TEVAMEDIUM SIGNALFINANCIAL10-K

Teva substantially strengthened its balance sheet by reducing total debt by $3.7 billion while growing stockholders' equity to $7.9 billion and implementing new currency hedging strategies.

The company appears to be in a deleveraging phase, meaningfully improving its financial position through debt reduction and equity growth, which should reduce financial risk and potentially lower borrowing costs. The new $500 million cross-currency swap strategy indicates proactive management of foreign exchange exposure on USD-denominated debt, converting portions to CHF to better match operational cash flows.

Comparing 2026-02-03 vs 2025-02-05View on EDGAR →
FINANCIAL ANALYSIS

Teva demonstrated meaningful financial improvement with total debt declining 11.4% to $28.8 billion while stockholders' equity grew substantially to $7.9 billion, indicating successful deleveraging efforts. Operating cash flow expanded notably to $1.6 billion, supporting the company's ability to service its reduced debt load, while gross profit grew modestly to $8.9 billion. The sale of the Japanese business venture and reduced R&D expenses suggest strategic portfolio optimization alongside the broader financial strengthening.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+47.2%
$5.4B$7.9B

Equity base grew 47.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Cash Flow
Cash Flow
+32.2%
$1.2B$1.6B

Operating cash flow surged 32.2% — exceptional cash generation, highest quality earnings signal.

Accounts Receivable
Balance Sheet
+21.2%
$3.1B$3.7B

Receivables grew 21.2% — monitor days sales outstanding for collection efficiency.

R&D Expense
P&L
-14%
$114.0M$98.0M

R&D spending cut 14% — could signal cost discipline or concerning reduction in innovation investment.

Total Debt
Balance Sheet
-11.4%
$32.5B$28.8B

Debt reduced 11.4% — deleveraging strengthens balance sheet and reduces financial risk.

Current Assets
Balance Sheet
+11.1%
$12.6B$13.9B

Current assets grew 11.1% — improving short-term liquidity or inventory/receivables build.

Gross Profit
P&L
+10.8%
$8.1B$8.9B

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

LANGUAGE CHANGES
NEW — 2026-02-03
PRIOR — 2025-02-05
ADDED
Mainly in connection with a declaration of dividends to non-controlling interests in Teva s business venture in Japan.
On May 2025, Teva entered into a $500 million notional amount of fixed to fixed cross-currency interest rate swaps relating to its 5.75% senior notes due 2030 to hedge the foreign currency exchange risk of future principal and interest payments associated with the USD denominated notes.
The cross-currency swaps synthetically convert part of the USD debt into CHF, aligning debt servicing costs with Teva s inflows and reducing economic volatility.
These swaps have been designated as cash flow hedges and the gain or loss on these swaps will be reported as a component of other comprehensive income and reclassified into earnings in each period during which the swaps affect earnings in the same line item associated with the USD denominated bonds.
Other items, net in the year ended December 31, 2024 includes mainly amounts related to an agreement with the Israeli Tax Authorities.
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REMOVED
Cumulative goodwill impairment as of December 31, 2024, December 31, 2023 and December 31, 2022 was approximately $29.55 billion, $28.3 billion and $27.6 billion, respectively.
The increase in deferred tax is mainly due to intellectual property related integration.
The amounts shown for 2023 are primarily comprised of Capitalization of R D Expenses.
Amounts do not include foreign currency translation adjustments attributable to non-controlling interests of $61 million loss in 2024, $50 million loss in 2023 and $116 million loss in 2022.
On March 31, 2023, Teva entered into a cross-currency interest rate swap agreement, designated as cash flow hedge for accounting purposes with respect to an intercompany loan due October 2026, denominated in Japanese yen.
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