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Boston Scientific BSX Loss Contingency Accrual

Loss Contingency Accrual at other companies

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Other financials

Income statement

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Revenue$5.4B+7.5%
Gross profit$3.8B+12.4%
Operating income$1.2B+43.8%
Net income$907.0M+14.1%
EPS (diluted)$0.61+15.1%

Balance sheet

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Cash & equivalents$850.0M+146%
Total debt$659.0M-94.1%
Total equity$25.9B+16.4%
Total assets$44.4B+10.5%

Cash flow

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Operating cash flow$348.0M-35.7%
CapEx$177.0M-5.3%
Free cash flow$171.0M-51.7%

Valuation

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Market cap$71.45B-53.2%
P/E19.5×-41.6×
P/S3.4×-4.8×

Profitability

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Gross margin69.9%+1.7pp
Operating margin19.8%+2.8pp
Net margin17.5%+4.0pp
FCF margin16.9%-0.3pp

Returns & leverage

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Return on equity14.8%+5.2pp
Debt / equity-0.5×
Current ratio1.9×+0.4×

Where this comes from

Reported directly by Boston Scientific in its filing.

Tagged under the XBRL concept us-gaap:LossContingencyAccrualAtCarryingValue.

The source filing: Boston Scientific’s 10-Q, filed May 1, 2026.

Filed
May 1, 2026, 6:25 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000885725-26-000033

Our accrual for legal matters that are probable and estimable was $229 million as of March 31, 2026 and $242 million as of December 31, 2025 and includes certain estimated costs of settlement, damages and defense primarily related to product liability cases or claims and matters assumed from acquired companies. We record certain legal charges, credits and costs of defense, which we consider to be unusual or infrequent and significant as Litigation-related net charges (credits) within our accompanying unaudited consolidated financial statements. We did not record any litigation-related net charges (credits) during the first quarter of 2026 or 2025. All other legal charges, credits and costs are recorded within Selling, general and administrative expenses within our accompanying unaudited consolidated statements of operations.

ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS

FAQ

What is Boston Scientific's loss contingency accrual?
Boston Scientific (BSX) reported loss contingency accrual of $229M in Q1 2026.
How has Boston Scientific's loss contingency accrual changed year-over-year?
Boston Scientific's loss contingency accrual decreased by 27.5% year-over-year, from $316M to $229M.
What is the long-term trend for Boston Scientific's loss contingency accrual?
Over 5 years (2020 to 2025), Boston Scientific's loss contingency accrual has grown at a -15.7% compound annual growth rate (CAGR), from $569M to $242M.

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