0001232524
false
Jazz Pharmaceuticals plc
0001232524
2024-05-01
2024-05-01

                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             WASHINGTON, D.C. 20549                             

                                                                                
                                      FORM                                      
                                      8-K                                       

                                                                                
                                 CURRENT REPORT                                 
                     Pursuant to Section 13 or 15(d) of the                     
                        Securities Exchange Act of 1934                         
                                  May 1, 2024                                   
                Date of Report (Date of earliest event reported)                

                                                                                
                  JAZZ PHARMACEUTICALS PUBLIC LIMITED COMPANY                   
             (Exact name of registrant as specified in its charter)             


                                                                                  
           Ireland                                 001-33500           98-1032470 
 (State or Other Jurisdiction   (Commission      (IRS Employer    
      of Incorporation)          File No.)    Identification No.) 

                        Fifth Floor, Waterloo Exchange,                         
                                 Waterloo Road,                                 
                                   Dublin 4,                                    
                                    Ireland                                     
                                    D04 E5W7                                    
          (Address of principal executive offices, including zip code)          
                                      011-                                      
                                      353                                       
                                       -                                        
                                       1                                        
                                       -                                        
                                    634-7800                                    
              (Registrant's telephone number, including area code)              

Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions:


   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)                   
   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)                  
   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))  
   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))  

Securities registered pursuant to Section 12(b) of the Act:

               Title of each class                  Trading Symbol(s)   Name of each exchange on which registered 
 Ordinary shares, nominal value $0.0001 per share         JAZZ                 The Nasdaq Stock Market LLC        

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.

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Item 2.02. Results of Operations and Financial Condition.
On May 1, 2024, Jazz Pharmaceuticals plc (the "Company") issued a press 
release (the "Press Release") announcing financial results for the Company for 
the quarter ended March 31, 2024. A copy of the Press Release is furnished as 
Exhibit 99.1 to this current report.
The information in this Item 2.02 and in the Press Release furnished as 
Exhibit 99.1 to this current report shall not be deemed to be "filed" for 
purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or 
otherwise subject to the liabilities of that Section or Sections 11 and 
12(a)(2) of the Securities Act of 1933, as amended. The information contained 
in this Item 2.02 and in the Press Release furnished as Exhibit 99.1 to this 
current report shall not be incorporated by reference into any filing with the 
U.S. Securities and Exchange Commission made by the Company whether made 
before or after the date hereof, regardless of any general incorporation 
language in such filing.
Item 9.01. Financial Statements and Exhibits.

(d)   Exhibits  


Exhibit   Description                                                                      
Number                                                                                     
99.1      Press Release dated May 1, 2024.                                                 
104       104 Cover Page Interactive Data File (embedded within the Inline XBRL document)  

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                                   SIGNATURES                                   
Pursuant to the requirements of the Securities Exchange Act of 1934, the 
Registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.


                                                               
JAZZ PHARMACEUTICALS PUBLIC LIMITED COMPANY                    
                                                               
By:      /s/ Philip L. Johnson                                 
Name:    Philip L. Johnson                                     
Title:   Executive Vice President and Chief Financial Officer  

Date: May 1, 2024


                                                                    Exhibit 99.1

      Jazz Pharmaceuticals Announces First Quarter 2024 Financial Results       
                      and Affirms 2024 Financial Guidance                       

    - 12% year-over-year revenue increase from combined key growth drivers:     
                                     Xywav                                      
                                      (R)                                       
                                  , Epidiolex                                   
                                      (R)                                       
                                   and Rylaze                                   
                                      (R)                                       
                                       -                                        
                 - Oncology revenues grew 13% year-over-year -                  
 - Submitted zanidatamab BLA for 2L BTC; expect to launch in 2025 or earlier -  
 - Top-line Phase 2b data from suvecaltamide trial in essential tremor expected 
                                 in late 1H24 -                                 
         - 2024 total revenue guidance affirmed at $4.0 to $4.2 billion         
                                       -                                        

DUBLIN, May 1, 2024 -- Jazz Pharmaceuticals plc (Nasdaq: JAZZ) today announced 
financial results for the first quarter of 2024 and affirmed guidance for 2024.


"In the first quarter of 2024, we delivered combined double-digit 
year-over-year growth from our key growth drivers:
Xywav
,
Epidiolex
and
Rylaze
. We also significantly advanced our zanidatamab program with the completion 
of the BLA for 2L BTC," said Bruce Cozadd, chairman and chief executive 
officer of Jazz Pharmaceuticals. "We believe the robust growth in patients 
benefitting from
Xywav
underscores the appreciation physicians and patients have for the long-term 
health benefits of reducing sodium and expect
Xywav
to remain the oxybate of choice. We see continued demand for
Rylaze
as the only non-
E. coli
asparaginase regimen that provides sustained activity throughout the course of 
treatment, and we expect continued growth of
Epidiolex
to be driven by geographic expansion, optimized dosing and data demonstrating 
its beyond-seizure benefits. Growing and durable revenues from
Xywav
,
Epidiolex
and
Rylaze
, coupled with our pipeline progress, drive our confidence in delivering on 
our guidance and objectives for 2024."


Key Highlights

.
Key growth drivers:

Xywav
net product sales grew 14% year-over-year.

Epidiolex/
Epidyolex
(R)
net product sales grew 5% year-over-year.

Rylaz
e/Enrylaze
(R)
net product sales grew 20% year-over-year.
.
Zanidatamab:

Completed the zanidatamab BLA submission seeking accelerated approval in 2L BTC.

Updated data with longer follow-up, including overall survival (OS) findings, 
from the HERIZON-BTC-01 trial will be presented at ASCO Annual Meeting 2024.

