Form 8-K

8-K — Bausch & Lomb Corp

Accession: 0001860742-26-000108

Filed: 2026-10-28

Period: 2026-10-28

CIK: 0001860742

SIC: 3851 (OPHTHALMIC GOODS)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — blco-20261028.htm (Primary)

EX-99.1 (ex991q3-2026.htm)

GRAPHIC — BL LOGO (bllogo-hiresa.jpg)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K

8-K (Primary)

Filename: blco-20261028.htm · Sequence: 1

blco-20261028

0001860742FALSEBausch & Lomb Corp00018607422026-10-282026-10-28

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

October 28, 2026

Date of Report (Date of the earliest event reported)

Bausch + Lomb Corporation

(Exact Name of Registrant as Specified in Its Charter)

Canada

001-41380

98-1613662

(State or Other Jurisdiction of

Incorporation or Organization)

(Commission

File Number)

(I.R.S. Employer

Identification Number)

520 Applewood Crescent

Vaughan, Ontario

Canada L4K 4B4

(Address of Principal Executive Offices)(Zip Code)

(905) 695-7700

(Registrant’s telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

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:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ 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, No Par Value

BLCO

New York Stock Exchange

Toronto Stock Exchange

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 ☐

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. ☐

Item 2.02 Results of Operations and Financial Condition.

On October 28, 2026, Bausch + Lomb Corporation (the “Company”) issued a press release announcing results of operations for the quarter ended September 30, 2026 and certain other financial information as of and for the quarter ended September 30, 2026. A copy of the press release is attached as Exhibit 99.1 to this report and is incorporated herein by this reference.

The information in this Item 2.02, including Exhibit 99.1, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The information in this Item 2.02 and Exhibit 99.1 shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit No. Description

99.1*

Press Release of Bausch + Lomb Corporation, respecting financial results for the third quarter of 2026, dated October 28, 2026

104* Cover Page Interactive Data File (formatted as Inline XBRL)

____________________________________

* Filed herewith.

Signatures

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.

BAUSCH + LOMB CORPORATION

By:

/s/ Sam Eldessouky

Name: Sam Eldessouky

Title: Executive Vice President, Chief Financial Officer

Date: October 28, 2026

EX-99.1

Filename: ex991q3-2026.htm · Sequence: 2

Document

Exhibit 99.1

Bausch + Lomb Posts Strong Third-Quarter Performance, Raises Full-Year 2026 Guidance

•Revenue of $1.375 Billion

•Revenue Grew 7% as Reported and 8% on a Constant Currency1 Basis Compared to the Third Quarter of 2025

•GAAP Net Income Attributable to Bausch + Lomb Corporation of $32 Million

•Adjusted EBITDA (non-GAAP)1 and Adjusted EBITDA Excluding Acquired IPR&D (non-GAAP)1 of $325 Million

•Raising Full-Year 2026 Revenue and Adjusted EBITDA Excluding Acquired IPR&D (non-GAAP)1 Guidance

VAUGHAN, Ontario, Oct. 28, 2026 – Bausch + Lomb Corporation (NYSE/TSX: BLCO), a leading global eye health company dedicated to helping people see better to live better, today announced its third-quarter 2026 financial results.

“Our third-quarter performance reflects the strength and breadth of the business, with growth across all three segments and continued expansion in profitability,” said Thomas J. Appio, chairman and interim CEO, Bausch + Lomb. “We have delivered against the commitments outlined at Investor Day for four consecutive quarters, and I believe there are additional opportunities to improve execution, enhance profitability and create even more value over time.”

Select Company Highlights

•MIEBO® reported revenue grew 42% to $119 million in the quarter, demonstrating continued momentum in an expanding category

•LUMIFY® reported revenue grew 35%, extending the brand’s strong growth trajectory

•Daily SiHy portfolio reported revenue grew 24%, reflecting durable growth across the broader contact lens business

•Premium IOL reported revenue grew approximately 70%, reinforcing the significant growth opportunity in Surgical

•Pipeline positioned to support growth well into the next decade, with several potential first-in-class assets reaching clinical and regulatory milestones in the third quarter

Third-Quarter 2026 Revenue Performance

Total reported revenue was $1.375 billion for the third quarter of 2026, as compared to $1.281 billion in the third quarter of 2025, an increase of $94 million, or 7%. Excluding the unfavorable impact of foreign exchange of $6 million, revenue increased by approximately 8% on a constant currency1 basis compared to the third quarter of 2025.

___________________________________

1 This is a non-GAAP measure or a non-GAAP ratio. For further information on non-GAAP measures and non-GAAP ratios, please refer to the “Non-GAAP Information” section of this news release. Please also refer to tables at the end of this news release for a reconciliation of this and other non-GAAP measures to the most directly comparable GAAP measure.

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Revenue by segment was as follows:

Third-Quarter 2026

(in millions) Three Months Ended September 30

Change at Constant Currency1 (non-GAAP)

2026 2025 Reported Change Reported Change

Total Bausch + Lomb Revenue

$1,375 $1,281 $94 7 % 8 %

Vision Care

$774 $736 $38 5 % 6 %

Surgical

$234 $215 $19 9 % 9 %

Pharmaceuticals

$367 $330 $37 11 % 11 %

Vision Care Segment

Vision Care segment revenue was $774 million for the third quarter of 2026, as compared to $736 million for the third quarter of 2025, an increase of $38 million, or 5%. Excluding the unfavorable impact of foreign exchange of $5 million, segment revenue increased on a constant currency1 basis by approximately 6% compared to the third quarter of 2025. Performance was primarily driven by growth from daily SiHy and ULTRA® contact lenses, and LUMIFY® and Artelac® in consumer.

