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Indivior Pharmaceuticals — Income Statement, Cash Flows & Balance Sheet

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Is Indivior profitable?

Indivior swung to a strong profit in 2025 after two years of losses driven by massive litigation charges.

202320242025Change (2023→2025)
Net revenue$1,093M$1,188M$1,239M+$146M (+13%)
Gross profit margin84.1%80.6%80.2%-3.9 pts
Litigation settlement expense$239M$195M$3M-$236M
Operating income (loss)$(152)M$38M$262M+$414M
Net income (loss)$(126)M$7M$210M+$336M

Revenue has grown steadily, but the real story is the dramatic reduction in litigation charges — from nearly a quarter-billion dollars in 2023 down to almost nothing in 2025. That single shift transformed the bottom line from deep losses to healthy profit.

One-time restructuring costs in 2025 obscure the underlying picture somewhat.

20242025Change
Restructuring charges (total)$53M$127M+$74M
Key driverPERSERIS discontinuationOPVEE discontinuation + headcount cuts

Indivior incurred substantial restructuring costs in 2025 related to its "Action Agenda" — discontinuing the OPVEE product and cutting staff. Investors should note these charges are embedded across cost of sales, R&D, and SG&A line items, meaning the underlying operating profitability is somewhat better than the headline figures suggest.

Where does Indivior's revenue come from?

SUBLOCADE, Indivior's flagship long-acting injectable, is the clear growth engine.

Product / Region202320242025Change (2023→2025)
SUBLOCADE (U.S.)$588M$704M$794M+$206M (+35%)
Sublingual & other (U.S.)$282M$250M$226M-$56M (-20%)
Rest of World$181M$179M$186M+$5M (+3%)
Total net revenue$1,093M$1,188M$1,239M+$146M (+13%)

SUBLOCADE now accounts for roughly two-thirds of total revenue and has grown by more than a third over two years. The older sublingual (dissolving film/tablet) products are declining steadily, but SUBLOCADE's growth is more than compensating.

Does Indivior generate cash?

Despite strong reported profits, cash from operations was negative in 2025 due to large litigation settlement payments.

202320242025Change (2024→2025)
Net income (loss)$(126)M$7M$210M+$203M
Accrued legal & settlement payments (net change)+$50M$(387)M$(368)M+$19M
Net cash from operations$(300)M$36M$(27)M-$63M
Capital expenditures$(8)M$(29)M$(66)M-$37M
Free cash flow (GAAP operating cash minus capex)$(308)M$7M$(93)M-$86M

Cash generation has been heavily penalized by the multi-year DOJ settlement payment schedule, which consumed hundreds of millions in both 2024 and 2025. Capital spending also surged as Indivior invested in its manufacturing facility. With the DOJ settlement now fully paid off, the cash drain from litigation should ease materially going forward.

How strong is Indivior's balance sheet?

Litigation liabilities have shrunk dramatically, meaningfully reducing financial risk.

Dec 31, 2024Dec 31, 2025Change
Accrued litigation settlements (total)$464M$94M-$370M
Total liabilities$1,652M$1,300M-$352M
Total stockholders' deficit$(337)M$(98)M+$239M

The balance sheet still shows a stockholders' deficit (meaning total liabilities exceed total assets), but that gap has narrowed substantially as litigation obligations were paid down. The remaining $94M in litigation accruals is primarily opioid-related claims payable over five years.

Debt is manageable, but liquidity has tightened.

Dec 31, 2024Dec 31, 2025Change
Cash & equivalents$319M$195M-$124M
Total debt (current + long-term)$333M$319M-$14M
Revolving credit facility available$50M$50M (undrawn)

Cash fell as litigation payments and capital investment outpaced operating cash flow. The company carries roughly $320M in floating-rate debt (SOFR + 5.5%), meaning interest costs will fluctuate with market rates. Covenants are currently being met comfortably.