[{"_1":2,"_3":-5,"_4":-5},"loaderData",{"_5":6,"_7":8},"actionData","errors","root",{"_100":101},"en-item",{"_9":10,"_10":11},"kind","item",{"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27,"_28":29,"_30":31,"_32":31,"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":-5,"_48":49,"_50":-5,"_51":-5,"_52":53,"_54":55,"_56":57,"_58":42,"_59":42,"_60":61,"_62":42,"_63":64},"id","mgf0q6g47vy97om7u7ror1egp","revision",2,"title","Amarin公布截至2026年9月30日第三季度及前九个月未经审计业绩：第三季度净利润24.5万美元","originalTitle","AMARIN CORP PLC\\UK (0000897448) (Filer)","summary","Amarin截至2026年9月30日的第三季度净收入为3,955万美元，低于上年同期4,967万美元；营业亏损收窄至236万美元，净利润为24.5万美元，上年同期净亏损773.8万美元。","reason","报告显示第三季度净收入和产品毛利率同比下降，同时营业亏损收窄并实现净利润；公司称现有资金预计支持至少一年的计划运营。","source",{"_12":91,"_92":93,"_9":94,"_95":42,"_96":97,"_98":99},"links",{"_88":89,"_79":90},"publishedAt","2026-10-28T11:05:34.000Z","discoveredAt","2026-10-28T11:40:13.661Z","timelineAt","category","ai-products","tags",[85,86,87],"stockSymbols",[84],"score",60,"selected",true,"channel","news","story",{"_74":75,"_16":76},"x","readingMode","full","author","language","body",{"_64":78,"_79":-5,"_80":81,"_82":83},"outline",[],"relatedStories",[77],"indexable","markdownAvailable","group",{"_65":66,"_45":67,"_68":69,"_70":71,"_72":73},"hasTranslation","bodyLanguage","zh","factId","fKuU1eSIqgOw",{"_74":75,"_16":76},"reportCount",3,"additionalSourceCount",1,"developmentCount",0,"publicId","f6861ea3-9b10-43a3-a541-5c0c1c8e983c","Amarin第三季度转盈并预计欧洲需求增长",{"_74":75,"_16":76},"

美国证券交易委员会

华盛顿特区 20549

表格 10-Q

☒\t根据《1934年证券交易法》第13或15(d)条提交的季度报告

截至季度期间 2026年9月30日

或

☐\t根据《1934年证券交易法》第13或15(d)条提交的过渡报告

过渡期间自至

委员会档案编号 000-21392

Amarin Corporation plc

（注册人章程中规定的准确名称）

\n \n \n \n \n \n \n \n \n \n \n \n \n

英格兰和威尔士

不适用

（注册成立或组织所在的

州或其他司法管辖区）

（美国国税局雇主

识别号）

\n \n \n \n \n \n \n \n \n \n \n \n \n

8楼, One Central Plaza,

Dame Street

Dublin 2, Co. Dublin,

D02 K7K5, 爱尔兰

（主要行政办公室地址）

（邮政编码）

注册人电话号码（含区号）：+353 (0) 1 6699 020

根据该法第12(b)条注册的证券：

\n \n \n \n \n \n \n \n \n \n \n \n \n

各类别证券名称

交易代码

上市交易所名称

美国存托股份（ADS），每份ADS
代表获得Amarin Corporation plc二十（20）股普通股的权利

Amarin Corporation plc

AMRN

纳斯达克股票市场有限责任公司

请勾选标记，说明注册人：(1) 在此前12个月内（或注册人被要求提交此类报告的较短期间内）是否已提交《1934年证券交易法》第13或15(d)条要求提交的所有报告；以及(2) 在过去90天内是否一直受此类提交要求约束。是 ☒ 否 ☐

请勾选标记，说明注册人在此前12个月内（或注册人被要求提交此类文件的较短期间内）是否已根据S-T条例第405条（本章§232.405）以电子方式提交了所有要求提交的交互式数据文件。是 ☒ 否 ☐

请勾选标记，说明注册人属于大型加速申报公司、加速申报公司、非加速申报公司、较小申报公司还是新兴成长型公司。参见《交易法》规则12b-2中“大型加速申报公司”“加速申报公司”“较小申报公司”和“新兴成长型公司”的定义。

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n
大型加速申报公司		☐		加速申报公司	☒

非加速申报公司		☐		较小申报公司	☐

新兴成长型公司		☐

如果属于新兴成长型公司，请勾选说明注册人是否已选择不采用《证券交易法》第13(a)条规定的延长过渡期，以遵守任何新的或修订后的财务会计准则。 ☐

请勾选说明注册人是否为壳公司（定义见《证券交易法》规则12b-2）。是 ☐ 否 ☒

截至2026年10月23日，已发行普通股共421,464,785股，每股面值50便士，其中包括以美国存托股（ADS）形式持有的20,634,070股普通股，每份ADS代表20股普通股。

10-Q表格目录

\n	\n	\n	\n	\n
				页码

		第一部分 – 财务信息

第1项		财务报表（未经审计）：
		截至2026年9月30日和2025年12月31日的简明合并资产负债表		3
		截至2026年和2025年9月30日止三个月和九个月的简明合并经营报表		4
		截至2026年和2025年9月30日止九个月的简明合并股东权益变动表		5
		截至2026年和2025年9月30日止九个月的简明合并现金流量表		6
		简明合并财务报表附注		7
第2项		管理层对财务状况和经营成果的讨论与分析		28
第3项		有关市场风险的定量和定性披露		40
第4项		控制和程序		40

		第二部分 – 其他信息

第1项		法律诉讼		41
第1A项		风险因素		41
第2项		未注册证券的销售及所得款项用途		41
第5项		其他信息		41
第6项		附件		42

签名		43

第一部分 I

AMARIN CORPORATION PLC

简明合并资产负债表

（未经审计，单位：千，股份数量除外）

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
		2026年9月30日			2025年12月31日
资产
流动资产：
现金及现金等价物		$	156,512			$	134,660
受限现金			201				201
短期投资			166,867				167,929
应收账款净额			111,573				126,832
存货			158,850				195,910
预付费用及其他流动资产			18,872				24,350
流动资产总额			612,875				649,882
经营租赁使用权资产			6,082				6,461
其他长期资产			3,669				1,067
无形资产净额			11,455				13,365
资产总额		$	634,081			$	670,775
负债和股东权益
流动负债：
应付账款		$	40,429			$	45,355
应计费用及其他流动负债			134,707				149,104
流动负债总额			175,136				194,459
长期负债：
长期经营租赁负债			5,353				6,080
其他长期负债			9,180				10,955
负债总额			189,669				211,494
承诺和或有事项（附注5）
股东权益：
普通股，£0.50 每股面值，不限授权股数；截至2026年9月30日已发行438,870,579 股，流通在外421,632,722 股；截至2025年12月31日已发行429,847,579 股，流通在外416,214,102 股			316,272				310,184
额外实缴资本			1,923,521				1,923,801
库存股；截至2026年9月30日17,237,857 股；截至2025年12月31日13,633,477 股			(70,120	)			(67,360	)
累计亏损			(1,725,261	)			(1,707,344	)
股东权益总额			444,412				459,281
负债及股东权益总额		$	634,081			$	670,775

参见简明合并财务报表附注。

AMARIN CORPORATION PLC

简明合并经营报表

（未经审计，单位：千，股份金额除外）

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
	截至9月30日的三个月			截至9月30日的九个月
	2026			2025			2026			2025
产品收入净额	$	36,890			$	48,558			$	119,293			$	136,210
许可及特许权使用费收入		2,660				1,112				7,600				28,217
收入总额净额		39,550				49,670				126,893				164,427
减：销售成本		23,369				27,462				77,954				66,728
毛利		16,181				22,208				48,939				97,699
运营费用：
销售、一般及行政费用		14,336				19,697				57,637				94,944
研发费用		4,205				4,208				13,643				14,435
重组费用		—				9,406				3,363				32,165
运营费用总额		18,541				33,311				74,643				141,544
经营亏损		(2,360	)			(11,103	)			(25,704	)			(43,845	)
利息收入净额		2,371				2,783				7,845				8,277
其他收入净额		304				205				1,583				372
税前经营收入（亏损）		315				(8,115	)			(16,276	)			(35,196	)
所得税（拨备）收益		(70	)			377				(1,641	)			(2,378	)
净收入（亏损）	$	245			$	(7,738	)		$	(17,917	)		$	(37,574	)
每股普通股收益（亏损）：
基本	$	0.00			$	(0.02	)		$	(0.04	)		$	(0.09	)
摊薄	$	0.00			$	(0.02	)		$	(0.04	)		$	(0.09	)
加权平均普通股数：
基本		417,766				415,531				420,178				414,607
摊薄		427,856				415,531				420,178				414,607

参见简明合并财务报表附注。

AMARIN CORPORATION PLC

简明合并股东权益变动表

（未经审计，单位：千，股份数除外）

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		普通股股数			库存股股数			普通股股数			额外实缴资本			库存股			累计亏损			总计
2025年12月31日			429,847,579				(13,633,477	)			310,184				1,923,801				(67,360	)			(1,707,344	)			459,281
限制性股票单位归属			5,698,060				(2,317,560	)			3,878				(3,878	)			(1,687	)			—				(1,687	)
股份支付薪酬			—				—				—				2,331				—				—				2,331
本期亏损			—				—				—				—				—				(10,512	)			(10,512	)
2026年3月31日			435,545,639				(15,951,037	)		$	314,062			$	1,922,254			$	(69,047	)		$	(1,717,856	)		$	449,413
根据员工股票购买计划发行普通股			—				81,320				—				—				59				—				59
限制性股票单位归属			697,240				(329,140	)			469				(469	)			(306	)			—				(306	)
股份支付薪酬			—				—				—				2,100				—				—				2,100
本期亏损			—				—				—				—				—				(7,650	)			(7,650	)
2026年6月30日			436,242,879				(16,198,857	)		$	314,531			$	1,923,885			$	(69,294	)		$	(1,725,506	)		$	443,616
限制性股票单位归属			2,627,700				(1,039,000	)			1,741				(1,741	)			(826	)			—				(826	)
股份支付薪酬			—				—				—				1,377				—				—				1,377
本期收入			—				—				—				—				—				245				245
2026年9月30日			438,870,579				(17,237,857	)		$	316,272			$	1,923,521			$	(70,120	)		$	(1,725,261	)		$	444,412

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		普通股股数			库存股股数			普通股股数			额外实缴资本			库存股			累计亏损			总计
2024年12月31日			422,256,900				(10,672,049	)		$	305,298			$	1,914,750			$	(65,326	)		$	(1,668,546	)		$	486,176
限制性股票单位归属			4,585,679				(1,805,341	)			2,854				(2,854	)			(1,119	)			—				(1,119	)
股份支付薪酬			—				—				—				4,327				—				—				4,327
本期亏损			—				—				—				—				—				(15,697	)			(15,697	)
2025年3月31日			426,842,579				(12,477,390	)		$	308,152			$	1,916,223			$	(66,445	)		$	(1,684,243	)		$	473,687
根据员工股票购买计划发行普通股			—				97,520				—				—				57				—				57
限制性股票单位归属			1,872,240				(933,452	)			1,269				(1,269	)			(720	)			—				(720	)
股份支付薪酬			—				—				—				6,039				—				—				6,039
本期亏损			—				—				—				—				—				(14,139	)			(14,139	)
2025年6月30日			428,714,819				(13,313,322	)		$	309,421			$	1,920,993			$	(67,108	)		$	(1,698,382	)		$	464,924
受限股票单位归属			882,600				(318,120	)			598				(598	)			(248	)			—				(248	)
股票薪酬			—				—				—				1,956				—				—				1,956
本期亏损			—				—				—				—				—				(7,738	)			(7,738	)
2025年9月30日			429,597,419				(13,631,442	)		$	310,019			$	1,922,351			$	(67,356	)		$	(1,706,120	)		$	458,894

参见简明合并财务报表附注。

AMARIN CORPORATION PLC

简明合并现金流量表

（未经审计，单位：千）

\n	\n	\n	\n	\n	\n	\n	\n	\n
		截至9月30日止九个月
		2026			2025
经营活动产生的现金流量：
净亏损		$	(17,917	)		$	(37,574	)
将亏损调节为经营活动提供（使用）的现金净额：
折旧和摊销			4				3
投资增值			(1,336	)			(3,019	)
股票薪酬			5,808				12,322
无形资产摊销			1,910				2,323
资产和负债变动：
应收账款净额			15,259				(5,030	)
存货			37,060				36,979
预付及其他流动资产			5,358				(17,260	)
其他长期资产			(2,606	)			104
应收利息			120				449
应付账款及其他流动负债			(19,323	)			2,284
其他长期负债			(2,122	)			(131	)
经营活动提供（使用）的现金净额			22,215				(8,550	)
投资活动产生的现金流量：
证券到期收回款			151,980				162,300
购买证券			(149,583	)			(149,955	)
投资活动提供的现金净额			2,397				12,345
融资活动产生的现金流量：
根据员工购股计划发行普通股所得款项			59				57
与股票薪酬奖励相关支付的税款			(2,819	)			(2,087	)
融资活动使用的现金净额			(2,760	)			(2,030	)
现金及现金等价物和受限现金净增加额			21,852				1,765
期初现金及现金等价物和受限现金			134,861				121,338
期末现金及现金等价物和受限现金		$	156,713			$	123,103
现金流量信息补充披露：
本年度支付的现金用于：
所得税		$	5,943			$	(148	)
非现金交易补充披露：
首次确认经营租赁使用权资产		$	970			$	856

参见简明合并财务报表附注。

AMARIN CORPORATION PLC

简明合并财务报表附注

（1）业务性质和列报基础

业务性质

Amarin Corporation plc（以下简称Amarin或本公司）是一家制药公司，专注于商业化和开发旨在改善心血管（CV）健康并降低CV风险的疗法。本公司在美国（U.S.）以VASCEPA^®（二十碳五烯酸乙酯，IPE）品牌进行商业化。VASCEPA在全球其他多个国家也以VAZKEPA品牌进行商业化；下文将VASCEPA和VAZKEPA统称为VASCEPA。

本公司及七家商业合作伙伴处于不同阶段：寻求或维持监管批准、获得政府或私人定价及报销，和/或进行商业化。VASCEPA和VAZKEPA在全球的批准及批准申请均以美国新药申请（NDA）核心档案或欧洲药品管理局（EMA）核心档案为依据。

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n
VASCEPA（美国NDA核心档案）		VAZKEPA（EMA核心档案）
Amarin（美国）		Recordati Industria Chimica e Farmaceutica S.p.A “Recordati”（欧洲）（1）
HLS Therapeutics Inc. “HLS”（加拿大）		CSL Seqirus “CSL”（澳大利亚/新西兰）
Biologix FZCo “Biologix”（中东和北非，或 MENA）		Lotus Pharmaceuticals，“Lotus”（东南亚）
Eddingpharm (Asia) Macao Commercial Offshore Limited “Edding”（中国地区）		Neopharm (Israel) 1996 Ltd. “Neopharm”（以色列）

（1）作为 Recordati 合作的一部分，与 Vianex S.A “Vianex”（希腊）、Magnapharm Marketing & Sales Romania S.R.L. “Magnapharm”（罗马尼亚）以及 Salus, Veletrgovina, d.o.o, “Salus”（斯洛文尼亚）签订的协议已转至 Recordati。

VASCEPA 于 2012 年 7 月首次获得美国食品药品监督管理局（或 U.S. FDA）批准，可作为饮食的辅助治疗，用于降低重度（>500 mg/dL）高甘油三酯血症成年患者的甘油三酯（或 TG）水平，即 MARINE 适应症。2013 年 1 月，公司在美国推出 1 克规格的 VASCEPA，并于 2016 年 10 月推出 0.5 克胶囊规格。2019 年 12 月 13 日，美国 FDA 根据公司长期 CV 结局试验 REDUCE-IT®（即 EPA 降低心血管事件干预试验）的结果，批准了 VASCEPA 的另一项适应症及标签扩展。VASCEPA 获美国 FDA 批准，可作为最大耐受剂量他汀类药物治疗的辅助疗法，用于降低特定高危患者持续存在的 CV 风险，即 REDUCE-IT 适应症。

2020 年 3 月 30 日，在 2020 年 1 月下旬审判结束后，美国内华达州联邦地区法院（或 Nevada Court）作出有利于两家仿制药公司的裁决：Dr. Reddy’s Laboratories, Inc.（或 Dr. Reddy’s）和 Hikma Pharmaceuticals USA Inc.（或 Hikma）及其若干关联公司（统称“被告”）。该裁决宣告公司覆盖 MARINE 适应症的若干专利无效。公司就 Nevada Court 的判决提起上诉，直至美国最高法院，但未获成功。因此，以下 IPE 仿制药已获得美国 FDA 批准，其标签与 VASCEPA 的 MARINE 适应症一致，并已进入美国市场：