Surgical Segment

Surgical segment revenue was $234 million for the third quarter of 2026, as compared to $215 million for the third quarter of 2025, an increase of $19 million, or 9%. Excluding the unfavorable impact of foreign exchange of $1 million, segment revenue increased on a constant currency1 basis by approximately 9% compared to the third quarter of 2025. Performance was primarily driven by growth in the premium IOL portfolio.

Pharmaceuticals Segment

Pharmaceuticals segment revenue was $367 million for the third quarter of 2026, as compared to $330 million for the third quarter of 2025, an increase of $37 million, or 11% on a reported and constant currency1 basis. Performance was driven by MIEBO growth and increased sales in international pharmaceuticals.

Operating Results

Operating income was $155 million for the third quarter of 2026, as compared to operating income of $95 million for the third quarter of 2025, a favorable change of $60 million. The change was driven by revenue growth noted above and operating efficiencies.

Net Income

Net income attributable to Bausch + Lomb Corporation for the third quarter of 2026 was $32 million, as compared to a $28 million loss for the third quarter of 2025, a favorable change of $60 million. The change was primarily due to operating results noted above.

Adjusted net income attributable to Bausch + Lomb Corporation (non-GAAP)1 for the third quarter of 2026 was $123 million, as compared to adjusted net income attributable to Bausch + Lomb Corporation (non-GAAP)1 of $66 million for the third quarter of 2025, an increase of $57 million.

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Cash Flow from Operations

Cash flow from operations for the third quarter of 2026 was $233 million, as compared to cash flow from operations of $137 million for the third quarter of 2025, an increase of $96 million. Cash flow from operations was positively impacted by operating results noted above.

Earnings Per Share

GAAP Earnings Per Share (“EPS”) Basic and Diluted attributable to Bausch + Lomb Corporation for the third quarter of 2026 was $0.09, as compared to ($0.08) for the third quarter of 2025. Adjusted EPS attributable to Bausch + Lomb Corporation (non-GAAP)1 for the third quarter of 2026 was $0.34, as compared to $0.18 for the third quarter of 2025.

Adjusted EBITDA (non-GAAP)1; Adjusted EBITDA Excluding Acquired IPR&D (non-GAAP)1

Adjusted EBITDA (non-GAAP)1 was $325 million for the third quarter of 2026, as compared to $243 million for the third quarter of 2025, an increase of $82 million. Adjusted EBITDA excluding Acquired IPR&D (non-GAAP)1 was $325 million for the third quarter of 2026, as compared to $243 million for the third quarter of 2025, an increase of $82 million. The change was primarily due to revenue growth noted above and operating efficiencies.

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2026 Financial Outlook2

Bausch + Lomb provided updated guidance for the full year of 2026 as follows:

As of July 29, 2026

As of Oct. 28, 20263

Full-Year Revenue • $5.440B - $5.540B • $5.450B - $5.550B

• 5.8 - 7.7% constant currency growth1

• 6.1 - 8.0% constant currency growth1

Full-Year Adjusted EBITDA Excluding Acquired IPR&D (non-GAAP)1

• $1.025B - $1.075B • $1.090B - $1.140B

Full-Year Revenue Foreign Exchange Tailwinds • $45M • $40M

Full-Year Adj. EBITDA Excluding Acquired IPR&D (non-GAAP)1 Foreign Exchange Tailwinds

• Nominal • Nominal

Other than with respect to GAAP revenue, the company only provides guidance on a non-GAAP basis. The company does not provide a reconciliation of forward-looking Adjusted EBITDA excluding Acquired IPR&D (non-GAAP)1 to GAAP net income (loss) attributable to Bausch + Lomb Corporation or of forward-looking constant currency revenue growth1 to reported revenue growth, due to the inherent difficulty in forecasting and quantifying certain amounts that are necessary for such reconciliations. These amounts may be material and, therefore, could result in the projected GAAP measure or ratio being materially different or less than the projected non-GAAP measure or ratio. These statements represent forward-looking information and may represent a financial outlook, and actual results may vary. Please see the risks and assumptions referred to in the Forward-looking Statements section of this news release.

________________________________

2 The guidance in this news release is only effective as of the date given, October 28, 2026, and will not be updated or affirmed unless and until the company publicly announces updated or affirmed guidance. Distribution or reference of this news release following October 28, 2026, does not constitute the company reaffirming guidance. See the “Forward-looking Statements” section for further information.

3 The increase in the anticipated full-year revenue is a result of a $15 million increase in the underlying business outlook, based on continued strong business performance in the third quarter of 2026 and anticipated stronger business performance for the remainder of 2026, partially offset by a decrease of $5 million in expected currency tailwinds (such decrease is a result of exchange rates moderating). The increases in anticipated constant currency revenue growth and anticipated full-year adjusted EBITDA (excluding acquired IPR&D) are a result of the aforementioned continued strong business performance in the third quarter of 2026 and anticipated stronger business performance for the remainder of 2026.

