Indivior transitions to US GAAP reporting for investor interest

Published 01/09/2025, 08:03 AM
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SLOUGH, UK and RICHMOND, VA - Indivior PLC (NASDAQ/LSE: LON:INDV), a global pharmaceutical company, has announced the provision of its historical financial information in accordance with U.S. Generally Accepted Accounting Principles (US GAAP). This move aligns with the company's strategy to transition its primary stock listing to the United States.

Following the approval from shareholders on May 23, 2024, for the change in the primary listing, Indivior is set to adopt US GAAP reporting for the fiscal year 2025. The transition is aimed at fostering greater interest from U.S. analysts and investors and is a requirement for the company's inclusion in major U.S. equity indices.

The historical financials, which have been reconciled from the previously used International Financial Reporting Standards (IFRS) to US GAAP, are now accessible on Indivior's website. The company's past guidance, provided on October 24, 2024, was based on IFRS. However, future financial guidance and comparative figures for the year ending December 31, 2024, will be presented in US GAAP with the release of FY 2024 IFRS results in February 2025.

Indivior's subsequent financial results will be reported exclusively in US GAAP format, and the company will file its results using SEC Form 10-K and SEC Form 10-Q.

Indivior specializes in developing treatments for substance use disorders (SUD) and aims to transform SUD from a global crisis into a recognized and treated chronic disease. The company, headquartered in Richmond, VA, operates globally with a portfolio available in over 30 countries.

The information regarding Indivior's financial reporting transition is based on a press release statement.

This article was generated with the support of AI and reviewed by an editor. For more information see our T&C.

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