0000818479-24-000036 | 10-Q | XBRL Viewer

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CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 17	$ (23)
Other comprehensive (loss) income, net of tax:
Foreign currency translation (loss) gain	(62)	15
Net gain (loss) on derivative financial instruments	32	(1)
Pension liability gain	0	0
Total other comprehensive (loss) income, net of tax	(30)	14
Total comprehensive loss	(13)	(9)
Less: Comprehensive loss attributable to noncontrolling interests	(1)	(4)
Total comprehensive loss attributable to Dentsply Sirona	$ (12)	$ (5)

SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

SEGMENT INFORMATION

The Company has four operating segments that are organized primarily by product. They generally have overlapping geographical presence, customer bases, distribution channels, and regulatory oversight with the exception of Wellspect Healthcare, which has a more discrete market and regulatory environment specific to the medical device industry. These operating segments, which also form the Company’s reportable segments, are identified in accordance with how the Company’s CODM regularly reviews financial results and uses this information to evaluate the Company’s performance and allocate resources.

The Company evaluates performance of the segments based on net sales and adjusted operating income. Segment adjusted operating income is defined as operating income before income taxes and before certain corporate headquarters unallocated costs, goodwill and intangible asset impairments, restructuring and other costs, interest expense, net, other expense (income), net, amortization of intangible assets, and depreciation resulting from the fair value step-up of property, plant, and equipment from business combinations. Asset and other balance sheet information are not reported to the CODM.

The Company’s segment information for the three months ended March 31, 2024 and 2023 was as follows:

Net Sales


	Three Months Ended
(in millions)	2024		2023

Connected Technology Solutions	$	247	$	265
Essential Dental Solutions	364		386
Orthodontic and Implant Solutions	271		259
Wellspect Healthcare	71		68
Total net sales	$	953	$	978

Segment Adjusted Operating Income


	Three Months Ended
(in millions)	2024		2023

Connected Technology Solutions	$	2	$	6
Essential Dental Solutions	115		125
Orthodontic and Implant Solutions	42		49
Wellspect Healthcare	23		18
Segment adjusted operating income	182		198

Reconciling items expense (income):
All other (a)	79		88
Intangible asset impairments	6		—
Restructuring and other costs	1		59
Interest expense, net	18		20

Other (income) expense, net	(7)		6
Amortization of intangible assets	54		53
Income (loss) before income taxes	$	31	$	(28)

(a) Includes unassigned corporate headquarters costs.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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+ Details

FINANCIAL INSTRUMENTS AND DERIVATIVES - GAIN (LOSS) RECORDED IN AOCI IN THE CONSOLIDATED STATEMENTS OF OPERATIONS (Details) - Designated as Hedging Instrument - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Foreign exchange forward contracts \| Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in AOCI	$ 0	$ (1)
Amount of Gain or (Loss) Reclassified from AOCI into Income	0	1
Foreign exchange forward contracts \| Hedges of Net Investments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in AOCI	38	(2)
Amount of Gain or (Loss) Reclassified from AOCI into Income	0	0
Foreign exchange forward contracts \| Fair Value Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in AOCI	0	1
Amount of Gain or (Loss) Reclassified from AOCI into Income	0	0
Interest rate swaps \| Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in AOCI	0	0
Amount of Gain or (Loss) Reclassified from AOCI into Income	0	(1)
Cross currency basis swaps \| Hedges of Net Investments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in AOCI	4	1
Amount of Gain or (Loss) Reclassified from AOCI into Income	$ 0	$ 0

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate for the three months ended March 31, 2024 and 2023 was 44.9% and 18.4%, respectively. The quarter to date increase in the effective tax rate is due to an increase in valuation allowance and a shift in geographical mix of earnings towards jurisdictions with higher statutory tax rates. The Company performed an assessment to evaluate the new global minimum tax developed by the Organisation for Economic Co-operation and Development (“Pillar Two”), which involved analyzing the tax laws in each jurisdiction in which the Company operates and modeling the implications with the Pillar Two framework. The impact of Pillar Two on the Company was not significant. The Company included the impact of the top-up tax under the Income Inclusion Rule for those jurisdictions in which the Company failed the transitional safe harbor requirement in its full year 2024 effective tax rate.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

INCOME TAXES (Details)	3 Months Ended
INCOME TAXES (Details)	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Effective tax rate	44.90%	18.40%

FINANCIAL INSTRUMENTS AND DERIVATIVES - SCHEDULE OF DERIVATIVE INSTRUMENTS (Details) $ in Millions	Mar. 31, 2024 USD ($)
Derivative Instruments not Designated as Hedges
Derivative [Line Items]
Aggregate Notional Amount	$ 803
Aggregate Notional Amount Maturing within 12 Months	803
Cash Flow Hedges \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	10
Aggregate Notional Amount Maturing within 12 Months	10
Hedges of Net Investments \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	1,127
Aggregate Notional Amount Maturing within 12 Months	86
Fair Value Hedges \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	178
Aggregate Notional Amount Maturing within 12 Months	28
Interest rate swaps \| Fair Value Hedges \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	150
Aggregate Notional Amount Maturing within 12 Months	0
Foreign exchange forward contracts \| Derivative Instruments not Designated as Hedges
Derivative [Line Items]
Aggregate Notional Amount	803
Aggregate Notional Amount Maturing within 12 Months	803
Foreign exchange forward contracts \| Cash Flow Hedges \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	10
Aggregate Notional Amount Maturing within 12 Months	10
Foreign exchange forward contracts \| Hedges of Net Investments \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	839
Aggregate Notional Amount Maturing within 12 Months	86
Foreign exchange forward contracts \| Fair Value Hedges \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	28
Aggregate Notional Amount Maturing within 12 Months	28
Cross currency basis swaps \| Hedges of Net Investments \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount	288
Aggregate Notional Amount Maturing within 12 Months	$ 0

FINANCIAL INSTRUMENTS AND DERIVATIVES - BALANCE SHEET ALLOCATION (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	$ 21	$ 16
Gross liability amount recognized for derivative instruments designated as hedges	$ 38	$ 84
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other noncurrent assets, Prepaid expenses and other current assets	Other noncurrent assets, Prepaid expenses and other current assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued Liabilities, Current, Other Liabilities, Noncurrent	Accrued Liabilities, Current, Other Liabilities, Noncurrent
Interest rate swaps
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	$ 23	$ 28
Cross currency basis swaps
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	11	8
Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	4	7
Gross asset amount recognized for derivative instruments not designated as hedges	7	5
Prepaid Expenses and Other Current Assets \| Foreign exchange forward contracts \| Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	1	3
Prepaid Expenses and Other Current Assets \| Foreign exchange forward contracts \| Not Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments not designated as hedges	7	5
Prepaid Expenses and Other Current Assets \| Interest rate swaps \| Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	0	0
Prepaid Expenses and Other Current Assets \| Cross currency basis swaps \| Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	3	4
Other Noncurrent Assets
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	9	4
Gross asset amount recognized for derivative instruments not designated as hedges	0	0
Other Noncurrent Assets \| Foreign exchange forward contracts \| Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	1	0
Other Noncurrent Assets \| Foreign exchange forward contracts \| Not Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments not designated as hedges	0	0
Other Noncurrent Assets \| Interest rate swaps \| Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	0	0
Other Noncurrent Assets \| Cross currency basis swaps \| Designated as Hedges:
Derivative [Line Items]
Gross asset amount recognized for derivative instruments designated as hedges	8	4
Accrued Liabilities
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	9	13
Gross liability amount recognized for derivative instruments not designated as hedges	7	5
Accrued Liabilities \| Foreign exchange forward contracts \| Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	2	4
Accrued Liabilities \| Foreign exchange forward contracts \| Not Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments not designated as hedges	7	5
Accrued Liabilities \| Interest rate swaps \| Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	7	9
Accrued Liabilities \| Cross currency basis swaps \| Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	0	0
Other Noncurrent Liabilities
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	21	66
Gross liability amount recognized for derivative instruments not designated as hedges	0	0
Other Noncurrent Liabilities \| Foreign exchange forward contracts \| Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	5	47
Other Noncurrent Liabilities \| Foreign exchange forward contracts \| Not Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments not designated as hedges	0	0
Other Noncurrent Liabilities \| Interest rate swaps \| Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	16	19
Other Noncurrent Liabilities \| Cross currency basis swaps \| Designated as Hedges:
Derivative [Line Items]
Gross liability amount recognized for derivative instruments designated as hedges	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSETS - ADDITIONAL INFORMATION (Details) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 USD ($)
Goodwill [Line Items]
Indefinite-lived intangible asset impairment	$ 6	$ 0
Indefinite-lived intangibles, carrying amount	433			$ 452
Goodwill	2,400			2,438
Connected Technology Solutions
Goodwill [Line Items]
Indefinite-lived intangibles, carrying amount	182
Goodwill	0			0
Connected Technology Solutions \| Trade Names
Goodwill [Line Items]
Indefinite-lived intangible asset impairment	6
Indefinite-lived intangibles, carrying amount	22
Orthodontic and Implant Solutions
Goodwill [Line Items]
Indefinite-lived intangibles, carrying amount	23
Goodwill	$ 1,293			$ 1,323
Unimpaired Reporting Unit
Goodwill [Line Items]
Goodwill impairment, sensitivity analysis, hypothetical increase in discount rate	0.0100
Goodwill	$ 1,148
Implants & Prosthetics Reporting Unit \| Orthodontic and Implant Solutions
Goodwill [Line Items]
Percentage of fair value of reporting unit in excess of carrying amount.	15.00%
Measurement Input, Discount Rate \| Connected Technology Solutions \| Trade Names
Goodwill [Line Items]
Goodwill, measurement input	0.11
Developed technology and patents
Goodwill [Line Items]
Payments to acquire intangible assets			$ 3
Asset acquisition, contingent consideration, liability			$ 17

COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

Changes in Accumulated other comprehensive income (loss) (“AOCI”), net of tax, by component for the three months ended March 31, 2024 and 2023 were as follows:



(in millions)	Foreign Currency Translation Gain (Loss)		Gain (Loss) on Cash Flow Hedges		Gain (Loss) on Net Investment and Fair Value Hedges		Pension Liability Gain (Loss)		Total

Balance, net of tax, at December 31, 2023	$	(473)	$	(13)	$	(107)	$	(43)	$	(636)
Other comprehensive income (loss) before reclassifications and tax impact	(34)				42		—		8
Tax expense	(28)				(10)		—		(38)
Other comprehensive income (loss), net of tax, before reclassifications	(62)		—		32		—		(30)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	—		—		—		—		—
Net increase (decrease) in other comprehensive income	(62)		—		32		—		(30)


Balance, net of tax, at March 31, 2024	$	(535)	$	(13)	$	(75)	$	(43)	$	(666)


(in millions)	Foreign Currency Translation Gain (Loss)		Gain (Loss) on Cash Flow Hedges		Gain (Loss) on Net Investment and Fair Value Hedges		Pension Liability Gain (Loss)		Total

Balance, net of tax, at December 31, 2022	$	(522)	$	(17)	$	(73)	$	(16)	$	(628)
Other comprehensive (loss) income before reclassifications and tax impact	6		(1)		—		—		5
Tax benefit	9		—		—		—		9
Other comprehensive (loss) income, net of tax, before reclassifications	15		(1)		—		—		14
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	—		—		—		—		—
Net (decrease) increase in other comprehensive income	15		(1)		—		—		14
Balance, net of tax, at March 31, 2023	$	(507)	$	(18)	$	(73)	$	(16)	$	(614)

FINANCIAL INSTRUMENTS AND DERIVATIVES - BALANCE SHEET OFFSETTING (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Assets
Gross Amounts Recognized	$ 21	$ 16
Gross Amount Offset in the Consolidated Balance Sheets	0	0
Net Amounts Presented in the Consolidated Balance Sheets	21	16
Financial Instruments	(13)	(9)
Cash Collateral Received/Pledged	0	0
Net Amount	8	7
Liabilities
Gross Amounts Recognized	38	84
Gross Amount Offset in the Consolidated Balance Sheets	0	0
Net Amounts Presented in the Consolidated Balance Sheets	38	84
Financial Instruments	(13)	(9)
Cash Collateral Received/Pledged	0	0
Net Amount	25	75
Foreign exchange forward contracts
Assets
Gross Amounts Recognized	10	8
Gross Amount Offset in the Consolidated Balance Sheets	0	0
Net Amounts Presented in the Consolidated Balance Sheets	10	8
Financial Instruments	(8)	(5)
Cash Collateral Received/Pledged	0	0
Net Amount	2	3
Liabilities
Gross Amounts Recognized	15	56
Gross Amount Offset in the Consolidated Balance Sheets	0	0
Net Amounts Presented in the Consolidated Balance Sheets	15	56
Financial Instruments	(8)	(7)
Cash Collateral Received/Pledged	0	0
Net Amount	7	49
Cross currency basis swaps
Assets
Gross Amounts Recognized	11	8
Gross Amount Offset in the Consolidated Balance Sheets	0	0
Net Amounts Presented in the Consolidated Balance Sheets	11	8
Financial Instruments	(5)	(4)
Cash Collateral Received/Pledged	0	0
Net Amount	6	4
Interest rate swaps
Liabilities
Gross Amounts Recognized	23	28
Gross Amount Offset in the Consolidated Balance Sheets	0	0
Net Amounts Presented in the Consolidated Balance Sheets	23	28
Financial Instruments	(5)	(2)
Cash Collateral Received/Pledged	0	0
Net Amount	$ 18	$ 26

FAIR VALUE MEASUREMENT (Tables)

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities at Fair Value

The Company’s financial assets and liabilities set forth by level within the fair value hierarchy that were accounted for at fair value on a recurring basis were as follows:



	March 31, 2024
(in millions)	Total		Level 1		Level 2		Level 3

Assets



Cross currency basis swaps	$	11	$	—	$	11	$	—
Foreign exchange forward contracts	9		—		9		—

Total assets	$	20	$	—	$	20	$	—

Liabilities
Interest rate swaps	$	23	$	—	$	23	$	—


Foreign exchange forward contracts	14		—		14		—

Contingent considerations on acquisitions	4		—		—		4
Total liabilities	$	41	$	—	$	37	$	4



	December 31, 2023
(in millions)	Total		Level 1		Level 2		Level 3

Assets




Cross currency basis swaps	$	8	$	—	$	8	$	—
Foreign exchange forward contracts	8		—		8		—

Total assets	$	16	$	—	$	16	$	—

Liabilities
Interest rate swaps	$	28	$	—	$	28	$	—


Foreign exchange forward contracts	56		—		56		—

Contingent considerations on acquisitions	4		—		—		4

Total liabilities	$	88	$	—	$	84	$	4

RESTRUCTURING AND OTHER COSTS (Tables)

3 Months Ended

Mar. 31, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

Restructuring and other costs for the three months ended March 31, 2024 and 2023 were recorded in the Consolidated Statements of Operations as follows:


Affected Line Item	Three Months Ended
(in millions)		2024		2023

Cost of products sold		$	—	$	4
Selling, general, and administrative expenses		3		—
Restructuring and other costs		1		59

Total restructuring and other costs		$	4	$	63

Activity in the Company’s restructuring accruals at March 31, 2024 was as follows:


	Severance
(in millions)	2022 and Prior Plans		2023 Plan		Total

Balance at December 31, 2023	$	2	$	37	$	39
Provisions	1		2		3
Amounts applied	—		(11)		(11)
Change in estimates	—		(2)		(2)
Balance at March 31, 2024	$	3	$	26	$	29


	Other Restructuring Costs
(in millions)	2022 and Prior Plans		2023 Plan		Total

Balance at December 31, 2023	$	1	$	—	$	1
Provisions	—		1		1
Amounts applied	—		(1)		(1)

Balance at March 31, 2024	$	1	$	—	$	1

Schedule of Cumulative Amounts for the Provisions and Adjustments and Amounts Applied for All the Plans by Segment

The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:


(in millions)	December 31, 2023		Provisions		Amounts Applied		Change in Estimates		March 31, 2024

Connected Technology Solutions	$	13	$	1	$	(7)	$	(2)	$	5
Essential Dental Solutions	17		1		(2)		—		16
Orthodontic and Implant Solutions	9		—		(2)		—		7
Wellspect Healthcare	1		—		—		—		1
All Other	—		2		(1)		—		1
Total	$	40	$	4	$	(12)	$	(2)	$	30

STOCK COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended
STOCK COMPENSATION (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation expense	$ 11	$ 17
Related deferred income tax benefit	2	2
Cost of products sold
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation expense	1	1
Selling, general, and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation expense	10	13
Research and development expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation expense	0	1
Restructuring and other costs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation expense	$ 0	$ 2

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (c)(2)(iii)(01)
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Section 50
-Paragraph 2
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

FAIR VALUE MEASUREMENT

3 Months Ended

Mar. 31, 2024

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

The estimated fair and carrying values of the Company's total debt were $1,972 million and $2,090 million, respectively, at March 31, 2024. At December 31, 2023, the estimated fair and carrying values were $2,018 million and $2,118 million, respectively. The fair value of long-term debt is determined by discounting future cash flows using interest rates available at March 31, 2024 and December 31, 2023 and interest rates for companies with similar credit ratings for issuances with similar terms and maturities. It is considered a Level 2 fair value measurement for disclosure purposes.

Assets and liabilities measured at fair value on a recurring basis

The Company’s financial assets and liabilities set forth by level within the fair value hierarchy that were accounted for at fair value on a recurring basis were as follows:



	March 31, 2024
(in millions)	Total		Level 1		Level 2		Level 3

Assets



Cross currency basis swaps	$	11	$	—	$	11	$	—
Foreign exchange forward contracts	9		—		9		—

Total assets	$	20	$	—	$	20	$	—

Liabilities
Interest rate swaps	$	23	$	—	$	23	$	—


Foreign exchange forward contracts	14		—		14		—

Contingent considerations on acquisitions	4		—		—		4
Total liabilities	$	41	$	—	$	37	$	4



	December 31, 2023
(in millions)	Total		Level 1		Level 2		Level 3

Assets




Cross currency basis swaps	$	8	$	—	$	8	$	—
Foreign exchange forward contracts	8		—		8		—

Total assets	$	16	$	—	$	16	$	—

Liabilities
Interest rate swaps	$	28	$	—	$	28	$	—


Foreign exchange forward contracts	56		—		56		—

Contingent considerations on acquisitions	4		—		—		4

Total liabilities	$	88	$	—	$	84	$	4

Derivative valuations are based on observable inputs to the valuation model including interest rates, foreign currency exchange rates, and credit risks. The Company utilizes interest rate swaps and foreign exchange forward contracts that are considered cash flow hedges or fair value hedges. In addition, at times, the Company employs certain cross currency interest rate swaps and forward exchange forward contracts that are considered hedges of net investment in foreign operations.