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Balance Sheet Highlights

•Bausch + Lomb’s cash, cash equivalents and restricted cash were $515 million at September 30, 2026

•Basic weighted average shares outstanding for the third quarter of 2026 were 357.6 million, and diluted weighted average shares outstanding for the third quarter of 2026 were 361.5 million

Conference Call Details

Date: October 28, 2026

Time: 8 a.m. ET

Webcast: https://www.webcaster5.com/Webcast/Page/2883/53395

Participant Event Dial-in: +1 (888) 506-0062 (North America)

+1 (973) 528-0011 (International)

Participant Access Code: 940423

Replay Dial-in: +1 (877) 481-4010 (North America)

+1 (919) 882-2331 (International)

Replay Passcode: 53395 (replay available until Nov. 11, 2026)

About Bausch + Lomb

Our mission is simple – we help people see better to live better, all over the world. For nearly two centuries we’ve evolved with the changing needs of patients and customers, and our commitment to innovation and improving the standard of care in eye health has never been stronger. From contact lenses to prescription products, over-the-counter options, surgical devices and more, we’re turning bold ideas into better outcomes through passion, perseverance and purpose. Learn more at www.bausch.com and connect with us on Facebook, Instagram, LinkedIn, X and YouTube.

Forward-looking Statements

This news release contains forward-looking information and statements within the meaning of applicable securities laws (collectively, “forward-looking statements”), which may generally be identified by the use of the words “anticipates,” “hopes,” “expects,” “intends,” “plans,” “projects,” “predicts,” “forecasts,” “should,” “could,” “would,” “may,” “might,” “will,” “strive,” “believes,” “estimates,” “potential,” “target,” “guidance,” “outlook,” or “continue” and positive and negative variations or similar expressions and phrases or statements that certain actions, events or results may, could, should or will be achieved, received or taken, or will occur or result, and similar such expressions also identify forward-looking information. Forward-looking statements include statements regarding Bausch + Lomb’s future prospects and performance, including the company’s 2026 full-year guidance, the company’s three-year targets and the company’s pipeline and its ability to support growth. These forward-looking statements, including the company’s full-year guidance, are based upon the current expectations and beliefs of management and are provided for the purpose of providing additional information about such expectations and beliefs, and readers are cautioned that these statements may not be appropriate for other purposes. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements. These risks and uncertainties include, but are not limited to, the risks and uncertainties discussed in Bausch + Lomb’s filings with the U.S. Securities and Exchange Commission (“SEC”) and the Canadian Securities Administrators (the “CSA”) (including the company’s Annual Report on Form 10-K for the year ended Dec. 31, 2025 (which was filed with the SEC and CSA on Feb. 18, 2026)

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and its most recent quarterly filings), which factors are incorporated herein by reference. They also include, but are not limited to, risks and uncertainties respecting the proposed plan to separate Bausch + Lomb into an independent, publicly traded company, separate from the remainder of Bausch Health Companies Inc. (“BHC”) (the “separation”), which include, but are not limited to, the expected benefits and costs of the separation, the expected timing of completion of the separation and its manner and terms (including that it may include the transfer of all or a portion of BHC’s remaining direct or indirect equity interest in Bausch + Lomb to its shareholders (the “distribution”)), the expectation that, if the separation is to be effected through a distribution, then it will be completed following the achievement of targeted debt leverage ratios, subject to receipt of applicable shareholder and other necessary approvals and other factors, including those described in BHC’s public statements, the ability to complete the distribution considering the various conditions to the completion of the distribution (some of which are outside the company’s and BHC’s control, including conditions related to regulatory matters and receipt of applicable shareholder and other approvals), the impact of any potential sales or dispositions of the company’s common shares by BHC (including in connection with a foreclosure on the Bausch + Lomb common shares owned by BHC or its subsidiaries that are or may be pledged as collateral for certain of BHC’s or its subsidiary’s debt), that market or other conditions are no longer favorable to completing the transaction, that applicable shareholder, stock exchange, regulatory or other approval is not obtained on the terms or timelines anticipated or at all, business disruption during the pendency of or following the separation, diversion of management time on separation-related issues, retention of existing management team members, the reaction of customers and other parties to the separation, the structure of the distribution, the qualification of the distribution as a tax-free transaction for Canadian and/or U.S. federal income tax purposes (including whether or not an advance ruling from the Canada Revenue Agency and/or the Internal Revenue Service will be sought or obtained), the ability of the company and BHC to satisfy the conditions required to maintain the tax-free status of such distribution (some of which are beyond their control), other potential tax or other liabilities that may arise as a result of the distribution, the potential dis-synergy costs resulting from the separation, the impact of the separation on relationships with customers, suppliers, employees and other business counterparties, general economic conditions, conditions in the markets the company is engaged in, behavior of customers, suppliers and competitors, technological developments and legal and regulatory rules affecting the company’s business. In particular, the company can offer no assurance that the separation will occur at all, or that any such transaction will occur on the terms and timelines or in the manner anticipated by the company and BHC or that, even if consummated, the company will realize the

anticipated benefits from the separation. They also include risks and uncertainties relating to acquisitions and other business development transactions the company has completed or may, in the future, pursue and complete, including risks that pending transactions may not close, risks that the company may not realize the expected benefits of those transactions on a timely basis or at all and, where applicable, risks relating to increased levels of debt as a result of debt incurred to finance such transactions, including with regard to compliance with our debt covenants. They also include risks and uncertainties related to the impacts of the new legislation commonly referred to as One Big Beautiful Bill Act, including the effects on our tax provision for both 2026 and future years. They also include the expected impact of the tariffs imposed by the U.S. and counter-tariffs or other retaliatory measures imposed on the U.S. by other countries and disruptions to global supply chains and other potential results as a result of these developments and our ability to successfully manage the expected impact of such tariffs and counter-tariffs and other measures, including the success of actions and levers we have taken and may take to manage these matters, as well as the impact of potential tariff refunds or recoveries, if any. Finally, they also include, but are not limited to, risks and uncertainties caused by or relating to adverse economic conditions and other macroeconomic factors, including risks and uncertainties associated with the conflict in the Middle East, over which we have no control, including heightened inflation and interest rates, foreign currency rates, slower growth or a potential recession, which could adversely impact our revenue, expenses and resulting margins. In addition, certain material factors and assumptions have been applied in making these forward-looking statements, including, without limitation, the assumption that the risks and uncertainties outlined above will not cause actual results or events to differ materially from those described in these forward-looking statements. In addition, management has also made certain assumptions regarding our 2026 full-year guidance with respect to expectations regarding base performance growth, business performance, currency impact,

