Company: BLCO
Filing Date: 2025-02-19
Form Type: 10-K
Source: 0001860742-25-000004
Chunk: 493

Company: Bausch & Lomb Corp
Filing Date: 2025-02-19
Form: 10-K
Item: Item 2
Chunk 493
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. KavanaghDirectorFebruary 19, 2025/s/ GARY HUGary HuDirectorFebruary 19, 2025/s/ JOHN A. PAULSONJohn A. PaulsonDirectorFebruary 19, 2025/s/ RUSSEL C. ROBERTSONRussel C. RobertsonDirector February 19, 2025/s/ ANDREW C. VON ESCHENBACHAndrew C. von EschenbachDirector February 19, 2025

98

BAUSCH + LOMB CORPORATIONINDEX TO CONSOLIDATED FINANCIAL STATEMENTSPageReport of Independent Registered Public Accounting Firm (PCAOB ID 238)F-2Consolidated Balance Sheets as of December 31, 2024 and 2023F-5Consolidated Statements of Operations for the years ended December 31, 2024, 2023 and 2022F-6Consolidated Statements of Comprehensive (Loss) Income for the years ended December 31, 2024, 2023 and 2022F-7Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2024, 2023 and 2022F-8Consolidated Statements of Cash Flows for the years ended December 31, 2024, 2023 and 2022F-9Notes to Consolidated Financial StatementsF-10

F-1

Report of Independent Registered Public Accounting FirmTo the Board of Directors and Shareholders of Bausch + Lomb CorporationOpinions on the Financial Statements and Internal Control over Financial ReportingWe have audited the accompanying consolidated balance sheets of Bausch + Lomb Corporation and its subsidiaries (the "Company") as of December 31, 2024 and 2023, and the related consolidated statements of operations, of comprehensive (loss) income, of shareholders' equity and of cash flows for each of the three years in the period ended December 31, 2024, including the related notes (collectively referred to as the "consolidated financial statements"). We also have audited the Company's internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position