What changed 10-K

Item 1B. Unresolved Staff Comments

2026-02-26 compared with 2025-03-03 · 3 added, 2 removed, 54 unchanged (8% of the section changed)

20 unchanged sentences

The Company deploys a large number of processes and tools to attempt to secure its systems and protect sensitive data.

Indivior’s information security program is aligned with the NIST 800-53 CSF framework.

Indivior’s information security program is aligned with the NIST Cybersecurity Framework (CSF) and the controls outlined in NIST SP 800-53.

Employee Training and Awareness:

9 unchanged sentences

Incident Simulations:

The Company conducts periodic incident simulation exercises to test the effectiveness of its incident response plans and the readiness of personnel to contain, remediate and minimize the impact in the event of a cybersecurity incident.

The Company conducts periodic incident simulation exercises to test the effectiveness of its incident response plans and the readiness of personnel to contain, remediate and

minimize the impact in the event of a cybersecurity incident.

These exercises help in refining response strategies and improving preparedness.

21 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.