Plan to initiate Phase 3 EMPOWHER trial in late-line HER2+ breast cancer in 
2H24.
.
Multiple near-term, late-stage pipeline catalysts anticipated:

Suvecaltamide top-line data from Phase 2b trial in ET in late 1H24.

Top-line data from
Epidyolex
Phase 3 trial in Japan in 2H24.

Top-line PFS data from zanidatamab in Phase 3 1L GEA targeted for late 2024.

Top-line data from Zepzelca
(R)
1L SCLC Phase 3 trial at the end of 2024 or early 2025.
.
Affirmed 2024 total revenue guidance of $4.0 to $4.2 billion.

                                       1                                        
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Business Updates

Key Commercial Products
Xywav
(calcium, magnesium, potassium, and sodium oxybates) oral solution:
.
Xywav
net product sales increased 14% to $315.3 million in 1Q24 compared to the same 
period in 2023.
.
As the only low-sodium oxybate and the only therapy approved to treat 
idiopathic hypersomnia (IH), expect
Xywav
to remain the oxybate of choice.
.
There were approximately 12,950 active
Xywav
patients exiting 1Q24, with 275 net patient adds in IH.
.
Data presented at 2024 AAN Annual Meeting demonstrated the real-world impacts of
Xywav
:

Results from the RHYTHM study demonstrated patients with IH experienced higher 
odds of comorbid conditions across multiple clinical categories, including 
cardiovascular conditions.

A review of five clinical studies evaluating the impact of once- and 
twice-nightly oxybates on sleep quality, sleep architecture and measures of 
disrupted nighttime sleep in narcolepsy found oxybate was effective in 
improving these measures regardless of dosing.

Xywav for Narcolepsy:
.
There were approximately 9,900 narcolepsy patients taking
Xywav
exiting 1Q24.

Xywav for Idiopathic Hypersomnia (IH):
.
There were approximately 3,050 IH patients taking
Xywav
exiting 1Q24.

Xyrem
(R)
(sodium oxybate) oral solution:
.
Xyrem
net product sales decreased 64% to $64.2 million in 1Q24 compared to the same 
period in 2023.

High-Sodium Oxybate Authorized Generic (AG) Royalties:
.
Royalties from high-sodium oxybate AGs were $49.9 million in 1Q24.
.
The Company expects high-sodium oxybate AG royalty revenue to exceed $200 
million in 2024.

Epidiolex
/
Epidyolex
(cannabidiol):
.
Epidiolex/Epidyolex
net product sales increased 5% to $198.7 million in 1Q24 compared to the same 
period in 2023.
Epidiolex/Epidyolex
growth was negatively affected by inventory drawdown in 1Q24.
.
Outside of the U.S.,
Epidyolex
is approved in more than 35 countries with additional launches and 
reimbursements anticipated through the end of 2024.
.
Long-term and real-world data of treatment-resistant epilepsy were presented 
at 2024 ANN Annual Meeting:

Data from a long-term Expanded Access Program study demonstrated
Epidiolex
was associated with a sustained reduction in treatment-resistant, focal-onset 
seizures through 144 weeks, with an acceptable safety profile.

Updated interim results of seizure and non-seizure outcomes from the 
BECOME-TSC survey of caregivers of patients with tuberous sclerosis complex 
(TSC) reported improvements in seizure frequency and severity and in 
cognition, language and communication in patients.

Rylaze
/
Enrylaze
(asparaginase
erwinia
chrysanthemi
(recombinant)-rywn):
.
Rylaze/Enrylaze
net product sales increased 20% to $102.8 million in 1Q24 compared to the same 
period in 2023.

Zepzelca
(lurbinectedin):
.
Zepzelca
net product sales increased 12% to $75.1 million in 1Q24 compared to the same 
period in 2023.
                                       2                                        
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.
Enrollment in the Phase 3 trial evaluating first-line (1L) use of
Zepzelca
in combination with Tecentriq
(R)
(atezolizumab) in small cell lung cancer, in partnership with Roche, was 
completed in 1Q24; expect top-line progression-free survival (PFS) data 
readout at the end of 2024 or early 2025.

Key Pipeline Highlights
Zanidatamab:
.
Completed the zanidatamab biologics license application (BLA) seeking 
accelerated approval from the U.S. FDA for second-line (2L) biliary tract 
cancer (BTC). If approved, zanidatamab would be the first HER2-targeted 
treatment specifically approved for BTC in the U.S.
.
The Company's plans to submit a marketing authorization application (MAA) to 
the European Medicines Agency (EMA) are proceeding.
.
Updated data with longer follow-up, including OS findings, from the 
HERIZON-BTC-01 trial will be presented at the ASCO Annual Meeting 2024.

.
A confirmatory trial in 1L metastatic BTC is ongoing.
.
The pivotal HERIZON-GEA-01 trial, evaluating zanidatamab in 1L gastroesophageal 
adenocarcinoma (GEA), is ongoing and the Company is targeting top-line PFS 
data in late 2024.
.
The Company plans to initiate a Phase 3 trial, EMPOWHER, in the second half of 
2024 to evaluate zanidatamab plus chemotherapy or trastuzumab plus 
chemotherapy in patients with HER2-positive breast cancer whose disease has 
progressed on previous T-DXd treatment.

Suvecaltamide (JZP385):
.
Enrollment was completed in the Phase 2b essential tremor (ET) trial in 1Q24; 
top-line data readout is anticipated late 1H24.
.
A Phase 2 trial in patients with Parkinson's disease tremor is ongoing.


