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THIS ANNOUNCEMENT CONTAINS INSIDE INFORMATION FOR THE PURPOSES OF ARTICLE 7 OF THE MARKET ABUSE REGULATION (EU) 596 2014 (AS IT FORMS PART OF DOMESTIC LAW IN THE UK BY VIRTUE OF THE EUROPEAN UNION (WITHDRAWAL) ACT 2018)

Comment by Mark Crossley, CEO of Indivior PLC

"Our second quarter results are in line with our July 9th business update and reflect +24% NR growth for SUBLOCADE (buprenorphine extended-release injection). The underlying demand for this transformative treatment for moderate-to-severe opioid use disorder (OUD) remains strong in a market that continues to be heavily under-treated. As previously announced, SUBLOCADE's Q2 growth was adversely impacted by transitory items, including Medicaid patient disenrollment dynamics, lower channel stocking and longer sales lead times for new criminal justice system accounts. We incorporated these items into our FY 2024 guidance that we updated earlier this month. We remain confident that we will deliver on our objectives for SUBLOCADE, which include achieving a NR run rate of $1 billion as we exit 2025 and peak annual NR of greater than $1.5 billion.

Separately, we took the difficult decision earlier this month to end sales and marketing of PERSERIS due to impending market changes that would make the product no longer financially viable.

While 2024 has proved to be a more challenging year than we had anticipated, we remain highly confident in the underlying fundamentals of our business and strategy, and that we are on a clear path to create substantial shareholder value. Reflecting our confidence, we are today announcing a new $100m share repurchase program which we intend to execute over an accelerated time frame.

Expected Settlement of Opioid Litigation

Indivior continues to address legacy litigation to create greater certainty for all stakeholders. Today, the Group announces an expected settlement related to opioid litigation, including certain parties in the opioid multi-district litigation (MDL). The Group has recorded a related provision of $75m, reflecting the net present value (NPV) at the risk-free rate of the agreed amount with the plaintiffs' executive committee and certain state attorneys general, expected to be paid over a five-year period. The parties to the settlement still must negotiate material terms and conditions of the final settlement agreement, which Indivior expects to resolve in due course. Upon final settlement, the provision will be reclassified to a liability and the NPV will be remeasured using a risk-adjusted rate and likely adjusted down to approximately $65m, reflecting the Group's cost of debt versus the risk-free rate used to record the provision (See Notes 11 and 13).

1 Adjusted Basis excludes the impact of exceptional items and other adjustments as referenced and reconciled in the Adjusted Results appendix on page 28. Adjusted results are not a substitute for, or superior to, reported results presented in accordance with International Financial Reporting Standards ( IFRS ).

The Company refers to Indivior PLC and the Group refers to the Company and its consolidated subsidiaries.

H1 Q2 2024 Financial Highlights

H1 2024 total net revenue (NR) of $583m increased 10% (H1 2023 $529m) Q2 2024 total NR of $299m increased 8% (Q2 2023 $276m).

H1 2024 reported operating loss was $67m (H1 2023 operating profit $118m) Q2 2024 reported operating loss was $132m (Q2 2023 operating profit $61m). H1 2024 adjusted operating profit of $149m increased 5% (Adjusted H1 2023 $142m). Q2 2024 adjusted operating profit of $79m increased 11% (Adjusted Q2 2023 $71m).

H1 2024 reported net loss was $60m (H1 2023 net income $83m) Q2 2024 reported net loss was $107m (Q2 2023 net income $39m). H1 2024 adjusted net income was $111m (Adjusted H1 2023 $112m). Q2 2024 adjusted net income of $60m increased 7% (Adjusted Q2 2023 $56m).

Cash and investments totaled $405m at the end of H1 2024 (including $26m restricted for self-insurance) (FY 2023 $451m). The decrease was primarily due to the Group's litigation settlement payments of $70m and share repurchases of $70m, partly offset by cash inflow from operating activities.

H1 Q2 2024 Product Highlights

SUBLOCADE H1 2024 NR of $371m (+29% vs. H1 2023) Q2 2024 NR of $192m (+24% vs. Q2 2023 and +7% vs. Q1 2024). Continued growth primarily reflects further organized health system (OHS) and justice system channel penetration in the U.S. resulting in increased new U.S. patient enrollments. Q2 2024 U.S. units dispensed were approx. 155,700 (+25% vs. Q2 2023 and +5% vs. Q1 2024). Total U.S. patients on a 12-month rolling basis at the end of Q2 2024 were approximately 160,400 (+49% vs. Q2 2023 and +7% vs. Q1 2024).