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inflation, the company's ability to offset the impact of tariffs in 2026 (based on the current tariff policy and the actions the company is taking to manage these measures), expectations regarding adjusted gross margin (non-GAAP), adjusted SG&A expense (non-GAAP) and the company’s ability to continue to manage such expense in the manner anticipated, net interest expense (which will vary based on, among other things, interest rates and our indebtedness), adjusted tax rate and full year capex and the anticipated timing and extent of the company’s R&D expense.

Readers are cautioned not to place undue reliance on any of these forward-looking statements. These forward-looking statements speak only as of the date hereof. Bausch + Lomb undertakes no obligation to update any of these forward-looking statements to reflect events or circumstances after the date of this news release or to reflect actual outcomes, unless required by law.

Links provided in this news release are solely for information purposes and do not constitute Bausch + Lomb affirming any forward-looking statements contained in the linked content.

Non-GAAP Information

To supplement the financial measures prepared in accordance with U.S. generally accepted accounting principles (GAAP), the company uses certain non-GAAP financial measures and ratios. Management uses these non-GAAP measures and ratios as key metrics in the evaluation of the company’s performance and the consolidated financial results and, in part, in the determination of cash bonuses for its executive officers. The company believes these non-GAAP measures and ratios are useful to investors in their assessment of our operating performance and the valuation of the company. In addition, these non-GAAP measures and ratios address questions the company routinely receives from analysts and investors, and in order to assure that all investors have access to similar data, the company has determined that it is appropriate to make this data available to all investors.

These measures and ratios do not have any standardized meaning under GAAP and other companies may use similarly titled non-GAAP financial measures and ratios that are calculated differently from the way we calculate such measures and ratios. Accordingly, our non-GAAP financial measures and ratios may not be comparable to similar non-GAAP measures and ratios of other companies. We caution investors not to place undue reliance on such non-GAAP measures and ratios, but instead to consider them with the most directly comparable GAAP measures and ratios. Non-GAAP financial measures and ratios have limitations as analytical tools and should not be considered in isolation. They should be considered as a supplement to, not a substitute for, or superior to, the corresponding measures calculated in accordance with GAAP.

The reconciliations of these historic non-GAAP financial measures and ratios to the most directly comparable financial measures and ratios calculated and presented in accordance with GAAP are shown in the tables below.

Specific Non-GAAP Measures

EBITDA, Adjusted EBITDA, Adjusted EBITDA excluding Acquired IPR&D and Adjusted EBITDA growth (excluding Acquired IPR&D)

EBITDA (non-GAAP) is Net income (loss) attributable to Bausch + Lomb Corporation (its most directly comparable U.S. GAAP financial measure) adjusted for interest, income taxes, depreciation and amortization. Adjusted EBITDA (non-GAAP) is EBITDA (non-GAAP) further adjusted for the items described below. Management believes that Adjusted EBITDA (non-GAAP), along with the GAAP measures used by management, most appropriately reflect how the company measures the business internally and sets operational goals and incentives. In particular, the company believes that Adjusted EBITDA (non-GAAP) focuses management on the company’s underlying operational results and business performance. As a result, the company uses Adjusted EBITDA (non-GAAP) both to assess the actual financial performance of the company and to forecast future results as part of its guidance. Management believes Adjusted EBITDA (non-GAAP) is a useful measure to evaluate current performance. Adjusted EBITDA (non-GAAP) is intended to show our unleveraged, pre-tax operating results and therefore reflects our financial performance based on operational factors. In addition, cash

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bonuses for the company’s executive officers and other key employees are based, in part, on the achievement of certain Adjusted EBITDA (non-GAAP) targets.

Adjusted EBITDA (non-GAAP) is Net income (loss) attributable to Bausch + Lomb Corporation (its most directly comparable U.S. GAAP financial measure) adjusted for interest expense, net, (benefit from) provision for income taxes, depreciation and amortization and further adjusted for the following items:

•Asset impairments: The company has excluded the impact of impairments of finite-lived and indefinite-lived intangible assets as such amounts are inconsistent in amount and frequency and are significantly impacted by the timing and/or size of acquisitions and divestitures. The company believes that the adjustments of these items correlate with the sustainability of the company’s operating performance. Although the company excludes impairments of intangible assets from measuring the performance of the company and its business, the company believes that it is important for investors to understand that intangible assets contribute to revenue generation.

