<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net debt (Non-GAAP) <\/strong>
\n
\n (7)<\/strong>
\n <\/sup>\n <\/td>\n		\u00a0<\/td>\n$<\/td>\n2,491,844<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n2,412,721<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\n Adjusted EBITDA (Non-GAAP)<\/strong>
\n
\n
\n <\/strong>\n <\/td>\n		\u00a0<\/td>\n\n Adjusted EBITDA (Non-GAAP)<\/strong>
\n
\n
\n <\/strong>\n <\/td>\n<\/tr>\n
\n Year ended December 31, 2025<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n688,415<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n688,415<\/td>\n\u00a0<\/td>\n<\/tr>\n
Less: Three months ended March 31, 2025<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n169,978<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Add: Three months ended March 31, 2026<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n202,010<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Last twelve months ended March 31, 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n720,447<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\n Last Twelve Months Ended<\/strong>
\n
\n March 31, 2026<\/strong>
\n
\n
\n <\/strong>\n <\/td>\n		\u00a0<\/td>\n\n Year Ended December 31, 2025<\/strong>
\n
\n
\n <\/strong>\n <\/td>\n<\/tr>\n
\n Gross leverage (Non-GAAP) <\/strong>
\n
\n (8)<\/strong>
\n <\/sup>\n <\/td>\n		\u00a0<\/td>\n3.7<\/td>\nx<\/td>\n\u00a0<\/td>\n3.9<\/td>\nx<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net leverage (Non-GAAP) <\/strong>
\n
\n (9)<\/strong>
\n <\/sup>\n <\/td>\n		\u00a0<\/td>\n3.5<\/td>\nx<\/td>\n\u00a0<\/td>\n3.5<\/td>\nx<\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Non-GAAP Reconciliations<\/strong>
\n
\n
\n (unaudited; in thousands, except per share amounts)<\/sup>
\n
\n <\/strong>
\n
\n Reconciliation of Net Income to Adjusted Net Income and Calculation of Adjusted Diluted Earnings Per Share<\/p>\n

<\/strong>\n <\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31,<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\n 2025<\/strong>\n <\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Net income<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n78,000<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n24,618<\/td>\n\u00a0<\/td>\n<\/tr>\n
Adjusted to add (deduct):<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Non-cash interest<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n6,737<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n334<\/td>\n\u00a0<\/td>\n<\/tr>\n
GAAP provision for income taxes<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n2,176<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n12,868<\/td>\n\u00a0<\/td>\n<\/tr>\n
Amortization<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n29,021<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n44,274<\/td>\n\u00a0<\/td>\n<\/tr>\n
Stock-based compensation expense<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,816<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n7,128<\/td>\n\u00a0<\/td>\n<\/tr>\n
Acquisition, site closure, and idle facility expenses (1)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,682<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,227<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restructuring and other charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n499<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n571<\/td>\n\u00a0<\/td>\n<\/tr>\n
Loss on refinancing<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n3,510<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Charges related to legal matters, including interest, net (3)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,450<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Asset impairment charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n68<\/td>\n\u00a0<\/td>\n<\/tr>\n
(Decrease) increase in tax receivable agreement liability<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(2,333<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n10,687<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n614<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(44<\/td>\n)<\/td>\n<\/tr>\n
Provision for income taxes (10)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(28,755<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(22,765<\/td>\n)<\/td>\n<\/tr>\n
Net income attributable to non-controlling interests<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(15,744<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(12,423<\/td>\n)<\/td>\n<\/tr>\n
\n Adjusted net income (Non-GAAP)<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n89,673<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n66,543<\/td>\n\u00a0<\/td>\n<\/tr>\n
Weighted average diluted shares outstanding (Non-GAAP) (11)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n328,933<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n323,961<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Diluted earnings per share (GAAP)<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n0.19<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n0.04<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Adjusted diluted earnings per share (Non-GAAP)<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n0.27<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n0.21<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Non-GAAP Reconciliations<\/strong>
\n
\n
\n (unaudited)<\/sup><\/p>\n