Financial Highlights

                                                                                            
                                              Three Months Ended                      
                                                   March 31,                          
(In thousands, except per share amounts)      2024           2023                           
Total revenues                             $  901,983     $ 892,812                         
GAAP net income (loss)                     $ (14,618)     $  69,420                         
Non-GAAP adjusted net income               $  182,215     $ 285,261                         
GAAP earnings (loss) per share             $   (0.23)     $    1.04                         
Non-GAAP adjusted EPS                      $     2.68     $    3.95                         


GAAP net loss for 1Q24 was $(14.6) million, or $(0.23) per diluted share, 
compared to a GAAP net income of $69.4 million, or $1.04 per diluted share, 
for 1Q23.
Non-GAAP adjusted net income for 1Q24 was $182.2 million, or $2.68 per diluted 
share, compared to a Non-GAAP adjusted net income of $285.3 million, or $3.95 
per diluted share, for 1Q23.
Reconciliations of applicable GAAP reported to non-GAAP adjusted information 
are included at the end of this press release.

                                       3                                        
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Total Revenues

                                                                             
                                            Three Months Ended         
                                                March 31,              
(In thousands)                              2024          2023               
Xywav                                    $ 315,300     $ 277,761             
Xyrem                                       64,232       178,130             
                                                                             
Epidiolex/Epidyolex                        198,716       188,909             
Sativex                                      2,735         7,098             
                                                                             
Total Neuroscience                         580,983       651,898             
Rylaze/Enrylaze                            102,750        85,927             
Zepzelca                                    75,100        67,181             
Defitelio/defibrotide                       47,676        39,079             
Vyxeos                                      32,023        36,700             
                                                                             
                                                                             
Total Oncology                             257,549       228,887             
Other                                        3,570         3,434             
Product sales, net                         842,102       884,219             
High-sodium oxybate AG royalty revenue      49,947         2,096             
Other royalty and contract revenues          9,934         6,497             
Total revenues                           $ 901,983     $ 892,812             

Total revenues increased 1% in 1Q24 compared to the same period in 2023, 
driven by higher Oncology product sales of 13%, primarily due to continued 
growth in
Rylaze/Enrylaze
, which increased 20% to $102.8 million in 1Q24 compared to the same period in 
2023, partially offset by lower neuroscience revenues. Total neuroscience 
revenue, including high-sodium oxybate AG royalty revenue, of $630.9 million 
decreased in 1Q24 compared to the same period in 2023, primarily due to 
decreased
Xyrem
revenues, reflecting the adoption of
Xywav
by existing
Xyrem
patients, high-sodium oxybate competition and changes to formulary coverage, 
partially offset by increased royalty revenue received on net sales of 
high-sodium oxybate AG products and increased
Xywav
and
Epidiolex/Epidyolex
net product sales.

Operating Expenses and Effective Tax Rate

                                                                                    
                                                  Three Months Ended          
                                                       March 31,              
(In thousands, except percentages)                2024          2023                
GAAP:                                                                               
Cost of product sales                          $   95,487    $   128,644            
Gross margin                                        88.7%          85.5%            
Selling, general and administrative            $  351,712    $   297,917            
% of total revenues                                 39.0%          33.4%            
Research and development                       $  222,847    $   189,410            
% of total revenues                                 24.7%          21.2%            
Acquired in-process research and development   $   10,000    $     1,000            
                                                                                    
Income tax expense (benefit)                   $   11,669    $  (15,324)            
1                                                                                   
Effective tax rate                               (728.4)%        (27.8)%            
1                                                                                   

_________________________
1.
The GAAP income tax expense for 1Q24 primarily related to tax shortfalls from 
share-based compensation. The GAAP income tax benefit for 1Q23 related 
primarily to taxes arising on pre-tax income and losses across tax 
jurisdictions and deductions on subsidiary equity.

                                       4                                        
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                                                  Three Months Ended         
                                                      March 31,              
(In thousands, except percentages)                2024          2023               
Non-GAAP adjusted:                                                                 
Cost of product sales                          $   64,148    $   64,728            
Gross margin                                        92.4%         92.7%            
Selling, general and administrative            $  311,499    $  260,515            
% of total revenues                                 34.5%         29.2%            
Research and development                       $  204,015    $  173,918            
% of total revenues                                 22.6%         19.5%            
Acquired in-process research and development   $   10,000    $    1,000            
Income tax expense                             $   65,796    $   40,197            
Effective tax rate                                  26.4%         12.3%            
1                                                                                  

_________________________
1.
The non-GAAP effective tax rate increased in 1Q24 compared to the same period 
in 2023, primarily due to the mix of pre-tax income and losses incurred across 
tax jurisdictions.

Changes in operating expenses in 1Q24 over the prior year period are primarily 
due to the following:
.
Cost of product sales, on a GAAP basis, decreased in 1Q24 compared to the same 
period in 2023, primarily due to lower acquisition accounting inventory fair 
value step-up expense. Cost of product sales, on a non-GAAP adjusted basis, in 
1Q24 was in line with the same period in 2023.
.
Selling, general and administrative (SG&A) expenses increased in 1Q24 compared 
to the same period in 2023, on a GAAP and on a non-GAAP adjusted basis, 
primarily due to increased compensation-related expenses driven by higher 
headcount in support of our key growth drivers, investment in our priority 
programs and litigation costs.
.
Research and development (R&D) expenses increased in 1Q24 compared to the same 
period in 2023, on a GAAP and on a non-GAAP adjusted basis, primarily due to 
higher costs related to zanidatamab, as well as our other key pipeline 
programs, and an increase in compensation-related expenses driven by higher 
headcount in support of our development programs.
.
Acquired in-process research and development (IPR&D) expense in 1Q24, on a 
GAAP and on a non-GAAP adjusted basis, related to an upfront payment made in 
connection with our asset purchase and collaboration agreement with Redx 
Pharma plc.

Cash Flow and Balance Sheet
As of March 31, 2024, cash, cash equivalents and investments were $1.8 
billion, and the outstanding principal balance of the Company's long-term debt 
was $5.8 billion. In addition, the Company had undrawn borrowing capacity 
under a revolving credit facility of $500.0 million. For the three months 
ended March 31, 2024, the Company generated $267.2 million of cash from 
operations reflecting strong business performance and continued financial 
discipline.

