Abbott Laboratories
22 named things its latest annual report says its results depend on, each in the company's own words. 16 of them are also named by other companies we've read.
Customers
Government healthcare systems (sovereign receivables)
earns fromnamed as a riskDeterioration in the quality of sovereign debt, including credit downgrades, could increase Abbott’s collection risk where a significant amount of Abbott’s receivables in these countries are with governmental healthcare systems or where Abbott’s customers depend on payment by government healthcare systems.Risk factors (Item 1A)
Suppliers
Single-source suppliers and third-party manufacturers
depends onnamed as a riskIn addition, third-party manufacturers and single suppliers are currently used for certain products and materials.Risk factors (Item 1A)
Other companies
Exact Sciences Corporation
approximately $20 billion of borrowingsnamed as a riskAbbott plans to fund the Exact Sciences acquisition with approximately $20 billion of borrowings.Risk factors (Item 1A)
Also named by GH
Places
Non-U.S. markets
earns from · approximately 61 percent of Abbott’s net salesnamed as a riskSales outside of the U.S. in 2025 made up approximately 61 percent of Abbott’s net sales.Risk factors (Item 1A)
Also named by DELL, DOV, IBM, ITW, LRCX, MA, MDLZ, PH and 4 more
Sturgis, Michigan
operates innamed as a riskFor example, in February 2022, Abbott initiated a voluntary recall of certain powder infant formula products manufactured at its facility in Sturgis, Michigan at which time it temporarily stopped manufacturing at the facility.Risk factors (Item 1A)
Hazards
Russia-Ukraine conflict
named as a riskAdditionally, the ongoing Russia-Ukraine conflict has resulted in sanctions, economic and currency volatility, higher inflation, heightened cybersecurity risks, and operational and supply chain disruptions.Risk factors (Item 1A)
Also named by ADM, ARWR, CAG, CDRE, DOW, EMN, FDX, FLR and 14 more
Commodities and inputs
Euro
exposed to its price · $9,137named as a riskEuro $ 9,137 1.1604 $ (121) $ 10,954 1.0848 $ 136Market risk (Item 7A)
Also named by ABBV, ABNB, ADBE, ADI, AME, AMG, AMGN, AMP and 186 more
Japanese Yen
exposed to its price · $589 millionnamed as a riskAbbott has designated a yen-denominated, 5-year term loan of $589 million and $583 million as of December 31, 2025, and December 31, 2024, respectively, as a hedge of the net investment in certain foreign subsidiaries.Market risk (Item 7A)
Also named by ABBV, ACN, ADBE, ALK, AMAT, AMKR, BMY, COO and 24 more
Regulators
U.S. Food and Drug Administration (FDA)
subject tonamed as a riskAbbott’s products are subject to rigorous regulation by the FDA and numerous international, supranational, federal, and state authorities.Risk factors (Item 1A)
Also named by A, ABBV, AMGN, ARE, ARWR, ATR, AXGN, BAX and 112 more
Centers for Medicare & Medicaid Services
subject toIn addition, Abbott’s laboratories and associated testing services are subject to comprehensive government regulation, including registration, certification, and licensure, by federal, state, and local agencies, such as the Centers for Medicare & Medicaid Services, the Drug Enforcement Administration, the Substance Abuse and Mental Health Services Administration, and their respective foreign counterparts.Business (Item 1)
Also named by A, AMGN, AXGN, BAX, BWIN, CNC, COO, COR and 23 more
Laws and programs
Medicare
subject tonamed as a riskFor example, Medicare implemented a competitive bidding system for certain durable medical equipment (including diabetes products), enteral nutrition products, and supplies.Business (Item 1)
Also named by ARWR, AXGN, BAX, BDX, BMY, BSX, CAH, CDNA and 48 more
Medicaid
subject tonamed as a riskThe government follows a diagnosis-related group (DRG) payment system for certain institutional services provided under Medicare or Medicaid and has implemented a prospective payment system (PPS) for services delivered in hospital outpatient, nursing home, and home health settings.Business (Item 1)
Also named by ABBV, ARE, ARWR, BAX, BMY, BSX, CHE, CNC and 39 more
U.S. tariffs on imports
subject tonamed as a riskThe U.S. government has imposed tariffs on imports into the U.S., and it may impose additional tariffs in the future.Risk factors (Item 1A)
Also named by AAP, ALLY, ATR, AZO, BBW, BWA, CMG, DG and 19 more
Affordable Care Act
subject tonamed as a riskIn the United States, this could include potential modification, including expansion or repeal of all or parts of the Affordable Care Act.Business (Item 1)
Also named by ABBV, ADP, AFL, BBSI, BRO, BWIN, COR, DOC and 8 more
FDA consent decree
subject tonamed as a riskIn May 2022, Abbott entered into a consent decree with the FDA.Risk factors (Item 1A)
Also named by BDX
Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)
subject tonamed as a riskAs a result, through competitive bidding states obtain rebates from manufacturers of infant formula whose products are used in the program.Business (Item 1)
Veterans Administration health programs
subject tonamed as a riskViolations of these laws may be punishable by criminal and/or civil sanctions, including, in some instances, substantial fines, imprisonment, and exclusion from participation in government healthcare programs, including Medicare, Medicaid, and Veterans Administration health programs in the U.S.Risk factors (Item 1A)
OECD two-pillar tax plan
subject tonamed as a riskChanges in tax laws, regulations or interpretations, such as the two-pillared plan proposed by the Organization for Economic Cooperation & Development (OECD), or adverse decisions regarding Abbott's tax positions could materially adversely affect Abbott’s effective tax rate, financial condition and results of operations.Risk factors (Item 1A)
Superfund (CERCLA)
subject toAbbott has been identified as one of many potentially responsible parties in investigations and/or remediations at several locations in the United States, including Puerto Rico, under the Comprehensive Environmental Response, Compensation, and Liability Act, commonly known as Superfund.Business (Item 1)
Also named by ABBV, AMD, CRS, ED, FLS, IR, KVUE, MO and 4 more
Physician Payments Sunshine Act
subject toThe Patient Protection and Affordable Care Act (the Affordable Care Act) includes provisions known as the Physician Payments Sunshine Act, which require manufacturers of covered drugs, devices, and medical supplies to record any transfers of value to healthcare professionals and teaching hospitals and to report this data to the Centers for Medicare & Medicaid Services for subsequent public disclosure.Business (Item 1)