OPVEE (nalmefene) nasal spray Q2 2024 NR was modest (under $1m) near-term launch focus is on supporting policy changes to enable nalmefene opioid rescue treatments, increasing product trial among targeted users and readying supply for the U.S. Biomedical Advancement Research and Development Authority (BARDA).

PERSERIS (risperidone) extended release injection H1 2024 NR of $23m (+21% vs. H1 2023) Q2 2024 NR of $13m (+18% vs. Q2 2023 and +18% vs. Q1 2024). As previously announced, sales and marketing of PERSERIS have been discontinued.

SUBOXONE (buprenorphine naloxone) Film U.S. share in Q2 2024 averaged 16% (Q2 2023 19%).

On July 9th, the Group updated its financial guidance for FY 2024 to reflect continued near-term adverse market dynamics impacting SUBLOCADE NR growth as well as the initial commercial adoption of OPVEE and the cessation of PERSERIS sales and marketing. The guidance set out is unchanged from the July 9th guidance. At the midpoint, the Group expects solid adjusted operating profit growth of 12% and adjusted operating margin expansion of approximately 100 basis points.

Guidance assumes no material change in exchange rates for key currencies compared with FY 2023 average rates, notably USD GBP and USD EUR.

1 OPVEE NR guidance for FY 2024 includes approximately $8m as part of a multi-year agreement with the U.S. Biomedical Advancement Research and Development Authority (BARDA).

Primary U.S. Listing Complete

On June 27th 2024, Indivior transitioned its primary listing to the U.S. from the U.K. with the transfer of the Group's listing category on the Official List of the UK Financial Conduct Authority (FCA) from "Premium Listing (commercial company)" to "Standard Listing (shares)." The Group believes a primary U.S. listing is beneficial to Indivior stakeholders because it is better aligned with its current and future growth opportunities, is expected to attract more U.S. investors and analysts, permits inclusion in U.S. indices over time and reflects the growing proportion of its share capital owned by U.S. based investors. The Board intends to maintain Indivior's U.K. listing as a secondary listing.

On July 11th, 2024, the FCA published its policy statement PS24 6 ("Primary Markets Effectiveness Review Feedback to CP23 31 and final UK Listing Rules ) setting out a series of final reforms to the FCA's Listing Rules to take effect on July 29th, 2024, including the removal of the current "Premium" and "Standard" listing categories and the introduction of new listing categories in their place. Pursuant to these reforms, as an English-incorporated company with an existing "Standard" listing, Indivior expects that it will be mapped to the new "Equity Shares (Transition)" category on July 29th, 2024. Indivior's inclusion in the new "Equity Shares (Transition)" category will not impact the location of Indivior's primary listing in the U.S. and Indivior expects that the overall burden of compliance for it under the new "Equity Shares (Transition)" category will be substantially equivalent to that of the current "Standard Listing (shares)" category.

Share Repurchase Programs

On November 17th, 2023, Indivior announced a share repurchase program of up to $100m. Through July 12, 2024, the Group repurchased and canceled 5,499,528 Indivior ordinary shares, equivalent to approximately 4% of diluted shares outstanding, at a daily weighted average purchase price of 1,357p. The cost was approximately $95m, which includes directly attributable transaction costs. The Group now expects to conclude this program by the end of July (see today's separate announcement and Note 15).

The Group also announces today that the Board has approved a new non-discretionary $100m share repurchase program that is expected to commence immediately upon the conclusion of the Group's current $100m share repurchase program. This new program will be executed over an accelerated time frame (see today's separate announcement for more details).

U.S. OUD Market Update

In Q2 2024, U.S. buprenorphine medication-assisted treatments (BMAT) grew in mid-single digits in volume terms. The Group continues to expect long-term U.S. growth to be sustained in the mid- to high-single digit percentage range due to increased overall public awareness of the opioid epidemic and approved treatments, together with regulatory and legislative actions, such as the late 2022 enactment of the Mainstreaming Addiction Treatment Act, that have expanded OUD treatment funding and treatment capacity. The Group believes these regulatory and legislative actions will help to normalize the view of addiction as a chronic disease and expand access to evidence-based buprenorphine treatment in the U.S. and supports these actions.

