Company: BSX
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0000885725-25-000050
Chunk: 48

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-11-03
Form: 10-Q
Item: Part I, Item 1
Chunk 48
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 Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805, Business Combinations (FASB ASC Topic 805). The final purchase price was comprised of the amount presented below: (in millions)Silk Road MedicalPayment for acquisition, net of cash acquired$1,126 $1,126 We recorded the assets acquired and liabilities assumed at their respective fair values as of the closing date of the transaction. The final purchase price allocation was comprised of the components presented below, with the excess of the purchase price over the fair value of net assets acquired recorded to goodwill: (in millions)Silk Road MedicalGoodwill$569 Amortizable intangible assets507 Other assets acquired117 Liabilities assumed(45)Net deferred tax liabilities(23)$1,126 Goodwill was primarily established due to synergies expected to be gained from leveraging our existing operations, as well as revenue and cash flow projections associated with future technologies, none of which is deductible for tax purposes.We allocated a portion of the purchase price to the specific intangible asset categories as follows:Amount Assigned(in millions)Weighted Average Amortization Period(in years)Risk-Adjusted Discount Rates used in Purchase Price AllocationAmortizable intangible assets:Technology-related$447 1213%Customer relationships61 1213%$507 Contingent ConsiderationChanges in the fair value of our contingent consideration liability during the first nine months of 2025 associated with current and prior period acquisitions were as follows:(in millions)Balance as of December 31, 2024$171 Amount recorded related to current year acquisitions258 Contingent consideration net expense (benefit)11 Contingent consideration payments(62)Balance as of September 30, 2025$378 The maximum amount we could be required to pay for certain contingent consideration is not determinable as it is uncapped and based on a percent of certain sales. As of September 30, 2025, the fair value of such uncapped contingent consideration is estimated at $115 million. As of September 30, 2025, the maximum amount that we could be required to pay under our other capped contingent consideration arrangements (undiscounted) is approximately $671 million. Refer to Note B – Acquisitions 

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and Strategic Investments to our audited financial statements contained in Item 8. Financial Statements and Supplementary Data of our most recent Annual Report on Form 10-K for additional information.The