<\/strong>
\n Explanations for Non-GAAP Reconciliations<\/p>\n

<\/strong>\n <\/td>\n<\/tr>\n

\n (1)<\/sup>\n <\/td>\n\n Acquisition, site closure, and idle facility expenses for the three months ended March 31, 2026 primarily included acquisition costs associated with the announced agreement to acquire Kashiv BioSciences, LLC and rent for vacated properties. Acquisition, site closure, and idle facility expenses for the three months ended March 31, 2025 and year ended December\u00a031, 2025 primarily included costs related to a planned facility closure and rent for vacated properties.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (2)<\/sup>\n <\/td>\n\n For the year ended December 31, 2025, loss on refinancing was primarily comprised of debt issuance costs associated with the portion of the Term Loan Due 2028 that was modified as part of the Company\u2019s debt refinancing on August 1, 2025. Refer to Note <\/em>14.<\/em>Debt<\/em> in the Company\u2019s 2025 Annual Report on Form 10-K for information about the Company\u2019s debt as of December\u00a031, 2025.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (3)<\/sup>\n <\/td>\n\n For the three months ended March 31, 2026, charges related to legal matters, net were $0.7\u00a0million, primarily comprised of a $21.2\u00a0million charge associated with certain states electing a 25% cash conversion in lieu of product under the Nationwide Opioids Settlement Agreement, partially offset by a $20.8\u00a0million discount recorded on the expected settlement payments as of the agreement\u2019s effective date. For the three months ended March 31, 2026, charges related to legal matters, including interest, net included $0.7\u00a0million of net charges primarily related to the legal matter discussed above and $0.8 million of interest expense. Refer to Note 19. Commitments and Contingencies <\/em>in the Company\u2019s 2025 Annual Report on Form 10-K for information about the Nationwide Opioids Settlement Agreement.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (4)<\/sup>\n <\/td>\n\n For the year ended December 31, 2025, asset impairment charges were primarily related to a Specialty segment product right for which the Company significantly reduced the cash flow forecast after receipt of a complete response letter dated July 22, 2025 from the U.S. Food and Drug Administration regarding a supplemental new drug application.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (5)<\/sup>\n <\/td>\n\n For the year ended December 31, 2025, the caption \u201cother\u201d primarily reflects a non-recurring, non-operating, non-cash gain.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (6)<\/sup>\n <\/td>\n\n Refer to Note <\/em>14.<\/em>Debt<\/em> in the Company\u2019s 2025 Annual Report on Form 10-K for additional information.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (7)<\/sup>\n <\/td>\n\n Net debt was calculated as the total outstanding principal on the Company\u2019s debt less cash and cash equivalents.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (8)<\/sup>\n <\/td>\n\n Gross leverage was calculated by dividing gross debt as of March\u00a031, 2026 and December\u00a031, 2025 by adjusted EBITDA for the last twelve months ended March\u00a031, 2026 and year ended December\u00a031, 2025, respectively.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (9)<\/sup>\n <\/td>\n\n Net leverage was calculated by dividing net debt as of March\u00a031, 2026 and December\u00a031, 2025 by adjusted EBITDA for the last twelve months ended March\u00a031, 2026 and year ended December\u00a031, 2025, respectively.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (10)<\/sup>\n <\/td>\n\n The non-GAAP effective tax rates for the three months ended March\u00a031, 2026 and 2025 were 24.3% and 25.5%, respectively.<\/sub>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n (11)<\/sup>\n <\/td>\n\n Weighted average diluted shares outstanding for the three months ended March\u00a031, 2026 and 2025 consisted of fully diluted Class A common stock (inclusive of the effect of dilutive securities).<\/sub>\n <\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Non-GAAP Reconciliations<\/strong>
\n
\n
\n (unaudited, $ in thousands)<\/sup><\/p>\n