Financial Performance in H1 Q2 2024

Total NR in H1 2024 increased 10% to $583m (H1 2023 $529m) at actual exchange rates (+10% at constant exchange rates1). In Q2 2024, total NR increased 8% to $299m (Q2 2023 $276m) at actual exchange rates (+9% at constant exchange rates).

U.S. NR increased 14% in H1 2024 to $494m (H1 2023 $435m) and by 12% in Q2 2024 to $254m (Q2 2023 $226m). Strong year-over-year SUBLOCADE volume growth primarily drove the increases in NR in both periods. Pricing was not a material factor in NR growth.

Rest of World (ROW) NR decreased 5% at actual exchange rates in H1 2024 to $89m (H1 2023 $94m) (-5% at constant exchange rates1). In Q2 2024, ROW NR decreased 10% at actual exchange rates to $45m (Q2 2023 $50m) (-8% at constant exchange rates1). In both periods, positive contributions from new products (SUBLOCADE SUBUTEX Prolonged Release and SUBOXONE Film) were more than offset by the timing of shipments of certain legacy tablet products, along with ongoing generic erosion of the legacy tablet business and elevated stocking in Q2 2023. H1 2024 SUBLOCADE SUBUTEX Prolonged Release NR in ROW increased 25% to $25m (H1 2023 $20m) and in Q2 2024 NR increased 30% to $13m (Q2 2023 $10m) at actual exchange rates.

Gross margin as reported in H1 2024 was 76% (H1 2023 83%) and 69% in Q2 2024 (Q2 2023 82%). H1 2024 and Q2 2024 included $41m of exceptional costs related to the discontinuation of sales and marketing for PERSERIS. In

1 Net revenue at constant exchange rates is an alternative performance measure used by management to evaluate underlying performance of the business and is calculated by applying the prior year exchange rate to current year net revenue in the currencies of the foreign entities.

addition, adjustments for amortization of acquired intangible assets within cost of sales of $6m in H1 2024 and $3m in Q2 2024 were also included in the reported gross margin. Excluding these exceptional costs and adjustments, adjusted gross margin was 84% in both H1 2024 and Q2 2024 (H1 2023 and Q2 2023 84% and 83%, respectively). The adjusted gross margin in H1 2024 primarily reflects improved product mix from the continued growth of SUBLOCADE offset by cost inflation. Additionally, both periods benefited from favorable manufacturing variances.

SG A expenses as reported in H1 2024 were $457m (H1 2023 $264m) and $311m in Q2 2024 (Q2 2023 $133m). H1 2024 and Q2 2024 included $169m and $167m of exceptional items, respectively, (H1 2023 and Q2 2023 $22m and $8m, respectively). See Appendix for adjusted results details of exceptional SG A expenses for H1 and Q2 2024 and 2023, which include expenses related to completed and proposed legal settlements, the acquisition of Opiant Pharmaceuticals, Inc. and the aseptic manufacturing site, the U.S. listing, and the discontinuation of sales and marketing for PERSERIS.

Excluding exceptional items, H1 2024 adjusted SG A expense increased 19% to $288m (Adjusted H1 2023 $242m) Q2 2024 adjusted SG A expense increased 15% to $144m (Adjusted Q2 2023 $125m). The increases in both periods primarily reflect greater sales and marketing investments primarily related to SUBLOCADE, OPVEE launch expenses and cost inflation.

R D expenses in H1 2024 and Q2 2024 were $54m and $27m, respectively (H1 2023 $59m Q2 2023 $32m), and represented decreases of 8% and 16%, respectively. The decreases in both periods were primarily due to phasing of activity related to post-marketing studies for SUBLOCADE, partially offset by investments to advance the Group's pipeline assets.

Operating loss as reported was $67m in H1 2024 (H1 2023 operating profit $118m). The change on a reported basis reflects higher NR offset by lower gross margin and investments in sales and marketing primarily related to SUBLOCADE.(see Appendix for adjusted results details of exceptional expenses included in operating profit.)

After excluding exceptional items and other adjustments of $216m and $24m in H1 2024 and H1 2023, respectively, H1 2024 adjusted operating profit increased 5% to $149m (H1 2023 $142m). The increase primarily reflects higher total NR partially offset by increased SG A expenses.