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
公司（ANDA 持有人）		经销商/被许可方		FDA 对 MARINE 适应症的批准日期		1 克规格上市日期		0.5 克规格上市日期		有效
Hikma Pharmaceuticals USA Inc.		Hikma Pharmaceuticals USA Inc.; Northstar Rx; Bryant Ranch Pre-Pack		2020 年 5 月		2020 年 11 月		2023 年 3 月		是
Dr. Reddy’s Laboratories, Inc.		Dr. Reddy’s Laboratories, Inc.		2020 年 8 月		2021 年 6 月		2023 年 6 月		是
Teva Pharmaceuticals USA, Inc.		Teva Pharmaceuticals USA, Inc.; AvKare		2020 年 9 月		2023 年 1 月		2022 年 9 月		是
Apotex, Inc.		Apotex, Inc.; American Health Packaging; Golden State Medical Supply		2021 年 6 月		2022 年 1 月		–		是
Zydus Lifesciences		Zydus Pharmaceuticals USA		2023 年 4 月		2024 年 8 月		2024 年 6 月		是
Onesource Specialty（Amneal 原始申报方）		Amneal Pharmaceuticals		2023年9月		2024年4月		2024年4月		是
Humanwell Puracap		Epic Pharma		2023年12月		2024年3月		–		是
Ascent Pharmaceuticals, Inc.		Camber Pharmaceuticals; Northstar Rx; XL Care Pharmaceuticals		2023年12月		2024年4月 – 2024年2月 2024年8月		2024年4月 – 2024年12月		是
Qilu Pharmaceutical Co Ltd		–		2024年11月		–		–		否
PharmaObedient（Spriaso 原始申报方）		–		2024年12月		–		–		否
Xiamen LP Pharma Co.		Vitruvias Therapeutics		2025年8月		2026年1月		–		是
Aurobindo Pharma LTD		–		2026年6月		–		–		否

2021年3月26日，欧盟委员会（EC）批准了VAZKEPA的上市许可申请，允许其在欧盟（EU）用于降低高风险、接受他汀类药物治疗且甘油三酯（TG）水平升高（>150 mg/dL），并且已确诊心血管疾病（CV）或患有糖尿病且至少存在一项其他心血管风险事件的成年患者的心血管事件风险。2021年4月22日，公司宣布，药品和保健品监管局（MHRA）批准VAZKEPA在英格兰、苏格兰和威尔士用于降低心血管风险。本文将人用药品委员会（CHMP）、欧洲药品管理局（EMA）、欧盟委员会（EC）和药品和保健品监管局（MHRA）统称为欧洲监管机构。

2025年6月24日，公司宣布与Recordati Industria Chimica e Farmaceutica S.p.A.（以下简称Recordati）签署独家长期许可和供应协议，由其在 59 个国家（主要在欧洲）开发和商业化VAZKEPA。

2023年6月1日，公司宣布，国家药品监督管理局（NMPA）批准VASCEPA用于MARINE适应症，公司的合作伙伴Eddingpharm (Asia) Macao Commercial Offshore Limited（以下简称Edding）于2023年10月启动商业销售。2024年6月28日，Edding获得NMPA批准，VASCEPA可在中国大陆用于REDUCE-IT适应症。2022年2月23日，香港卫生署完成评估，并批准VASCEPA用于REDUCE-IT适应症。

Amarin负责向所有销售品牌产品的市场供应VASCEPA，包括通过与第三方合作伙伴合作推广和销售该药品的国家；这些合作伙伴会就此类供应向Amarin支付费用。Amarin不负责向任何仿制药公司提供药品。

列报基础

本文所含简明合并财务报表由公司根据美国公认会计原则（GAAP）以及证券交易委员会（SEC）的规则和规定编制。财务报表脚注披露中的某些信息已作简化或省略，因为这些信息与公司最新经审计合并财务报表中提供的信息大幅重复，

根据 SEC 的规则和规定。这些简明合并财务报表应与公司截至 2025 年 12 月 31 日的财年年度报告（Form 10-K，或 Form 10-K）中包含的经审计合并财务报表及附注一并阅读，该报告已提交给 SEC。本报告中的资产负债表金额源自公司 Form 10-K 中包含的经审计合并财务报表。

简明合并财务报表反映了所有正常且经常性的调整；管理层认为，这些调整对于公允列报公司在所示期间的财务状况、经营业绩和现金流量是必要的。公司按照 GAAP 编制简明合并财务报表时，管理层需要作出估计和假设，这些估计和假设会影响报告的资产和负债金额、财务报表日或有资产和负债的披露，以及报告期内的收入和费用金额。截至 2026 年 9 月 30 日的三个月和九个月经营业绩并不一定代表任何未来期间的业绩。本文所列某些数字因四舍五入可能与所提供的合计数略有出入。绝对变动和百分比变动均根据以千为单位的基础金额计算。简明合并财务报表包括公司及其全资子公司的账目。所有公司间账目和交易均已在合并时抵销。上一年度简明合并财务报表中的某些金额已重新分类，以符合本年度的列报方式。

自 2025 年 4 月 11 日起，公司调整了美国存托股（ADS）与普通股的比率：由每股 ADS 代表一股普通股，改为每股 ADS 代表 20 股普通股，即 ADS 比率变更。ADS 比率变更不会改变已发行普通股数量。因 ADS 比率变更而产生零碎 ADS 的持有人获得了现金支付，以代替这些零碎 ADS。现金支付的金额是在存托银行汇总零碎 ADS 并通过一笔或多笔市场交易出售时确定的。除非另有说明，随附财务报表附注中对 ADS 的所有提及，均追溯反映本文列报的所有期间因 ADS 比率变更而产生的每股及股份数量变动。此外，任何尚未行使的期权或限制性股票单位（RSU）的行权价格以及行权后可发行的 ADS 数量均已按比例调整。

公司及其子公司随附的简明合并财务报表按持续经营基础编制，即假定公司将继续经营，并在正常业务过程中实现资产以及履行负债和承诺。

截至2026年9月30日，公司总资产为$634.1百万美元，其中$323.4百万美元为现金和短期投资。具体而言，公司流动资产为$612.9百万美元，包括现金及现金等价物$156.5百万美元、短期投资$166.9百万美元、应收账款净额$111.6百万美元以及存货$158.9百万美元。截至2026年9月30日，公司没有未偿还债务。

(2)\t重要会计政策

收入确认

根据《会计准则汇编》（ASC）第606主题《与客户签订合同的收入》（简称“第606主题”），公司在客户取得承诺商品或服务的控制权时确认收入，金额反映实体预期因转让该等商品或服务而有权获得的对价。对于实体确定属于第606主题范围内的安排，为确定收入确认，实体执行以下五个步骤：(i) 识别与客户签订的合同；(ii) 识别合同中的履约义务；(iii) 确定交易价格；(iv) 将交易价格分摊至合同中的履约义务；以及(v) 在实体履行（或履行过程中）履约义务时确认收入。只有在很可能收取实体因向客户转让商品或服务而有权获得的对价时，公司才对合同应用五步模型。在合同开始时，一旦确定合同属于第606主题范围，公司便评估每份合同中承诺的商品或服务，确定哪些属于履约义务，并评估每项承诺的商品或服务是否可明确区分。随后，公司在履约义务履行（或履行过程中）时，将分摊至相应履约义务的交易价格金额确认为收入。有关净产品收入和许可收入会计处理的完整讨论，请参见附注7——收入确认。

现金、现金等价物及受限现金

现金及现金等价物包括现金、银行存款，以及购买日原始期限为90天或以下的短期高流动性货币市场工具。受限现金指作为担保而质押的现金及现金等价物，用于保证偿付员工所持公司信用卡项下因商务旅行可能产生的某些费用。

应收账款净额

应收账款净额由贸易应收款项构成，通常在 45 天内到期，按客户应付款项金额列示。公司确认的应收账款损失准备，金额等于估计的可能发生的信用损失扣除任何收回款项后的净额。该准备主要基于对被认为存在风险或无法收回的特定可识别客户账户的评估，以及对当前应收款账龄和预计未来核销情况的分析。与呆账准备相关的费用确认为销售、一般及行政费用。公司历来未发生重大信用损失。所有客户账户均受到积极管理，目前预计不会发生超过已计提准备金额的损失。

下表汇总了截至 2026 年 9 月 30 日和 2025 年 12 月 31 日应收账款准备对贸易应收账款总额的影响：

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
单位：千		2026 年 9 月 30 日			2025 年 12 月 31 日
贸易应收账款总额		$	127,529			$	144,983
贸易折让			(15,520	)			(17,189	)
退单			(436	)			(962	)
应收账款净额		$	111,573			$	126,832

存货

公司按成本与可变现净值孰低计量存货。成本根据实际成本采用加权平均法确定。可变现净值是指在日常经营过程中估计的售价，减去合理可预见的完工、处置和运输成本。公司将预计在未来 12 个月之后耗用的存货归类为长期存货。公司将预计在未来 12 个月内售出的产成品，以及所有 VASCEPA 的活性药物成分（API），归类为流动存货。当管理层认定某些存货可能无法出售时，公司会计提准备。如果因过时、损坏、数量超过预期需求、价格水平变化或其他原因导致存货成本超过预期可变现净值，公司将把该等存货的账面价值减记至可变现净值，并在发生当期将差额确认为销售成本的一部分。公司将从经批准供应商处采购的可销售产品存货计入资产；而在获得监管批准之前从供应商处采购的存货，则计入研发费用。公司在用于营销样品的存货完成包装时确认费用。平均成本反映 VASCEPA 活性药物成分的实际采购价格。

长期资产减值

每当事件或情况变化表明长期资产的账面金额可能无法收回时，公司便会对其进行减值审查。公司通过比较相关经营活动预计产生的未折现净现金流量与资产账面金额，来确定这些资产是否可收回。如果表明存在减值，则将资产减记至公允价值。公允价值根据资产性质，通过贴现的预计现金流量或评估价值确定。

所得税

递延所得税资产和负债按照已颁布的税率确认，用于反映资产和负债的账面金额与计税基础之间的差异、经营亏损结转及其他税务属性所产生的未来税务影响；这些税率预计将在相关差异转回时生效。对于很可能无法实现的递延所得税资产，将计提估值备抵。

公司为可能需要向各税务机关支付的税款计提准备，并不确认与不确定税务立场及其他事项相关的税收优惠。不确定税务立场的税收优惠，基于以下判断：假设相关事项将依据其技术依据作出裁定，公司在税务申报或立场中主张的税收优惠是否很可能实现。公司的政策是将利息和罚款计入所得税费用。

公司定期评估递延所得税资产的可实现性。历史盈利表现、未来盈利预测及税法变化等因素，可能导致公司调整递延所得税资产的估值备抵；在确定这些因素发生变化的期间，该调整将影响公司的所得税费用。

基于股票的支付在归属或行权时产生的超额税收优惠和不足额税收优惠，分别确认为简明合并经营报表中的所得税收益和所得税费用。超额所得税优惠归类为经营活动现金流；因从员工处扣留普通股而支付给税务机关的现金，归类为融资活动现金流。

公司及其子公司的所得税申报表会定期接受各税务机关的检查，包括美国国税局（IRS）和州税务机关。公司目前正接受 IRS 对其 2018 年和 2019 年美国所得税申报表的审计。尽管税务审计的结果始终存在不确定性，并可能导致重大的现金纳税，但公司认为这些审计的结果不会对其简明合并财务状况或经营业绩产生重大不利影响。

每股收益（亏损）

基本每股净收益（亏损）按净利润（亏损）除以该期间已发行普通股加权平均数计算。稀释后每股净收益（亏损）按净利润（亏损）除以稀释后普通股加权平均数计算。稀释后加权平均股数反映潜在稀释性普通股（如行使股票期权及限制性股票单位（RSU）归属产生的普通股）的稀释影响（如有），并采用库存股法计算。在报告经营净亏损的期间，所有已发行股票期权和 RSU 均被视为具有反稀释性，因此基本和稀释后每股亏损相同。

用于计算截至2026年和2025年9月30日止三个月及九个月普通股和ADS基本及稀释每股普通股和每份ADS净收益（亏损）的净收益（亏损）及普通股和ADS数量如下：

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		截至9月30日止三个月			截至9月30日止九个月
千股		2026			2025			2026			2025
基本及稀释净收益（亏损）		$	245			$	(7,738	)		$	(17,917	)		$	(37,574	)
基本加权平均已发行普通股数			417,766				415,531				420,178				414,607
稀释性证券的影响：
限制性股票单位			7,203				—				—				—
股票期权			2,887				—				—				—
稀释加权平均已发行股数			427,856				415,531				420,178				414,607
基本每股普通股收益（亏损）		$	0.00			$	(0.02	)		$	(0.04	)		$	(0.09	)
稀释每股普通股收益（亏损）		$	0.00			$	(0.02	)		$	(0.04	)		$	(0.09	)

基本加权平均已发行ADS数			20,888				20,776				21,008				20,730
稀释性证券的影响：
限制性股票单位			360				—				—				—
股票期权			144				—				—				—
稀释加权平均已发行ADS数			21,392				20,776				21,008				20,730
基本每份ADS收益（亏损）		$	0.01			$	(0.37	)		$	(0.85	)		$	(1.81	)
稀释每份ADS收益（亏损）		$	0.01			$	(0.37	)		$	(0.85	)		$	(1.81	)

截至2026年和2025年9月30日止三个月及九个月期间，以下潜在稀释性证券未计入每股净收益（亏损）的计算，因为其影响将具有反稀释性，或因为附带此类衡量指标条件的奖励尚未达到业绩标准：

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

截至9月30日止三个月

截至9月30日止九个月

千股

2026

2025

2026

2025

股票期权

26,104

30,769

28,991

30,769

限制性股票及限制性股票单位

132

14,726

7,335

14,726

在净收益期间，如果股票期权的行权价超过报告期最后一天标的证券的市场价格，则股票期权具有反稀释性。在净收益期间，如果截至报告期最后一天尚未达到相关业绩归属要求，则RSU具有反稀释性。

信用风险集中度

可能使公司面临信用风险的金融工具主要包括现金及现金等价物、短期投资和应收账款。公司将几乎所有现金及现金等价物和短期投资存放于其认为信用质量较高的金融机构。

公司销售额的很大一部分来自制药行业的批发商。公司会监控给予信贷条款的客户的信用状况，且未遭受任何信用损失。公司不要求

抵押品或任何其他用于支持赊销的担保。三家客户各自占公司产品销售总额的 10% 或以上。截至 2026 年 9 月 30 日的九个月内，客户 A、B 和 C 分别占产品销售总额的 30%、31%和 26%；截至 2026 年 9 月 30 日，分别占应收账款总额的 40%、30%和 17%。截至 2025 年 9 月 30 日的九个月内，客户 A、B 和 C 分别占产品销售总额的 31%、29%和 28%；截至 2025 年 12 月 31 日，分别占应收账款总额的 43%、23%和 17%。公司未发生任何重大应收账款核销。所有客户账户均受到积极管理，目前预计不会出现超过已计提准备金额的损失。

供应商集中度

公司有权自主选择 VASCEPA 原料药（API）供应来源，并采购支持其供应链的其他服务；公司已与多家供应商签订供应协议。公司用于商业销售和临床试验的产品供应依赖于与第三方制造商和供应商的合作关系。

公司无法保证其为满足市场需求而努力确保 VASCEPA 不间断供应的举措能够持续成功，也无法保证其能够以有利条件续签现有供应协议，或能够续签此类协议。若公司当前供应链发生重大变更、中断或终止，或公司未能在需要时及时签订新的类似协议，可能会对其业务、财务及其他状况、前景或经营业绩造成重大不利影响。

公司目前与多家独立 API 制造商以及数家独立 API 封装商和包装商签订了 VASCEPA 制造协议。上述 API 制造商、封装商和包装商均已获得美国 FDA 批准，其中部分也已获得欧洲监管机构批准，可在欧洲生产 VAZKEPA。这些供应商还为公司提供货源，以满足其合作伙伴在其他国家的临床试验和商业需求。每家供应商均已取得其制造流程的资格认证并完成验证。无法保证这些供应商或公司未来可能签约的其他供应商会继续具备按其规格制造 VASCEPA 或 VASCEPA API 的资格，也无法保证这些供应商及任何未来供应商具备满足 VASCEPA 潜在全球需求的制造产能。

金融工具的公允价值

公司披露按公允价值计量的金融资产和金融负债，其公允价值基于在计量日市场参与者之间有序交易中出售资产将收到的价格或转移负债将支付的价格。公允价值计量可根据对这些资产和负债进行公允价值评估所用输入值的主观程度，划分为以下三个层级：

第 1 层级——输入值为公司在计量日能够进入的活跃市场中相同资产或负债的未经调整报价。

第 2 层级——输入值包括活跃市场中类似资产和负债的报价、非活跃市场中相同或类似资产或负债的报价、除报价以外可观察到的资产或负债输入值（例如利率、收益率曲线），以及主要源自可观察市场数据或通过相关性或其他方式由其佐证的输入值（经市场佐证的输入值）。

第 3 层级——不可观察输入值，反映公司对市场参与者在资产或负债定价时会采用的假设所作的估计。公司根据可获得的最佳信息（包括自身数据）制定这些输入值。

下表列示了截至 2026 年 9 月 30 日和 2025 年 12 月 31 日公司资产和负债估计公允价值的相关信息，并标明公司用于确定该等公允价值的估值技术所属的公允价值层级：

