艾昆纬 2026年季度报告

FORM 10-Q (Mark One) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March31, 2026or TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number:001-35907_________________________________________________________ IQVIA HOLDINGS INC. (Exact name of registrant as specified in its charter)_________________________________________________________ 27-1341991(I.R.S. EmployerIdentification Number) 2400 Ellis Rd., Durham, North Carolina 27703 (Address of principal executive office and Zip Code) (919)998-2000 (Registrant’s telephone number, including area code) If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. IQVIA HOLDINGS INC.FORM 10-QTABLE OF CONTENTS PagePART I—FINANCIAL INFORMATION3Item 1.Financial Statements (unaudited)3Condensed Consolidated Statements of Income for the three months ended March 31, 2026 and 20253Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2026 and20254Condensed Consolidated Balance Sheets as of March 31, 2026 and December31, 20255Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 20256Condensed Consolidated Statements of Stockholders’ Equity for the three months ended March 31, 2026 and20257Notes to Condensed Consolidated Financial Statements8Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations21Item 3.Quantitative and Qualitative Disclosures About Market Risk31Item 4.Controls and Procedures31PART II—OTHER INFORMATION32Item 1.Legal Proceedings32Item 1A.Risk Factors32Item 2.Unregistered Sales of Equity Securities and Use of Proceeds32Item 5.Other Information33Item 6.Exhibits34SIGNATURES35 PART I—FINANCIAL INFORMATION IQVIA HOLDINGS INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF INCOME(unaudited) IQVIA HOLDINGS INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME(unaudited) (in millions) IQVIA HOLDINGS INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETS(unaudited) IQVIA HOLDINGS INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(unaudited) IQVIA HOLDINGS INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY(unaudited) IQVIA HOLDINGS INC. AND SUBSIDIARIESNotes to Condensed Consolidated Financial Statements(unaudited) 1. Summary of Significant Accounting Policies The Company IQVIA Holdings Inc. (together with its subsidiaries, the “Company” or “IQVIA”) is a leading global provider of clinicalresearch services, commercial insights and healthcare intelligence to the life sciences and healthcare industries. With approximately93,000 employees, the Company conducts business in more than 100 countries. Unaudited Interim Financial Information The accompanying unaudited condensed consolidated financial statements of the Company have been prepared inaccordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information.Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinionof management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair statement of theCompany’s financial condition and results of operations have been included. Operating results for the periods presented are notnecessarily indicative of the results that may be expected for the year ending December31, 2026. As such, the information included inthis Quarterly Report on Form 10-Q should be read in conjunction with the Company’s audited consolidated financial statementsincluded in the Company’s Annual Report on Form 10-K for the fiscal year ended December31, 2025. The balance sheet as ofDecember31, 2025 has been derived from the audited consolidated financial statements of the Company, but does not include all thedisclosures required by GAAP. Recently Issued Accounting Standards Accounting pronouncements issued but not adopted as of March31, 2026 In November 2024, the FASB issued ASU 2024-03,Disaggregation of Income Statement Expenses (DISE), to improvethe disclosures about an entity's expenses and address requests from investors for more detailed information about the types ofexpenses in commonly presented expense captions. The new guidance requires additional information about specific expensecategories in the notes to financial statements at interim and annual reporting periods, and will be effective for the Company in theannual period beginning January 1, 2027, and interim periods beginning January 1, 2028. The Company is assessing the impacts ofthis ASU on its disclosures within the consolidated fin