Q2 2024 operating loss as reported was $132m (Q2 2023 operating profit $61m). On an adjusted basis, Q2 2024 operating profit increased 11% to $79m (adjusted Q2 2023 $71m), excluding exceptional costs and other adjustments of $211m (Q2 2023 $10m). The increase on an adjusted basis primarily reflected the same factors as noted above.

Net finance expense was $5m in H1 2024 (H1 2023 $2m income) reflecting a decrease in interest income on lower cash and investment balances.

Reported tax benefit was $12m in H1 2024 and the effective tax rate was 17% (H1 2023 tax expense rate $37m, 31%). H1 2024 adjusted tax expense was $33m, and the adjusted effective tax rate was 23% (H1 2023 adjusted tax expense rate $32m, 22%). The adjusted results exclude tax benefits on exceptional items and other adjustments. The movement in the effective tax rate on adjusted profits was impacted by an increase in the U.K. corporation tax rate from 23.5% to 25%. The Q2 2024 reported tax benefit was $28m, and the effective tax rate was 21% (Q2 2023 $23m, 37%). The tax expense on Q2 2024 adjusted profits was $16m, and the adjusted effective tax rate was 21%. The tax expense on Q2 2023 adjusted profits amounted to $16m, for a comparable adjusted effective tax rate of 22%.

Reported net loss in H1 2024 was $60m and adjusted net income was $111m (H1 2023 reported net income $83m, adjusted net income $112m). The 1% decrease in net income on an adjusted basis primarily reflected the increase in operating expense, partly offset by higher total NR. Q2 2024 net loss on a reported basis was $107m (Q2 2023 net income $39m), and net income of $60m on an adjusted basis excluding the net after-tax impact from exceptional items and other adjustments (Adjusted Q2 2023 $56m). Higher Q2 2024 net income on an adjusted basis was primarily due to strong NR growth.

Diluted (losses) earnings per share were $(0.44) on a reported basis and $0.81 on an adjusted basis in H1 2024 (H1 2023 $0.59 diluted earnings per share and $0.79 adjusted diluted earnings per share). In Q2 2024, diluted losses per share and adjusted diluted earnings per share were $(0.79) and $0.44, respectively (Q2 2023 $0.27 earnings per share on a diluted basis and $0.39 earnings per share adjusted diluted basis).

Balance Sheet Cash Flow

Cash and investments totaled $405m at the end of Q2 2024, a decrease of $46m versus the $451m position at the end of 2023. The decrease was primarily due to the Group's litigation settlement payments of $70m and share repurchases of $70m, partly offset by cash inflow from operating activities.

Net working capital, defined by management as inventory plus trade receivables, less trade and other payables, was negative $379m on June 30, 2024, versus negative $347m at the end of FY 2023.

Cash generated from operations in H1 2024 was $82m (H1 2023 cash used in operations $26m), reflecting ongoing operating performance partially offset by scheduled litigation payments. Excluding litigation settlement payments, cash generated from operations in H1 2024 was $152m. The H1 2024 reported operating outflow primarily relates to litigation settlements not yet paid. Net cash flow from operating activities was $33m in H1 2024 (H1 2023 cash outflow $55m) primarily reflecting cash generated from operations less tax payments.

Cash inflow from investing activities in H1 2024 was $27m (H1 2023 cash outflow $103m) reflecting the net reduction in invested liquidity, partially offset by capital expenditure. In the prior year period, the outflow from investing activities primarily reflected the Opiant acquisition, net of cash assumed, partially offset by a net reduction in invested liquidity.

Cash outflow from financing activities in H1 2024 was $74m (H1 2023 cash outflow $24m) primarily reflecting shares repurchased and canceled. In the prior year period, the outflow from financing activities primarily reflected shares repurchased and canceled and the extinguishment of debt assumed in the Opiant acquisition.

Principal Risks Update

The principal risks facing the Group for the second half of 2024 are expected to be consistent with those disclosed in the 2023 Annual Report and Accounts.

The average and period end exchange rates used for the translation of currencies into U.S. dollars that have most significant impact on the Group's results were

A live webcast presentation will be held on July 25, 2024, at 13 00 GMT (8 00 am EDT) hosted by Mark Crossley, CEO. The details are below. All materials will be available on the Group's website prior to the event at www.indivior.com. Please copy and paste the below web links into your browser.