<\/strong>
\n Reconciliation of Consolidated GAAP to Non-GAAP Operating Results<\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2025<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n<\/tr>\n
Net revenue<\/td>\n\u00a0<\/td>\n$<\/td>\n722,519<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n722,519<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n695,420<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n695,420<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cost of goods sold (1)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n402,406<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(28,311<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n374,095<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n439,529<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(43,515<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n396,014<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Gross profit<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n320,113<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n28,311<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n348,424<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n255,891<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n43,515<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n299,406<\/td>\n\u00a0<\/td>\n<\/tr>\n
Gross margin %<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n44.3<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n48.2<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n36.8<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n43.1<\/td>\n%<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Selling, general and administrative (2)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n138,860<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(11,281<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n127,579<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n118,288<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(9,547<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n108,741<\/td>\n\u00a0<\/td>\n<\/tr>\n
Research and development (3)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n38,383<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(773<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n37,610<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n40,040<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(1,480<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n38,560<\/td>\n\u00a0<\/td>\n<\/tr>\n
Intellectual property legal development expenses<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,542<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,542<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,767<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,767<\/td>\n\u00a0<\/td>\n<\/tr>\n
Acquisition costs (4)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,153<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,153<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restructuring and other charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n650<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(499<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n151<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n571<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(571<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Charges related to legal matters, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n694<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(694<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other operating income<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(6,941<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(6,941<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,122<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,122<\/td>\n)<\/td>\n<\/tr>\n
\n Operating income<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n141,772<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n46,711<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n188,483<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n100,347<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n55,113<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n155,460<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n
\n
\n (1)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025, respectively, were comprised of stock-based compensation expense ($1.0 million and $0.9 million), amortization expense ($27.3 million and $42.5 million), and asset impairment charges (none and $0.1 million).<\/sub><\/p>\n


\n (2)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025, respectively, were comprised of stock-based compensation expense ($7.0 million and $5.4 million), amortization expense ($2.7 million in each period), site closure costs ($0.5 million in each period), and other ($1.1 million and $0.9 million).<\/sub><\/p>\n


\n (3)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025, respectively, were comprised of stock-based compensation expense ($0.8 million in each period) and site closure costs (none and $0.7 million).<\/sub><\/p>\n


\n (4)<\/sup> Acquisition costs for the three months ended March 31, 2026 primarily included acquisition costs associated with the announced agreement to acquire Kashiv BioSciences, LLC.<\/sub>\n <\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Affordable Medicines Segment<\/strong>
\n
\n Reconciliation of GAAP to Non-GAAP Operating Results<\/strong>
\n (1)<\/sup>
\n
\n
\n (unaudited; $ in thousands)<\/strong>
\n <\/sup><\/p>\n<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2025<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n<\/tr>\n
Net revenue<\/td>\n\u00a0<\/td>\n$<\/td>\n423,237<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n423,237<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n414,708<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n414,708<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cost of goods sold (2)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n232,444<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(9,570<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n222,874<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n242,633<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(10,875<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n231,758<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Gross profit<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n190,793<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n9,570<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n200,363<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n172,075<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n10,875<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n182,950<\/td>\n\u00a0<\/td>\n<\/tr>\n
Gross margin %<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n45.1<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n47.3<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n41.5<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n44.1<\/td>\n%<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Selling, general and administrative (3)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n41,318<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(2,432<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n38,886<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n33,715<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(1,816<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n31,899<\/td>\n\u00a0<\/td>\n<\/tr>\n
Research and development (4)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n33,286<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(677<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n32,609<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n30,980<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(689<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n30,291<\/td>\n\u00a0<\/td>\n<\/tr>\n
Intellectual property legal development expenses<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,493<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,493<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,713<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n1,713<\/td>\n\u00a0<\/td>\n<\/tr>\n
Charges related to legal matters, net<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n694<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(694<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other operating income<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(6,941<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(6,941<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,122<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(5,122<\/td>\n)<\/td>\n<\/tr>\n
\n Operating income<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n120,943<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n13,373<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n134,316<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n110,789<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n13,380<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n124,169<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n
\n
\n (1)<\/sup> Revenue, cost of goods sold, and gross profit from the sale of Amneal products by AvKARE were included in our Affordable Medicines segment.<\/sub><\/p>\n


\n (2)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025, respectively, were comprised of stock-based compensation expense ($1.0 million and $0.9 million), amortization expense ($8.6 million and $9.9 million), and asset impairment charges (none and $0.1 million).<\/sub><\/p>\n