                                       5                                        
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2024 Financial Guidance
The Company is affirming its full year 2024 financial guidance as follows:


                                                                          
                                                                    
(In millions)                                          Guidance           
Revenues                                             $4,000 - $4,200      
-Neuroscience                                        $2,800 - $2,950      
(includes royalties from high-sodium oxybate AG)                          
-Oncology                                            $1,120 - $1,220      



                                                                                                        
(In millions, except per share amounts and percentages)                 GAAP               Non-GAAP     
Gross margin %                                                                  89%                  93%
                                                                                                     1,6
SG&A expenses                                                       $1,346 - $1,426      $1,170 - $1,230
                                                                                                     2,6
SG&A expenses as % of total revenues                                      32% - 36%            28% - 31%
R&D expenses                                                            $877 - $935          $800 - $850
                                                                                                     3,6
R&D expenses as % of total revenues                                       21% - 23%            19% - 21%
                                                                                                        
                                                                                                        
Effective tax rate                                                     (22)% - (3)%            10% - 13%
                                                                                                     4,6
Net income                                                              $385 - $530      $1,275 - $1,350
                                                                                                       6
Net income per diluted share                                          $5.80 - $7.70      $18.15 - $19.35
5                                                                                                      6
Weighted-average ordinary shares used in per share calculations                  71                   71
5                                                                                                       
                                                                                                        

___________________________
1.
Excludes $125-$145 million of amortization of acquisition-related inventory 
fair value step-up and $17-$19 million of share-based compensation expense.
2.
Excludes $176-$196 million of share-based compensation expense.
3.
Excludes $77-$85 million of share-based compensation expense.
4.
Excludes 32%-16% from the GAAP effective tax rate of (22)%-(3)% relating to 
the income tax effect of adjustments between GAAP net income and non-GAAP 
adjusted net income, resulting in a non-GAAP adjusted effective tax rate of 
10%-13%.
5.
Diluted EPS calculations for 2024 include an estimated 6.4 million shares 
related to the assumed conversion of the 2.00% exchangeable senior notes due 
2026, or the 2026 Notes, and the associated interest expense, net of tax, 
add-back to net income of $20 million and $18 million, on a GAAP and on a 
non-GAAP adjusted basis, respectively, under the "if converted" method.
6.
See "Non-GAAP Financial Measures" below. Reconciliations of non-GAAP adjusted 
guidance measures are included above and in the table titled "Reconciliation 
of GAAP to non-GAAP Adjusted 2024 Net Income Guidance" at the end of this 
press release.


Conference Call Details
Jazz Pharmaceuticals will host an investor conference call and live audio 
webcast today at 4:30 p.m. ET (9:30 p.m. IST) to provide a business and 
financial update and discuss its 2024 first quarter results.
Audio webcast/conference call:
U.S. Dial-In Number: +1 800 715 9871
Ireland Dial-In Number: +353 1800 943 926
Additional global dial-in numbers are available here
.
Passcode: 8991966

Interested parties may access the live audio webcast via the Investors section 
of the Jazz Pharmaceuticals website at
www.jazzpharmaceuticals.com
. To ensure a timely connection, it is recommended that participants register 
at least 15 minutes prior to the scheduled webcast.

A replay of the webcast will be available via the Investors section of the 
Jazz Pharmaceuticals website at
www.jazzpharmaceuticals.com
.
                                       6                                        
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About Jazz Pharmaceuticals
Jazz Pharmaceuticals plc (NASDAQ: JAZZ) is a global biopharmaceutical company 
whose purpose is to innovate to transform the lives of patients and their 
families. We are dedicated to developing life-changing medicines for people 
with serious diseases - often with limited or no therapeutic options. We have 
a diverse portfolio of marketed medicines, including leading therapies for 
sleep disorders and epilepsy, and a growing portfolio of cancer treatments. 
Our patient-focused and science-driven approach powers pioneering research and 
development advancements across our robust pipeline of innovative therapeutics 
in oncology and neuroscience. Jazz is headquartered in Dublin, Ireland with 
research and development laboratories, manufacturing facilities and employees 
in multiple countries committed to serving patients worldwide. Please visit
www.jazzpharmaceuticals.com
for more information.

Non-GAAP Financial Measures
To supplement Jazz Pharmaceuticals' financial results and guidance presented 
in accordance with U.S. generally accepted accounting principles (GAAP), the 
Company uses certain non-GAAP (also referred to as adjusted or non-GAAP 
adjusted) financial measures in this press release and the accompanying 
tables. In particular, the Company presents non-GAAP adjusted net income (and 
the related per share measure) and its line item components, as well as 
certain non-GAAP adjusted financial measures derived therefrom, including 
non-GAAP adjusted gross margin percentage and non-GAAP adjusted effective tax 
rate. Non-GAAP adjusted net income (and the related per share measure) and its 
line item components exclude from GAAP reported net income (loss) (and the 
related per share measure) and its line item components certain items, as 
detailed in the reconciliation tables that follow, and in the case of non-GAAP 
adjusted net income (and the related per share measure), adjust for the income 
tax effect of the non-GAAP adjustments. In this regard, the components of 
non-GAAP adjusted net income, including non-GAAP adjusted cost of product 
sales, SG&A expenses and R&D expenses, are income statement line items 
prepared on the same basis as, and therefore components of, the overall 
non-GAAP adjusted net income measure.

