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Insurance: Segment reporting (ASU 2023-07)

Note: ASC 280 as amended by ASU 2023-07: CODM, segment measure of profit or loss and significant segment expenses.
Cigna Group (CI) · Form 10-K for period ended 2025-12-31 · filed 2026-02-26 · Section: Note 23 – Segment Information

(1) Other segment items represent the difference between segment adjusted revenues less significant segment expenses and pre-tax adjusted income (loss) from operations, and they do not represent significant segment items relative to the CODM's review and oversight.

(2) Includes Net investment gains/losses as presented in our Consolidated Statements of Income, as well as the Company's share of certain investment results of its joint ventures reported in the Cigna Healthcare segment using the equity method of accounting, which are presented within Fees and other revenues in our Consolidated Statements of Income.

(In millions)Evernorth Health ServicesCigna HealthcareOther OperationsCorporate and EliminationsTotal
2024
Revenues from external customers198,17747,5284403246,148
Intersegment revenues3,7754,97279( 8,826 )
Net investment income2161830925973
Total revenues201,97353,118828( 8,798 )247,121
Net investment results from certain equity method investments—( 204 )——( 204 )
Special item related to impairment of dividend receivable182———182
Adjusted revenues202,15552,914828( 8,798 )247,099
Pharmacy and other service costs190,968—
Medical costs—37,887
Selling, general and administrative expenses3,77910,805
Other segment items (1)
Interest (expense) and other( 2 )7
Less: Income attributable to noncontrolling interests405—
Pre-tax adjusted income (loss) from operations7,0014,229( 9 )( 1,688 )9,533
Income (loss) before income taxes3,9293,315( 12 )( 1,963 )5,269
Pre-tax adjustments to reconcile to adjusted income from operations
(Income) attributable to noncontrolling interests( 405 )———( 405 )
Net investment losses (2)2,1294013—2,533
Amortization of acquired intangible assets1,66241——1,703
Special items
Integration and transaction-related costs———275275
Impairment of dividend receivable182———182
Net (gain) loss on sale of businesses( 496 )472——( 24 )

(1) Other segment items represent the difference between segment adjusted revenues less significant segment expenses and pre-tax adjusted income (loss) from operations, and they do not represent significant segment items relative to the CODM's review and oversight.

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