Company: PRGO
Filing Date: 2025-02-28
Form Type: 10-K
Source: 0001585364-25-000014
Chunk: 185

Company: PERRIGO Co plc
Filing Date: 2025-02-28
Form: 10-K
Item: Item 8
Chunk 185
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Perrigo Company plc - Item 8

ITEM 8.    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

INDEX TO CONSOLIDATED FINANCIAL STATEMENTSPAGE NO.Report of Independent Registered Public Accounting Firm (PCAOB ID: 42)57Management’s Annual Report on Internal Control over Financial Reporting59Report of Independent Registered Public Accounting Firm60Consolidated Statements of Operations61Consolidated Balance Sheets62Consolidated Statements of Comprehensive Income (Loss)63Consolidated Statements of Cash Flows64Consolidated Statements of Shareholders' Equity66Notes to Consolidated Financial Statements1Summary of Significant Accounting Policies672Revenue Recognition743Divestitures and Acquisitions754Discontinued Operations785Inventories796Investments807Property, Plant and Equipment, net808Leases809Goodwill and Intangible Assets8210Fair Value Measurements8411Derivative Instruments and Hedging Activities8612Indebtedness9313Post-Employment Plans9614Earnings per Share and Shareholders' Equity10015Share-Based Compensation Plans10116Accumulated Other Comprehensive Income (Loss)10417Restructuring Charges10518Income Taxes10619Commitments and Contingencies11120Segment and Geographic Information118

56

Perrigo Company plc - Item 8

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of Perrigo Company plc

Opinion on the Financial Statements 

We have audited the accompanying consolidated balance sheets of Perrigo Company plc (the Company) as of December 31, 2024 and 2023, the related consolidated statements of operations, comprehensive income (loss), shareholders' equity and cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2024, in conformity with U.S. generally accepted accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework issued by the Committee