The Company believes that each of these non-GAAP financial measures provides 
useful supplementary information to, and facilitates additional analysis by, 
investors and analysts and that each of these non-GAAP financial measures, 
when considered together with the Company's financial information prepared in 
accordance with GAAP, can enhance investors' and analysts' ability to 
meaningfully compare the Company's results from period to period, to its 
forward-looking guidance, and to identify operating trends in the Company's 
business. In addition, these non-GAAP financial measures are regularly used by 
investors and analysts to model and track the Company's financial performance. 
Jazz Pharmaceuticals' management also regularly uses these non-GAAP financial 
measures internally to understand, manage and evaluate the Company's business 
and to make operating decisions, and compensation of executives is based in 
part on certain of these non-GAAP financial measures. Because these non-GAAP 
financial measures are important internal measurements for Jazz Pharmaceuticals'
 management, the Company also believes that these non-GAAP financial measures 
are useful to investors and analysts since these measures allow for greater 
transparency with respect to key financial metrics the Company uses in 
assessing its own operating performance and making operating decisions. These 
non-GAAP financial measures are not meant to be considered in isolation or as 
a substitute for comparable GAAP measures; should be read in conjunction with 
the Company's consolidated financial statements prepared in accordance with 
GAAP; have no standardized meaning prescribed by GAAP; and are not prepared 
under any comprehensive set of accounting rules or principles in the 
reconciliation tables that follow. In addition, from time to time in the 
future there may be other items that the Company may exclude for purposes of 
its non-GAAP financial measures; and the Company has ceased, and may in the 
future cease, to exclude items that it has historically excluded for purposes 
of its non-GAAP financial measures. Likewise, the Company may determine to 
modify the nature of its adjustments to arrive at its non-GAAP financial 
measures. Because of the non-standardized definitions of non-GAAP financial 
measures, the non-GAAP financial measures as used by Jazz Pharmaceuticals in 
this press release and the accompanying tables
                                       7                                        
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have limits in their usefulness to investors and may be calculated differently 
from, and therefore may not be directly comparable to, similarly titled 
measures used by other companies.

Caution Concerning Forward-Looking Statements
This press release contains forward-looking statements, including, but not 
limited to, statements related to: the Company's growth prospects and future 
financial and operating results, including the Company's 2024 financial 
guidance and the Company's expectations related thereto and anticipated 
catalysts; expectations that Xywav will remain the oxybate of choice; 
expectations of high-sodium oxybate AG royalty revenue in 2024; the future 
growth and durability of revenues; the Company's advancement of pipeline 
programs and the timing of development activities, regulatory activities and 
submissions related thereto; planned or anticipated clinical trial events, 
including with respect to initiations, enrollment and data read-outs, and the 
anticipated timing thereof, including expectations of a potential launch of 
zanidatamab in 2L BTC in 2025 or earlier, top line data from a Phase 2b trial 
of suvecaltamide in ET, initiating a Phase 3 trial of zanidatamab plus 
chemotherapy or trastuzumab plus chemotherapy in patients with HER2-positive 
breast cancer whose disease has progressed on previous T-DXd treatment, top 
line PFS data from a Phase 3 trial of zanidatamab in 1L GEA, top line data 
from a Phase 3 trial of Epidyolex in DS, LGS and TSC in Japan and top line PFS 
data from a Phase 3 trial of Zepzelca in 1L SCLC; and the Company's 
development, regulatory and commercialization strategy, including the 
Company's expectations to executing multiple Epidyolex launches through 2024; 
the Company's expectations with respect to its products and product candidates 
and the potential of the Company's products and product candidates and the 
potential regulatory path related thereto; the Company's capital allocation 
and corporate development strategy; the potential successful future 
development, manufacturing, regulatory and commercialization activities; the 
Company's ability to realize the commercial potential of its products; the 
Company's net product sales and goals for net product sales from new and 
acquired products; the Company's views and expectations relating to its patent 
portfolio, including with respect to expected patent protection, as well as 
expectations with respect to exclusivity; the Company's clinical trials 
confirming clinical benefit or enabling regulatory submissions; planned or 
anticipated regulatory submissions and filings, and the anticipated timing 
thereof; potential regulatory approvals; and other statements that are not 
historical facts. These forward-looking statements are based on the Company's 
current plans, objectives, estimates, expectations and intentions and 
inherently involve significant risks and uncertainties.