The webcast link https edge.media-server.com mmc p jpgy4cd9

Participants may access the presentation telephonically by registering with the following link (please cut and paste into your browser)

https register.vevent.com register BIdf08b662a5f24248bf5f8677f59ef713

(Registrants will have an option to be called back directly immediately prior to the call or be provided a call-in # with a unique pin code following their registration)

For Further Information

Corporate Website www.indivior.com

This announcement does not constitute an offer to sell, or the solicitation of an offer to subscribe for or otherwise acquire or dispose of shares in the Group to any person in any jurisdiction to whom it is unlawful to make such offer or solicitation.

The person responsible for making this announcement is Kathryn Hudson, Company Secretary.

Indivior is a global pharmaceutical company working to help change patients' lives by developing medicines to treat substance use disorders (SUD), overdose and serious mental illnesses. Our vision is that all patients around the world will have access to evidence-based treatment for the chronic conditions and co-occurring disorders of SUD. Indivior is dedicated to transforming SUD from a global human crisis to a recognized and treated chronic disease. Building on its global portfolio of OUD treatments, Indivior has a pipeline of product candidates designed to both expand on its heritage in this category and potentially address other chronic conditions and co-occurring disorders of SUD, including alcohol use disorder and cannabis use disorder. Headquartered in the United States in Richmond, VA, Indivior employs over 1,000 individuals globally and its portfolio of products is available in 37 countries worldwide. Visit www.indivior.com to learn more. Connect with Indivior on LinkedIn by visiting www.linkedin.com company Indivior.

Important Cautionary Note Regarding Forward-Looking Statements

This announcement contains certain statements that are forward-looking. Forward-looking statements include, among other things, express and implied statements regarding the Indivior Group's financial guidance including operating and profit margins for 2024 and its medium- and long-term growth outlook, including the expected duration of factors affecting revenues including Medicaid disenrollments, lower channel stocking, and longer sales lead times for new criminal justice system accounts our expectations regarding the expected final terms, scope, and settlement related to the provision we recorded regarding opioid litigation (including the MDL) brought by certain municipalities and tribal nations assumptions regarding expected changes in share and expectations regarding the extent and impact of competition assumptions regarding future exchange rates strategic priorities, strategies for value creation, and operational goals expected future growth and expectations for sales levels for particular products, and expectations regarding the future impact of factors that have affected sales in the past expected growth rates, growing normalization of medically assisted treatment for opioid use disorder, and expanded access to treatment our product development pipeline and potential future products, expectations regarding regulatory approval of such product candidates, the timing of such approvals, and the timing of commercial launch of such products or product candidates, and eventual annual revenues of such future products expectations regarding future production at the Group's Raleigh, North Carolina manufacturing facility expected benefits of a primary U.S. listing and our intention to retain a secondary listing on the London Stock Exchange the expected amount of shares the Group will repurchase, and the timing of such repurchases and other statements containing the words believe, anticipate, plan, expect, intend, estimate, forecast, "strategy," "target," "guidance," "outlook," "potential," project, priority, may, will, should, would, could, can, outlook, guidance, the negatives thereof, and variations thereon and similar expressions. By their nature, forward-looking statements involve risks and uncertainties as they relate to events or circumstances that may or may not occur in the future.

Actual results may differ materially from those because they relate to future events. Various factors may cause differences between Indivior's expectations and actual results, including, among others, the material risks described in the most recent Indivior PLC Annual Report and in subsequent releases legal and market restrictions that may limit how quickly we can repurchase our shares the substantial litigation and ongoing investigations to which we are or may become a party our reliance on third parties to manufacture commercial supplies of most of our products, conduct our clinical trials and at times to collaborate on products in our pipeline our ability to comply with legal and regulatory settlements, healthcare laws and regulations, requirements imposed by regulatory agencies and payment and reporting obligations under government pricing programs risks related to

the manufacture and distribution of our products, most of which contain controlled substances market acceptance of our products as well as our ability to commercialize our products and compete with other market participants competition the uncertainties related to the development of new products, including through acquisitions, and the related regulatory approval process our dependence on third-party payors for the reimbursement of our products and the increasing focus on pricing and competition in our industry unintended side effects caused by the clinical study or commercial use of our products our ability to successfully execute acquisitions, partnerships, joint ventures, dispositions or other strategic acquisitions our ability to protect our intellectual property rights and the substantial cost of litigation or other proceedings related to intellectual property rights the risks related to product liability claims or product recalls the significant amount of laws and regulations that we are subject to, including due to the international nature of our business macroeconomic trends and other global developments such as armed conflicts and pandemics the terms of our debt instruments, changes in our credit ratings and our ability to service our indebtedness and other obligations as they come due changes in applicable tax rate or tax rules, regulations or interpretations and our ability to realize our deferred tax assets and volatility in our share price due to factors unrelated to our operating performance or that may result from the potential move of our primary listing to the U.S.