\n (3)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025, respectively, were comprised of stock-based compensation expense ($1.9 million and $1.3 million) and site closure costs ($0.5 million in each period).<\/sub><\/p>\n


\n (4)<\/sup> Adjustments for the three months ended March\u00a031, 2026 and 2025 were comprised of stock-based compensation expense.<\/sub>\n <\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n Specialty Segment<\/strong>
\n
\n Reconciliation of GAAP to Non-GAAP Operating Results<\/strong>
\n
\n
\n (unaudited; $ in thousands)<\/strong>
\n <\/sup><\/p>\n<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2025<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n<\/tr>\n
Net revenue<\/td>\n\u00a0<\/td>\n$<\/td>\n133,265<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n133,265<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n108,297<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n108,297<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cost of goods sold (1)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n43,020<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(18,741<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n24,279<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n53,083<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(32,640<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n20,443<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Gross profit<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n90,245<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n18,741<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n108,986<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n55,214<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n32,640<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n87,854<\/td>\n\u00a0<\/td>\n<\/tr>\n
Gross margin %<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n67.7<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n81.8<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n51.0<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n81.1<\/td>\n%<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Selling, general and administrative (2)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n34,691<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(526<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n34,165<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n30,978<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(345<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n30,633<\/td>\n\u00a0<\/td>\n<\/tr>\n
Research and development (3)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,097<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(95<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n5,002<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n9,060<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(791<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n8,269<\/td>\n\u00a0<\/td>\n<\/tr>\n
Intellectual property legal development expenses<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n49<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n49<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n54<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n54<\/td>\n\u00a0<\/td>\n<\/tr>\n
Restructuring and other charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n347<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(347<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n130<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(130<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Operating income<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n50,061<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n19,709<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n69,770<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n14,992<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n33,906<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n48,898<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n
\n
\n (1)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025 were comprised of amortization expense.<\/sub><\/p>\n


\n (2)<\/sup> Adjustments for the three months ended March 31, 2026 and 2025 were comprised of stock-based compensation expense.<\/sub><\/p>\n


\n (3)<\/sup> Adjustments for the three months ended March\u00a031, 2026 and 2025, respectively, were comprised of stock-based compensation expense ($0.1 million in each period) and site closure costs (none and $0.7 million).<\/sub>\n <\/td>\n<\/tr>\n<\/table>\n

\n \n <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n Amneal Pharmaceuticals, Inc.<\/strong>
\n
\n AvKARE Segment<\/strong>
\n
\n Reconciliation of GAAP to Non-GAAP Operating Results<\/strong>
\n (1)<\/sup>
\n
\n
\n (unaudited; $ in thousands)<\/strong>
\n <\/sup><\/p>\n<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2026<\/strong>\n <\/td>\n\u00a0<\/td>\n\n Three Months Ended March 31, 2025<\/strong>\n <\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n\u00a0<\/td>\nAs Reported<\/td>\n\u00a0<\/td>\nAdjustments<\/td>\n\u00a0<\/td>\nNon-GAAP<\/td>\n<\/tr>\n
Net revenue<\/td>\n\u00a0<\/td>\n$<\/td>\n166,017<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n166,017<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n172,415<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n172,415<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cost of goods sold<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n126,942<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n126,942<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n143,813<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n143,813<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Gross profit<\/strong>\n <\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n39,075<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n39,075<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n28,602<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u2014<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n28,602<\/td>\n\u00a0<\/td>\n<\/tr>\n
Gross margin %<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n23.5<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n23.5<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n16.6<\/td>\n%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n16.6<\/td>\n%<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Selling, general and administrative (2)<\/sup><\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n16,680<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(2,648<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n14,032<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n15,694<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n(2,700<\/td>\n)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n12,994<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n Operating income<\/strong>\n <\/td>\n\u00a0<\/td>\n$<\/td>\n22,395<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n2,648<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n25,043<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n12,908<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n2,700<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n$<\/td>\n15,608<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n
\n
\n (1)<\/sup> Revenue, cost of goods sold, and gross profit from the sale of Amneal products by AvKARE were included in our Affordable Medicines segment.<\/sub><\/p>\n