Actual results and the timing of events could differ materially from those 
anticipated in such forward- looking statements as a result of these risks and 
uncertainties, which include, without limitation, risks and uncertainties 
associated with: maintaining or increasing sales of, and revenue from, Xywav, 
Rylaze and Epidiolex/Epidyolex and other marketed products; the introduction 
of new products into the U.S. market that compete with, or otherwise disrupt 
the market for the Company's products and product candidates; effectively 
launching and commercializing the Company's other products and product 
candidates; the successful completion of development and regulatory activities 
with respect to the Company's product candidates, obtaining and maintaining 
adequate coverage and reimbursement for the Company's products; the 
time-consuming and uncertain regulatory approval process, including the risk 
that the Company's current and/or planned regulatory submissions may not be 
submitted, accepted or approved by applicable regulatory authorities in a 
timely manner or at all; the costly and time-consuming pharmaceutical product 
development and the uncertainty of clinical success, including risks related 
to failure or delays in successfully initiating or completing clinical trials 
and assessing patients; global economic, financial, and healthcare system 
disruptions and the current and potential future negative impacts to the 
Company's business operations and financial results; geopolitical events, 
including the conflict between Russia and Ukraine and related sanctions; 
macroeconomic conditions, including global financial markets, rising interest 
rates and inflation and recent and potential banking disruptions; regulatory 
initiatives and changes in tax laws; market volatility; protecting and 
enhancing the Company's intellectual property rights and the Company's 
commercial success being dependent upon the Company obtaining, maintaining and 
defending intellectual property protection and exclusivity for its products 
and product candidates; delays or problems in the supply or manufacture of the 
Company's products and
                                       8                                        
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product candidates; complying with applicable U.S. and non-U.S. regulatory 
requirements, including those governing the research, development, 
manufacturing and distribution of controlled substances; government 
investigations, legal proceedings and other actions; identifying and 
consummating corporate development transactions, financing these transactions 
and successfully integrating acquired product candidates, products and 
businesses; the Company's ability to realize the anticipated benefits of its 
corporate development transactions and its collaborations and license 
agreements with third parties; the sufficiency of the Company's cash flows and 
capital resources; the Company's ability to achieve targeted or expected 
future financial performance and results and the uncertainty of future tax, 
accounting and other provisions and estimates; the Company's ability to meet 
its projected long-term goals and objectives, including as part of Vision 
2025, in the time periods that the Company anticipates, or at all, and the 
inherent uncertainty and significant judgments and assumptions underlying the 
Company's long-term goals and objectives; fluctuations in the market price and 
trading volume of the Company's ordinary shares; the timing and availability 
of alternative investment opportunities; and other risks and uncertainties 
affecting the Company, including those described from time to time under the 
caption "Risk Factors" and elsewhere in Jazz Pharmaceuticals' Securities and 
Exchange Commission filings and reports, including the Company's Annual Report 
on Form 10-K for the year ended December 31, 2023, as supplemented by our 
Quarterly Report on Form 10-Q for the quarter ended March 31, 2024, and future 
filings and reports by the Company. Other risks and uncertainties of which the 
Company is not currently aware may also affect the Company's forward-looking 
statements and may cause actual results and the timing of events to differ 
materially from those anticipated.
                                       9                                        
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                            JAZZ PHARMACEUTICALS PLC                            
               CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS)               
                    (In thousands, except per share amounts)                    
                                  (Unaudited)                                   

                                                                                                                         
                                                                                       Three Months Ended          
                                                                                            March 31,              
                                                                                       2024           2023               
Revenues:                                                                                                                
Product sales, net                                                                  $  842,102     $ 884,219             
Royalties and contract revenues                                                         59,881         8,593             
Total revenues                                                                         901,983       892,812             
Operating expenses:                                                                                                      
Cost of product sales (excluding amortization of acquired developed technologies)       95,487       128,644             
Selling, general and administrative                                                    351,712       297,917             
Research and development                                                               222,847       189,410             
Intangible asset amortization                                                          155,730       149,786             
Acquired in-process research and development                                            10,000         1,000             
                                                                                                                         
Total operating expenses                                                               835,776       766,757             
Income from operations                                                                  66,207       126,055             
Interest expense, net                                                                 (66,116)      (74,147)             
Foreign exchange gain (loss)                                                           (1,693)         3,193             
                                                                                                                         
                                                                                                                         
Income (loss) before income tax expense (benefit) and equity in loss of investees      (1,602)        55,101             
Income tax expense (benefit)                                                            11,669      (15,324)             
Equity in loss of investees                                                              1,347         1,005             
                                                                                                                         
                                                                                                                         
Net income (loss)                                                                   $ (14,618)     $  69,420             
                                                                                                                         
                                                                                                                         
                                                                                                                         
Net income (loss) per ordinary share:                                                                                    
Basic                                                                               $   (0.23)     $    1.09             
Diluted                                                                             $   (0.23)     $    1.04             
Weighted-average ordinary shares used in per share calculations - basic                 62,537        63,494             
Weighted-average ordinary shares used in per share calculations - diluted               62,537        73,771             







                                       10                                       
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                            JAZZ PHARMACEUTICALS PLC                            
                     CONDENSED CONSOLIDATED BALANCE SHEETS                      
                                 (In thousands)                                 
                                  (Unaudited)                                   

                                                                                   
                                                                 
                                                                                   
                                                      March 31,       December 31, 
                                                        2024              2023     
                      ASSETS                                                       
Current assets:                                                                    
Cash and cash equivalents                           $  1,443,385     $  1,506,310  
Investments                                              375,000          120,000  
Accounts receivable, net of allowances                   707,095          705,794  
Inventories                                              577,321          597,039  
Prepaid expenses                                         122,562          185,476  
Other current assets                                     314,535          320,809  
                                                                                   
Total current assets                                   3,539,898        3,435,428  
Property, plant and equipment, net                       166,236          169,646  
Operating lease assets                                    61,637           65,340  
Intangible assets, net                                 5,235,496        5,418,039  
Goodwill                                               1,739,495        1,753,130  
Deferred tax assets, net                                 507,749          477,834  
Deferred financing costs                                   5,784            6,478  
Other non-current assets                                  70,780           67,464  
Total assets                                        $ 11,327,075     $ 11,393,359  
       LIABILITIES AND SHAREHOLDERS' EQUITY                                        
Current liabilities:                                                               
Accounts payable                                    $     80,976     $    102,750  
Accrued liabilities                                      826,530          793,914  
Current portion of long-term debt                        605,375          604,954  
Income taxes payable                                      49,325           35,074  
                                                                                   
                                                                                   
Total current liabilities                              1,562,206        1,536,692  
                                                                                   
Long-term debt, less current portion                   5,105,111        5,107,988  
Operating lease liabilities, less current portion         56,158           59,225  
Deferred tax liabilities, net                            809,714          847,706  
Other non-current liabilities                             97,425          104,751  
                                                                                   
                                                                                   
                                                                                   
                                                                                   
                                                                                   
                                                                                   
                                                                                   
                                                                                   
                                                                                   
                                                                                   
Total shareholders' equity                             3,696,461        3,736,997  
Total liabilities and shareholders' equity          $ 11,327,075     $ 11,393,359  


                            JAZZ PHARMACEUTICALS PLC                            
                             SUMMARY OF CASH FLOWS                              
                                 (In thousands)                                 
                                  (Unaudited)                                   