•Restructuring, integration and transformation costs: The company has incurred restructuring costs as it implemented certain strategies, which involved, among other things, improvements to its infrastructure and operations, internal reorganizations and impacts from the divestiture of assets and businesses. With regard to infrastructure and operational improvements which the company has taken to improve efficiencies in the businesses and facilities, these tend to be costs intended to right size the business or organization that fluctuate significantly between periods in amount, size and timing, depending on the improvement project, reorganization or transaction. Additionally, with the completion of the Bausch + Lomb IPO, as the company prepares for post-separation operations, the company is launching certain transformation initiatives that will result in certain changes to and investment in its organizational structure and operations. These transformation initiatives arise outside of the ordinary course of continuing operations and, as is the case with the company’s restructuring efforts, costs associated with these transformation initiatives are expected to fluctuate between periods in amount, size and timing. These out-of-the-ordinary-course charges include third-party advisory costs, as well as certain compensation-related costs. Investors should understand that the outcome of these transformation initiatives may result in future restructuring actions and certain of these charges could recur. The company believes that the adjustments of these items provide supplemental information with regard to the sustainability of the company’s operating performance, allow for a comparison of the financial results to historical operations and forward-looking guidance and, as a result, provide useful supplemental information to investors.

•Acquisition-related costs and adjustments excluding amortization of intangible assets:The company has excluded the impact of acquisition-related costs and fair value inventory step-up resulting from acquisitions as the amounts and frequency of such costs and adjustments are not consistent and are significantly impacted by the timing and size of its acquisitions. In addition, the company excludes the impact of acquisition-related contingent consideration non-cash adjustments due to the inherent uncertainty and volatility associated with such amounts based on changes in assumptions with respect to fair value estimates, and the amount and frequency of such adjustments are not consistent and are significantly impacted by the timing and size of the company’s acquisitions, as well as the nature of the agreed-upon consideration.

•Share-based compensation: The company excludes costs relating to share-based compensation. The company believes that the exclusion of share-based compensation expense assists investors in the comparisons of operating results to peer companies. Share-based compensation expense can vary significantly based on the timing, size and nature of awards granted.

•Separation costs and separation-related costs: The company has excluded certain costs incurred in connection with activities taken to: (i) separate the Bausch + Lomb business from the remainder of BHC and (ii) register the Bausch + Lomb business as an independent publicly traded entity. Separation costs are incremental costs directly related to effectuating the separation of the Bausch + Lomb business from the remainder of BHC and include, but are not limited to, legal, audit and advisory fees, talent acquisition costs and costs associated with establishing a new Board of Directors and Audit Committee. Separation-related costs are incremental costs indirectly related to the separation of the Bausch + Lomb business from the remainder of BHC and include, but are not limited to, IT infrastructure and software licensing costs, rebranding costs and costs associated with

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facility relocation and/or modification. As these costs arise from events outside of the ordinary course of continuing operations, the company believes that the adjustments of these items provide supplemental information with regard to the sustainability of the company’s operating performance, allow for a comparison of the financial results to historical operations and forward-looking guidance and, as a result, provide useful supplemental information to investors.

•Loss on extinguishment of debt: The company has excluded loss on extinguishment of debt as this represents a loss from refinancing our existing debt and is not a reflection of our operations for the period. Further, the amount and frequency of such amounts are not consistent and are significantly impacted by the timing and size of debt financing transactions and other factors in the debt market that are not within management’s control.

•Other Non-GAAP adjustments: The company also excludes certain other amounts, including IT infrastructure investment, litigation and other matters, gain/(loss) on sales of assets and certain other amounts that are the result of other, non-comparable events to measure operating performance if and when present in the periods presented. These events arise outside of the ordinary course of continuing operations. Given the unique nature of the matters relating to these costs, the company believes these items are not routine operating expenses. For example, legal settlements and judgments vary significantly, in their nature, size and frequency, and, due to this volatility, the company believes the costs associated with legal settlements and judgments are not routine operating expenses. The company excluded these costs as this event is outside of the ordinary course of continuing operations and is infrequent in nature. The company believes that the exclusion of such out-of-the-ordinary-course amounts provides supplemental information to assist in the comparison of the financial results of the company from period to period and, therefore, provides useful supplemental information to investors. However, investors should understand that many of these costs could recur and that companies in our industry often face litigation.

Adjusted EBITDA excluding Acquired In-Process Research and Development (IPR&D) (non-GAAP) is Adjusted EBITDA (non-GAAP) further adjusted to exclude Acquired IPR&D. The IPR&D expenditures represent costs directly resulting from business development transactions and not through the normal course of business. The company believes that the exclusion of such out-of-the-ordinary-course amounts provides supplemental information to assist in the comparison of the financial results of the company from period to period and, therefore, provides useful supplemental information to investors in assessing our performance. However, investors should understand that the company may enter into additional business development transactions in the future and, as a result, such Acquired IPR&D may recur in the future. Adjusted EBITDA growth (excluding Acquired IPR&D) is changes in Adjusted EBITDA (excluding Acquired IPR&D) from period to period.

Adjusted Net Income (non-GAAP)

Adjusted net income (non-GAAP) is net income (loss) attributable to Bausch + Lomb Corporation (its most directly comparable GAAP financial measure) adjusted for asset impairments, restructuring, integration and transformation costs, acquisition-related costs and adjustments (excluding amortization of intangible assets), separation costs and separation-related costs, loss on extinguishment of debt and other non-GAAP adjustments, as these adjustments are described above, and further adjusted for amortization of intangible assets and write-down of financing fees, as described below:

•Amortization of intangible assets: The company has excluded the impact of amortization of intangible assets, as such amounts are inconsistent in amount and frequency and are significantly impacted by the timing and/or size of acquisitions. The company believes that the adjustments of these items correlate with the sustainability of the company’s operating performance. Although the company excludes the amortization of intangible assets from its non-GAAP expenses, the company believes that it is important for investors to understand that such intangible assets contribute to revenue generation. Amortization of intangible assets that relate to past acquisitions will recur in future periods until such intangible assets have been fully amortized. Any future acquisitions may result in the amortization of additional intangible assets.