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		2026 年 9 月 30 日
单位：千		总计			第 1 层级			第 2 层级			第 3 层级
资产：
美国国债		$	178,486			$	178,486			$	—			$	—
货币市场基金			40,404				40,404				—				—
回购证券			5,000				—				5,000				—
总计		$	223,890			$	218,890			$	5,000			$	—

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		2025 年 12 月 31 日
单位：千		总计			第 1 层级			第 2 层级			第 3 层级
资产：
美国国债		$	168,095			$	168,095			$	—			$	—
货币市场基金			45,377				45,377				—				—
回购证券			5,000				—				5,000				—
总计		$	218,472			$	213,472			$	5,000			$	—

由于现金及现金等价物期限较短，其账面价值接近公允价值。现金及现金等价物包括现金、银行存款以及短期高流动性货币市场工具，这些工具在购买日的剩余期限为 90 天或以下。

公司的投资按摊余成本列示，该成本接近公允价值。公司无意出售这些投资证券，且其合同期限不超过 12 个月。原始期限超过 90 天且期限少于 12 个月的投资计入其简明合并资产负债表中的短期投资。

按摊销成本计量的投资证券，其未实现收益和损失不会计入收益，除非通过出售、到期或确认信用损失准备而实现。本公司会评估存在未实现损失的证券，以确定此类损失是否属于非暂时性损失。截至2026年和2025年9月30日止九个月的未实现收益或损失分别为亏损$0.3百万美元和收益$0.1百万美元。投资利息计入我们简明合并经营报表中的利息收入。截至2026年9月30日和2025年12月31日，投资证券应收利息分别为$1.4百万美元和$1.3百万美元，列报于我们简明合并资产负债表中的预付费用及其他流动资产。

应付账款和应计负债的账面金额因其期限较短而接近公允价值。

分部和地理信息

经营分部是指企业中可获取单独财务信息的组成部分，首席运营决策者（CODM）会定期评估这些信息，以决定如何向各个分部分配资源并评估其业绩。一个管理团队向本公司的CODM汇报；该CODM即首席执行官，并以一体化方式全面管理业务，以分配资源。因此，本公司只有一个经营分部。 CODM使用合并净收益（亏损）作出经营决策、分配资源并评估分部的财务业绩，主要通过监控实际结果与预测结果的对比，以及审阅同比业绩来进行。

CODM审阅我们单一应报告分部的重大分部费用。重大分部费用包括销售成本、销售费用、一般及行政费用、研发费用、薪资及相关费用、非现金股份薪酬费用和重组费用，这些费用均列示于我们的简明合并经营报表中。其他分部项目包括利息收入净额、其他收入（费用）净额以及所得税拨备，这些项目也列示于我们的简明合并经营报表中。

本公司的CODM目前不根据总资产衡量分部业绩或分配资源，且本公司无法切实按地理区域细分资产。因此，分部披露未提供总资产指标。

下表汇总了应报告分部的损益，包括重大应报告分部费用：

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
	截至9月30日止三个月			截至9月30日止九个月
单位：千	2026			2025			2026			2025
美国产品收入净额	$	28,525			$	40,866			$	96,386			$	113,028
欧洲产品收入净额		3,713				4,095				14,072				16,060
其他地区（RoW）产品收入净额		4,652				3,597				8,835				7,122
产品收入总额净额		36,890				48,558				119,293				136,210
许可及特许权使用费收入		2,660				1,112				7,600				28,217
总收入（净额）		39,550				49,670				126,893				164,427
减：销售成本		23,369				27,462				77,954				66,728
毛利		16,181				22,208				48,939				97,699
运营费用：
销售费用		1,882				2,722				6,223				18,582
一般及行政费用 (1)		7,264				9,012				32,525				32,185
研发费用		1,535				1,289				4,708				5,216
工资及相关费用		6,484				8,528				22,051				43,250
非现金股份薪酬费用		1,376				2,354				5,773				10,146
重组费用		—				9,406				3,363				32,165
运营费用总额		18,541				33,311				74,643				141,544
运营亏损		(2,360	)			(11,103	)			(25,704	)			(43,845	)
利息收入（净额）		2,371				2,783				7,845				8,277
其他收入（净额）		304				205				1,583				372
税前经营所得（亏损）		315				(8,115	)			(16,276	)			(35,196	)
所得税（拨备）收益		(70	)			377				(1,641	)			(2,378	)
分部及合并净收入（亏损）	$	245			$	(7,738	)		$	(17,917	)		$	(37,574	)

(1) 在截至 2026年9月30日的九个月内，公司在一般及行政费用中计入了与诉讼相关的费用，金额为 $9.4 百万。

重组

公司将重组事件定义为由管理层计划和控制、并实质性改变公司业务范围或业务开展方式的项目。根据一次性福利安排提供的非自愿离职福利，其会计处理依据为 ASC 420 – 退出或处置成本义务，而作为持续书面计划或实质性计划一部分的非自愿离职福利，其会计处理依据为 ASC 712 – 薪酬 – 非退休后就业福利。根据 ASC 712，当很可能已产生负债且金额可合理估计时，公司会计提离职福利负债；根据 ASC 420，则在告知员工终止雇佣福利时计提。

2025年6月24日，公司宣布了一项全球重组计划（即“全球重组计划”），该计划与公司同 Recordati 签署独家长期许可和供应协议有关，预计节省的成本绝大部分将来自裁减公司欧洲业务中的商业岗位。在截至2026年9月30日的三个月和九个月内，公司分别确认了零和 $3.4 百万；在截至2025年9月30日的三个月和九个月内，分别确认了 $9.4 百万和 $32.2 百万重组费用，该费用反映在简明合并经营报表中，与裁员有关，且几乎全部为现金支出。自全球重组计划启动以来，公司已在现已完成的全球重组计划中累计确认重组费用 $39.6 百万。

下表列示了公司截至 2026年和2025年9月30日的三个月和九个月内重组费用的构成：

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		截至9月30日的三个月			截至9月30日的九个月
单位：千		2026			2025			2026			2025
员工重组离职费用		$	—			$	10,714			$	3,094			$	23,428
供应商合同费用			—				(1,308	)			269				8,737
重组费用总额			—				9,406				3,363				32,165
股票加速归属			—				399				(35	)			(2,176	)
已发生的重组总成本		$	—			$	9,805			$	3,328			$	29,989

下表列示了重组负债的变动情况，该负债计入应计费用及其他流动负债：

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n
单位：千		重组负债
截至 2025 年 12 月 31 日的余额		$	7,427
产生的重组现金义务			3,328
付款			(9,833	)
截至 2026 年 9 月 30 日的余额		$	922

近期会计公告

财务会计准则委员会（FASB）不时发布新的会计公告，公司会提前采用这些公告，或在指定生效日期采用。

2024 年 11 月，FASB 发布了会计准则更新（ASU）第 2024-03 号，利润表—综合收益报告—费用分类披露（子主题 220-40），随后又发布了 ASU 第 2025-01 号，利润表—综合收益报告—费用分类披露（子主题 220-40）：生效日期说明，要求上市公司在 2026 年 12 月 15 日之后开始的年度报告期间，以及 2027 年 12 月 15 日之后开始的中期报告期间，在财务报表附注中披露某些成本和费用的具体信息。公司目前正在评估采用 ASU 2024-03 对公司合并财务报表的影响。

2025 年 7 月，FASB 发布了 ASU 第 2025-05 号，金融工具——信用损失，就估算因与客户签订合同产生的交易所形成的流动应收账款和流动合同资产的预期信用损失相关指引，提供了一项可选的实务简化措施。该指引适用于 2025 年 12 月 15 日之后开始的年度报告期间，以及该财年内的中期报告期间。公司已在本财年采用该指引，采用后对公司简明合并财务报表没有重大影响。

2025 年 12 月，FASB 发布了新的会计指引 ASU 第 2025-11 号，中期报告（主题 270）：范围有限的改进，该指引澄清了中期财务报表披露的范围和要求。该修订列出了完整的中期披露要求清单，并引入一项披露原则，要求实体在中期披露自上一年末以来对实体产生重大影响的任何事件或变化。该指引适用于 2027 年 12 月 15 日之后开始的年度报告期间，以及该财年内的中期期间。公司目前正在评估采用该指引的影响。

公司认为，其他近期发布但尚未采用的会计公告不会对公司的合并财务状况、经营业绩和现金流产生重大影响，或不适用于公司的运营。

(3)\t无形资产

无形资产包括内部使用软件、网站开发成本，以及向 Laxdale 前股东支付的里程碑款项；这些款项与 2004 年收购 VASCEPA 权利有关。VASCEPA 分别于 2012 年获准在美国用于 MARINE 适应症、于 2019 年获准用于 REDUCE-IT 适应症，并于 2021 年获准在欧洲上市。根据 ASC 350，公司在每个报告期评估无形资产的剩余使用寿命，以确定是否存在需要修订剩余摊销期限的事件或情况。截至 2026 年 9 月 30 日，

无形资产的加权平均预计剩余使用寿命为 4.5 年。截至 2026 年 9 月 30 日和 2025 年 12 月 31 日的账面价值如下：

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
单位：千		2026 年 9 月 30 日			2025 年 12 月 31 日
技术权利		$	32,081			$	32,081
累计摊销			(20,626	)			(18,716	)
无形资产净额		$	11,455			$	13,365

(4)\t存货

公司将从已获美国 FDA 及其他全球监管机构资质认可的供应商处采购的可销售 VASCEPA 存货资本化。存货包括原材料、在制品和产成品。原材料包括采购的零部件及生产过程中使用的材料，主要为 API。在制品包括处于不同生产阶段的产品。产成品为已完成且可供销售的 VASCEPA 产品，规格为 1 克或 0.5 克胶囊。API 目前的保质期为四至五年。API 制成胶囊后（这是生产过程的最后一步），VASCEPA 1 克和 0.5 克胶囊的剩余保质期为四至五年，获批保质期因当地监管批准情况而因司法管辖区而异。截至 2026 年 9 月 30 日和 2025 年 12 月 31 日的存货构成如下：

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
单位：千		2026 年 9 月 30 日			2025 年 12 月 31 日
原材料		$	109,418			$	112,291
在制品			14,276				8,201
产成品			35,156				75,418
存货总额 (1)		$	158,850			$	195,910

(1) 截至 2026 年 9 月 30 日的三个月和九个月内，分别有约 $0.3 百万和 $2.0 百万存货因产品和非产品日期管理而计入销售成本。截至 2025 年 9 月 30 日的九个月内，约有 $0.4 百万存货因产品日期管理而计入销售成本。

(5)\t承诺和或有事项

当公司认为负债很可能已经发生，且能够合理估计损失金额时，公司会对法律或有事项计提负债。公司会审查这些应计金额，并根据持续进行的谈判、和解、裁决、法律顾问意见及其他相关信息进行调整。如果获得新信息，且公司对索赔、诉讼、评估、调查或法律程序可能结果的看法发生变化，公司将在作出该判断的期间记录应计负债的变动。对于下文提及的事项，如果负债不太可能发生，或无法合理估计金额，则不计提应计负债。此外，根据相关权威指引，对于重大损失至少具有合理可能性的事项，公司会披露可能损失或损失范围。但如果无法作出合理估计，公司将披露这一情况。

诉讼最新进展

除下文所述情况外，我们的诉讼事项与公司 Form 10-K 中报告的内容相比，没有重大进展。

On November 30, 2020, the Company filed a patent infringement lawsuit against Hikma for making, selling, offering to sell, and importing generic icosapent ethyl capsules in and into the U.S. in a manner that the Company alleges induced the infringement of patents covering the use of VASCEPA to reduce specified CV risk. On January 4, 2022, the District Court for the District of Delaware granted a motion to dismiss the Company's lawsuit for failure to state a claim. Thereafter, the Company appealed to the Court of Appeals for the Federal Circuit. On June 25, 2024, the Federal Circuit issued a decision reversing the District Court, finding that the Company's allegations against Hikma plausibly state a claim alleging Hikma actively induced infringement of the asserted patents. Hikma filed a petition for rehearing en banc on August 22, 2024, which was denied on October 17, 2024. On February 14, 2025, Hikma filed a petition for a writ of certiorari with the Supreme Court of the U.S., which the Supreme Court granted on January 16, 2026. Thereafter, the District Court granted a stipulation proposed by the parties to stay the District Court proceedings pending the conclusion of Hikma’s appeal before the Supreme Court. After oral argument on April 29, 2026, the Supreme Court issued a decision on June 4, 2026, reversing the decision of the Federal Circuit and remanding the case for further proceedings, finding that the Company failed to state a claim for active inducement, and thus, cannot withstand Hikma’s motion to dismiss. On October 13, 2026, the parties agreed to a Confidential Settlement Agreement and Release wherein the parties agreed to dismiss all claims for patent infringement with prejudice.

On March 31, 2023, the Company’s former chief executive officer, Karim Mikhail, filed a complaint against the Company and certain of its affiliates in the Superior Court of New Jersey, Law Division – Somerset County, captioned Mikhail v. Amarin Corporation, plc (Docket No. SOM-L-000366-23), concerning Mr. Mikhail’s alleged “constructive termination” from the Company. The complaint seeks unspecified damages arising from claims for breaches of his employment agreement, the Company's Executive Severance and Change of Control Plan, and the implied covenant of good faith and fair dealing. On April 3, 2023, the case moved to the U.S. District Court for the District of New Jersey (Civ. No. 3:23-cv-01856). On June 30, 2023, all defendants moved to dismiss this case without prejudice due to lack of jurisdiction. On March 4, 2024, the District Court granted the motion in part and denied the motion in part, permitting the parties to pursue limited discovery on the issue of personal jurisdiction. On March 20, 2025, the Company filed a new motion to dismiss for failure of plaintiff to state a claim. On November 26, 2025, the District Court granted Amarin's renewed motion to dismiss Karim Mikhail's first amended complaint in its entirety. On December 30, 2025, plaintiff filed a second amended complaint. In February 2026, the court issued an order granting Amarin permission to file a motion to dismiss, adopting a briefing schedule proposed by the parties. The parties completed briefing per the schedule and filed all briefs (i.e., “bundle”) with the court in August 2026. The Company believes it has valid defenses and will vigorously defend against the claims but cannot predict the outcome.

On April 27, 2021 and February 21, 2023, Dr. Reddy’s and Hikma, respectively, filed complaints against the Company in the U.S. District Court for the District of New Jersey, Civil action No. 21-cv-10309 and No. 23-cv-01016, alleging various antitrust violations stemming from alleged anticompetitive practices related to the supply of active pharmaceutical ingredient of VASCEPA. Dr. Reddy's complaint also includes a state law tortious interference claim related to the same alleged conduct. On March 28, 2024, Teva Pharmaceuticals USA, Inc., or Teva, filed a complaint against the Company in the U.S. District Court for the District of New Jersey, Civil action No. 24-cv-04341, alleging various antitrust violations analogous to those made by Dr. Reddy’s and Hikma. Further, on June 14, 2024, Apotex, Inc., or Apotex, filed a complaint against the Company in the U.S. District Court for the District of New Jersey, Civil action No. 24-cv-07041, alleging various antitrust violations analogous to those made by Dr. Reddy’s, Hikma and Teva, as well as a breach of contract claim related to the same alleged conduct. Apotex also seeks declaratory judgment regarding the applicability of a 2020 settlement agreement to its antitrust claims. In October 2024, Apotex amended its complaint to add as defendants KD Pharma-Bexbach GmbH; KD Swiss GmbH; Marine Ingredients, LLC; Innova Softgel, LLC; 03 Holding GmbH; Capiton AG. Relief sought include an unspecified amount of damages for alleged economic harm to each of Dr. Reddy’s, Hikma, Teva and Apotex, treble damages, other costs and fees and injunctive relief against the alleged violative activities. On December 9, 2025, the Company filed motions for judgment on the pleadings to dismiss the claims of Teva and Apotex, based on prior settlement agreements Amarin entered into with Teva and Apotex on May 25, 2018, and June 16, 2020, respectively, relating to generic versions of Amarin’s branded product VASCEPA. On February 2, 2026, the Court denied both motions. On October 13, 2026, the Company and Hikma, in conjunction with the settlement of the patent infringement litigation, further agreed to a Confidential Settlement Agreement and Release wherein in exchange for a negotiated settlement payment, Hikma will voluntarily dismiss with prejudice all pending claims against the Company. The negotiated settlement payment was recognized within selling, general and administrative expenses on the condensed consolidated statement of operations during the three months ended June 30, 2026.