                                                                                 
                                                           Three Months Ended    
                                                                March 31,        
                                                           2024           2023   
Net cash provided by operating activities               $  267,229     $ 320,708 
Net cash used in investing activities                    (271,904)       (4,822) 
Net cash used in financing activities                     (56,552)      (29,788) 
Effect of exchange rates on cash and cash equivalents      (1,698)           331 
Net increase (decrease) in cash and cash equivalents    $ (62,925)     $ 286,429 
                                                                                 

                                       11                                       
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                            JAZZ PHARMACEUTICALS PLC                            
       RECONCILIATIONS OF GAAP REPORTED TO NON-GAAP ADJUSTED INFORMATION        
                    (In thousands, except per share amounts)                    
                                  (Unaudited)                                   

                                                                                                                          
                                                              Three Months Ended                        
                                                                  March 31,                             
                                                       2024                         2023                      
                                             Net Income       Diluted         Net         Diluted                         
                                               (Loss)        EPS/(LPS)       Income         EPS                           
                                                                 1                           1                            
GAAP                                        $ (14,618)      $ (0.23)       $  69,420      $ 1.04                          
reported                                                                                                                  
Intangible asset                               155,730          2.23         149,786        2.03                          
amortization                                                                                                              
Share-based                                     61,441          0.88          56,352        0.76                          
compensation expense                                                                                                      
Acquisition accounting                          28,943          0.41          60,458        0.82                          
inventory fair value step-up                                                                                              
                                                                                                                          
Non-cash                                         4,846          0.07           4,766        0.06                          
interest expense                                                                                                          
2                                                                                                                         
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
                                                                                                                          
Income tax effect of                          (54,127)        (0.76)        (55,521)      (0.75)                          
above adjustments                                                                                                         
                                                                                                                          
                                                                                                                          
Effect of assumed conversion                         -          0.08               -      (0.01)                          
of Exchangeable Senior Notes                                                                                              
1                                                                                                                         
Non-GAAP                                    $  182,215      $   2.68       $ 285,261      $ 3.95                          
adjusted                                                                                                                  
                                                                                                                          
Weighted-average ordinary shares used in        62,537                        73,771                                      
diluted per share calculations - GAAP                                                                                     
1                                                                                                                         
Dilutive effect of                               6,418                             -                                      
Exchangeable Senior Notes                                                                                                 
1                                                                                                                         
Dilutive effect of employee equity                 788                             -                                      
incentive and purchase plans                                                                                              
Weighted-average ordinary shares used in        69,743                        73,771                                      
diluted per share calculations - non-GAAP                                                                                 
1                                                                                                                         

________________________________________________
Explanation of Adjustments and Certain Line Items:
1.
Diluted EPS/(LPS) was calculated using the "if-converted" method in relation
to the 1.50% exchangeable senior notes due 2024, or the 2024 Notes, and the 
2026 Notes, which we refer to collectively as the Exchangeable Senior Notes
. In August 2023, we made an irrevocable election to fix the settlement method 
for exchange of the 2024 Notes to a combination of cash and ordinary shares of 
the Company with a specified cash amount per $1,000 principal amount of the 
2024 Notes of $1,000. As a result, the assumed issuance of ordinary shares 
upon exchange of the 2024 Notes has only been included in the calculation of 
diluted net income per ordinary share, on a GAAP and on a non-GAAP adjusted 
basis, in the three months ended March 31, 2023. The potential issue of 
ordinary shares upon exchange of the 2026 Notes was anti-dilutive and had no 
impact on GAAP reported net loss per diluted share for the three months ended 
March 31, 2024. GAAP reported net income per diluted share for the three 
months ended March 31, 2023 included 9.0 million shares related to the assumed 
conversion of the Exchangeable Senior Notes and the associated interest 
expense, net of tax, add-back to GAAP net income of $7.0 million. Non-GAAP 
adjusted net income per diluted share for the three months ended March 31, 
2024 included 6.4 million shares related to the assumed conversion of the 2026 
Notes and the associated interest expense, net of tax, add-back to non-GAAP 
adjusted net income of $4.4 million. Non-GAAP adjusted net income per diluted 
share for the three months ended March 31, 2023 included 9.0 million shares 
related to the assumed conversion of the Exchangeable Senior Notes and the 
associated interest expense, net of tax, add-back to non-GAAP adjusted net 
income of $6.3 million.
2.
Non-cash interest expense associated with debt issuance costs.
                                       12                                       
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                            JAZZ PHARMACEUTICALS PLC                            
       RECONCILIATIONS OF GAAP REPORTED TO NON-GAAP ADJUSTED INFORMATION        
    CERTAIN LINE ITEMS - FOR THE THREE MONTHS ENDED MARCH 31, 2024 and 2023     
                       (In thousands, except percentages)                       
                                  (Unaudited)                                   

                                                                                                                                    
                                                         Three months ended March 31, 2024                                          
                  Cost        Gross          Selling,          Research         Intangible       Acquired            Interest       
                   of         margin         general              and             asset           IPR&D              expense,       
                product                        and            development      amortization                            net          
                 sales                    administrative                                                                            
GAAP            $ 95,487      88.7  %      $ 351,712          $ 222,847        $ 155,730        $ 10,000            $ 66,116        
Reported                                                                                                                            
Non-GAAP                                                                                                                            
Adjustments:                                                                                                                        
Intangible             -         -                 -                  -        (155,730)               -                   -        
asset                                                                                                                               
amortization                                                                                                                        
Share-based      (2,396)       0.3          (40,213)           (18,832)                -               -                   -        
compensation                                                                                                                        
expense                                                                                                                             
Acquisition     (28,943)       3.4                 -                  -                -               -                   -        
accounting                                                                                                                          
inventory                                                                                                                           
fair                                                                                                                                
value                                                                                                                               
step-up                                                                                                                             
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
Non-cash               -         -                 -                  -                -               -             (4,846)        
interest                                                                                                                            
expense                                                                                                                             
                                                                                                                                    