\n (2)<\/sup> Adjustments for the three months ended March\u00a031, 2026 and 2025 were comprised of amortization expense.<\/sub>\n <\/td>\n<\/tr>\n<\/table>\n

\"\"
\n
\n \"\"\n <\/div>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

\u2012\u00a0 Q1 2026 Net Revenue of $723 million ; GAAP Net Income of $62 million ; Diluted Income per Share of $0.19 \u2012 \u2012 Adjusted EBITDA of $202 million ; Adjusted Diluted EPS of $0.27 \u2012 \u2012 No Change from Preliminary Results Previously Announced on April 22, 2026 \u2012 \u2012 Affirms Previously Announced Increase in 2026 Full Year Guidance \u2012 BRIDGEWATER, N.J., May 07, 2026 (GLOBE NEWSWIRE) — Amneal Pharmaceuticals, Inc. (Nasdaq: AMRX) (\u201cAmneal\u201d or the \u201cCompany\u201d) today announced its results for the first quarter ended March\u00a031, 2026. \u201cAmneal delivered a very strong start to 2026, reflecting the strength of our diversified business and multiple growth drivers across the portfolio. Our Specialty business continues to perform exceptionally well, led by … <\/p>\n

Continue reading “Amneal Reports First Quarter 2026 Financial Results”<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-959945","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"\nAmneal Reports First Quarter 2026 Financial Results - Market Newsdesk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amneal Reports First Quarter 2026 Financial Results - Market Newsdesk\" \/>\n<meta property=\"og:description\" content=\"\u2012\u00a0 Q1 2026 Net Revenue of $723 million ; GAAP Net Income of $62 million ; Diluted Income per Share of $0.19 \u2012 \u2012 Adjusted EBITDA of $202 million ; Adjusted Diluted EPS of $0.27 \u2012 \u2012 No Change from Preliminary Results Previously Announced on April 22, 2026 \u2012 \u2012 Affirms Previously Announced Increase in 2026 Full Year Guidance \u2012 BRIDGEWATER, N.J., May 07, 2026 (GLOBE NEWSWIRE) — Amneal Pharmaceuticals, Inc. (Nasdaq: AMRX) (\u201cAmneal\u201d or the \u201cCompany\u201d) today announced its results for the first quarter ended March\u00a031, 2026. \u201cAmneal delivered a very strong start to 2026, reflecting the strength of our diversified business and multiple growth drivers across the portfolio. 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(Nasdaq: AMRX) (\u201cAmneal\u201d or the \u201cCompany\u201d) today announced its results for the first quarter ended March\u00a031, 2026. \u201cAmneal delivered a very strong start to 2026, reflecting the strength of our diversified business and multiple growth drivers across the portfolio. Our Specialty business continues to perform exceptionally well, led by … Continue reading \"Amneal Reports First Quarter 2026 Financial Results\"","og_url":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/","og_site_name":"Market Newsdesk","article_published_time":"2026-05-07T20:05:49+00:00","og_image":[{"url":"https:\/\/www.globenewswire.com\/newsroom\/ti?nf=OTcxNTkzMCM3NTg4ODczIzIxOTA3Mzc=","type":"","width":"","height":""}],"author":"Newsdesk","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Newsdesk","Est. reading time":"19 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/#article","isPartOf":{"@id":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/"},"author":{"name":"Newsdesk","@id":"https:\/\/www.marketnewsdesk.com\/#\/schema\/person\/482f27a394d4fda80ecb5499e519d979"},"headline":"Amneal Reports First Quarter 2026 Financial Results","datePublished":"2026-05-07T20:05:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/"},"wordCount":3848,"image":{"@id":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/#primaryimage"},"thumbnailUrl":"https:\/\/www.globenewswire.com\/newsroom\/ti?nf=OTcxNTkzMCM3NTg4ODczIzIxOTA3Mzc=","inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/","url":"https:\/\/www.marketnewsdesk.com\/index.php\/amneal-reports-first-quarter-2026-financial-results\/","name":"Amneal Reports First Quarter 2026 Financial Results - 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