The Company is named as a defendant in six putative antitrust class action lawsuits in the District Court for the District of New Jersey, as displayed in the table below. Each of the six antitrust putative class action lawsuits alleged that the Company violated federal antitrust laws by monopolizing and engaging in a conspiracy to restrain trade in the IPE drug and API markets. The Indirect Purchaser Plaintiffs also asserted related state antitrust, consumer protection, and unjust enrichment claims. The Indirect Purchaser Plaintiffs sought relief in the form of an unspecified amount of compensatory damages, treble damages, other costs and fees, restitution, and declaratory and injunctive relief against the alleged violative activities. The Direct Purchaser Plaintiff sought treble damages and other costs and fees. On April 14, 2026, the Company agreed to a Confidential Settlement Agreement and Release with the named Indirect Purchaser Plaintiffs and the Direct Purchaser Plaintiff, together, the Purchaser Plaintiffs, wherein in exchange for a negotiated settlement payment, the Purchaser Plaintiffs would voluntarily dismiss with prejudice all pending claims against the Company. The negotiated settlement payment was recognized within selling, general and administrative expenses on the condensed consolidated statement of operations during the three months ended March 31, 2026 and settled during the three months ended June 30, 2026. On April 20, 2026, a Stipulation of Voluntary Dismissal of Amarin Defendants with Prejudice was filed in each of the Indirect Purchaser and Direct Purchaser lawsuits. On April 22, 2026, the Court ordered the stipulations and the lawsuits against the Company were dismissed with prejudice.

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n
Lawsuits		Civil Action #		Direct/Indirect Purchasers		Date Filed
Uniformed Fire Officers Association Family Protection Plan Local 854 Uniformed Fire Officers Association for Retired Fire Officers Family Protection Plan		21-12061		Indirect Purchaser		6/2/2021
The International Union of Operating Engineers Locals 137, 137A, 137B, 137C, 137R		21-12416		Indirect Purchaser		6/11/2021
KPH Healthcare Services, Inc.		21-12747		Direct Purchaser		6/18/2021
Local 464A United Food and Commercial Workers Union Welfare Service Benefit Fund		21-13009		Indirect Purchaser		6/25/2021
Teamsters Health & Welfare Fund of Philadelphia and Vicinity		21-13406		Indirect Purchaser		7/7/2021
Board of Trustees of Heavy and General Laborers’ Local Unions 472 and 172 of N.J. Welfare Fund		21-14639		Indirect Purchaser		8/5/2021

Antitrust litigation can be lengthy, costly and could materially affect and disrupt the Company’s business. The Company cannot predict when these matters will be resolved in their entirety, their outcome or their potential impact on the Company’s business. The Company believes it has valid defenses and will vigorously defend against the remaining claims. If it is determined that the Company has violated antitrust law, the Company could be subject to significant civil fines and penalties.

In addition to the above, in the ordinary course of business, the Company is from time to time involved in lawsuits, claims, investigations, proceedings, and threats of litigation relating to intellectual property, commercial arrangements and other matters. The Company believes it has valid defenses and will vigorously defend against the claims but cannot predict the outcome. The Company is unable to reasonably estimate the loss exposure, if any, associated with these claims, except for a $6.3 million provision.

Milestone and Supply Purchase Obligations

The Company currently has long-term supply agreements with multiple API suppliers and encapsulators. The Company is relying on these suppliers to meet current and potential future global demand for VASCEPA. Certain supply agreements require annual minimum volume commitments by the Company and certain volume shortfalls may require payments for such shortfalls.

These agreements include requirements for the suppliers to meet certain product specifications and qualify their materials and facilities with applicable regulatory authorities, including the U.S. FDA. The Company has incurred certain costs associated with the qualification of product produced by these suppliers.

The Company continues to negotiate with its contract suppliers to better align its supply arrangements with current and anticipated global demand. As of September 30, 2026, the Company has a total of approximately $39.3 million in future contractual purchase obligations as well as $96.0 million of future purchase obligations contingent on certain suppliers obtaining regulatory approval.

Under the Laxdale agreement, upon receipt of a marketing approval in Europe for a further indication of VASCEPA (or further indication of any other product acquired from Laxdale in 2004), the Company must make an aggregate stock or cash payment (at the sole option of each such former shareholder) of £5.0 million (approximately $6.6 million as of September 30, 2026) for the potential market approval.

The Company has no provision for any of these obligations since the amounts are either not paid or payable as of September 30, 2026.

(6)\tEquity

ADSs

On April 11, 2025, the Company effected its ADS Ratio Change on its ADSs from one ADS representing one Ordinary Share, to the new ratio of one ADS representing 20 Ordinary Shares.

During the nine months ended September 30, 2026 and 2025, except as described above, the Company did not engage in any transactions involving its ADSs. Refer to Incentive Equity Awards below for discussions of Ordinary Shares issued as a result of stock option exercises and vesting of RSUs.

Ordinary Shares

There was no Ordinary Share activity during the nine months ended September 30, 2026 and 2025, except as described in Incentive Equity Awards below.

Incentive Equity Awards

The following table summarizes the aggregate number of Ordinary Shares underlying stock options and RSUs outstanding under the Amarin Corporation plc 2020 Stock Incentive Plan, as amended, or the 2020 Plan, as of September 30, 2026:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n
	September 30, 2026
Outstanding stock options		28,991,100
% of outstanding on a fully-diluted basis		7	%
Outstanding RSUs		7,335,360
% of outstanding on a fully-diluted basis		2	%

The following table represents equity awards activity during the nine months ended September 30, 2026 and 2025:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n
	Nine months ended September 30,
	2026			2025
Ordinary Shares issued in settlement of vested RSUs		9,023,000				7,083,019
Ordinary Shares retained for settlement of employee tax obligations ─ RSUs		3,685,700				2,939,015
Ordinary Shares issued in settlement of vested Performance-based RSUs (1)		—				257,500
Ordinary Shares retained for settlement of employee tax obligations ─ Performance-based RSUs		—				117,898

(1)

Performance-based RSUs vested in connection with the achievement of certain performance conditions during the year.

In January 2026, the Company granted RSUs for a total of 5,615,880 Ordinary Shares and stock options for a total of 5,570,420 Ordinary Shares to employees under the 2020 Plan. The RSUs vest annually over a three-year period and the stock options vest quarterly over a three-year period with a one-year cliff vesting.

In June 2025, the Company granted to Aaron Berg (i) RSUs for 1,500,000 Ordinary Shares that vested upon the date of grant; and (ii) stock options and RSUs of 750,000 and 250,000 Ordinary Shares that both vest 50% on June 26, 2026 and December 26, 2026, respectively.

In January 2025, the Company granted RSUs for a total of 10,646,844 Ordinary Shares and stock options for a total of 3,313,059 Ordinary Shares to employees under the 2020 Plan. The RSUs and stock options vest 50% on both January 1, 2026 and July 1, 2026, respectively.

(7)\tRevenue Recognition

The Company sells VASCEPA principally to a limited number of major wholesalers, as well as selected regional wholesalers and specialty retail pharmacy providers in the U.S. and commercial partners globally, or collectively, its distributors or its customers, most of whom in turn resell VASCEPA to retail pharmacies for subsequent resale to patients and healthcare providers. Patients are required to have a prescription in order to purchase VASCEPA. In addition to distribution agreements with distributors, the Company enters into arrangements with health care providers and payors that provide for government-mandated and/or privately-negotiated rebates, chargebacks and discounts with respect to the purchase of the Company’s product.

Within the U.S., revenues from product sales are recognized when the distributor obtains control of the Company’s product, which occurs at a point in time, typically upon delivery to the distributor and in certain instances upon shipment. Payments from distributors are generally received 45 days from the date of sale. The Company evaluates the creditworthiness of each of its distributors to determine whether revenues can be recognized upon delivery, subject to satisfaction of the other requirements. The Company calculates gross product revenues generally based on the wholesale acquisition cost or list price that the Company charges its distributors for VASCEPA.

Reserves for Variable Consideration

Revenues from product sales are recorded at the net sales price (transaction price), which includes estimates of variable consideration for which reserves are established and which result from (a) trade allowances, such as invoice discounts for prompt pay and distributor fees, (b) estimated government and private payor rebates and chargebacks and discounts, such as Medicaid reimbursements, (c)

reserves for expected product returns and (d) estimated costs of incentives that are offered within contracts between the Company and its distributors, health care providers, payors and other indirect customers relating to the Company’s sales of its product. These reserves are based on the amounts earned or to be claimed on the related sales and are classified as reductions of accounts receivable (if the amount is payable to the distributor) or as a current liability (if the amount is payable to a party other than a distributor). Where appropriate, these estimates take into consideration a range of possible outcomes which are probability-weighted for relevant factors such as the Company’s historical experience, current contractual and statutory requirements, specific known market events and trends, industry data and forecasted customer buying and payment patterns. Overall, these reserves reflect the Company’s best estimates of the amount of consideration to which it is entitled based on the terms of the contract. The amount of variable consideration which is included in the transaction price may be constrained, and is included in the net sales price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period. Actual amounts of consideration ultimately received may differ from the Company’s estimates. If actual results in the future vary from the Company’s estimates, the Company adjusts these estimates, which would affect net product revenue and earnings in the period such variances become known.

Trade Allowances: The Company generally provides invoice discounts on VASCEPA sales to its distributors for prompt payment and fees for distribution services, such as fees for certain data that distributors provide to the Company. The payment terms for sales to distributors in the U.S. and Europe generally include a 2-3% discount for prompt payment; while the fees for U.S. and global distribution services are based on contractual rates agreed with the respective distributors. Based on historical data, the Company expects its distributors to earn these discounts and fees and deducts the full amount of these discounts and fees from its gross product revenues and accounts receivable at the time such revenues are recognized.

Rebates, Chargebacks and Discounts: The Company contracts with Medicaid, Medicare, other government agencies and various private organizations, or collectively, Third-party Payors, so that VASCEPA will be eligible for purchase by, or partial or full reimbursement from, such Third-party Payors. The Company has withdrawn from the Medicaid Drug Rebate program and the 340B drug pricing program effective October 1, 2024. The Company estimates the rebates, chargebacks and discounts it will provide to Third-party Payors and deducts these estimated amounts from its gross product revenues at the time the revenues are recognized. The Company estimates these reserves based upon a range of possible outcomes that are probability-weighted for the estimated payor mix. These reserves are recorded in the same period the revenue is recognized, resulting in a reduction of product revenue and the establishment of a current liability, which is included in accrued expenses and other current liabilities on the condensed consolidated balance sheets. For Medicare, the Company also estimates the number of patients in the prescription drug coverage gap for whom the Company will owe an additional liability under the Medicare Part D program. The Company estimates the rebates, chargebacks and discounts that it will provide to Third-party Payors based upon (i) the Company’s contracts with these Third-party Payors, (ii) the government-mandated discounts applicable to government-funded programs, (iii) information obtained from the Company’s distributors and (iv) information obtained from other third parties regarding the payor mix for VASCEPA. The Company’s liability for these rebates consists of invoices received for claims from prior quarters that have not been paid or for which an invoice has not yet been received, estimates of claims for the current quarter, and estimated future claims that will be made for product that has been recognized as revenue, but remains in the distribution channel inventories at the end of each reporting period.

Product Returns: The Company’s distributors have the right to return unopened unprescribed VASCEPA during the 18-month period beginning six months prior to the labeled expiration date and ending 12 months after the labeled expiration date. The expiration date for VASCEPA 1-gram and 0.5-gram size capsules is currently four to five years, based on regulatory approvals by jurisdiction, after being converted into capsule form, which is the last step in the manufacturing process for VASCEPA and generally occurs within a few months before VASCEPA is delivered to distributors. The Company estimates future product returns on sales of VASCEPA based on (i) data provided to the Company by its distributors (including weekly reporting of distributors’ sales and inventory held by distributors that provided the Company with visibility into the distribution channel in order to determine what quantities were sold to retail pharmacies and other providers), (ii) information provided to the Company from retail pharmacies, (iii) data provided to the Company by a third-party data provider which collects and publishes prescription data, and other third parties, (iv) historical industry information regarding return rates for similar pharmaceutical products, (v) the estimated remaining shelf life of VASCEPA previously shipped and currently being shipped to distributors and (vi) contractual agreements intended to limit the amount of inventory maintained by the Company’s distributors. These reserves are recorded in the same period the related revenue is recognized, resulting in a reduction of product revenue and the establishment of a current liability which is included in accrued expenses and other current liabilities on the condensed consolidated balance sheets.

Other Incentives: Other incentives that the Company offers to indirect customers include co-pay mitigation rebates provided by the Company to commercially insured patients who have coverage for VASCEPA and who reside in states that permit co-pay mitigation programs. The Company’s co-pay mitigation program is intended to reduce each participating patient’s portion of the financial responsibility for VASCEPA’s purchase price to a specified dollar amount. Based upon the terms of the program and information regarding programs provided for similar specialty pharmaceutical products, the Company estimates the average co-pay mitigation amounts and the percentage of patients that it expects to participate in the program in order to establish its accruals for co-pay mitigation rebates. These reserves are recorded in the same period the related revenue is

recognized, resulting in a reduction of product revenue and the establishment of a current liability, which is included in accrued expenses and other current liabilities on the condensed consolidated balance sheets. The Company adjusts its accruals for co-pay mitigation rebates based on actual redemption activity and estimates regarding the portion of issued co-pay mitigation rebates that it estimates will be redeemed.

The following tables summarize activity in each of the net product revenue allowance and reserve categories described above for the nine months ended September 30, 2026 and 2025:

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
In thousands		Trade Allowances			Rebates, Chargebacks and Discounts			Product Returns			Other Incentives			Total
Balance as of December 31, 2025		$	17,189			$	102,257			$	2,541			$	1,260			$	123,247
Provision related to current period sales			58,806				550,664				1,353				7,469				618,292
Provision related to prior period sales			—				176				3,229				—				3,405
Credits/payments made for current period sales			(44,013	)			(450,404	)			—				(6,169	)			(500,586	)
Credits/payments made for prior period sales			(16,462	)			(101,595	)			(4,264	)			(1,595	)			(123,916	)
Balance as of September 30, 2026		$	15,520			$	101,098			$	2,859			$	965			$	120,442

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
In thousands		Trade Allowances			Rebates, Chargebacks and Discounts			Product Returns			Other Incentives			Total
Balance as of December 31, 2024		$	9,433			$	97,526			$	4,734			$	1,548			$	113,241
Provision related to current period sales			56,169				504,168				1,301				9,897				571,535
Provision related to prior period sales		—				562			—			—				562
Credits/payments made for current period sales			(44,049	)			(411,114	)			(81	)			(8,496	)			(463,740	)
Credits/payments made for prior period sales			(8,779	)			(96,717	)			(3,232	)			(1,703	)			(110,431	)
Balance as of September 30, 2025		$	12,774			$	94,425			$	2,722			$	1,246			$	111,167

Such net product revenue allowances and reserves are included within accrued expenses and other current liabilities within the condensed consolidated balance sheets, with the exception of trade allowances and chargebacks, which are included within accounts receivable, net, as discussed above.

Licensing Revenue

The Company enters into licensing agreements which are within the scope of Topic 606, under which it licenses certain rights to VASCEPA for uses that are currently commercialized and under development by the Company. The terms of these arrangements typically include payment to the Company of one or more of the following: non-refundable, upfront license fees; development, regulatory and commercial milestone payments; payments for manufacturing supply services the Company provides through its contract manufacturers; and royalties on net sales of licensed products. Each of these payments results in licensing and royalty revenues.

In determining the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation.

In determining performance obligations, management evaluates whether the license is distinct from the other performance obligations with the collaborative partner based on the consideration of the relevant facts and circumstances for each arrangement. Factors considered in the determination include the stage of development of the license delivered, research and development capabilities of the partner and the ability of partners to develop and commercialize VASCEPA independent of the Company.

Licenses of intellectual property: If the license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company recognizes revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the customer and the customer is able to use and benefit from the license. For licenses that are bundled with other promises, the Company utilizes judgment to assess the nature of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue from non-refundable, upfront fees. The Company evaluates the measure of progress each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition.

Milestone Payments: At the inception of each arrangement that includes development, regulatory and commercial milestone payments, the Company evaluates whether the milestones are considered probable of being reached and estimates the amount to be

included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the transaction price. Milestone payments that are not within the control of the Company or licensee, such as regulatory approvals, are not considered probable of being achieved until those approvals are received. The Company evaluates factors such as the scientific, clinical, regulatory, commercial and other risks that must be overcome to achieve the respective milestone as well as the level of effort and investment required. The transaction price is then allocated to each performance obligation on a relative stand-alone selling price basis, for which the Company recognizes revenue as or when the performance obligations under the contract are satisfied. At the end of each subsequent reporting period, the Company reevaluates the probability of achievement of such development, regulatory and commercial milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect licensing revenues and earnings in the period of adjustment.

Royalty Payments: At the inception of each arrangement that includes royalty-based payments, the Company evaluates whether the royalties relate to the license of intellectual property, in which case they are accounted for under the royalty constraint within ASC 606 and recognized when the later of the subsequent sale or usage occurs or when the performance obligations have been satisfied. If the royalties do not relate to the licensing of intellectual property, the royalties are accounted for under the variable consideration constraint within ASC 606 and are recognized in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty around the variable consideration is subsequently resolved. Royalty payments that fall within the variable consideration constraint take into consideration a range of possible outcomes which are probability-weighted for relevant factors such as the Company’s historical experience, current contractual and statutory requirements, specific known market events and trends, industry data and forecasted customer buying and payment patterns. The royalties that are considered variable consideration are recognized when the uncertainty related to the variable consideration is subsequently resolved. At the end of each subsequent reporting period, the Company reevaluates the circumstances and recognizes royalties that are no longer constrained.