Income                 -         -                 -                  -                -               -                   -        
tax                                                                                                                                 
effect                                                                                                                              
of                                                                                                                                  
above                                                                                                                               
adjustments                                                                                                                         
                                                                                                                                    
                                                                                                                                    
Total           (31,339)       3.7          (40,213)           (18,832)        (155,730)               -             (4,846)        
of                                                                                                                                  
non-GAAP                                                                                                                            
adjustments                                                                                                                         
Non-GAAP        $ 64,148      92.4  %      $ 311,499          $ 204,015        $       -        $ 10,000            $ 61,270        
Adjusted                                                                                                                            
                            

     Income       Effective 
       tax           tax    
     expense        rate    
                     (1)    
    $ 11,669      (728.4)  %
                            
                            
                            
           -            -   
                            
                            
           -            -   
                            
                            
           -            -   
                            
                            
                            
                            
                            
                            
                            
                            
                            
                            
           -            -   
                            
                            
                            
      54,127        754.8   
                            
                            
                            
                            
                            
                            
                            
      54,127        754.8   
                            
                            
                            
    $ 65,796         26.4  %
                            



                                                                                                                                    
                                                         Three months ended March 31, 2023                                          
                  Cost        Gross          Selling,          Research         Intangible       Acquired            Interest       
                   of         margin         general              and             asset           IPR&D              expense,       
                product                        and            development      amortization                            net          
                 sales                    administrative                                                                            
GAAP           $ 128,644      85.5  %      $ 297,917          $ 189,410        $ 149,786        $ 1,000             $ 74,147        
Reported                                                                                                                            
Non-GAAP                                                                                                                            
Adjustments:                                                                                                                        
Intangible             -         -                 -                  -        (149,786)              -                    -        
asset                                                                                                                               
amortization                                                                                                                        
Share-based      (3,458)       0.4          (37,402)           (15,492)                -              -                    -        
compensation                                                                                                                        
expense                                                                                                                             
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
Non-cash               -         -                 -                  -                -              -              (4,766)        
interest                                                                                                                            
expense                                                                                                                             
Acquisition     (60,458)       6.8                 -                  -                -              -                    -        
accounting                                                                                                                          
inventory                                                                                                                           
fair                                                                                                                                
value                                                                                                                               
step-up                                                                                                                             
                                                                                                                                    
Income                 -         -                 -                  -                -              -                    -        
tax                                                                                                                                 
effect                                                                                                                              
of                                                                                                                                  
above                                                                                                                               
adjustments                                                                                                                         
                                                                                                                                    
                                                                                                                                    
Total           (63,916)       7.2          (37,402)           (15,492)        (149,786)              -              (4,766)        
of                                                                                                                                  
non-GAAP                                                                                                                            
adjustments                                                                                                                         
Non-GAAP       $  64,728      92.7  %      $ 260,515          $ 173,918        $       -        $ 1,000             $ 69,381        
Adjusted                                                                                                                            
                              

      Income        Effective 
        tax            tax    
      expense         rate    
     (benefit)         (1)    
    $ (15,324)      (27.8)   %
                              
                              
                              
             -           -    
                              
                              
             -           -    
                              
                              
                              
                              
                              
                              
                              
             -           -    
                              
                              
             -           -    
                              
                              
                              
                              
                              
                              
        55,521        40.1    
                              
                              
                              
                              
                              
                              
                              
        55,521        40.1    
                              
                              
                              
    $   40,197        12.3   %
                              

__________________________
(1)
The GAAP effective tax rate for 1Q24 was derived from the income tax expense 
which arose primarily from tax shortfalls from share-based compensation. The 
GAAP effective tax rate for 1Q23 was derived from the income tax benefit which 
arose as a result of taxes arising on pre-tax income and losses across tax 
jurisdictions and deductions on subsidiary equity.
                                       13                                       
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                            JAZZ PHARMACEUTICALS PLC                            
  RECONCILIATION OF GAAP TO NON-GAAP ADJUSTED 2024 NET INCOME AND DILUTED EPS   
                                    GUIDANCE                                    
                    (In millions, except per share amounts)                     
                                  (Unaudited)                                   

                                                                                                                            
                                                                                         Net Income           Diluted EPS   
GAAP guidance                                                                            $385 - $530         $5.80 - $7.70  
Intangible asset amortization                                                             605 - 645           8.55 - 9.15   
Acquisition accounting inventory fair value step-up                                       125 - 145           1.75 - 2.05   
Share-based compensation expense                                                          270 - 300           3.80 - 4.25   
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
Non-cash interest expense                                                                  20 - 30            0.30 - 0.40   
Income tax effect of above adjustments                                                  (205) - (225)       (2.90) - (3.20) 
                                                                                                                            
Effect of assumed conversion of 2026 Notes                                                    -                 (0.05)      
Non-GAAP guidance                                                                      $1,275 - $1,350      $18.15 - $19.35 
                                                                                                                            
Weighted-average ordinary shares used in per share calculations - GAAP and non-GAAP          71                             
                                                                                                                            





Contacts:

Investors:
Andrea N. Flynn, Ph.D.
Vice President, Head, Investor Relations
Jazz Pharmaceuticals plc
InvestorInfo@jazzpharma.com
Ireland +353 1 634 3211
U.S. +1 650 496 2717

Media:
Kristin Bhavnani
Head of Global Corporate Communications
Jazz Pharmaceuticals plc
CorporateAffairsMediaInfo@jazzpharma.com
Ireland +353 1 637 2141
U.S. +1 215 867 4948
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