•Write-down of financing fees: In addition to excluding loss on extinguishment of debt, the company has excluded write-down of financing fees as this represents a loss from refinancing our existing debt and is not a reflection of our operations for the period. Further, the amount and frequency of

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such amounts are not consistent and are significantly impacted by the timing and size of debt financing transactions and other factors in the debt market that are not within management’s control.

Adjusted net income (non-GAAP) excludes the impact of these certain items that may obscure trends in the company’s underlying performance. Management uses Adjusted net income (non-GAAP) for strategic decision making, forecasting future results and evaluating current performance. By disclosing this non-GAAP measure, it is management’s intention to provide investors with a meaningful, supplemental comparison of the company’s operating results and trends for the periods presented. Management believes that this measure is also useful to investors as such measure allows investors to evaluate the company’s performance using the same tools that management uses to evaluate past performance and prospects for future performance. Accordingly, the company believes that Adjusted net income (non-GAAP) is useful to investors in their assessment of the company’s operating performance and the valuation of the company. It is also noted that, in recent periods, our GAAP net income (loss) attributable to Bausch + Lomb Corporation was significantly lower than our Adjusted net income (non-GAAP).

Constant Currency

Constant currency change or constant currency revenue growth is a change in GAAP revenue (its most directly comparable GAAP financial measure) on a period-over-period basis adjusted for changes in foreign currency exchange rates. The company uses constant currency revenue (non-GAAP) and constant currency revenue Growth (non-GAAP) to assess performance of its reportable segments, and the company in total, without the impact of foreign currency exchange fluctuations. The company believes that such measures are useful to investors as they provide a supplemental period-to-period comparison. Although changes in foreign currency exchange rates are part of our business, they are not within management’s control. Changes in foreign currency exchange rates, however, can mask positive or negative trends in the underlying business performance. Constant currency impact is determined by comparing current period reported amounts adjusted to exclude currency impact, calculated using monthly average exchange rates from the prior comparable period to the actual prior comparable period reported amounts.

Adjusted EPS (non-GAAP)

Adjusted earnings per share or Adjusted EPS (non-GAAP) is calculated as Diluted income per share attributable to Bausch + Lomb Corporation (“GAAP EPS”) (its most directly comparable GAAP financial measure), adjusted for the per diluted share impact of each adjustment made to reconcile Net income (loss) attributable to Bausch + Lomb Corporation to Adjusted net income (non-GAAP) as discussed above. Like Adjusted net income (non-GAAP), Adjusted EPS (non-GAAP) excludes the impact of certain items that may obscure trends in the company’s underlying performance on a per share basis. By disclosing this non-GAAP measure, it is management’s intention to provide investors with a meaningful, supplemental comparison of the company’s results and trends for the periods presented on a diluted share basis. Accordingly, the company believes that Adjusted EPS (non-GAAP) is useful to investors in their assessment of the company’s operating performance, the valuation of the company and an investor’s return on investment. It is also noted that, for the periods presented, our GAAP EPS was significantly lower than our Adjusted EPS (non-GAAP).

10 | Page

Media Contact:

T.J. Crawford

tj.crawford@bausch.com

(908) 705-2851

Investor Contact:

George Gadkowski

george.gadkowski@bausch.com

(877) 354-3705 (toll free)

(908) 927-0735

FINANCIAL TABLES FOLLOW

11 | Page

Bausch + Lomb Corporation Table 1

Consolidated Statements of Operations

For the Three and Nine Months Ended September 30, 2026 and 2025

(unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

(in millions, except per share amounts)

2026 2025 2026 2025

Revenues

Product sales $ 1,371 $ 1,277 $ 3,999 $ 3,682

Other revenues 4 4 14 14

1,375 1,281 4,013 3,696

Expenses

Cost of goods sold (excluding amortization and impairments of intangible assets) 485 509 1,494 1,513

Cost of other revenues 1 1 2 4

Selling, general and administrative 556 528 1,688 1,670

Research and development 91 95 306 277

Amortization of intangible assets 57 68 171 202

Other expense (income), net 30 (15) 81 29

1,220 1,186 3,742 3,695

Operating income 155 95 271 1

Interest income 2 3 10 9

Interest expense (95) (101) (285) (323)

Gain (loss) on extinguishment of debt — 3 (1) (6)

Foreign exchange and other (4) (3) (12) (11)

Income (loss) before provision for income taxes 58 (3) (17) (330)

(Provision for) benefit from income taxes (23) (22) (28) 36

Net income (loss) 35 (25) (45) (294)

Net income attributable to noncontrolling interest (3) (3) (8) (8)

Net income (loss) attributable to Bausch + Lomb Corporation $ 32 $ (28) $ (53) $ (302)

Basic and diluted income (loss) per share attributable to Bausch + Lomb Corporation $ 0.09 $ (0.08) $ (0.15) $ (0.85)

Basic weighted-average common shares 357.6 354.2 356.6 353.6

Diluted weighted-average common shares 361.5 354.2 356.6 353.6

12 | Page

Bausch + Lomb Corporation Table 2

Reconciliation of GAAP Net Income (Loss) and Diluted Income (Loss) per Share Attributable to Bausch + Lomb Corporation to Adjusted Net Income (non-GAAP) and Adjusted Earnings Per Share (non-GAAP)

