Jazz Pharmaceuticals plc estimates that its third-quarter 2026 financial results will include a pre-tax charge of approximately $755 million for acquired in-process research and development (IPR&D) related to the completed acquisition of Actio Biosciences, Inc. This non-deductible expense is expected to reduce both GAAP and non-GAAP adjusted earnings per share by approximately $11.00. The company notes that Q3 results are not yet finalized and actual figures may differ from these preliminary estimates. Jazz Pharmaceuticals operates in the biopharmaceutical industry, focusing on the development and commercialization of medicines for serious diseases.