There were no transfers between fair value measurement levels during the three months ended March 31, 2024.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

GOODWILL AND INTANGIBLE ASSETS - RECONCILIATION OF CHANGES IN GOODWILL (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Goodwill [Roll Forward]
Goodwill	$ 2,400	$ 2,729
Accumulated impairment losses	0	(291)
Goodwill, net, beginning of the year	2,438
Impairment	0
Foreign Currency Translation	(38)
Goodwill, net, end of the year	2,400
Connected Technology Solutions
Goodwill [Roll Forward]
Goodwill	291	291
Accumulated impairment losses	(291)	(291)
Goodwill, net, beginning of the year	0
Impairment	0
Foreign Currency Translation	0
Goodwill, net, end of the year	0
Essential Dental Solutions
Goodwill [Roll Forward]
Goodwill	835	840
Accumulated impairment losses	0	0
Goodwill, net, beginning of the year	840
Impairment	0
Foreign Currency Translation	(5)
Goodwill, net, end of the year	835
Orthodontic and Implant Solutions
Goodwill [Roll Forward]
Goodwill	1,293	1,323
Accumulated impairment losses	0	0
Goodwill, net, beginning of the year	1,323
Impairment	0
Foreign Currency Translation	(30)
Goodwill, net, end of the year	1,293
Wellspect Healthcare
Goodwill [Roll Forward]
Goodwill	272	275
Accumulated impairment losses	0	$ 0
Goodwill, net, beginning of the year	275
Impairment	0
Foreign Currency Translation	(3)
Goodwill, net, end of the year	$ 272

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Current Assets:
Cash and cash equivalents	$ 291	$ 334
Accounts and notes receivable-trade, net	656	695
Inventories, net	613	624
Prepaid expenses and other current assets	342	320
Total Current Assets	1,902	1,973
Property, plant, and equipment, net	782	800
Operating lease right-of-use assets, net	171	178
Identifiable intangible assets, net	1,618	1,705
Goodwill	2,400	2,438
Other noncurrent assets	250	276
Total Assets	7,123	7,370
Current Liabilities:
Accounts payable	279	305
Accrued liabilities	681	749
Income taxes payable	27	49
Notes payable and current portion of long-term debt	343	322
Total Current Liabilities	1,330	1,425
Long-term debt	1,747	1,796
Operating lease liabilities	120	125
Deferred income taxes	214	228
Other noncurrent liabilities	454	502
Total Liabilities	3,865	4,076
Commitments and contingencies (Note 14)
Equity:
Preferred stock, $1.00 par value; 0.25 million shares authorized; no shares issued	0	0
Common stock, $0.01 par value; 400.0 million shares authorized, and 264.5 million shares issued at March 31, 2024 and December 31, 2023, 211.8 million and 215.3 million shares outstanding at March 31, 2024 and December 31, 2023	3	3
Capital in excess of par value	6,639	6,643
Retained earnings	190	205
Accumulated other comprehensive loss	(666)	(636)
Treasury stock, at cost, 56.9 million and 57.3 million shares at March 31, 2024 and December 31, 2023, respectively	(2,908)	(2,922)
Total Dentsply Sirona Equity	3,258	3,293
Noncontrolling interests	0	1
Total Equity	3,258	3,294
Total Liabilities and Equity	$ 7,123	$ 7,370

COMPREHENSIVE INCOME (LOSS) - BALANCES INCLUDED IN AOCI, NET OF TAX, IN THE CONSOLIDATED BALANCE SHEETS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	$ 3,294	$ 3,812
Other comprehensive income (loss) before reclassifications and tax impact	8	5
Tax (expense) benefit	(38)	9
Other comprehensive income (loss), net of tax, before reclassifications	(30)	14
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Total other comprehensive (loss) income, net of tax	(30)	14
Ending Balance	3,258	3,638
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(636)	(628)
Total other comprehensive (loss) income, net of tax	(30)	14
Ending Balance	(666)	(614)
Foreign Currency Translation Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(473)	(522)
Other comprehensive income (loss) before reclassifications and tax impact	(34)	6
Tax (expense) benefit	(28)	9
Other comprehensive income (loss), net of tax, before reclassifications	(62)	15
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Total other comprehensive (loss) income, net of tax	(62)	15
Ending Balance	(535)	(507)
Gain (Loss) on Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(13)	(17)
Other comprehensive income (loss) before reclassifications and tax impact		(1)
Tax (expense) benefit		0
Other comprehensive income (loss), net of tax, before reclassifications	0	(1)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Total other comprehensive (loss) income, net of tax	0	(1)
Ending Balance	(13)	(18)
Gain (Loss) on Net Investment and Fair Value Hedges
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(107)	(73)
Other comprehensive income (loss) before reclassifications and tax impact	42	0
Tax (expense) benefit	(10)	0
Other comprehensive income (loss), net of tax, before reclassifications	32	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Total other comprehensive (loss) income, net of tax	32	0
Ending Balance	(75)	(73)
Pension Liability Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(43)	(16)
Other comprehensive income (loss) before reclassifications and tax impact	0	0
Tax (expense) benefit	0	0
Other comprehensive income (loss), net of tax, before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Total other comprehensive (loss) income, net of tax	0	0
Ending Balance	$ (43)	$ (16)

RESTRUCTURING AND OTHER COSTS - RESTRUCTURING ACCURALS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 40
Provisions	1	$ 59
Amounts applied	(12)
Change in estimates	(2)
Ending Balance	30
Severance
Restructuring Reserve [Roll Forward]
Beginning Balance	39
Provisions	3
Amounts applied	(11)
Change in estimates	(2)
Ending Balance	29
Severance \| 2022 and Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	2
Provisions	1
Amounts applied	0
Change in estimates	0
Ending Balance	3
Severance \| 2023 Plan
Restructuring Reserve [Roll Forward]
Beginning Balance	37
Provisions	2
Amounts applied	(11)
Change in estimates	(2)
Ending Balance	26
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning Balance	1
Provisions	1
Amounts applied	(1)
Ending Balance	1
Other Restructuring Costs \| 2022 and Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	1
Provisions	0
Amounts applied	0
Ending Balance	1
Other Restructuring Costs \| 2023 Plan
Restructuring Reserve [Roll Forward]
Beginning Balance	0
Provisions	1
Amounts applied	(1)
Ending Balance	$ 0

INVENTORIES

3 Months Ended

Mar. 31, 2024

Inventory Disclosure [Abstract]

INVENTORIES

Inventories, net were as follows:


(in millions)	March 31, 2024		December 31, 2023

Raw materials and supplies	$	174	$	185
Work-in-process	75		77
Finished goods	364		362
Inventories, net	$	613	$	624

The Company's inventory reserve was $107 million at both March 31, 2024 and December 31, 2023. Inventories are stated at the lower of cost and net realizable value.

REVENUE - SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Total net sales	$ 953	$ 978
Connected Technology Solutions
Disaggregation of Revenue [Line Items]
Total net sales	247	265
Essential Dental Solutions
Disaggregation of Revenue [Line Items]
Total net sales	364	386
Orthodontic and Implant Solutions
Disaggregation of Revenue [Line Items]
Total net sales	271	259
Wellspect Healthcare
Disaggregation of Revenue [Line Items]
Total net sales	71	68
Equipment & Instruments \| Connected Technology Solutions
Disaggregation of Revenue [Line Items]
Total net sales	125	152
CAD/CAM \| Connected Technology Solutions
Disaggregation of Revenue [Line Items]
Total net sales	122	113
Orthodontics \| Orthodontic and Implant Solutions
Disaggregation of Revenue [Line Items]
Total net sales	98	86
Implants & Prosthetics \| Orthodontic and Implant Solutions
Disaggregation of Revenue [Line Items]
Total net sales	$ 173	$ 173

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.16	$ 0.14

SEGMENT INFORMATION - SEGMENT ADJUSTED OPERATING INCOME (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment adjusted operating income	$ 42	$ (2)
Intangible asset impairments	6	0
Restructuring and other costs	1	59
Other (income) expense, net	(7)	6
Amortization of intangible assets	54	53
Income (loss) before income taxes	31	(28)
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment adjusted operating income	182	198
Operating Segments \| Connected Technology Solutions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment adjusted operating income	2	6
Operating Segments \| Essential Dental Solutions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment adjusted operating income	115	125
Operating Segments \| Orthodontic and Implant Solutions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment adjusted operating income	42	49
Operating Segments \| Wellspect Healthcare
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment adjusted operating income	23	18
All Other
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
All other	79	88
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Intangible asset impairments	6	0
Restructuring and other costs	1	59
Interest expense, net	18	20
Other (income) expense, net	(7)	6
Amortization of intangible assets	$ 54	$ 53

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Contingencies

On December 19, 2018, a putative class action was filed in the U.S. District Court for the Eastern District of New York against the Company and certain individual defendants. The plaintiff claims that the Company, and certain individual defendants, violated U.S. securities laws by making material misrepresentations and omitting required information in the December 4, 2015 registration statement filed with the SEC in connection with the 2016 merger of Sirona Dental Systems Inc. (“Sirona”) with DENTSPLY International Inc. (the “Merger”) and that the defendants failed to disclose, among other things, that a distributor had purchased excessive inventory of legacy Sirona products and that three distributors of the Company’s products had been engaging in anticompetitive conduct. In addition, the plaintiff alleges that the defendants violated U.S. securities laws by making false and misleading statements in quarterly and annual reports and other public statements between February 20, 2014, and August 7, 2018. The plaintiff asserts claims on behalf of a putative class consisting of (a) all purchasers of the Company's stock during the period from February 20, 2014 through August 7, 2018 and (b) former shareholders of Sirona who exchanged their shares of Sirona stock for shares of the Company's stock in the Merger. The Company moved to dismiss the amended complaint on August 15, 2019. The plaintiff filed its second amended complaint on January 22, 2021, and the Company filed a motion to dismiss the second amended complaint on March 8, 2021, with briefing on the motion fully submitted on May 21, 2021. The Company’s motion to dismiss was denied in a ruling by the Court on March 29, 2023 and the Company’s answer to the second amended complaint was filed on May 12, 2023. On September 29, 2023, the plaintiff filed a motion for class certification. The Company opposition to the plaintiff's motion for class certification was filed on February 8, 2024, with briefing on the plaintiff's motion to be fully completed by May 10, 2024.