The Company receives payments from its customers based on billing schedules established in each contract. Upfront payments and fees are recorded as deferred revenue upon receipt or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these arrangements. Amounts are recorded as accounts receivable when the Company’s right to consideration is unconditional. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of the promised goods or services to the customer will be one year or less.

The Company provides various incentives and payments to certain customers that are accounted for as consideration payable to customers. Consideration payable to customers is recognized as a reduction of the transaction price and, therefore, as a reduction of net revenue, unless the payment is in exchange for a distinct good or service received from the customer and the fair value of that good or service can be reasonably estimated. In such cases, the amount is recognized as an operating expense. Consideration payable to a customer is recognized as a reduction of the transaction price at the later of when the Company recognizes revenue for the transfer of the related goods or services or when the Company promises to pay or pays the consideration to the customer.

(8)\tDevelopment, Commercialization and Supply Agreements

In-licenses

Mochida Pharmaceutical Co., Ltd.

In June 2018, the Company entered into a collaboration with Mochida Pharmaceutical Co., Ltd., or Mochida, related to the development and commercialization of drug products and indications based on the active pharmaceutical ingredient in VASCEPA, the omega-3 acid, EPA, or eicosapentaenoic acid. Among other terms in the agreement, the Company obtained an exclusive license to certain Mochida intellectual property to advance the Company’s interests in the U.S. and certain other territories and the parties will collaborate to research and develop new products and indications based on EPA for the Company’s commercialization in the U.S. and certain other territories. The potential new product and indication opportunities contemplated under this agreement are currently in early stages of development.

Upon closing of the collaboration agreement, the Company made a non-refundable, non-creditable upfront payment of approximately $2.7 million. In addition, the agreement provides for the Company to pay milestone payments upon the achievement of certain product development milestones and royalties on net sales of future products arising from the collaboration, if any.

In February 2026 and 2025, the Company exercised certain rights under the agreement, resulting in payments of $1.0 million in each of such periods to Mochida, which was recorded as research and development expense in the condensed consolidated statement of operations.

Out-licenses

Eddingpharm (Asia) Macao Commercial Offshore Limited

In February 2015, the Company entered into a Development, Commercialization and Supply Agreement, or the DCS Agreement, with Edding, related to the development and commercialization of VASCEPA in Mainland China, Hong Kong, Macau and Taiwan, or collectively, the China Territory. Under the terms of the DCS Agreement, the Company granted to Edding an exclusive (including as to the Company) license with the right to sublicense development and commercialization of VASCEPA in the China Territory for uses that are currently commercialized and under development by the Company based on the Company’s MARINE, ANCHOR and REDUCE-IT clinical trials of VASCEPA.

Under the DCS Agreement, Edding is solely responsible for development and commercialization activities in the China Territory and associated expenses. The Company provides development assistance and is responsible for supplying finished and later bulk drug product at defined prices under negotiated terms. The Company retains all VASCEPA manufacturing rights. Edding agreed to certain restrictions regarding the commercialization of competitive products globally and the Company agreed to certain restrictions regarding the commercialization of competitive products in the China Territory.

The Company assessed this arrangement in accordance with Topic 606 and concluded that the contract counterparty, Edding, is a customer. The Company identified the following performance obligations at the inception of the DCS Agreement: (1) the exclusive license to develop and commercialize VASCEPA in the China Territory for uses that are currently commercialized and under development by the Company; (2) the obligation to participate in various steering committees; and (3) ongoing development and regulatory assistance. Based on the analysis performed, the Company concluded that the identified performance obligations are not distinct and therefore a combined performance obligation.

The transaction price is comprised of the following upfront payments and milestones:

\n	\n	\n	\n	\n	\n	\n
In thousands
Transaction Price Components		Achieved		Amount
Upfront fee		February 2015		$	15,000
Submission of the CTA for the MARINE indication		March 2016			1,000
Approval of VASCEPA under the MARINE indication		March 2017			5,000
Submission of the CTA for the REDUCE-IT indication		October 2023			3,000
Approval of VASCEPA under the REDUCE-IT indication		June 2024			15,000
Regulatory Development Support		Various			1,081
Total Transaction Price				$	40,081

In addition to the non-refundable, upfront and regulatory milestone payments described above, the Company is entitled to receive tiered double-digit percentage royalties on net sales of VASCEPA in the China Territory escalating to the high teens. The achievement of sales-based milestone events occurs when annual aggregate net sales of VASCEPA in the China Territory equals or exceeds certain specified thresholds, and range from $5.0 million to $50.0 million, for a total of $120.0 million. Each such milestone payment shall be payable only once regardless of how many times the sales milestone event is achieved. Each such milestone payment is non-refundable and non-creditable against any other milestone payments.

None of the other clinical or regulatory milestones has been included in the transaction price, as all milestone amounts are fully constrained. As part of its evaluation of the constraint, the Company considered numerous factors, including that receipt of the milestones is outside the control of the Company and contingent upon success in future clinical trials and the licensee’s efforts. Any consideration related to sales-based milestones, including royalties, will be recognized when the related sales occur and therefore have also been excluded from the transaction price. The Company will reevaluate the transaction price in each reporting period and as uncertain events are resolved or other changes in circumstances occur.

The Company fully recognized the transaction price as of June 30, 2024.

The Company recognized royalties of $0.5 million and $1.7 million for the three and nine months ended September 30, 2026, respectively, and $0.4 million and $1.3 million for the three and nine months ended September 30, 2025, respectively.

Biologix FZCo

In March 2016, the Company entered into an agreement with Biologix FZCo, or Biologix, a company incorporated under the laws of the United Arab Emirates, to register and commercialize VASCEPA in several Middle Eastern and North African countries. Under the terms of the distribution agreement, the Company granted Biologix a non-exclusive license to use its trademarks in connection with the importation, distribution, promotion, marketing and sale of VASCEPA in the Middle East and North Africa territory. Upon closing of the agreement, the Company received a non-refundable upfront payment, which has been fully recognized as of June 30, 2024. The Company is entitled to receive all payments based on total product sales and pays Biologix a service fee in exchange for its services, whereby the service fee represents a percentage of gross selling price which is subject to a minimum floor price.

The Company received approval of VASCEPA under the MARINE and REDUCE-IT indications in the following countries:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n
Country		MARINE		REDUCE-IT		Launch Date
Lebanon		March 2018		August 2021		June 2018
United Arab Emirates		July 2018		October 2021		February 2019
Qatar		December 2019		April 2021		May 2022
Bahrain		April 2021		April 2022		September 2023
Kuwait		December 2021		March 2023		September 2023
Saudi Arabia		March 2022		June 2023		September 2023

The Company recognized net product revenue of $2.5 million and $3.7 million for the three and nine months ended September 30, 2026, respectively, and $1.8 million and $4.5 million for the three and nine months ended September 30, 2025, respectively, related to sales to Biologix.

HLS Therapeutics, Inc.

In September 2017, the Company entered into an agreement with HLS Therapeutics, Inc., or HLS, a company incorporated under the laws of Canada, to register, commercialize and distribute VASCEPA in Canada. Under the agreement, HLS is responsible for regulatory and commercialization activities and associated costs. The Company is responsible for providing assistance towards local filings, supplying finished product under negotiated supply terms, maintaining intellectual property, and continuing the development and funding of REDUCE-IT related activities.

The Company assessed this arrangement in accordance with Topic 606 and concluded that the contract counterparty, HLS, is a customer. The Company identified the following performance obligations at the inception of the contract: (1) license to HLS to develop, register, and commercialize VASCEPA in Canada; (2) support general development and regulatory activities; and (3) participate in various steering committees. Based on the analysis performed, the Company concluded that the identified performance obligations in the agreement are not distinct and therefore a combined performance obligation.

The transaction price is comprised of the following upfront payments and milestones:

\n	\n	\n	\n	\n	\n	\n
In thousands
Transaction Price Components		Achieved		Amount
Upfront fee		September 2017		$	5,000
Achievement of the REDUCE-IT trial primary endpoint		September 2018			2,500
Approval from Health Canada		December 2019			2,500
Regulatory exclusivity from the Office of Patented Medicines and Liaison		January 2020			3,800
Sales-based milestone		June 2026			2,500
Consideration payable		June 2026			(2,100	)
Total Transaction Price				$	14,200

In addition to the non-refundable, upfront and sales-based and regulatory milestone payments just described, the Company is entitled to receive certain sales-based milestone payments of up to an additional $47.5 million, as well as tiered double-digit royalties on net sales of VASCEPA in Canada. None of the other clinical or regulatory milestones have been included in the transaction price, as all outstanding milestone amounts are fully constrained. As part of its evaluation of the constraint, the Company considered numerous factors, including that receipt of the milestones is outside the control of the Company and contingent upon success in future clinical trials and the licensee’s efforts. Any consideration related to sales-based milestones, including royalties, will be recognized when the related sales occur and therefore have also been excluded from the transaction price.

During the three and nine months ended September 30, 2026, the Company recognized net licensing revenue of nil and $0.4 million, respectively, related to recognition of a milestone in connection with the HLS agreement, offset by consideration payable to the customer (none for the three and nine months ended September 30, 2025). As of September 30, 2026, the transaction price has been fully recognized.

The Company recognized net product revenue of $1.9 million and $2.6 million for the three and nine months ended September 30, 2026, respectively, and $1.8 million for both the three and nine months ended September 30, 2025 related to sales to HLS. The Company also recognized royalties of $0.7 million and $2.1 million for the three and nine months ended September 30, 2026, respectively, and $0.7 million and $1.9 million for the three and nine months ended September 30, 2025, respectively.

CSL Seqirus

In February 2023, the Company entered into an agreement with CSL Seqirus, or CSL, to secure pricing and reimbursement, commercialize and distribute VAZKEPA in Australia and New Zealand. The Company received an upfront payment of $0.5 million, which was fully recognized during the first quarter of 2023. In October 2024, CSL obtained listing of VAZKEPA on the

Pharmaceutical Benefits Scheme, or PBS, in Australia, as a result the Company received a non-refundable $1.2 million milestone payment. In addition to the upfront and milestone payment, the Company will be eligible to receive event-related milestone payments of approximately $6.0 million and additional product-related milestone payments of approximately $4.0 million. The Company will be responsible for supplying finished product to CSL Seqirus at a price that is the greater of (i) a fixed transfer price, or (ii) a fixed percentage of the net selling price, as defined in the CSL agreement.

The Company assessed this arrangement in accordance with Topic 606 and concluded that the contract counterparty, CSL, is a customer. The Company identified the following distinct performance obligations at the inception of the contract: an exclusive license to use its trademarks in connection with the importation, distribution, promotion, marketing and sale of VASCEPA in the Australia and New Zealand territories.

The transaction price includes the $0.5 million upfront consideration as well as the $1.2 million milestone payment received related to the listing of VAZKEPA on the PBS in Australia. Any consideration related to event-based or product-based milestones will be recognized when the related milestone events occur and therefore have also been excluded from the transaction price. The Company will reevaluate the transaction price in each reporting period and as uncertain events are resolved or other changes in circumstances occur.

The Company recognized net product revenue of nil and $2.0 million for the three and nine months ended September 30, 2026, respectively, and nil and $0.8 million for the three and nine months ended September 30, 2025, respectively, related to sales to CSL.

Recordati Industria Chimica e Farmaceutica S.p.A.

In June 2025, the Company entered into an exclusive long-term license and supply agreement with Recordati, or the Recordati Licensing Agreement, related to the development and commercialization of VASCEPA in 59 countries focused in Europe, or the Recordati Territory. Under the terms of the Recordati Licensing Agreement, the Company granted Recordati an exclusive license with the right to sublicense development and commercialization of VASCEPA in the Recordati Territory for uses that are currently commercialized and under development by the Company based on the Company’s REDUCE-IT clinical trials of VASCEPA. The Company has received marketing authorization by the MHRA and the EMA and subsequently made VASCEPA available under individual reimbursement or received national reimbursement and launched commercial operations, which has since been licensed to Recordati, in the following countries.

\n	\n	\n	\n	\n	\n	\n	\n	\n
Country		Individual Reimbursement		National Reimbursement		Product Availability		Launch Date
Sweden		–		March 2022		March 2022		March 2022
Finland		–		October 2022		December 2022		December 2022
England/Wales/Northern Ireland		–		July 2022		October 2022		October 2022
Spain		–		July 2023		September 2023		September 2023
Netherlands		–		August 2023		September 2023		September 2023
Scotland		–		August 2023		August 2023		September 2023
Greece (1)		–		May 2024		June 2024		June 2024
Portugal		–		August 2024		August 2024		September 2024
Italy		–		December 2024		December 2024		January 2025
Slovenia (2)		–		September 2025		October 2025		October 2025
Romania (3)		–		April 2026		May 2026		May 2026
Austria		September 2022		February 2025		September 2022		January 2026
Denmark		June 2022		–		June 2022		–

(1) Vianex will be the sole and exclusive distributor of VAZKEPA in the Greek territory to import, register, distribute and commercialize VAZKEPA.

(2) Salus will be the sole and exclusive distributor of VAZKEPA in the Slovenian territory to import, register, distribute and commercialize VAZKEPA.

(3) Magnapharm will be the sole and exclusive distributor of VAZKEPA in the Romanian territory to import, register, distribute and commercialize VAZKEPA.

In addition, we received regulatory approval in Switzerland by the Swiss Agency for Therapeutic Products, or Swissmedic. VAZKEPA has been made available in Switzerland under individual reimbursement since January 2023.

The Company assessed this arrangement in accordance with Topic 606 and concluded that the contract counterparty, Recordati, is a customer. The Company identified the following distinct performance obligation at the inception of the contract: an exclusive license to use its intellectual property; regulatory approvals; and regulatory documents in connection with the importation, distribution, promotion, marketing and sale of VASCEPA in the Recordati Territory. The Company will be responsible for supplying finished product to Recordati at a set price, as defined in the Recordati Licensing Agreement.

The Company received an upfront payment of $25.0 million, which was fully recognized during 2025. In addition to the upfront payment, the Company will be eligible to receive sales-based milestone payments and royalties on net sales of VASCEPA in the Recordati Territory. The achievement of sales-based milestone events occurs when annual aggregate net sales of VASCEPA in the Recordati Territory equals or exceeds certain specified thresholds resulting in total payments to the Company of up to $150.0 million. Each such milestone payment will be payable only once regardless of how many times the sales milestone event is achieved. Each such milestone payment is non-refundable and non-creditable against any other milestone payments.

The transaction price includes the $25.0 million upfront consideration. Any consideration related to sales-based milestones, including royalties, will be recognized when the related sales occur or uncertainty related to the consideration resolved, and therefore have also been excluded from the transaction price. The Company will reevaluate the transaction price in each reporting period and as uncertain events are resolved or other changes in circumstances occur.

During the three and nine months ended September 30, 2025, the Company recognized nil and $25.0 million, respectively, as licensing revenue related to the upfront payment received in connection with the Recordati Licensing Agreement (none for the three and nine months ended September 30, 2026).

The Company recognized net product revenue of $3.7 million and $12.1 million for the three and nine months ended September 30, 2026, respectively, and $1.7 million for both the three and nine months ended September 30, 2025, related to sales to Recordati. The Company also recognized royalties of $1.5 million and $3.4 million for the three and nine months ended September 30, 2026, respectively, and less than $0.1 million for both the three and nine months ended September 30, 2025.

(9)\tLeases

Lessee

The Company leases office space under operating leases. The lease liability is initially measured at the present value of the lease payments to be made over the lease term. Lease payments are comprised of the fixed and variable payments to be made by the Company to the lessor during the lease term minus any incentives or rebates or abatements receivable by the Company from the lessor or the owner. Payments for non-lease components do not form part of lease payments. The lease term includes renewal options only if these options are specified in the lease agreement and if failure to exercise the renewal option imposes a significant economic penalty for the Company. As there are no significant economic penalties, renewal cannot be reasonably assured and the lease terms for the office space do not include any renewal options. The Company has not entered into any leases with related parties. The Company accounts for short-term leases (i.e., lease term of 12 months or less) by making the short-term lease policy election and will not apply the recognition and measurement requirements of ASC 842.

The Company has determined that the rate implicit in the lease is not determinable and the Company does not have borrowings with similar terms and collateral. Therefore, the Company considered a variety of factors, including the Company’s credit rating, observable debt yields from comparable companies with a similar credit profile and the volatility in the debt market for securities with similar terms, in determining that 11.5% was reasonable to use as the incremental borrowing rate for purposes of the calculation of lease liabilities and a change of 1% would not result in a material change to the Company’s condensed consolidated financial statements.

On February 5, 2019, the Company entered into a lease agreement for new office space in Bridgewater, New Jersey, or the Lease. The Lease commenced on August 15, 2019, or the Commencement Date, for an 11-year period, with two five-year renewal options. Subject to the terms of the Lease, the Company will have a one-time option to terminate the agreement effective on the first day of the 97th month after the Commencement Date upon advance written notice and a termination payment specified in the Lease. Under the Lease, the Company paid monthly rent of approximately $0.1 million for the first year following the Commencement Date, and such rent increases by a nominal percentage every year following the first anniversary of the Commencement Date. In addition, the Company receives certain abatements subject to the limitations in the Lease.

