Company: CI
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001739940-25-000037
Chunk: 152

Company: Cigna Group
Filing Date: 2025-10-30
Form: 10-Q
Item: Part II, Item 7
Chunk 152
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 noncontrolling interests, net investment gains/losses, amortization of acquired intangible assets and special items. The Cigna Group's share of certain investment results of its joint ventures reported in the Cigna Healthcare segment using the equity method of accounting are also excluded. Special items are matters that management, including the CODM, believes are not representative of the underlying results of operations due to their nature or size. Adjusted income (loss) from operations is measured on an after-tax basis for consolidated results and on a pre-tax basis for segment results. The Company defines adjusted revenues as total revenues excluding the following adjustments: special items and The Cigna Group's share of certain investment results of its joint ventures reported in the Cigna Healthcare segment using the equity method of accounting. Special items are matters that management, including the CODM, believes are not representative of the underlying results 

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of operations due to their nature or size. We exclude these items from this measure because management, including the CODM, believes they are not indicative of past or future underlying performance of the business. The Company does not report total assets by segment because this is not a metric used by the CODM to allocate resources or evaluate segment performance.

The following table presents the special items charges (benefits) recorded by the Company, as well as the respective financial statement line items impacted: Three Months Ended September 30,Nine Months Ended September 30,2025202420252024(In millions)Pre-taxAfter-taxPre-taxAfter-taxPre-taxAfter-taxPre-taxAfter-taxStrategic optimization program (primarily Selling, general and administrative expenses)$222 $168 $— $— $566 $429 $— $— Integration and transaction-related costs (Selling, general and administrative expenses)7 6 77 59 297 226 177 135 (Gain) loss on sale of businesses (38)(241)87 62 (79)(356)106 19 (Benefits) associated with litigation matters (Selling, general and administrative expenses)(17)(13)— — (17)(13)— — Deferred tax expenses, net (Income taxes, less amount attributable to noncontrolling interests)— 19 — 41 — 53 — 75 Impairment of dividend receivable (Net investment income)— — 182 138 — — 182 138 Total impact from special items$174 $(61)$