For the Three and Nine Months Ended September 30, 2026 and 2025

(unaudited)

Three Months Ended September 30,

2026 2025

(in millions, except per share amounts)

Income (Expense) Earnings per Share Impact Income (Expense) Earnings per Share Impact

Net income (loss) and Diluted income (loss) per share attributable to Bausch + Lomb Corporation $ 32 $ 0.09 $ (28) $ (0.08)

Non-GAAP adjustments: (a)

Amortization of intangible assets 57 0.16 68 0.19

Asset impairments 4 0.01 — —

Restructuring, integration and transformation costs 17 0.05 23 0.06

Acquisition-related costs and adjustments (excluding amortization of intangible assets) 9 0.02 (2) (0.01)

Loss on extinguishment of debt and write-down of financing fees — — (1) —

Gain on sale of assets — — (6) (0.02)

Other 8 0.02 3 0.01

Tax effect of non-GAAP adjustments (4) (0.01) 9 0.03

Total non-GAAP adjustments 91 0.25 94 0.26

Adjusted net income (non-GAAP) and Adjusted earnings per

share (non-GAAP)

$ 123 $ 0.34 $ 66 $ 0.18

Acquired IPR&D — — — —

Adjusted net income excluding Acquired IPR&D (non-GAAP) and Adjusted earnings per share excluding Acquired IPR&D (non-GAAP) $ 123 $ 0.34 $ 66 $ 0.18

Nine Months Ended September 30,

2026 2025

(in millions, except per share amounts)

Income (Expense) Earnings per Share Impact Income (Expense) Earnings per Share Impact

Net loss and Diluted loss per share attributable to Bausch + Lomb Corporation $ (53) $ (0.15) $ (302) $ (0.85)

Non-GAAP adjustments: (a)

Amortization of intangible assets 171 0.47 202 0.57

Asset impairments 13 0.04 — —

Restructuring, integration and transformation costs 45 0.12 114 0.32

Acquisition-related costs and adjustments (excluding amortization of intangible assets) 14 0.04 17 0.05

Loss on extinguishment of debt and write-down of financing fees 7 0.02 39 0.11

Separation costs and separation-related costs 1 — — —

Gain on sale of assets (3) (0.01) (6) (0.02)

Other 20 0.06 18 0.05

Tax effect of non-GAAP adjustments (18) (0.04) (45) (0.13)

Total non-GAAP adjustments 250 0.70 339 0.95

Adjusted net income (non-GAAP) and Adjusted earnings per

share (non-GAAP)

$ 197 $ 0.55 $ 37 $ 0.10

Acquired IPR&D 13 0.03 29 0.09

Adjusted net income excluding Acquired IPR&D (non-GAAP) and Adjusted earnings per share excluding Acquired IPR&D (non-GAAP) $ 210 $ 0.58 $ 66 $ 0.19

(a) The components of and further details respecting each of these non-GAAP adjustments and the financial statement line item to which each component relates can be found on Table 2a.

13 | Page

Bausch + Lomb Corporation Table 2a

Reconciliation of GAAP to Non-GAAP Financial Information

For the Three and Nine Months Ended September 30, 2026 and 2025

(unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

(in millions) 2026 2025 2026 2025

Cost of goods sold reconciliation:

GAAP Cost of goods sold (excluding amortization and impairments of intangible assets) $ 485 $ 509 $ 1,494 $ 1,513

Fair value inventory step-up resulting from acquisitions (a)

— (19) — (62)

Adjusted cost of goods sold (excluding amortization and impairments of intangible assets) (non-GAAP) $ 485 $ 490 $ 1,494 $ 1,451

Selling, general and administrative reconciliation:

GAAP Selling, general and administrative $ 556 $ 528 $ 1,688 $ 1,670

Separation-related costs (b)

— — (1) (1)

Transformation costs (c)

(8) (12) (24) (70)

Other (d)

— (2) 1 (8)

Adjusted selling, general and administrative (non-GAAP) $ 548 $ 514 $ 1,664 $ 1,591

Amortization of intangible assets reconciliation:

GAAP Amortization of intangible assets $ 57 $ 68 $ 171 $ 202

Amortization of intangible assets (e)

(57) (68) (171) (202)

Adjusted amortization of intangible assets (non-GAAP) $ — $ — $ — $ —

Other expense, net reconciliation:

GAAP Other expense, net $ 30 $ (15) $ 81 $ 29

Litigation and other matters (d)

(8) (1) (20) (8)

Restructuring and integration costs (c)

(9) (11) (21) (44)

Asset impairments (f)

(4) — (13) —

Separation costs (b)

— — — 1

Acquisition-related contingent consideration (a)

(6) 23 (10) 50

Acquisition-related costs (a)

(3) (2) (4) (5)

Gain on sale of assets (g)

— 6 3 6

Adjusted other expense, net (non-GAAP) $ — $ — $ 16 $ 29

Interest expense reconciliation:

GAAP Interest expense $ (95) $ (101) $ (285) $ (323)

Write-down of financing fees (h)

— 2 6 33

Adjusted interest expense (non-GAAP) $ (95) $ (99) $ (279) $ (290)

Loss on extinguishment of debt reconciliation:

GAAP Loss on extinguishment of debt $ — $ 3 $ (1) $ (6)

Loss on extinguishment of debt (h)

— (3) 1 6

Adjusted loss on extinguishment of debt (non-GAAP) $ — $ — $ — $ —

Foreign exchange and other reconciliation:

GAAP Foreign exchange and other $ (4) $ (3) $ (12) $ (11)

Other (d)

— — 1 2

Adjusted foreign exchange and other (non-GAAP) $ (4) $ (3) $ (11) $ (9)

(Provision for) benefit from income taxes reconciliation:

GAAP (Provision for) benefit from income taxes $ (23) $ (22) $ (28) $ 36

Tax effect of non-GAAP adjustments (i)

(4) 9 (18) (45)

Adjusted provision for income taxes (non-GAAP) $ (27) $ (13) $ (46) $ (9)

(a) Represents the three components of the non-GAAP adjustment of “Acquisition-related costs and adjustments (excluding amortization of intangible assets)” (see Table 2).