On November 17, 2021, the Company entered into a lease agreement for office space in Zug, Switzerland, or the Zug Lease. The Zug Lease commenced on February 1, 2022, or the Zug Commencement Date, for a five-year period, with one five-year renewal option. Under the Zug Lease, the Company paid annual rent of approximately $0.2 million for the first year following the Zug Commencement Date, and such rent increases by a nominal percentage every year following the first anniversary of the Zug Commencement Date. The Zug Lease was terminated effective December 31, 2025.

On April 26, 2024, the Company entered into a lease agreement for office space in Dublin, Ireland which commenced on September 1, 2024 for a two-year term. Under the lease agreement, the Company paid annual rent of approximately $0.5 million. The lease was terminated effective February 28, 2025.

On February 11, 2025, the Company entered into an amendment to the Dublin office lease for additional office space. The amended lease commenced on March 1, 2025, and has a two-year term ending February 28, 2027. Under the amended lease, the Company is required to pay annual rent of approximately $0.9 million.

On September 4, 2026, the Company entered into a second amendment to the Dublin office lease that extended the lease term by an additional 12 months, from February 28, 2027 to February 28, 2028. During the extension period, the Company will pay annual rent of approximately $1.0 million.

Prior to the licensing agreement with Recordati, the Company had lease agreements for various automobiles with terms ranging from month-to-month up to 36 months within Europe.

The total operating lease liability is $7.6 million and $8.2 million and the total operating lease right-of-use asset is $6.1 million and $6.5 million, as of September 30, 2026 and December 31, 2025, respectively.

The lease expense for the three and nine months ended September 30, 2026 is approximately $0.7 million and $2.0 million, respectively. The lease expense for the three and nine months ended September 30, 2025 is approximately $0.8 million and $2.6 million, respectively.

The table below depicts a maturity analysis of the Company’s undiscounted payments for its operating lease liabilities and their reconciliation with the carrying amount of lease liability presented in the statement of financial position as of September 30, 2026:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n
In thousands		Undiscounted lease payments
Remainder of 2026		$	739
2027			3,025
2028			2,159
2029			2,011
2030			1,262
Total undiscounted payments		$	9,196
Discount Adjustments		$	(1,585	)
Current operating lease liability		$	2,258
Long-term operating lease liability		$	5,353

Lessor

The Company classifies contractual lease arrangements entered as a lessor as a sales-type, direct financing or operating lease as described in ASC 842. For sales-type leases, the Company derecognizes the leased asset and recognizes the lease investment on the balance sheet.

On January 20, 2023, the Company entered into a sublease agreement, or the Sublease, for 50,000 square feet of the 67,747 square foot Lease and included within the sublease are furniture, fixtures and equipment, collectively the Sublease. The Sublease commenced on February 1, 2023, or the Sublease Commencement Date, for a 7.5-year period. Under the Sublease, the Company will be paid monthly rent of approximately $0.1 million for the first year following the Sublease Commencement Date, and such rent increases by a nominal percentage every year following the first anniversary of the Sublease Commencement Date. In addition, the Company will provide certain abatements subject to the limitations in the Lease.

The components of lease income are as follows:

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
		For the Three Months Ended September 30,			For the Nine Months Ended September 30,
In thousands		2026			2025			2026			2025
Interest income from sales-type leases		$	12			$	14			$	37			$	42
Operating lease income			249				249				746				746
Total		$	261			$	263			$	783			$	788

Future minimum sales-type lease and operating lease receivables as of September 30, 2026 are as follows:

\n	\n	\n	\n	\n	\n	\n	\n	\n
In thousands		Sales-Type Leases			Operating Leases
Remainder of 2026		$	31			$	263
2027			125				1,073
2028			127				1,096
2029			130				1,118
2030			88				760
Total		$	501			$	4,310

Item 2.\tManagement’s Discussion and Analysis of Financial Condition and Results of Operations

This Quarterly Report on Form 10-Q, or this Quarterly Report, contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, as amended. These forward-looking statements reflect our plans, estimates and beliefs. These statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future results, performances or achievements expressed or implied by the forward-looking statements. In some cases, you can identify forward-looking statements by terms such as “anticipates,” “believes,” “continue,” “could,” “estimates,” “expects,” “intends,” “may,” “plans,” “potential,” “predicts,” “projects,” “should,” “would” and similar expressions intended to identify forward-looking statements. Forward-looking statements reflect our current views with respect to future events and are based on assumptions and subject to risks and uncertainties. Because of these risks and uncertainties, the forward-looking events and circumstances discussed in this report may not transpire. We discuss many of these risks in Part I, Item 1A under the heading “Risk Factors” of our Annual Report on Form 10-K for the fiscal year ended December 31, 2025, or our Annual Report, and under Part II, Item 1A, “Risk Factors” of this Quarterly Report.

Given these uncertainties, you should not place undue reliance on these forward-looking statements. Also, forward-looking statements represent our estimates and assumptions only as of the date of this document. You should read this document with the understanding that our actual future results may be materially different from what we expect. Except as required by law, we do not undertake any obligation to publicly update or revise any forward-looking statements contained in this report, whether as a result of new information, future events or otherwise.

The following discussion and analysis of our financial condition and results of operations should be read together with our unaudited condensed consolidated financial statements and notes thereto included elsewhere in this Quarterly Report, and the audited consolidated financial statements and accompanying notes, as well as Management’s Discussion and Analysis of Financial Condition and Results of Operations contained in our Annual Report.

Overview

We are a pharmaceutical company focused on the commercialization and development of therapeutics to improve cardiovascular, or CV, health and reduce CV risk.

Our commercialized product, VASCEPA® (icosapent ethyl, or IPE) was first approved by the United States, or U.S., Food and Drug Administration, or U.S. FDA, in July 2012 for use as an adjunct to diet to reduce triglyceride, or TG, levels in adult patients with severe (≥500 mg/dL) hypertriglyceridemia, or HTG, or the MARINE indication. On December 13, 2019, the U.S. FDA approved another indication and label expansion for VASCEPA based on the results of our long-term CV outcomes trial, REDUCE-IT®, or Reduction of CV Events with EPA – Intervention Trial. VASCEPA is approved by the U.S. FDA as an adjunct to maximally tolerated statin therapy for reducing persistent CV risk in select high-risk-patients, or the REDUCE-IT indication.

On March 26, 2021, the European Commission, or EC, approved the marketing authorization application for VASCEPA, under the brand name VAZKEPA®, hereinafter along with VASCEPA, collectively referred to as VASCEPA, in the European Union, or EU, to reduce the risk of CV events in high-risk statin-treated adult patients who have elevated TG (>150 mg/dL) and either established CV disease or diabetes and at least one additional CV risk event. On April 22, 2021, we announced that the Medicines and Healthcare Products Regulatory Agency, or MHRA, approved VAZKEPA in England, Scotland and Wales to reduce CV risk. Collectively, Committee for Medicinal Products for Human Use, or CHMP, EMA, EC and MHRA are referred to herein as the European Regulatory Authorities.

We and our seven commercial partners are in various stages: seeking or maintaining regulatory approval, obtaining government or private pricing and reimbursement, and/or commercialization. VASCEPA and VAZKEPA approvals and applications for approval globally reference either the U.S. New Drug Application, or NDA, core dossier or the EMA core dossier.

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n
VASCEPA (U.S. NDA Core Dossier)		VAZKEPA (EMA Core Dossier)
Amarin (US)		Recordati Industria Chimica e Farmaceutica S.p.A \"Recordati\" (Europe) (1)
HLS Therapeutics Inc. \"HLS\" (Canada)		CSL Seqirus \"CSL\"(Australia/New Zealand)
Biologix FZCo \"Biologix\" (Middle East North Africa, or MENA)		Lotus Pharmaceuticals, \"Lotus\" (Southeast Asia)
Eddingpharm (Asia) Macao Commercial Offshore Limited \"Edding\" (China Territory)		Neopharm (Israel) 1996 Ltd. \"Neopharm\" (Israel)

(1) As part of the Recordati partnership, agreements with Vianex S.A \"Vianex\" (Greece), Magnapharm Marketing & Sales Romania S.R.L. \"Magnapharm\" (Romania), and Salus, Veletrgovina, d.o.o, \"Salus\" (Slovenia) have been transitioned to Recordati.

We are responsible for supplying VASCEPA to all markets in which the branded product is sold, including countries where the drug is promoted and sold via collaboration with third-party partners that compensate us for such supply. We are not responsible for providing any generic company with drug product. The Company operates in one business segment.

United States

VASCEPA is sold principally to a limited number of major wholesalers, as well as selected regional wholesalers and retail and mail order pharmacy providers, or collectively, our distributors or our customers, most of whom in turn resell VASCEPA to retail pharmacies for subsequent resale to patients. Since VASCEPA was made commercially available in 2013, approximately 32 million estimated normalized total prescriptions of VASCEPA have been reported by Symphony Health. In 2020, following our unsuccessful appeals of a court ruling in favor of two generic drug companies, Dr. Reddy’s Laboratories, Inc., or Dr. Reddy’s, and Hikma Pharmaceuticals USA Inc., or Hikma, and certain of their affiliates, several of our patents covering the MARINE indication were declared invalid. As a result, the following generic versions of IPE have obtained U.S. FDA approval with labeling consistent with the MARINE indication and have entered the U.S. market:

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
Company (ANDA Holder)		Distributed / Licensee		FDA MARINE Indication Approval		1-gram Launch Date		0.5-gram Launch Date		Active
Hikma Pharmaceuticals USA Inc.		Hikma Pharmaceuticals USA Inc.; Northstar Rx; Bryant Ranch Pre-Pack		May 2020		November 2020		March 2023		Yes
Dr. Reddy’s Laboratories, Inc.		Dr. Reddy’s Laboratories, Inc.		August 2020		June 2021		June 2023		Yes
Teva Pharmaceuticals USA, Inc.		Teva Pharmaceuticals USA, Inc.; AvKare		September 2020		January 2023		September 2022		Yes
Apotex, Inc.		Apotex, Inc.; American Health Packaging; Golden State Medical Supply		June 2021		January 2022		–		Yes
Zydus Lifesciences		Zydus Pharmaceuticals USA		April 2023		August 2024		June 2024		Yes
Onesource Specialty (Amneal Original Filer)		Amneal Pharmaceuticals		September 2023		April 2024		April 2024		Yes
Humanwell Puracap		Epic Pharma		December 2023		March 2024		–		Yes
Ascent Pharmaceuticals, Inc.		Camber Pharmaceuticals; Northstar Rx; XL Care Pharmaceuticals		December 2023		April 2024 February 2024 August 2024		April 2024 – December 2024		Yes
Qilu Pharmaceutical Co Ltd		–		November 2024		–		–		No
PharmaObedient (Spriaso Original Filer)		–		December 2024		–		–		No
Xiamen LP Pharma Co.		Vitruvias Therapeutics		August 2025		January 2026		–		Yes
Aurobindo Pharma LTD		–		June 2026		–		–		No

We obtain data from a third party, Symphony Health, which collects and reports estimates of weekly, monthly, quarterly and annual prescription information. There is a limited amount of information available to determine the actual number of total prescriptions for products like VASCEPA during such periods. The vendor's estimate utilizes a proprietary projection methodology and is based on a combination of data received from pharmacies and other distributors, as well as historical data when actual data is unavailable. Based on data from Symphony Health, the below chart represents the estimated number of normalized total VASCEPA prescriptions in the U.S.

$\"img219916896_0.gif\"$

Normalized total prescriptions represent the estimated total number of VASCEPA prescriptions dispensed to patients, calculated on a normalized basis (i.e., one month’s supply, or total capsules dispensed multiplied by the number of grams per capsule divided by 120 grams). Inventory levels at wholesalers tend to fluctuate based on seasonal factors, prescription trends and other factors.

The previous calculations of prescription levels by this vendor can change between periods and can be significantly affected by lags in data reporting from various sources or by changes in pharmacies and other distributors providing data. Such methods can from time to time result in significant inaccuracies in information when ultimately compared with actual results. These inaccuracies have historically been most prevalent and pronounced during periods of time of inflections upward or downward in rates of use. Further, data for a single and limited period may not be representative of a trend or otherwise predictive of future results.

Partnerships

Our international partners are important to our growth strategy, and we continue to collaborate with them to support revenue generation across all commercialized markets. We and our partners have obtained varying levels of indication approvals and initiated or are in the process of initiating commercial launches in various territories where our partners have access. We and our partners continue to seek additional regulatory approvals in the countries in which our partners operate. We have agreements in place with the following partners within the respective territories:

\n	\n	\n	\n	\n	\n	\n	\n	\n	\n	\n
Partner		Agreement Date		Country		MARINE Approval		REDUCE-IT Approval		Launch Date
Edding (1)		February 2015		Mainland China		June 2023		June 2024		October 2023
Hong Kong		–		February 2023		May 2024
Biologix (2)		March 2016		Lebanon		March 2018		August 2021		June 2018
United Arab Emirates		July 2018		October 2021		February 2019
Qatar		December 2019		April 2021		May 2022
Bahrain		April 2021		April 2022		September 2023
Kuwait		December 2021		March 2023		September 2023
Saudi Arabia		March 2022		June 2023		September 2023
HLS		September 2017		Canada		–		December 2019		February 2020
CSL		February 2023		Australia		–		November 2022		October 2024
New Zealand		–		January 2023		–
Neopharm (3)		August 2023		Israel		–		March 2023		May 2024
Lotus (4)		August 2023		South Korea		–		May 2025		–
		Singapore		–		December 2025		–
Recordati (5)		June 2025		Europe (6)		–		March 2021		(6)

(1) VASCEPA is under registration in Macau and Taiwan in the China Territory with Edding.

(2) VASCEPA is under registration in additional countries in the MENA region with Biologix.

(3) VASCEPA is under registration in additional countries in the Israel territory with Neopharm.

(4) VASCEPA is under registration in additional countries in the ASEAN region with Lotus.

(5) VASCEPA is under registration in 59 countries focused in Europe with Recordati.

(6) Refer to table below for listing of European countries with VAZKEPA currently available.

In 2021, we received marketing authorization and regulatory approval in the EU, England, Wales and Scotland with 10 years of market protection and, in April 2024, we were issued a patent that extended our exclusivity to 2039.

In June 2025, we entered into an exclusive long-term license and supply agreement with Recordati, or the Recordati Licensing Agreement, related to the development and commercialization of VAZKEPA in 59 countries focused in Europe, or the Recordati Territory. As a result of the Recordati Licensing Agreement, Recordati is solely responsible for commercializing VAZKEPA in the Recordati Territory. Recordati may sell VAZKEPA pursuant to the product reimbursements we have already obtained in Europe, as shown below, and the agreements with existing partners in the Recordati Territory have been transitioned to Recordati. In addition, Recordati will use commercially reasonable efforts to pursue future product reimbursements and approvals in the Recordati Territory.

\n	\n	\n	\n	\n	\n	\n	\n	\n
Country		Individual Reimbursement		National Reimbursement		Product Availability		Launch Date
Sweden		–		March 2022		March 2022		March 2022
Finland		–		October 2022		December 2022		December 2022
England/Wales/Northern Ireland		–		July 2022		October 2022		October 2022
Spain		–		July 2023		September 2023		September 2023
Netherlands		–		August 2023		September 2023		September 2023
Scotland		–		August 2023		August 2023		September 2023
Greece (1)		–		May 2024		June 2024		June 2024
Portugal		–		August 2024		August 2024		September 2024
Italy		–		December 2024		December 2024		January 2025
Slovenia (2)		–		September 2025		October 2025		October 2025
Romania (3)		–		April 2026		May 2026		May 2026
Austria		September 2022		February 2025		September 2022		January 2026
Denmark		June 2022		–		June 2022		–

(1) Vianex will be the sole and exclusive distributor of VAZKEPA in the Greek territory to import, register, distribute and commercialize VAZKEPA.

(2) Salus will be the sole and exclusive distributor of VAZKEPA in the Slovenian territory to import, register, distribute and commercialize VAZKEPA.

(3) Magnapharm will be the sole and exclusive distributor of VAZKEPA in the Romanian territory to import, register, distribute and commercialize VAZKEPA.

We are responsible for supplying finished product to these partners. We continue to assess other potential partnership opportunities for VASCEPA with companies with the intention of partnering in all other international markets where VASCEPA receives local regulatory approval.

Research and Development

Since its inception in 2011, the REDUCE-IT CV outcomes study of VASCEPA has been the centerpiece of our research and development. We also continue to study the potential mechanisms of action of the single active ingredient in VASCEPA, IPE. Based on the final positive results of REDUCE-IT, we sought additional indicated uses for VASCEPA in the U.S. and continue to pursue approval for VASCEPA around the world. We also anticipate continuing to publish additional details of the REDUCE-IT study to address scientific interest beyond the primary results of this study derived from the over 35,000 patient years of study experience which were accumulated in the REDUCE-IT study.