On June 2, 2022, the Company was named as a defendant in a putative class action filed in the U.S. District Court for the Southern District of Ohio captioned City of Miami General Employees’ & Sanitation Employees’ Retirement Trust v. Casey, Jr. et al., No. 2:22-cv-02371, and on July 28, 2022, the Company was named as a defendant in a putative class action filed in the U.S. District Court for the Southern District of New York captioned San Antonio Fire and Police Pension Fund v. Dentsply Sirona Inc. et al., No. 1:22-cv-06339 (together, the “Securities Litigation”). The complaints in the Securities Litigation are substantially similar and both allege that, during the period from June 9, 2021 through May 9, 2022, the Company, Mr. Donald M. Casey Jr., the Company’s former Chief Executive Officer, and Mr. Jorge Gomez, the Company’s former Chief Financial Officer, violated U.S. securities laws by, among other things, making materially false and misleading statements or omissions, including regarding the manner in which the Company recognized revenue tied to distributor rebate and incentive programs. On March 27, 2023, the Court in the Southern District of Ohio ordered the transfer of the putative class action to the Southern District of New York (the “Court”). On June 1, 2023, the Court consolidated the two separate actions under case No. 1:22-cv-06339 and appointed the City of Birmingham Retirement and Relief System, the El Paso Firemen & Policemen’s Pension Fund, and the Wayne County Employees’ Retirement System as Lead Plaintiffs for the putative class. Lead Plaintiffs filed an amended class action complaint on July 28, 2023 (the “Amended Complaint”). In addition to asserting the same claims against the Company, Mr. Casey, and Mr. Gomez, the Amended Complaint added the Company’s former Chief Accounting Officer, Mr. Ranjit S. Chadha, as a defendant (collectively, “Defendants”). On October 10, 2023, Defendants filed a motion to dismiss the Amended Complaint. Lead Plaintiffs’ opposition to Defendants’ motion to dismiss was filed on December 8, 2023, and Defendants’ reply was filed on January 8, 2024. The motion to dismiss was granted as to Mr. Chadha and granted in part and denied in part as to the Company, Mr. Casey, and Mr. Gomez in a ruling by the Court on May 1, 2024.

In addition to the Securities Litigation, as previously disclosed, the Company voluntarily contacted the SEC following the Company’s announcement on May 10, 2022 of the Audit and Finance Committee’s internal investigation. The Company continues to cooperate with the SEC regarding this matter.

Separately, on July 13, 2023, Dentsply Sirona stockholder George Presura filed a shareholder derivative suit in the Delaware Court of Chancery captioned George Presura, Derivatively on Behalf of Nominal Defendant Dentsply Sirona Inc. v. Donald M. Casey Jr. et al. and Dentsply Sirona, Inc., No. 2023-0708-NAC (the “Presura Derivative Litigation”). The complaint, filed derivatively on behalf of the Company, asserts claims against current and former members of the Company’s Board of Directors and current and former executive officers, including Messrs. Casey and Gomez. The derivative complaint in this case contains allegations similar to those in the Securities Litigation, and it alleges that during the period from June 9, 2021 through July 13, 2023, various of the defendants breached fiduciary duties, committed corporate waste, and misappropriated information to conduct insider trading by making materially false and misleading statements or omissions regarding the Company’s recognition of revenue tied to distributor rebate and incentive programs and distributor inventory levels. On August 4, 2023, the Delaware Court of Chancery stayed the Presura Derivative Litigation until the earlier of public announcement of a settlement of the Securities Litigation or resolution of the pending motion to dismiss in the Securities Litigation.

Additionally, on March 26, 2024, Dentsply Sirona stockholder Calvin Snee filed a shareholder derivative suit in the Delaware Court of Chancery captioned Calvin Snee, derivatively on behalf of Dentsply Sirona Inc. v. Donald M. Casey Jr., et al. and Dentsply Sirona Inc, No. 2024-0308 (the “Snee Derivative Litigation”). The complaint, filed derivatively on behalf of the Company, asserts claims against current and former members of the Company’s Board of Directors and current and former executive officers, including Messrs. Casey and Gomez. The derivative complaint in this case contains allegations similar to those in the Presura Derivative Litigation and the Securities Litigation, and it alleges that beginning in 2021, various of the defendants breached fiduciary duties, misappropriated information to conduct insider trading, and were unjustly enriched by making materially false and misleading statements or omissions regarding the Company’s recognition of revenue tied to distributor rebate and incentive programs and distributor inventory levels.

On April 30, 2024, the Company and the plaintiffs in the Presura Derivative Litigation and Snee Derivative Litigation, filed a joint request in the Delaware Court of Chancery to consolidate and stay both cases until the earlier of public announcement of a settlement of the Securities Litigation or resolution of the pending motion to dismiss in the Securities Litigation. The request is pending.

On March 21, 2023, Mr. Carlo Gobbetti filed a claim in the Milan Chamber of Arbitration against Dentsply Sirona Italia S.r.l. (“DSI”), Italy, a wholly owned subsidiary of the Company, seeking a total of €28 million for the alleged failure to pay a portion of the purchase price pursuant to a Share Purchase Agreement, dated October 8, 2012 (the “SPA”), in which Sirona Dental Systems, S.r.l., which at the time of execution of the SPA was a wholly-owned subsidiary of Sirona Dental Systems, Inc., acquired all of the shares of MHT S.p.A., an Italian corporation, from Mr. Gobbetti, and various other sellers. Sirona Dental Systems S.r.l. merged into Dentsply Italia S.r.l. in 2018 (the surviving entity is now Dentsply Sirona Italia S.r.l.). In connection with the closing of that transaction, SIRONA Dental Systems GmbH paid an amount equal to €7 million into an escrow account (the “Escrow Account”). The proceeds of the Escrow Account were to be released to Mr. Gobbetti and the other sellers upon the satisfaction of certain conditions, including the delivery by July 2013 of a new prototype of an MHT S.p.A. camera which had to meet certain specifications. Mr. Gobbetti claims that he is entitled to receive the €7 million outstanding balance of the purchase price under the SPA, plus €21 million for damages incurred as a consequence of the failure to make the payment. Mr. Gobbetti claims that he has a right to receive the full purchase price under the SPA even if the conditions set out in the SPA to deliver a prototype of the MHT S.p.A. camera by July 2013 were not met. On May 15, 2023, DSI filed its initial statement of defense denying that Mr. Gobbetti and the other sellers were entitled to receive the funds deposited in the Escrow Account and further disputing the allegations. Following the constitution of the arbitral tribunal, hearings were held on September 13, 2023 and January 19, 2024, to illustrate and discuss their respective positions. The parties were also permitted to further develop their arguments in one additional round of defensive briefs. On January 29, 2024, the parties filed a statement setting out their final pleadings. The Arbitral Court eventually decided that the procedural issues raised by DSI (jurisdiction, capacity to be sued) will be considered together with the merits and granted the parties final deadlines to file their respective final briefs (March 29, 2024) and replies (April 15, 2024). Such filings have been completed and the next step is the final hearing for discussion scheduled for May 8, 2024.

Except as noted above, no specific amounts of damages have been alleged in these lawsuits. The Company will continue to incur legal fees in connection with these pending cases, including expenses for the reimbursement of legal fees of present and former officers and directors under indemnification obligations. The expense of continuing to defend such litigation may be significant. The Company intends to defend these lawsuits vigorously, but there can be no assurance that the Company will be successful in any defense. If any of the lawsuits are decided adversely, the Company may be liable for significant damages directly or under its indemnification obligations, which could adversely affect the Company's business, results of operations and cash flows. At this stage, the Company is unable to assess whether any material loss or adverse effect is reasonably possible as a result of these lawsuits or estimate the range of any potential loss.

The Internal Revenue Service (“IRS”) is conducting an examination of the Company's U.S. federal income tax returns for the tax years 2015 and 2016. The Company received a Notice of Proposed Adjustment in April 2023 and a Revenue Agent Report in January 2024 from the IRS examination team proposing an adjustment related to an internal reorganization completed in 2016 with respect to the integration of certain operations of Sirona Dental Systems, Inc. following its acquisition in 2016. Although the proposed adjustment does not result in any additional federal income tax liability for the internal reorganization, if sustained, the proposed adjustment would result in the Company owing additional federal income taxes on a distribution of $451 million related to a stock redemption that occurred after the internal reorganization was completed in 2016. The amount of additional federal income taxes due for 2016 is approximately $2 million, excluding interest. The proposed adjustment, if sustained, would also result in a loss of foreign tax credits carried forward to later tax years. The Company believes that it accurately reported the federal income tax consequences of the internal restructuring and stock redemption in its tax returns and in April 2024, submitted an administrative protest with the IRS Independent Office of Appeals contesting the examination team’s proposed adjustments. The Company intends to vigorously defend its reported positions and believes that it is more likely than not that its positions will be sustained. The Company has not accrued a liability relating to the proposed tax adjustments. However, the outcome of this dispute involves a number of uncertainties, including those relating to the application of the Internal Revenue Code and other federal income tax authorities and judicial precedent. Accordingly, there can be no assurance that the dispute with the IRS will be resolved favorably.

The Company intends to vigorously defend its positions and pursue related appeals in the above-described pending matters.