(b) Represents the two components of the non-GAAP adjustment of “Separation costs and separation-related costs” (see Table 2).

(c) Represents the two components of the non-GAAP adjustment of “Restructuring, integration and transformation costs” (see Table 2).

(d) Represents the three components of the non-GAAP adjustment of “Other” (see Table 2).

(e) Represents the sole component of the non-GAAP adjustment of “Amortization of intangible assets” (see Table 2).

(f) Represents the sole component of the non-GAAP adjustment of “Asset impairments” (see Table 2).

(g) Represents the sole component of the non-GAAP adjustment of “Gain on sale of assets” (see Table 2).

(h) Represents the two components of the non-GAAP adjustment of “Loss on extinguishment of debt and write-down of financing fees” (see Table 2).

(i) Represents the sole component of the non-GAAP adjustment of “Tax effect of non-GAAP adjustments” (see Table 2).

14 | Page

Bausch + Lomb Corporation Table 2b

Reconciliation of GAAP Net Income (Loss) to Adjusted EBITDA (non-GAAP)

For the Three and Nine Months Ended September 30, 2026 and 2025

(unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

(in millions) 2026 2025 2026 2025

Net income (loss) attributable to Bausch + Lomb Corporation $ 32 $ (28) $ (53) $ (302)

Interest expense, net 93 98 275 314

Provision for (benefit from) income taxes 23 22 28 (36)

Depreciation and amortization of intangible assets 102 109 305 322

EBITDA 250 201 555 298

Adjustments:

Asset impairments 4 — 13 —

Restructuring, integration and transformation costs 17 23 45 114

Acquisition-related costs and adjustments (excluding amortization of intangible assets) 9 (2) 14 17

Share-based compensation 37 27 109 85

Separation costs and separation-related costs — — 1 —

Loss on extinguishment of debt — (3) 1 6

Other non-GAAP adjustments:

Gain on sale of assets — (6) (3) (6)

Other 8 3 20 18

Adjusted EBITDA (non-GAAP) $ 325 $ 243 $ 755 $ 532

Acquired IPR&D — — 16 29

Adjusted EBITDA excluding Acquired IPR&D (non-GAAP) $ 325 $ 243 $ 771 $ 561

15 | Page

Bausch + Lomb Corporation Table 3

Constant Currency Revenue (non-GAAP) and Constant Currency Revenue Growth (non-GAAP) - by Segment

For the Three and Nine Months Ended September 30, 2026 and 2025

(unaudited)

Calculation of Constant Currency Revenue for the Three Months Ended

September 30, 2026 September 30, 2025 Change in Revenue as Reported

Change in

Constant Currency Revenue (Non-GAAP) (b)

Revenue

Reported

Changes in Exchange Rates (a)

Constant Currency Revenue

(Non-GAAP) (b)

Revenue

Reported

(in millions) Amount Pct. Amount Pct.

Vision Care $ 774 $ 5 $ 779 $ 736 $ 38 5 % $ 43 6 %

Surgical 234 1 235 215 19 9 % 20 9 %

Pharmaceuticals 367 — 367 330 37 11 % 37 11 %

Total revenues $ 1,375 $ 6 $ 1,381 $ 1,281 $ 94 7 % $ 100 8 %

Calculation of Constant Currency Revenue for the Nine Months Ended

September 30, 2026 September 30, 2025 Change in Revenue as Reported

Change in

Constant Currency Revenue (Non-GAAP) (b)

Revenue

Reported

Changes in Exchange Rates (a)

Constant Currency Revenue

(Non-GAAP) (b)

Revenue

Reported

(in millions) Amount Pct. Amount Pct.

Vision Care $ 2,269 $ (24) $ 2,245 $ 2,145 $ 124 6 % $ 100 5 %

Surgical 718 (17) 701 645 73 11 % 56 9 %

Pharmaceuticals 1,026 (7) 1,019 906 120 13 % 113 12 %

Total revenues $ 4,013 $ (48) $ 3,965 $ 3,696 $ 317 9 % $ 269 7 %

(a) The impact for changes in foreign currency exchange rates is determined as the difference in the current period reported revenues at their current period currency exchange rates and the current period reported revenues revalued using the monthly average currency exchange rates during the comparable prior period.

(b) To supplement the financial measures prepared in accordance with GAAP, the Company uses certain non-GAAP financial measures and ratios. For additional information about the Company’s use of such non-GAAP financial measures and ratios, refer to the “Non-GAAP Information” section in the body of the news release to which these tables are attached. Constant currency revenue (non-GAAP) for the three and nine months ended September 30, 2026 is calculated as revenue as reported adjusted for the impact for changes in exchange rates (previously defined in this news release). Change in constant currency revenue (non-GAAP) is calculated as the difference between constant currency revenue for the current period and revenue as reported for the comparative period.

16 | Page

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