Forward-looking statements speak only as of the date that they are made and should be regarded solely as our current plans, estimates and beliefs. Except as required by law, we do not undertake and specifically decline any obligation to update, republish or revise forward-looking statements to reflect future events or circumstances or to reflect the occurrences of unanticipated events.

Unaudited condensed consolidated interim income statement

Unaudited condensed consolidated interim statement of comprehensive income

The notes are an integral part of these unaudited condensed consolidated interim financial statements.

Unaudited condensed consolidated interim balance sheet

1The unaudited condensed consolidated interim balance sheet as of December 31, 2023 was retrospectively adjusted during Q1 2024 to reflect measurement period adjustments related to the November 2023 acquisition of an aseptic manufacturing facility. Refer to Note 1 and Note 17.

The notes are an integral part of these unaudited condensed consolidated interim financial statements.

Unaudited condensed consolidated statement of changes in equity

The notes are an integral part of these unaudited condensed consolidated interim financial statements.

Unaudited condensed consolidated cash flow statement

1Includes impairment and write down of intangible and tangible assets related to the discontinuation of PERSERIS sales and marketing (refer to Note 18)

2Changes in the line items current and non-current other assets and provisions and other liabilities for H1 2024 include the utilization of the Antitrust MDL liabilities (refer to Note 13) and release of related escrow funding following final court approval.

3Changes in the line item provisions and other liabilities for H1 2024 also include litigation settlement payments totaling $70m (H1 2023 $177m). $3m of interest paid on the DOJ Resolution in H1 2024 has been recorded in the interest paid line item (H1 2023 $3m).

The notes are an integral part of these unaudited condensed consolidated interim financial statements.

Notes to the unaudited condensed consolidated interim financial statements

1. BASIS OF PREPARATION AND ACCOUNTING POLICIES

Indivior PLC (the 'Company') is a public limited company incorporated on September 26, 2014 and domiciled in the United Kingdom. In these unaudited condensed consolidated interim financial statements ( Condensed Financial Statements'), reference to the Group' means the Company and all its subsidiaries.

The Condensed Financial Statements have been prepared in accordance with U.K. adopted International Accounting Standard 34, Interim Financial Reporting. The Condensed Financial Statements have been reviewed and are unaudited and do not include all the information and disclosures required in the annual financial statements. Therefore, the Condensed Financial Statements should be read in conjunction with the Group's Annual Report and Accounts for the year ended December 31, 2023, which were prepared in accordance with U.K. adopted International Accounting Standards and in conformity with the Companies Act 2006 as applicable to companies reporting under those standards. These Condensed Financial Statements were approved for issue on July 25, 2024.

In preparing these Condensed Financial Statements, the significant judgments made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those that applied to the consolidated financial statements for the year ended December 31, 2023, except for changes in estimates that are required in determining the provision for income taxes.

In 2023, the Group acquired an aseptic manufacturing facility which was accounted for as a business combination. As the acquisition was completed in late 2023, a provisional fair value of assets acquired and liabilities assumed at the date of acquisition was disclosed in the consolidated financial statements for the year ended December 31, 2023. In Q1 2024, based on new information obtained about facts and circumstances that existed as of the acquisition date, the Group adjusted the provisional fair values for acquired property, plant and equipment and the assumed onerous contract provision, with an adjustment to goodwill equal to the change in the net assets acquired. These measurement period adjustments are reflected in the comparative period presented in the Condensed Financial Statements in accordance with IFRS 3 Business Combinations. The effect on depreciation and other changes in the related balances from the acquisition date to December 31, 2023 was immaterial. Refer to Note 17 for a reconciliation of the previously reported provisional fair value of net assets acquired to the adjusted provisional fair value.