In addition to the matters disclosed above, the Company is, from time to time, subject to a variety of litigation and similar proceedings incidental to its business. These legal matters primarily involve claims for damages arising out of the use of the Company’s products and services and claims relating to intellectual property matters including patent infringement, employment matters, tax matters, commercial disputes, competition and sales and trading practices, personal injury, and insurance coverage. The Company may also become subject to lawsuits as a result of past or future acquisitions or as a result of liabilities retained from, or representations, warranties or indemnities provided in connection with, divested businesses. Some of these lawsuits may include claims for punitive and consequential, as well as compensatory, damages. Except as otherwise noted, the Company generally cannot predict what the eventual outcome of the above described pending matters will be, what the timing of the ultimate resolution of these matters will be, or what the eventual loss, fines or penalties related to each pending matter may be. Based upon the Company’s experience, current information, and applicable law, it does not believe that these proceedings and claims will have a material adverse effect on its consolidated results of operations, financial position, or liquidity. However, in the event of unexpected further developments, it is possible that the ultimate resolution of these matters, or other similar matters, if unfavorable, may be materially adverse to the Company’s business, financial condition, results of operations, or liquidity.

While the Company maintains general, product, property, workers’ compensation, automobile, cargo, aviation, crime, fiduciary and directors’ and officers’ liability insurance up to certain limits that cover certain of these claims, this insurance may be insufficient or unavailable to cover such losses. In addition, while the Company believes it is entitled to indemnification from third parties for some of these claims, these rights may also be insufficient or unavailable to cover such losses.

Commitments

Purchase Commitments

The Company has certain non-cancelable future commitments primarily related to long-term supply contracts for key components and raw materials. At March 31, 2024, non-cancelable purchase commitments were as follows:


(in millions)



2024	$	185
2025	104
2026	51
2027	29
2028	32
Thereafter	—
Total	$	401

The above information should be read in conjunction with Part II, Item 7 “Contractual Obligations” and Part II, Item 8, Note 21, Commitments and Contingencies, in our 2023 Form 10-K.

The table above includes commitments under our agreement with a cloud services provider supporting our digital platform which requires us to make minimum purchases totaling $98 million through 2028.

Off-Balance Sheet Arrangements

As of March 31, 2024, we had no material off-balance sheet arrangements that have, or are reasonably likely to have, a current or future material effect on our consolidated financial condition, results of operations, liquidity, capital expenditures or capital resources other than certain items disclosed in the sections above.

Indemnification

In the normal course of business to facilitate the sale of our products and services, we indemnify certain parties, including customers, vendors, lessors, service providers, and others, with respect to certain matters, including, but not limited to, services to be provided by or for us, and intellectual property infringement claims made by third parties. In addition, we have entered into indemnification agreements with our directors and our executive officers that will require us, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors or officers. Several of these agreements limit the time within which an indemnification claim can be made and the amount of the claim.

It is not possible to make a reasonable estimate of the maximum potential amount of indemnification under these indemnification agreements due to the unique facts and circumstances involved in each particular agreement. Additionally, we have a limited history of prior indemnification claims and the payments we have made under such agreements have not had a material effect on our results of operations, cash flows or financial position. As of March 31, 2024, we did not have any material indemnification claims that were probable or reasonably possible. However, to the extent that valid indemnification claims arise in the future, future payments by us could be significant and could have a material adverse effect on our results of operations or cash flows in a particular period.

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Company’s Segment Information

The Company’s segment information for the three months ended March 31, 2024 and 2023 was as follows:

Net Sales


	Three Months Ended
(in millions)	2024		2023

Connected Technology Solutions	$	247	$	265
Essential Dental Solutions	364		386
Orthodontic and Implant Solutions	271		259
Wellspect Healthcare	71		68
Total net sales	$	953	$	978

Schedule of Segment Adjusted Operating Income

Segment Adjusted Operating Income


	Three Months Ended
(in millions)	2024		2023

Connected Technology Solutions	$	2	$	6
Essential Dental Solutions	115		125
Orthodontic and Implant Solutions	42		49
Wellspect Healthcare	23		18
Segment adjusted operating income	182		198

Reconciling items expense (income):
All other (a)	79		88
Intangible asset impairments	6		—
Restructuring and other costs	1		59
Interest expense, net	18		20

Other (income) expense, net	(7)		6
Amortization of intangible assets	54		53
Income (loss) before income taxes	$	31	$	(28)

(a) Includes unassigned corporate headquarters costs.

FINANCING ARRANGEMENTS	3 Months Ended
FINANCING ARRANGEMENTS	Mar. 31, 2024
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS The Company has a five-year senior unsecured multi-currency revolving facility, for an aggregate principal amount of $700 million, that expires on May 12, 2028. The Company also has a $500 million commercial paper program. The $700 million multi-currency revolving credit facility serves as a back-up to the commercial paper facility, resulting in an aggregate of $700 million as the total available credit under the commercial paper facility and the multi-currency revolving credit facility. The Company had outstanding borrowings of $249 million and $225 million under the commercial paper facility at March 31, 2024 and December 31, 2023, respectively, and no outstanding borrowings under the multi-currency revolving credit facility. The Company also has access to $43 million in uncommitted short-term financing available under lines of credit from various financial institutions, which is reduced by other outstanding short-term borrowings of $19 million. At March 31, 2024, the weighted-average interest rate for short-term debt was 5.6%. At March 31, 2024, the Company had $475 million of borrowings available under lines of credit, including lines available under its short-term arrangements and revolving credit facility. The Company’s revolving credit facility, term loans, and senior notes contain certain affirmative and negative debt covenants relating to the Company's operations and financial condition. At March 31, 2024, the Company was in compliance with all debt covenants. Interest expense, net includes interest income of $5 million and $4 million for the three months ended March 31, 2024 and 2023, respectively, primarily relating to interest-bearing cash equivalents and customer financing for our direct-to-consumer aligner solutions.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
BUSINESS AND BASIS OF PRESENTATION	Mar. 31, 2024
Accounting Policies [Abstract]
BUSINESS AND BASIS OF PRESENTATION	BUSINESS AND BASIS OF PRESENTATION Basis of Presentation The accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement of the results for interim periods have been included. Results for interim periods should not be considered indicative of results for a full year. These financial statements and related notes contain the accounts of DENTSPLY SIRONA Inc. and subsidiaries (“Dentsply Sirona” or the “Company”) on a consolidated basis and should be read in conjunction with the consolidated financial statements and notes included in the Company’s most recent Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission on February 29, 2024 (the “2023 Form 10-K”). Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of Net sales and expense during the reporting period. Actual results could differ materially from those estimates. Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which requires public entities to disclose information about significant expenses in their reportable segment results on both an interim and annual basis. Public entities are required to disclose significant expense categories and amounts for each reportable segment. Significant expense categories are derived from expenses that are regularly reported to an entity’s chief operating decision-maker (“CODM”) and included in a segment’s reported measures of profit or loss. Public entities are also required to disclose the title and position of the CODM and explain how the CODM uses the reported measures of profit or loss to assess segment performance. This standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 and early adoption is permitted and should be applied retrospectively for all prior periods presented in the consolidated financial statements. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires public entities to disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid on an annual basis. The amendment in the ASU is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this update are effective for annual periods beginning after December 15, 2024, and early adoption is permitted and should be applied prospectively. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures. Seasonality Our business is subject to quarterly fluctuations in demand due to price changes, marketing and promotional programs, management of inventory levels by distributors and other customers, and implementation of strategic initiatives which may impact sales levels in any given period. Demand can also fluctuate based on the timing of dental tradeshows, new product introductions, and variability in dental patient traffic, which can be exacerbated by seasonal or severe weather patterns, demographic disruptions, macroeconomic conditions, or other factors. Some dental practices in certain countries may also delay purchasing equipment and restocking consumables until year-end due to tax or other financial planning reasons which can impact the timing of our consolidated net sales, net income and cash flows. Sales for the industry and the Company are generally strongest in the second and fourth quarters and weaker in the first and third quarters, due to the effects of the items noted above and due to the impact of holidays and vacations, particularly throughout Europe. Because of the seasonal nature of our business, the results of operations for any fiscal quarter will not necessarily be indicative of results to be expected for other quarters or a full fiscal year.

RESTRUCTURING AND OTHER COSTS

3 Months Ended

Mar. 31, 2024

Restructuring and Related Activities [Abstract]

RESTRUCTURING AND OTHER COSTS

Restructuring and other costs for the three months ended March 31, 2024 and 2023 were recorded in the Consolidated Statements of Operations as follows:


Affected Line Item	Three Months Ended
(in millions)		2024		2023

Cost of products sold		$	—	$	4
Selling, general, and administrative expenses		3		—
Restructuring and other costs		1		59

Total restructuring and other costs		$	4	$	63

Restructuring and other costs of $1 million recorded in the first three months of 2024 consisted primarily of employee severance benefits and other restructuring costs related to the plan approved by the Board of Directors of the Company on February 14, 2023. This plan seeks to restructure the Company’s business to improve operational performance and drive shareholder value creation through a new operating model with four operating segments, optimization of central functions and overall management infrastructure, and other efforts aimed at cost savings. The restructuring plan anticipates a reduction in the Company’s global workforce of approximately 8% to 10%, subject to co-determination processes with employee representative groups in countries where required, which processes are now substantially complete. The Company expects to incur between $115 million and $135 million in one-time charges, comprising $80 million to $100 million in restructuring expenditures and charges, primarily related to employee transition, severance payments, employee benefits and facility closure costs, and $35 million in other non-recurring costs which mostly consist of consulting, legal and other professional service fees. The plan is expected to be substantially completed in 2024. The estimates of these charges and their timing are subject to several assumptions, including local law requirements in various jurisdictions and co-determination aspects in countries where required. Actual amounts may differ materially from estimates. In addition, the Company may incur other charges or cash expenditures in connection with this plan which are not currently contemplated.

