BECTON DICKINSON & CO 8-K

What Happened Becton, Dickinson and Company (BD / BDX) announced it completed the spin‑off of its Biosciences and Diagnostic Solutions business and the combination of that business with Waters Corporation on February 9, 2026. In an 8‑K (Item 2.02), BD furnished Exhibit 99.1 — unaudited recast historical financial information that presents the former Biosciences and Diagnostic Solutions business as discontinued operations to provide a historical baseline of BD’s standalone results from continuing operations. The exhibit includes non‑GAAP measures and schedules explaining adjustments.

Key Details

• Spin‑off and combination with Waters Corporation completed on February 9, 2026.
• Exhibit 99.1 furnished: unaudited recast historical financial information showing the spun‑off unit as discontinued operations.
• The recast includes non‑GAAP measures; schedules in Exhibit 99.1 explain the adjustments.
• BD noted the furnished information is not “filed” for purposes of Section 18 of the Exchange Act and is not incorporated by reference into other filings.

Why It Matters Investors now have company‑provided recast financials that isolate BD’s continuing operations after the spin‑off, which helps analyze BD’s post‑transaction revenue, earnings and operating trends without the spun‑off business. Review the Exhibit 99.1 schedules to understand the non‑GAAP adjustments, since those can materially affect comparability with prior periods. Also note the information is furnished (not filed), which affects legal disclosure treatment.