Based on REDUCE-IT results, as of the date of the filing of this Quarterly Report, more than 70 clinical treatment guidelines, consensus statements or scientific statements from global medical or scientific societies or within peer reviewed journals have recognized the use of IPE in appropriate at-risk patients for CV risk reductions, including those statements which we were informed of by our global partners as well as guidelines which were newly received during the third quarter of 2026 as listed below:

•

In August 2026, the Saudi Heart Association released a focused update; Guidelines on Best Practices in the Management of Chronic Coronary Syndromes, or CCS. The update stated the addition of IPE should be considered for statin-treated CCS patients with persistently elevated TGs (135-499 mg / dL) and controlled LDL-C (<100 mg / dL) to reduce the residual CV risk.

•

In August 2026, the iCARDIO Alliance released Global Implementation Guidelines on Ischemic Heart Disease, or IHD, stating in the treatment of chronic IHD – lipid management, IPE (2-grams twice daily) may be used in patients with IHD and hypertriglyceridemia (>150 mg/dL).

•

In August 2026, the European Society of Cardiology, or ESC, released Guidelines for the Management of CV Disease and Chronic Kidney Disease, in collaboration with the European Renal Association, or ERA. The release stated treatment with IPE as add-on therapy to a statin may be considered in patients with CCS and chronic kidney disease (estimated glomerular filtration rate, or eGFR, ≥30 mL/min/1.73m2) with a fasting TGs level >1.5 mmol/L (>135 mg/dL) and LDL-C > 1.04 mmol/L (>40 mg/dL) to reduce the risk of major adverse CV events (Class IIa recommendation; Level B evidence). Additionally, relative risk reductions were consistent across subgroups divided by eGFR at baseline, with absolute benefits largest in patients with eGFR <60mL/min/1.73m2 by virtue of their higher baseline risk of CV disease.

•

In September 2026, the U.S. Department of Veterans Affairs and U.S. Department of Defense published a synopsis of its 2025 Clinical Practice Guideline for Lipid Management for CV Disease Risk Reduction. The synopsis suggests using IPE, as a secondary prevention, in patients on statin therapy with persistently elevated fasting TGs ≥150 mg/dL. Additionally, for primary or secondary prevention, it suggested against the use of omega-3 fatty acids as a dietary supplement or any omega-3 formulation other than IPE.

In July 2026, at the Schlieren Research meeting, researchers from the University of Zurich in collaboration with Amarin presented data on the effects of IPE on circulating tissue factor from both a mechanistic perspective and insights from within REDUCE-IT.

In August 2026, at the ESC congress, in Munich, Germany, Amarin and global collaborators supported 5 separate data presentations covering benefits of treatment adherence and legacy effect, long-term CV outcomes, lipoprotein(a) [Lp(a)] biology, coagulation biomarkers, and potential mechanistic pathways associated with eicosapentaenoic acid, or EPA, and IPE. The presentations build upon the significant body of evidence generated from REDUCE-IT and related scientific investigations.

In August 2026, at the Annual Scientific Meeting of the Cardiac Society of Australia and New Zealand held in Sydney, Australia, our partner CSL, through support from us, and collaborators presented encore data on the benefits of IPE in patients with Prior Peripheral Artery Disease: REDUCE-IT PAD. CSL also presented data on emerging prescribing patterns of VAZKEPA by gender and age in Australia.

During the nine months ended September 30, 2026, Amarin and global medical and scientific collaborators supported a total of 26 publications inclusive of accepted abstracts, posters, and manuscripts.

Commercial and Clinical Supply

We manage the manufacturing and supply of VASCEPA and rely on contract manufacturers in each step of our commercial and clinical product supply chain. These steps include active pharmaceutical ingredient, or API, manufacturing, encapsulation of the API, product packaging and supply-related logistics. Our approach to product supply procurement is designed to mitigate risk of supply interruption and maintain an environment of cost competition through diversification of contract manufacturers at each stage of the supply chain and lack of reliance on any single supplier. We have multiple U.S. FDA-approved international API suppliers, encapsulators and packagers to support the VASCEPA commercial franchise in the U.S. We also have multiple international API suppliers, encapsulators and packagers to support the commercialization of VASCEPA in geographies where the drug is approved outside the U.S. Not all of our suppliers approved by the U.S. FDA are approved in every other geography. The regulatory process generally requires extensive details as part of the submission provided to a country or region in connection with a company's request for regulatory approval. Suppliers must be specifically identified as part of the submission for qualification and approval for commercialization in a country or region. As a result, only supply, as approved, may be used in finished goods available for sale in a specific country or region. The amount of supply we seek to purchase in future periods will depend on the level of growth of VASCEPA revenues and minimum purchase commitments with certain suppliers. We continue to negotiate with our contract suppliers to align our supply arrangements with current and future global market demand. As of September 30, 2026, we had inventory of $158.9 million.

Financial Operations Overview

Product revenue, net. All of our product revenue is derived from product sales of 1-gram and 0.5-gram size capsules of VASCEPA, net of allowances, discounts, incentives, rebates, chargebacks and returns. In the U.S., VASCEPA is sold to three major wholesalers, several regional wholesalers along with mail order pharmacy providers that in turn resell the product to retail pharmacies, as well as directly to select regional retail pharmacy chains, or collectively, our distributors or our customers. Most of these customers resell VASCEPA to retail pharmacies for purposes of dispensing VASCEPA to patients. Revenues from VASCEPA sales are recognized upon delivery to the distributor or customer. Timing of shipments to wholesalers, as used for revenue recognition, and timing of prescriptions as estimated by third-party sources such as Symphony Health may differ from period to period. Our product revenue, net included adjustment for co-pay mitigation rebates provided by us to commercially insured patients in the U.S.

Outside of the U.S., our product revenue is derived from the sales of VASCEPA to our commercial partners based on the net price for VASCEPA established in our contracts with such partners. These commercial partners then resell the product in their agreed commercial territory. Revenues from sales to our international commercial partners are recognized when the commercial partners obtain control of our product. The net price of VASCEPA sold by us to our customers where we directly sell VASCEPA is generally significantly higher than the net price of VASCEPA that we sell to commercial partners who then incur the cost of promoting and reselling the product in their territories. As a result, even when the net price of VASCEPA to patients is similar in various parts of the world, our gross margin on sales is higher where we sell VASCEPA directly.

Licensing and royalty revenue. Licensing and royalty revenue currently consists of revenue attributable to receipt of upfront, non-refundable payments, milestone payments and sales-based payments related to license and distribution agreements for VASCEPA outside the U.S. We recognize revenue from licensing arrangements as we fulfill the performance obligations under each of the agreements. As part of our licensing agreements with certain territories outside of the U.S., we are entitled to a percentage of revenue earned based on sales by our partners. The royalty payments are being recognized when the uncertainty related to the consideration is resolved.

Cost of goods sold. Cost of goods sold includes the cost of API for VASCEPA on which revenue was recognized during the period, as well as the associated costs for encapsulation, packaging, shipment, supply management, quality assurance, insurance, and other indirect manufacturing, logistics and product support costs. The cost of the API included in cost of goods sold reflects the average cost method of inventory valuation and relief. This average cost reflects the actual purchase price of VASCEPA API. Cost of goods sold may vary by region due to regional approval requirements. Our cost of goods sold is not materially impacted by whether we sell VASCEPA directly in a country or we sell VASCEPA to a commercial partner for resale in a country.

Selling, general and administrative expense. Selling, general and administrative expense consists primarily of salaries and other related costs, including stock-based compensation expense, for personnel in our marketing, executive, business development, finance and information technology functions. Other costs primarily include facility costs and professional fees for accounting, consulting and legal services.

Research and development expense. Research and development expense consists primarily of fees paid to professional service providers in conjunction with independent monitoring of our clinical trials and acquiring and evaluating data in conjunction with our clinical trials, fees paid to independent researchers, costs of qualifying contract manufacturers, services expenses incurred in developing and testing products and product candidates, salaries and related expenses for personnel, including stock-based compensation expense, costs of materials, depreciation, rent, utilities and other facilities costs. In addition, research and development expenses include the cost to support current development efforts, costs of product supply received from suppliers when such receipt by us is prior to regulatory approval of the supplier, as well as license fees related to our strategic collaboration with Mochida. We expense research and development costs as incurred.

Restructuring expense. Restructuring expense consists of restructuring costs incurred under our June 2025 Global Restructuring Plan, which consists of severance pay, incentive compensation, insurance benefits, stock-based compensation and other contract related costs.

Interest income, net and other income, net. Interest income, net, consists primarily of interest earned on our cash and cash equivalents, as well as on our short-term investments. Other income, net, consists of foreign exchange losses and gains as well as sublease income.

Benefit from (provision for) income taxes. Benefit from (provision for) income taxes, deferred tax assets and liabilities, and reserves for unrecognized tax benefits reflect management’s best assessment of estimated future taxes to be paid. We are subject to income taxes in both the U.S. and foreign jurisdictions. In applying guidance prescribed under ASC 740 and based on present

evidence and conclusions around the realizability of deferred tax assets, we determined that any tax benefit related to the pretax losses generated for 2026 and 2025 are not more likely than not to be realized.

Critical Accounting Policies and Estimates

Our discussion and analysis of our financial condition and results of operations is based on our unaudited condensed consolidated financial statements and notes, which have been prepared in accordance with accounting principles generally accepted in the U.S., or GAAP. The preparation of these condensed consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses. On an ongoing basis, estimates are assessed and adjusted based on historical experience and current market-specific indicators, environment and assumptions. Actual results may differ from these estimates under different assumptions or conditions. A summary of our critical accounting policies, significant judgments and estimates is presented in Part II, Item 7 of our Annual Report. There have been no material changes to our critical accounting policies, significant judgments and estimates described in our Annual Report.

Recent Accounting Pronouncements

For a discussion of recent accounting pronouncements, see Note 2—Significant Accounting Policies in the accompanying Notes to our unaudited condensed consolidated financial statements included elsewhere in this Quarterly Report.

Effects of Inflation

We believe the impact of inflation on operations has been minimal during the past three years.

Results of Operations

Comparison of Three Months Ended September 30, 2026 and September 30, 2025

Total revenue, net. We recorded total revenue, net, of $39.6 million and $49.7 million during the three months ended September 30, 2026 and 2025, respectively, a decrease of $10.1 million, or 20%. Total revenue, net, consists primarily of revenue from the sale of VASCEPA in the U.S. In addition to the U.S., during the three months ended September 30, 2026, we also sold VASCEPA by prescription in certain countries outside of the U.S. through collaborations with third-party companies. As further discussed below, the aforementioned decrease was due primarily to a $12.3 million decrease in U.S. net product revenue offset by a $1.5 million increase in licensing and royalty revenue and a $0.7 million increase in net product revenue outside of the U.S.

Product revenue, net. We recorded product revenue, net, of $36.9 million and $48.6 million during the three months ended September 30, 2026 and 2025, respectively, a decrease of $11.7 million, or 24%. This decrease was due primarily to a decrease in VASCEPA price within the U.S. offset in part by higher sales to our partners.

We recorded U.S. product revenue, net, of $28.5 million and $40.9 million during the three months ended September 30, 2026 and 2025, respectively. This decrease was primarily due to a lower net selling price associated with changes in customer mix.

The overall IPE market in the U.S., based on prescription levels reported by Symphony Health, increased by 7% for the three months ended September 30, 2026 compared to the three months ended September 30, 2025. Our share of the IPE market has decreased to approximately 47% in the three months ended September 30, 2026 compared to approximately 51% in the three months ended September 30, 2025. Additionally, based on prescription levels reported by Symphony Health, VASCEPA-branded prescriptions decreased by 1% in the three months ended September 30, 2026 compared to the three months ended September 30, 2025.

For the three months ended September 30, 2026, we recorded RoW product revenue, net, of $4.7 million from our six collaboration partners, comprising multiple distinct geographies, compared to $3.6 million during the three months ended September 30, 2025. For the three months ended September 30, 2026, we recorded Europe product revenue, net, of $3.7 million compared to $4.1 million during the three months ended September 30, 2025. The fluctuations in product revenue, net, from our partners reflects normal variability across the multiple geographies encompassing this early stage of developing ex-U.S. markets.

Despite the generic competition in the U.S., we remain confident that the global patient need for VASCEPA is high. We continue to (i) competitively manage our market leadership in the U.S., and (ii) drive expanded access and increased patient uptake of VASCEPA through ongoing support of our commercialization partners and their pricing, reimbursement and licensure initiatives in non-U.S. geographies around the world.

Licensing and royalty revenue. Licensing and royalty revenue during the three months ended September 30, 2026 and 2025 was $2.7 million and $1.1 million, respectively, an increase of $1.5 million, or 139%. This increase was primarily due to increased partner sales within their respective territories.

As part of our licensing agreements with certain territories outside of the U.S., we are entitled to a percentage of revenue earned based on sales by our partners. Royalty payments are recognized based on revenue reported by our partners. The amount of licensing and royalty revenue is expected to vary from period to period based on timing of milestones achieved and select partner sales within respective territories.

Cost of goods sold. Cost of goods sold during the three months ended September 30, 2026 and 2025 was $23.4 million and $27.5 million, respectively, a decrease of $4.1 million, or 15%. This decrease in cost of goods sold was due to decreased product volumes. Cost of goods sold includes the cost of API for VASCEPA on which revenue was recognized during the period, as well as the associated costs for encapsulation, packaging, shipment, supply management, insurance and quality assurance. The cost of the API included in cost of goods sold reflects the average cost of API included in inventory. This average cost reflects the actual purchase price of VASCEPA API.

The API included in the calculation of the average cost of goods sold during the quarters ended September 30, 2026 and 2025 was sourced from multiple API suppliers. These suppliers compete based on cost, consistent quality, capacity, timely delivery and other factors. In the future, we may see the average cost of supply change based on numerous potential factors including increased volume purchases, continued improvement in manufacturing efficiency, the mix of purchases made among suppliers, currency exchange rates and other factors. The average cost may be variable from period to period depending upon the timing and quantity of API purchased from each supplier.

Our overall gross margin on product sales for the three months ended September 30, 2026 and 2025 was 37% and 43%, respectively. The decrease in gross margin was primarily as a result of a change in customer mix.

Selling, general and administrative expense. Selling, general and administrative expense for the three months ended September 30, 2026 and 2025 was $14.3 million and $19.7 million, respectively, a decrease of $5.4 million, or 27%. Selling, general and administrative expenses for the three months ended September 30, 2026 and 2025 are summarized in the table below:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
		Three months ended September 30,
In thousands		2026			2025
Selling expense (1)		$	3,056			$	5,354
General and administrative expense (2)			10,199				12,584
Non-cash stock-based compensation expense (3)			1,081				1,759
Total selling, general and administrative expense		$	14,336			$	19,697

(1)

Selling expense for the three months ended September 30, 2026 and 2025 was $3.1 million and $5.4 million, respectively, a decrease of $2.3 million, or 43%. This decrease was primarily due to a reduction in costs associated with the Global Restructuring Plan.

(2)

General and administrative expense for the three months ended September 30, 2026 and 2025 was $10.2 million and $12.6 million, respectively, a decrease of $2.4 million, or 19%. This decrease was primarily due to a decrease in employee-related costs as a result of the reduction in force from the Global Restructuring Plan.

(3)

Non-cash stock-based compensation expense for the three months ended September 30, 2026 and 2025 was $1.1 million and $1.8 million, respectively, a decrease of $0.7 million, or 39%. Non-cash stock-based compensation expense represents the estimated costs associated with equity awards issued to internal personnel supporting our selling, general and administrative functions.

We will continue to manage our spending commitments to support our partners advancing commercialization and pricing and reimbursement efforts, as well as maintaining market leadership in the U.S.

Research and development expense. Research and development expense remained consistent for the three months ended September 30, 2026 and 2025 at $4.2 million. Research and development expenses for the three months ended September 30, 2026 and 2025 are summarized in the table below:

\n	\n	\n	\n	\n	\n	\n	\n	\n
		Three months ended September 30,
In thousands		2026			2025
REDUCE-IT study and presentations (1)		$	136			$	209
Regulatory filing fees and expenses (2)			486				249
Non-clinical research activities (3)			140				245
Internal staffing, overhead and other (4)			3,148				2,910
Research and development expense, excluding non-cash expense			3,910				3,613
Non-cash stock-based compensation expense (5)			295				595
Total research and development expense		$	4,205			$	4,208

(1)

REDUCE-IT study and publications expenses consist primarily of costs incurred to maintain the REDUCE-IT trial data as well as support provided to present at conferences and to provide data to be published in medical journals.

(2)

Regulatory and quality filing fees are primarily related to the preparation, submission and review defense of regulatory filings as well as assistance with securing and maintaining regulatory approvals for qualifying suppliers for VASCEPA in the U.S. and Europe as well as regulatory expansion in the rest of the world.

(3)

Non-clinical research activities are primarily related to ongoing experiments and analyses further exploring the potential biological activities of IPE.

(4)

Internal staffing, overhead and other research and development expenses primarily relate to the costs of our personnel employed to manage research, development and regulatory affairs activities and related overhead costs including consulting and other professional fees that are not allocated to specific projects. Also included are costs related to qualifying suppliers and costs associated with various other activities, including other costs in collaboration with Mochida.

(5)

Non-cash stock-based compensation expense represents the estimated costs associated with equity awards issued to personnel supporting our research and development and regulatory functions.