The liabilities associated with the Company's restructuring plans are recorded in Accrued liabilities and Other noncurrent liabilities in the Consolidated Balance Sheets. Activity in the Company’s restructuring accruals at March 31, 2024 was as follows:


	Severance
(in millions)	2022 and Prior Plans		2023 Plan		Total

Balance at December 31, 2023	$	2	$	37	$	39
Provisions	1		2		3
Amounts applied	—		(11)		(11)
Change in estimates	—		(2)		(2)
Balance at March 31, 2024	$	3	$	26	$	29


	Other Restructuring Costs
(in millions)	2022 and Prior Plans		2023 Plan		Total

Balance at December 31, 2023	$	1	$	—	$	1
Provisions	—		1		1
Amounts applied	—		(1)		(1)

Balance at March 31, 2024	$	1	$	—	$	1

The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:


(in millions)	December 31, 2023		Provisions		Amounts Applied		Change in Estimates		March 31, 2024

Connected Technology Solutions	$	13	$	1	$	(7)	$	(2)	$	5
Essential Dental Solutions	17		1		(2)		—		16
Orthodontic and Implant Solutions	9		—		(2)		—		7
Wellspect Healthcare	1		—		—		—		1
All Other	—		2		(1)		—		1
Total	$	40	$	4	$	(12)	$	(2)	$	30

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net income (loss) attributable to Dentsply Sirona	$ 18	$ (19)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Section S99
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

FINANCIAL INSTRUMENTS AND DERIVATIVES - ADDITIONAL INFORMATION (Details)			2 Months Ended	3 Months Ended		12 Months Ended
	Feb. 13, 2024 USD ($)	May 26, 2020 USD ($)	Aug. 09, 2018 distributor	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)
Derivative [Line Items]
Loss contingency, number of distributors allegedly engaged in anticompetitive conduct \| distributor			3
Net loss on derivative financial instruments				$ (32,000,000)	$ 1,000,000
Designated as Hedging Instrument \| Cash Flow Hedges
Derivative [Line Items]
Derivative, notional amount				$ 10,000,000
Senior Unsecured Notes Maturing June 1, 2030 \| Senior Notes
Derivative [Line Items]
Debt instrument, face amount		$ 750,000,000
Loss on derivative	$ 8,000,000
Foreign exchange forward contracts
Derivative [Line Items]
Derivative, term of contract				18 months
Treasury Lock \| Cash Flow Hedges
Derivative [Line Items]
Repayments of debt		31,000,000
Derivative, notional amount		$ 150,000,000
Long-term debt, term		10 years
Net loss on derivative financial instruments				$ 19,000,000		$ 19,000,000
Cross currency basis swaps \| Designated as Hedging Instrument
Derivative [Line Items]
Cash flow hedge loss to be reclassified within 12 months				$ 3,000,000
Interest rate swaps
Derivative [Line Items]
Payment made to settle variable interest swaps	9,000,000
Interest Rate Swap Maturing June 1, 2026
Derivative [Line Items]
Derivative, notional amount	$ 100,000,000

GOODWILL AND INTANGIBLE ASSETS - IDENTIFIABLE DEFINITE-LIVED AND INDEFINITE-LIVED INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 3,017	$ 3,068
Accumulated Amortization	(1,832)	(1,815)
Net Carrying Amount	1,185	1,253
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived trade names and trademarks	433	452
Total identifiable intangible assets
Gross Carrying Amount	3,450	3,520
Identifiable intangible assets, net	1,618	1,705
Indefinite-lived trade names and trademarks
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived trade names and trademarks	428	447
In-process R&D
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived trade names and trademarks	5	5
Developed technology and patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,667	1,697
Accumulated Amortization	(1,016)	(1,006)
Net Carrying Amount	651	691
Indefinite-lived trade names and trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	270	271
Accumulated Amortization	(104)	(102)
Net Carrying Amount	166	169
Licensing agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	30	30
Accumulated Amortization	(28)	(27)
Net Carrying Amount	2	3
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,050	1,070
Accumulated Amortization	(684)	(680)
Net Carrying Amount	$ 366	$ 390

COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

COMPREHENSIVE INCOME (LOSS)

Changes in Accumulated other comprehensive income (loss) (“AOCI”), net of tax, by component for the three months ended March 31, 2024 and 2023 were as follows:



(in millions)	Foreign Currency Translation Gain (Loss)		Gain (Loss) on Cash Flow Hedges		Gain (Loss) on Net Investment and Fair Value Hedges		Pension Liability Gain (Loss)		Total

Balance, net of tax, at December 31, 2023	$	(473)	$	(13)	$	(107)	$	(43)	$	(636)
Other comprehensive income (loss) before reclassifications and tax impact	(34)				42		—		8
Tax expense	(28)				(10)		—		(38)
Other comprehensive income (loss), net of tax, before reclassifications	(62)		—		32		—		(30)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	—		—		—		—		—
Net increase (decrease) in other comprehensive income	(62)		—		32		—		(30)


Balance, net of tax, at March 31, 2024	$	(535)	$	(13)	$	(75)	$	(43)	$	(666)


(in millions)	Foreign Currency Translation Gain (Loss)		Gain (Loss) on Cash Flow Hedges		Gain (Loss) on Net Investment and Fair Value Hedges		Pension Liability Gain (Loss)		Total

Balance, net of tax, at December 31, 2022	$	(522)	$	(17)	$	(73)	$	(16)	$	(628)
Other comprehensive (loss) income before reclassifications and tax impact	6		(1)		—		—		5
Tax benefit	9		—		—		—		9
Other comprehensive (loss) income, net of tax, before reclassifications	15		(1)		—		—		14
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	—		—		—		—		—
Net (decrease) increase in other comprehensive income	15		(1)		—		—		14
Balance, net of tax, at March 31, 2023	$	(507)	$	(18)	$	(73)	$	(16)	$	(614)

At March 31, 2024 and December 31, 2023, the cumulative tax adjustments were $128 million and $166 million, respectively, primarily related to foreign currency translation adjustments.

The cumulative foreign currency translation adjustments included translation losses of $452 million and $360 million at March 31, 2024 and December 31, 2023, respectively, and cumulative losses on loans designated as hedges of net investments of $83 million and $113 million, respectively.

Reclassifications out of AOCI to the Consolidated Statements of Operations for the three months ended March 31, 2024 and 2023 were not significant.

EARNINGS (LOSS) PER COMMON SHARE - ADDITIONAL INFORMATION (Details) - USD ($)	Mar. 31, 2024	Nov. 07, 2023
Earnings Per Share [Abstract]
Stock repurchase program, authorized amount		$ 1,000,000,000
Stock repurchase program, remaining authorized repurchase amount	$ 1,440,000,000

FINANCIAL INSTRUMENTS AND DERIVATIVES - DERIVATIVE INSTRUMENTS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Cost of products sold	$ 447	$ 459
Interest expense, net	18	20
Other (income) expense, net	(7)	6
Cross currency basis swaps \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Cross currency basis swaps \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Cross currency basis swaps \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Cross currency basis swaps \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	(1)	1
Foreign exchange forward contracts \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	1
Foreign exchange forward contracts \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	(1)
Foreign exchange forward contracts \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Foreign exchange forward contracts \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Foreign exchange forward contracts \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Foreign exchange forward contracts \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Foreign exchange forward contracts \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Foreign exchange forward contracts \| (Gain) loss on Hedges of Net Investment \| Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	(6)	1
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	(1)	0
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Not Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Not Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Foreign exchange forward contracts \| (Gain) loss on Fair Value Hedges: \| Not Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	(1)	2
Interest rate swaps \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	(1)
Interest rate swaps \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Interest rate swaps \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	1
Interest rate swaps \| (Gain) loss on Cash Flow Hedges reclassified from AOCI into income \| Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on Cash Flow Hedges reclassified from AOCI into income	0	0
Interest rate swaps \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument \| Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	0	0
Interest rate swaps \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument \| Interest expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	2	2
Interest rate swaps \| (Gain) loss on Fair Value Hedges: \| Designated as Hedging Instrument \| Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
(Gain) loss on hedges of net investment and fair value hedges	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES - ADDITIONAL INFORMATION (Details) € in Millions, $ in Millions		3 Months Ended	12 Months Ended
	Mar. 21, 2023 EUR (€)	Mar. 31, 2024 USD ($)	Dec. 31, 2016 USD ($)
Loss Contingencies [Line Items]
Distribution amount \| $			$ 451
Additional federal income taxes due for 2016 \| $			$ 2
Purchase commitment \| $		$ 98
Mr. Carlo Gobbetti Litigation
Loss Contingencies [Line Items]
Loss contingency, damages sought, value \| €	€ 28
Escrow deposit \| €	7
Loss contingency, punitive damages sought \| €	€ 21

REVENUE - REVENUE FROM EXTERNAL CUSTOMERS BY GEOGRAPHIC AREAS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Total net sales	$ 953	$ 978
United States
Disaggregation of Revenue [Line Items]
Total net sales	356	351
Europe
Disaggregation of Revenue [Line Items]
Total net sales	376	396
Rest of World
Disaggregation of Revenue [Line Items]
Total net sales	$ 221	$ 231

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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+ Details

SEGMENT INFORMATION - THIRD PARTY NET SALES (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue, Major Customer [Line Items]
Net sales	$ 953	$ 978
Connected Technology Solutions
Revenue, Major Customer [Line Items]
Net sales	247	265
Essential Dental Solutions
Revenue, Major Customer [Line Items]
Net sales	364	386
Orthodontic and Implant Solutions
Revenue, Major Customer [Line Items]
Net sales	271	259
Wellspect Healthcare
Revenue, Major Customer [Line Items]
Net sales	$ 71	$ 68

- Definition

+ References

+ Details

EARNINGS (LOSS) PER COMMON SHARE (Tables)

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The computation of basic and diluted earnings (loss) per common share for the three months ended March 31, 2024 and 2023 was as follows:


Basic Earnings (Loss) Per Common Share	Three Months Ended
(in millions, except per share amounts)	2024		2023

Net income (loss) attributable to Dentsply Sirona	$	18	$	(19)

Weighted average common shares outstanding	207.4		214.5

Earnings (loss) per common share - basic	$	0.09	$	(0.09)

Diluted Earnings (Loss) Per Common Share	Three Months Ended
(in millions, except per share amounts)	2024		2023

Net income (loss) attributable to Dentsply Sirona	$	18	$	(19)

Weighted average common shares outstanding	207.4		214.5
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards	1.1		—
Total weighted average diluted shares outstanding	208.5		214.5

Earnings (loss) per common share - diluted	$	0.09	$	(0.09)

Weighted average shares excluded from diluted common shares outstanding due to reported net loss for the period	—		1.4

Weighted average shares excluded from diluted common shares outstanding due to antidilutive nature	3.3		3.8

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

GOODWILL AND INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

The Company's policy is to assess goodwill and indefinite-lived intangible assets for impairment annually as of April 1, with more frequent assessments if events or changes in circumstances indicate the asset might be impaired.

In the three months ended March 31, 2024, the Company identified indicators of a more likely than not impairment related to certain indefinite-lived imaging product trade names within the Connected Technology Solutions segment. The decline in fair value of these indefinite-lived trade names was driven by declines in volumes during the first quarter of 2024, which is due in part to a loss in market share from competitive pricing pressures, as well as unfavorable economic conditions in certain markets. These factors contributed to a reduction in forecasted revenues in the near term. The trade names were evaluated for impairment using an income approach, specifically a relief from royalty method. Significant assumptions used in the relief from royalty method included, but were not limited to, a discount rate of 11%, revenue growth rates (including perpetual growth rates), and royalty rates. As a result, the Company recorded an indefinite-lived intangible asset impairment charge of $6 million for the three months ended March 31, 2024. The remaining carrying value of this intangible asset group was $22 million as of March 31, 2024. As the fair value of these indefinite-lived intangible assets approximates carrying value, any further decline in key assumptions could result in additional impairment in the future.

Based on the interim quantitative and qualitative assessments performed for the Company's other indefinite-lived intangible assets and reporting units, the Company does not believe that the carrying value more likely than not exceeds the fair value in each case as of March 31, 2024; therefore, the Company did not identify any indicators of a more likely than not impairment related to its goodwill or intangible assets, other than as noted above. However, any further deterioration in key assumptions could result in impairment charges in the future. The Company applied a hypothetical sensitivity analysis by increasing the discount rate used to value these indefinite-lived intangible assets and reporting units by 100 basis points. As of March 31, 2024, the estimated fair value of the Implants & Prosthetics reporting unit within the Orthodontic and Implant Solutions segment exceeded its carrying value by less than 15%. If discount rates were hypothetically increased by 100 basis points, this reporting unit would have an estimated fair value less than 10% in excess of its carrying value. Goodwill associated with this reporting unit was $1,148 million as of March 31, 2024.

The fair values of certain indefinite-lived intangible assets within the Connected Technology Solutions and Orthodontic and Implants Solutions segments continued to approximate carrying values as of March 31, 2024. Any further decline in key assumptions could result in additional impairments in future periods. The carrying values of these assets within the aforementioned segments were $182 million and $23 million, respectively, as of March 31, 2024.

There is a risk of future impairment charges if there is a decline in the fair value of the reporting units or indefinite-lived intangible assets as a result of, among other things, actual financial results that are lower than forecasts, an adverse change in valuation assumptions, a decline in equity valuations, increases in interest rates, or changes in the use of intangible assets. There can be no assurance that the Company’s future asset impairment testing will not result in a material charge to earnings.

A reconciliation of changes in the Company’s goodwill by reportable segment were as follows:


(in millions)	Connected Technology Solutions		Essential Dental Solutions		Orthodontic and Implant Solutions		Wellspect Healthcare		Total






















Balance at December 31, 2023
Goodwill	$	291	$	840	$	1,323	$	275	$	2,729
Accumulated impairment losses (a)	(291)		—		—		—		(291)
Goodwill, net at December 31, 2023	—		840		1,323		275		2,438

Impairment	—		—		—		—		—
Foreign Currency Translation	—		(5)		(30)		(3)		(38)

Balance at March 31, 2024
Goodwill	291		835		1,293		272		2,400
Accumulated impairment losses	(291)		—		—		—		—
Goodwill, net at March 31, 2024	$	—	$	835	$	1,293	$	272	$	2,400

(a) The Company realigned segments in 2023, and at that time, there was an accumulated impairment loss that was not allocated to the new segments.

Identifiable definite-lived and indefinite-lived intangible assets were as follows:


	March 31, 2024						December 31, 2023
(in millions)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount

Developed technology and patents	$	1,667	$	(1,016)	$	651	$	1,697	$	(1,006)	$	691
Trade names and trademarks	270		(104)		166		271		(102)		169
Licensing agreements	30		(28)		2		30		(27)		3
Customer relationships	1,050		(684)		366		1,070		(680)		390
Total definite-lived	3,017		(1,832)		1,185		3,068		(1,815)		1,253

Indefinite-lived trade names and trademarks	428		—		428		447		—		447
In-process R&D (a)	5		—		5		5		—		5
Total indefinite-lived	433		—		433		452		—		452

Total identifiable intangible assets	$	3,450	$	(1,832)	$	1,618	$	3,520	$	(1,815)	$	1,705

(a) Intangible assets acquired in a business combination that are in-process and used in research and development ("R&D") activities are considered indefinite-lived until the completion or abandonment of the R&D efforts. The useful life and amortization of those assets will be determined once the R&D efforts are completed.

In 2021, the Company purchased certain developed technology rights for an initial payment of $3 million and minimum guaranteed contingent payments of $17 million to be made upon reaching certain regulatory and commercial milestones. The contingent payments are not considered probable as of March 31, 2024.

FINANCING ARRANGEMENTS (Details) - USD ($)	3 Months Ended
FINANCING ARRANGEMENTS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Line of Credit Facility [Line Items]
Notes payable and current portion of long-term debt	$ 343,000,000		$ 322,000,000
Other short-term borrowings	$ 19,000,000
Debt, weighted average interest rate	5.60%
Borrowings available under lines of credit	$ 475,000,000
Interest expense, net
Line of Credit Facility [Line Items]
Interest income	5,000,000	$ 4,000,000
Uncommitted Short-Term Financing
Line of Credit Facility [Line Items]
Notes payable and current portion of long-term debt	$ 43,000,000
Revolving Credit Facility \| Line of Credit
Line of Credit Facility [Line Items]
Long-term debt, term	5 years
Maximum borrowing capacity	$ 700,000,000
Notes payable and current portion of long-term debt	0		0
Commercial Paper \| Line of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	500,000,000
Notes payable and current portion of long-term debt	$ 249,000,000		$ 225,000,000

EARNINGS (LOSS) PER COMMON SHARE

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER COMMON SHARE

The computation of basic and diluted earnings (loss) per common share for the three months ended March 31, 2024 and 2023 was as follows:


Basic Earnings (Loss) Per Common Share	Three Months Ended
(in millions, except per share amounts)	2024		2023

Net income (loss) attributable to Dentsply Sirona	$	18	$	(19)

Weighted average common shares outstanding	207.4		214.5

Earnings (loss) per common share - basic	$	0.09	$	(0.09)

Diluted Earnings (Loss) Per Common Share	Three Months Ended
(in millions, except per share amounts)	2024		2023

Net income (loss) attributable to Dentsply Sirona	$	18	$	(19)

Weighted average common shares outstanding	207.4		214.5
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards	1.1		—
Total weighted average diluted shares outstanding	208.5		214.5

Earnings (loss) per common share - diluted	$	0.09	$	(0.09)

Weighted average shares excluded from diluted common shares outstanding due to reported net loss for the period	—		1.4

Weighted average shares excluded from diluted common shares outstanding due to antidilutive nature	3.3		3.8

On November 7, 2023, the Board of Directors approved an increase to the authorized share repurchase program of $1.0 billion. Share repurchases may be made through open market purchases, Rule 10b5-1 plans, accelerated share repurchases, privately negotiated transactions or other transactions in such amounts and at such times as the Company considers appropriate based upon prevailing market and business conditions and other factors. At March 31, 2024, the Company had authorization to repurchase $1.44 billion in shares of common stock remaining under the share repurchase program.

COMMITMENTS AND CONTINGENCIES - PURCHASE COMMITMENTS (Details) $ in Millions	Mar. 31, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 185
2025	104
2026	51
2027	29
2028	32
Thereafter	0
Total	$ 401

COMPREHENSIVE INCOME (LOSS) - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Foreign currency tax adjustment	$ 128	$ 166
Equity	3,258	3,294	$ 3,638	$ 3,812
Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest, Translation Gain (Loss)
Derivative [Line Items]
Equity	(452)	(360)
Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest, Net Investment Hedges
Derivative [Line Items]
Equity	$ (83)	$ (113)

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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+ Details

FINANCIAL INSTRUMENTS AND DERIVATIVES (Tables)

3 Months Ended

Mar. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Notional Amounts of Outstanding Derivative Positions

The following summarizes the notional amounts of cash flow hedges, hedges of net investments, fair value hedges, and derivative instruments not designated as hedges for accounting purposes by derivative instrument type at March 31, 2024 and the notional amounts expected to mature during the next 12 months.