We continuously evaluate all of our research and development investment commitments and priorities and are prepared to adjust such investment levels based on various factors, including the impact of U.S. generic competition, as well as timing of pricing reimbursements throughout the world.

Restructuring expense. Restructuring expense for the three months ended September 30, 2026 and 2025 was nil and $9.4 million, respectively. The charges in the prior year are due to the implementation of the Global Restructuring Plan associated with the execution of the Recordati Licensing Agreement announced on June 24, 2025, which resulted in the elimination of commercial roles in the Company’s European operations. Refer to Note 2 Significant Accounting Policies for additional information.

Interest income, net. Interest income, net, for the three months ended September 30, 2026 and 2025 was $2.4 million and $2.8 million, respectively, a decrease of $0.4 million, or 15%. Interest income, net, represents income earned on cash and investment balances.

Other income, net. Other income, net, for the three months ended September 30, 2026 and 2025 was $0.3 million and $0.2 million, respectively, an increase of $0.1 million, or 48%. Other income, net, primarily consists of gains and losses on foreign exchange transactions and sublease income related to our Bridgewater, New Jersey facility.

(Provision for) benefit from income taxes. (Provision for) benefit from income taxes for the three months ended September 30, 2026 and 2025 was a provision of $0.1 million and a benefit of $0.4 million, respectively. The provision for the three months ended September 30, 2026 is the result of changes in income generated by our U.S. and foreign operations for which tax expense has been recognized based on a full-year estimated U.S. and foreign income tax liability.

Comparison of Nine Months Ended September 30, 2026 and September 30, 2025

Total revenue, net. We recorded total revenue, net, of $126.9 million and $164.4 million during the nine months ended September 30, 2026 and 2025, respectively, a decrease of $37.5 million, or 23%. Total revenue, net, consists primarily of revenue from the sale of VASCEPA in the U.S. In addition to the U.S., during the nine months ended September 30, 2026, we also sold VASCEPA by prescription in certain countries outside of the U.S. through collaborations with third-party companies. As further discussed below, the aforementioned decrease was due primarily to a $20.6 million decrease in licensing and royalty revenue, a $16.6 million decrease in U.S. net product revenue and a $0.3 million decrease in net product revenue outside of the U.S.

Product revenue, net. We recorded product revenue, net, of $119.3 million and $136.2 million during the nine months ended September 30, 2026 and 2025, respectively, a decrease of $16.9 million, or 12%. This decrease was due primarily to a decrease in VASCEPA price within the U.S. and transition of European operations to Recordati offset by higher sales to our RoW partners.

We recorded U.S. product revenue, net, of $96.4 million and $113.0 million during the nine months ended September 30, 2026 and 2025, respectively. This decrease was primarily due to a lower net selling price associated with changes in customer mix.

The overall IPE market in the U.S., based on prescription levels reported by Symphony Health, increased for the nine months ended September 30, 2026 by 3% as compared to the nine months ended September 30, 2025. Our share of the IPE market has increased to approximately 48% in the nine months ended September 30, 2026 compared to approximately 45% in the nine months ended September 30, 2025. Additionally, based on prescription levels reported by Symphony Health, VASCEPA-branded prescriptions increased by 12% in the nine months ended September 30, 2026 compared to the nine months ended September 30, 2025.

In June 2025, we entered into the License Agreement with Recordati to commercialize VASCEPA in Europe. For the nine months ended September 30, 2026, we recorded Europe product revenue, net, of $14.1 million compared to $16.1 million during the nine months ended September 30, 2025. The decrease is primarily due to the change in business structure.

For the nine months ended September 30, 2026, we recorded RoW product revenue, net, of $8.8 million from our six collaboration partners, comprising multiple distinct geographies, compared to $7.1 million during the nine months ended September 30, 2025.

Licensing and royalty revenue. Licensing and royalty revenue during the nine months ended September 30, 2026 and 2025 was $7.6 million and $28.2 million, respectively, a decrease of $20.6 million, or 73%. This decrease was primarily due to the recognition of a $25.0 million upfront payment resulting from the execution of the Recordati Licensing Agreement in the prior year offset by higher royalties in the current year period as a result of an increase in partner sales within their respective territories.

Cost of goods sold. Cost of goods sold during the nine months ended September 30, 2026 and 2025 was $78.0 million and $66.7 million, respectively, an increase of $11.2 million, or 17%. This increase in cost of goods sold is due to increased product volumes. Cost of goods sold includes the cost of API for VASCEPA on which revenue was recognized during the period, as well as the associated costs for encapsulation, packaging, shipment, supply management, insurance and quality assurance. The cost of the API included in cost of goods sold reflects the average cost of API included in inventory. This average cost reflects the actual purchase price of VASCEPA API.

The API included in the calculation of the average cost of goods sold during the nine months ended September 30, 2026 and 2025 was sourced from multiple API suppliers.

Our overall gross margin on product sales for the nine months ended September 30, 2026 and 2025 was 35% and 51%, respectively. The decrease in gross margin is primarily as a result of a change in customer mix.

Selling, general and administrative expense. Selling, general and administrative expense for the nine months ended September 30, 2026 and 2025 was $57.6 million and $94.9 million, respectively, a decrease of $37.3 million, or 39%. Selling, general and administrative expenses for the nine months ended September 30, 2026 and 2025 are summarized in the table below:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
		Nine months ended September 30,
In thousands		2026			2025
Selling expense (1)		$	9,773			$	36,862
General and administrative expense (2)			43,465				49,924
Non-cash stock-based compensation expense (3)			4,399				8,158
Total selling, general and administrative expense		$	57,637			$	94,944

(1)

Selling expense for the nine months ended September 30, 2026 and 2025 was $9.8 million and $36.9 million, respectively, a decrease of $27.1 million, or 73%. This decrease is primarily due to a reduction in costs associated with the Global Restructuring Plan.

(2)

General and administrative expense for the nine months ended September 30, 2026 and 2025 was $43.5 million and $49.9 million, respectively, a decrease of $6.5 million, or 13%. This decrease is primarily due to a reduction in costs associated with the Global Restructuring Plan as well as fees associated with the ADS Ratio Change and Recordati EU Licensing Agreement incurred in the prior year. The decreases are offset by costs associated with litigation-related charges in the current year.

(3)

Non-cash stock-based compensation expense for the nine months ended September 30, 2026 and 2025 was $4.4 million and $8.2 million, respectively, a decrease of $3.8 million, or 46%. Non-cash stock-based compensation expense represents the estimated costs associated with equity awards issued to internal personnel supporting our selling, general and administrative functions.

Research and development expense. Research and development expense for the nine months ended September 30, 2026 and 2025 was $13.6 million and $14.4 million, respectively, a decrease of $0.8 million, or 5%. Research and development expenses for the nine months ended September 30, 2026 and 2025 are summarized in the table below:

\n	\n	\n	\n	\n	\n	\n	\n	\n
		Nine months ended September 30,
In thousands		2026			2025
REDUCE-IT study and presentations (1)		$	588			$	719
Regulatory filing fees and expenses (2)			1,509				1,517
Non-clinical research activities (3)			232				581
Internal staffing, overhead and other (4)			9,940				9,630
Research and development expense, excluding non-cash expense			12,269				12,447
Non-cash stock-based compensation expense (5)			1,374				1,988
Total research and development expense		$	13,643			$	14,435

(1)

(2)

(3)

Non-clinical research activities are primarily related to ongoing experiments and analyses further exploring the potential biological activities of IPE.

(4)

(5)

Non-cash stock-based compensation expense represents the estimated costs associated with equity awards issued to personnel supporting our research and development and regulatory functions.

Restructuring expense. Restructuring expense for the nine months ended September 30, 2026 and 2025 was $3.4 million and $32.2 million, respectively. The charges in both the current and prior year are due to the implementation of the Global Restructuring Plan associated with the execution of the Recordati Licensing Agreement announced on June 24, 2025, which resulted in the elimination of commercial roles in the Company’s European operations. Refer to Note 2 Significant Accounting Policies for additional information.

Interest income, net. Interest income, net, was $7.8 million for the nine months ended September 30, 2026, compared to $8.3 million for the nine months ended September 30, 2025. Interest income, net, represents income earned on cash and investment balances.

Other income, net. Other income, net, for the nine months ended September 30, 2026 and 2025 was $1.6 million and $0.4 million, respectively, an increase of $1.2 million, or 326%. Other income, net, increased primarily due to the recognition of the Employee Retention Credit, or ERC, awarded as part of the Coronavirus Aid, Relief, and Economic Security, or CARES, Act.

(Provision for) benefit from income taxes. (Provision for) benefit from income taxes for the nine months ended September 30, 2026 and 2025 were provisions of $1.6 million and $2.4 million, respectively. The provision for income taxes for the nine months ended September 30, 2026 was the result of income generated by our U.S. and foreign operations for which tax expense has been recognized based on a full-year estimated U.S. and foreign income tax liability.

Liquidity and Capital Resources

As of September 30, 2026, our aggregate sources of liquidity include cash and cash equivalents and restricted cash of $156.7 million and short-term investments of $166.9 million, aggregating $323.6 million. We have no indebtedness. Our cash and cash equivalents primarily include checking accounts and money market funds with original maturities of less than 90 days. Our short-term investments consist of securities that will mature in one year or less. We invest cash in excess of our immediate requirements in accordance with our investment policy, which limits the amounts we may invest in any one type of investment and requires all investments held by us to maintain minimum ratings from Nationally Recognized Statistical Rating Organizations so as to primarily achieve our goals of liquidity and capital preservation.

Our cash flows from operating, investing and financing activities, as reflected in the condensed consolidated statements of cash flows, are summarized in the following table:

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\n	\n	\n	\n	\n	\n	\n	\n	\n
		Nine months ended September 30,
In millions		2026			2025
Cash provided by (used in):
Operating activities		$	22.2			$	(8.5	)
Investing activities			2.4				12.3
Financing activities			(2.8	)			(2.0	)
Increase in cash and cash equivalents and restricted cash		$	21.8			$	1.8

Net cash provided by (used in) operating activities increased during the nine months ended September 30, 2026 as compared to the same period in 2025. This was primarily driven by the Global Restructuring Plan and the resulting cost savings, including the elimination of commercial roles in our European operations.

Net cash provided by investing activities during the nine months ended September 30, 2026 decreased primarily due to proceeds from the maturity of $152.0 million in investment grade interest-bearing instruments offset by the purchases of $149.6 million of investment grade interest-bearing instruments as compared to the same period in 2025 where proceeds from the maturity of investment grade interest-bearing instruments were $162.3 million, partially offset by $150.0 million in purchases of investment-grade interest bearing instruments.

Net cash used in financing activities during the nine months ended September 30, 2026 and the same period in 2025 was primarily as a result of taxes paid on stock-based awards.

On January 10, 2024, we announced plans to initiate a share repurchase program to purchase up to $50.0 million of the Company's Ordinary Shares held in the form of American Depositary Shares, or ADS. We received shareholder and UK High Court approval of the share repurchase plan in April and May 2024, respectively. The share repurchase program has a five-year approval window and can be deployed at any point until the second quarter of 2029. The Company has not commenced any share repurchases to date, but we will continue to monitor business and market conditions.

As of September 30, 2026, we had net accounts receivable of $111.6 million, and inventory of $158.9 million. We have incurred annual operating losses since our inception and, as a result, we had an accumulated deficit of $1.7 billion as of September 30, 2026.

As of September 30, 2026, we had cash and cash equivalents of $156.5 million and short-term investments of $166.9 million, aggregating $323.4 million. In accordance with ASC 205-40, management is required to evaluate our ability to continue as a going concern for at least one year after the date the financial statements are issued. We believe that our cash and cash equivalents and our short-term investments will be sufficient to fund our projected operations, including the share repurchase program if we were to decide to proceed with such, for at least one year from the issuance date of our unaudited condensed consolidated financial statements included elsewhere in this Quarterly Report and is adequate to support continued operations based on our current plans. We have based this estimate on assumptions that may prove to be inaccurate, including as a result of the risks discussed under “Risk Factors” in this Quarterly Report and the Annual Report and we could use our capital resources sooner than we expect or fail to achieve positive cash flow.

Contractual Obligations

Except for our contractual obligations related to purchase obligations with certain supply chain contracting parties and operating leases related to real estate used as office space as set forth in Note 5 – Commitments and Contingencies and Note 9 – Leases, respectively, in our unaudited condensed consolidated financial statements included in this Quarterly Report, there have been no material changes from the contractual obligations and commitments as of December 31, 2025 previously disclosed in our Annual Report.

We do not have any special purpose entities or other off-balance sheet arrangements.

Item 3.\tQuantitative and Qualitative Disclosures about Market Risk

There have been no material changes with respect to the information appearing in Part II, Item 7A “Quantitative and Qualitative Disclosures about Market Risk” of our Annual Report.

Item 4.\tControls and Procedures

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, or the Exchange Act), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is (1) recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms and (2) accumulated and communicated to our management, including our principal executive officer and principal financial officer, to allow timely decisions regarding required disclosure.

Our management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Our management, with the participation of our principal executive officer and principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures as of September 30, 2026. Based on such evaluation, our principal executive officer and principal financial officer have concluded that as of September 30, 2026, our disclosure controls and procedures were effective at the reasonable assurance level.

Changes in Internal Control over Financial Reporting

During the quarter ended September 30, 2026, there were no changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II

Item 1.\tLegal Proceedings

In the ordinary course of business, we are from time to time involved in lawsuits, claims, investigations, proceedings, and threats of litigation relating to intellectual property, commercial arrangements and other matters. Refer to Note 5 – Commitments and Contingencies in this Quarterly Report for any legal proceedings that became reportable during the three months ended September 30, 2026, and updates to any descriptions of previously reported legal proceedings in which there have been material developments during such period. The discussion of legal proceedings included within Note 5 – Commitments and Contingencies is incorporated into this Item 1 by reference.

Item 1A.\tRisk Factors

This Quarterly Report contains forward-looking information based on our current expectations. Because our actual results may differ materially from any forward-looking statements that we make or that are made on our behalf, this section includes a discussion of important factors that could affect our actual future results, including, but not limited to, our ability to successfully commercialize VASCEPA and VAZKEPA, collectively referred to as VASCEPA, our capital resources, the progress and timing of our clinical programs, the safety and efficacy of our product candidates, risks associated with regulatory filings, the potential clinical benefits and market potential of our product candidates, commercial market estimates, future development efforts, patent protection, effects of healthcare reform, reliance on third parties, effects of tax reform, and other risks set forth below.

There have been no material changes to the risk factors presented under Item 1A. Risk Factors in our Annual Report. See Item 1A. Risk Factors in our Annual Report for a detailed discussion of risk factors affecting the Company.

Item 2.\tUnregistered Sales of Equity Securities and Use of Proceeds

Issuer Purchases of Equity Securities

ADSs purchased in the third quarter of 2026 are as follows:

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n	\n	\n	\n	\n	\n	\n
Period		Total Number of ADSs Purchased (1)			Average Price Paid per ADS
July 1 - 31, 2026			50,641			$	15.94
August 1 - 31, 2026			657				14.26
September 1 - 30, 2026			652				13.40
Total			51,950			$	15.89

(1) Represents ADSs withheld to satisfy tax withholding amounts due from employees related to the receipt of ADSs which resulted from the exercise or vesting of equity awards.

Item 5.\tOther Information

None of our officers or directors, as defined in Rule 16a-1(f), adopted, modified, or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as defined in Item 408 of Regulation S-K, during the three months ended September 30, 2026.

Item 6.\tExhibits

The following exhibits are incorporated by reference or filed or furnished as part of this report.

\n	\n	\n	\n	\n	\n	\n
Exhibit Number		Description		Incorporated by Reference Herein
	Form		Date

31.1		Certification of President and Chief Executive Officer (Principal Executive Officer) pursuant to Section 302 of Sarbanes-Oxley Act of 2002		Filed herewith

31.2		Certification of Senior Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) pursuant to Section 302 of Sarbanes-Oxley Act of 2002		Filed herewith

32.1		Certification of President and Chief Executive Officer (Principal Executive Officer) and Senior Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) pursuant to Section 906 of Sarbanes-Oxley Act of 2002		Filed herewith

101.SCH		Inline XBRL Taxonomy Extension Schema Document		Filed herewith

101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document		Filed herewith

101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document		Filed herewith

101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document		Filed herewith

101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document		Filed herewith

104		Cover Page Interactive Data File (formatted as inline XBRL with applicable taxonomy extension information contained in Exhibits 101.)		Filed herewith

SIGNATURE

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n
AMARIN CORPORATION PLC

By:		/s/ Aaron Berg
		Aaron Berg

		President and Chief Executive Officer
		(Principal Executive Officer)
		(On behalf of the Registrant)

Date: October 28, 2026

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n	\n	\n
AMARIN CORPORATION PLC

By:		/s/ Peter Fishman
		Peter Fishman

		Senior Vice President and Chief Financial Officer
		(Principal Financial and Accounting Officer)
		(On behalf of the Registrant)

Date: October 28, 2026

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AMARIN CORP PLC\UK (0000897448) (Filer)