(in millions)	Aggregate Notional Amount		Aggregate Notional Amount Maturing within 12 Months

Cash Flow Hedges
Foreign exchange forward contracts	$	10	$	10


Total derivative instruments designated as cash flow hedges	$	10	$	10

Hedges of Net Investments
Foreign exchange forward contracts	$	839	$	86
Cross currency basis swaps	288		—
Total derivative instruments designated as hedges of net investments	$	1,127	$	86

Fair Value Hedges
Interest rate swaps	$	150	$	—
Foreign exchange forward contracts	28		28
Total derivative instruments designated as fair value hedges	$	178	$	28

Derivative Instruments not Designated as Hedges
Foreign exchange forward contracts	$	803	$	803
Total derivative instruments not designated as hedges	$	803	$	803

Schedule of Derivative Instruments

The effect of derivative hedging instruments on the Consolidated Statements of Operations and Consolidated Statements of Comprehensive Loss for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
	2024						2023
(in millions)	Cost of products sold		Interest expense, net		Other (income) expense, net		Cost of products sold		Interest expense, net		Other (income) expense, net

Total amounts of line items presented in the Statement of Operations in which the effects of cash flow, net investment or fair value hedges are recorded	$	447	$	18	$	(7)	$	459	$	20	$	6

(Gain) loss on Cash Flow Hedges reclassified from AOCI into income
Foreign exchange forward contracts	$	—	$	—	$	—	$	(1)	$	—	$	—
Interest rate swaps	—		—		—		—		1		—

(Gain) loss on Hedges of Net Investment
Cross currency basis swaps	$	—	$	—	$	(1)	$	—	$	—	$	1
Foreign exchange forward contracts	—		—		(6)		—		—		1

(Gain) loss on Fair Value Hedges:
Interest rate swaps	$	—	$	2	$	—	$	—	$	2	$	—
Foreign exchange forward contracts	—		—		(1)		—		—		—

(Gain) loss on Derivative Instruments not Designated as Hedges
Foreign exchange forward contracts	$	—	$	—	$	(1)	$	—	$	—	$	2


	Amount of Gain or (Loss) Recognized in AOCI					Amount of Gain or (Loss) Reclassified from AOCI into Income
	Three Months Ended				Consolidated Statements of Operations Location	Three Months Ended
(in millions)	2024		2023			2024		2023

Cash Flow Hedges
Foreign exchange forward contracts	$	—	$	(1)	Cost of products sold	$	—	$	1
Interest rate swaps	—		—		Interest expense, net	—		(1)



Hedges of Net Investments
Cross currency basis swaps	$	4	$	1	Other expense (income), net	$	—	$	—

Foreign exchange forward contracts	38		(2)		Other expense (income), net	—		—


Fair Value Hedges

Foreign exchange forward contracts	—		1		Other expense (income), net	—		—

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

The fair value and the financial statement presentation of the Company's derivatives in the Consolidated Balance Sheets were as follows:


	March 31, 2024
(in millions)	Prepaid Expenses and Other Current Assets		Other Noncurrent Assets		Accrued Liabilities		Other Noncurrent Liabilities

Designated as Hedges:
Foreign exchange forward contracts	$	1	$	1	$	2	$	5
Interest rate swaps	—		—		7		16
Cross currency basis swaps	3		8		—		—
Total	$	4	$	9	$	9	$	21

Not Designated as Hedges:
Foreign exchange forward contracts	$	7	$	—	$	7	$	—
Total	$	7	$	—	$	7	$	—

	December 31, 2023
(in millions)	Prepaid Expenses and Other Current Assets		Other Noncurrent Assets		Accrued Liabilities		Other Noncurrent Liabilities

Designated as Hedges:
Foreign exchange forward contracts	$	3	$	—	$	4	$	47
Interest rate swaps	—		—		9		19
Cross currency basis swaps	4		4		—		—
Total	$	7	$	4	$	13	$	66

Not Designated as Hedges:
Foreign exchange forward contracts	$	5	$	—	$	5	$	—
Total	$	5	$	—	$	5	$	—

Schedule of Offsetting Derivative Assets and Liabilities

Offsetting of financial assets and liabilities under netting arrangements at March 31, 2024 were as follows:


							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments		Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	10	$	—	$	10	$	(8)	$	—	$	2


Cross currency basis swaps	11		—		11		(5)		—		6

Total assets	$	21	$	—	$	21	$	(13)	$	—	$	8

Liabilities
Foreign exchange forward contracts	$	15	$	—	$	15	$	(8)	$	—	$	7

Interest rate swaps	23		—		23		(5)		—		18


Total liabilities	$	38	$	—	$	38	$	(13)	$	—	$	25

Offsetting of financial assets and liabilities under netting arrangements at December 31, 2023 were as follows:



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments		Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	8	$	—	$	8	$	(5)	$	—	$	3


Cross currency basis swaps	8		—		8		(4)		—		4
Total assets	$	16	$	—	$	16	$	(9)	$	—	$	7

Liabilities
Foreign exchange forward contracts	$	56	$	—	$	56	$	(7)	$	—	$	49

Interest rate swaps	28		—		28		(2)		—		26


Total liabilities	$	84	$	—	$	84	$	(9)	$	—	$	75

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References + Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 17	$ (23)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation	32	31
Amortization of intangible assets	54	53
Fixed asset impairment	0	4
Indefinite-lived intangible asset impairment	6	0
Deferred income taxes	(9)	(21)
Stock based compensation expense	11	17
Restructuring and other costs	0	48
Other non-cash expense	19	9
Changes in operating assets and liabilities, net of acquisitions:
Accounts and notes receivable-trade, net	27	(15)
Inventories, net	(5)	(30)
Prepaid expenses and other current assets	(28)	(17)
Other noncurrent assets	(6)	(1)
Accounts payable	(28)	(14)
Accrued liabilities	(50)	(31)
Income taxes	(2)	(37)
Other noncurrent liabilities	(13)	6
Net cash provided by (used in) operating activities	25	(21)
Cash flows from investing activities:
Capital expenditures	(34)	(39)
Cash received on derivative contracts	0	2
Cash paid on derivative contracts	(9)	0
Net cash used in investing activities	(43)	(37)
Cash flows from financing activities:
Cash paid for treasury stock	0	(150)
Proceeds on short-term borrowings	23	198
Cash dividends paid	(29)	(27)
Repayments on long-term borrowings	(3)	0
Other financing activities, net	(5)	(4)
Net cash (used in) provided by financing activities	(14)	17
Effect of exchange rate changes on cash and cash equivalents	(11)	(6)
Net decrease in cash and cash equivalents	(43)	(47)
Cash and cash equivalents at beginning of period	334	365
Cash and cash equivalents at end of period	$ 291	$ 318

STOCK COMPENSATION

3 Months Ended

Mar. 31, 2024

Share-Based Payment Arrangement [Abstract]

STOCK COMPENSATION

The amounts of stock compensation expense recorded in the Company's Consolidated Statements of Operations for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
(in millions)	2024		2023

Cost of products sold	$	1	$	1
Selling, general, and administrative expense	10		13
Research and development expense	—		1
Restructuring and other costs	—		2
Total stock based compensation expense	$	11	$	17

Related deferred income tax benefit	$	2	$	2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Total Dentsply Sirona Equity	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests
Beginning Balance at Dec. 31, 2022	$ 3,812	$ 3,811	$ 3	$ 6,629	$ 456	$ (628)	$ (2,649)	$ 1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(23)	(19)			(19)			(4)
Other comprehensive income (loss)	14	14				14
Stock based compensation expense	17	17		17
Funding of employee stock purchase plan	3	3					3
Accelerated share repurchase	(151)	(151)		(30)			(121)
Restricted stock unit distributions	(4)	(4)		(12)			8
Cash dividends	(30)	(30)			(30)
Ending Balance at Mar. 31, 2023	3,638	3,641	3	6,604	407	(614)	(2,759)	(3)
Beginning Balance at Dec. 31, 2023	3,294	3,293	3	6,643	205	(636)	(2,922)	1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	17	18			18			(1)
Other comprehensive income (loss)	(30)	(30)				(30)
Stock based compensation expense	11	11		11
Funding of employee stock purchase plan	3	3					3
Restricted stock unit distributions	(4)	(4)		(15)			11
Cash dividends	(33)	(33)			(33)
Ending Balance at Mar. 31, 2024	$ 3,258	$ 3,258	$ 3	$ 6,639	$ 190	$ (666)	$ (2,908)	$ 0

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 33: http://www.xbrl.org/2003/role/exampleRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 4J
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J

Reference 34: http://www.xbrl.org/2003/role/exampleRef
-Topic 810
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-Name Accounting Standards Codification
-Section 55
-Paragraph 4K
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-2

Reference 38: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

Reference 39: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

+ Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

+ Details

REVENUE (Tables)

3 Months Ended

Mar. 31, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Net sales disaggregated by product category for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
(in millions)	2024		2023

Equipment & Instruments	$	125	$	152
CAD/CAM	122		113
Connected Technology Solutions	247		265

Essential Dental Solutions	364		386

Orthodontics	98		86
Implants & Prosthetics	173		173
Orthodontic and Implant Solutions	271		259

Wellspect Healthcare	71		68

Total net sales	$	953	$	978

Schedule of Net Sales Disaggregated by Geographic Region

Net sales disaggregated by geographic region for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
(in millions)	2024		2023

United States	$	356	$	351
Europe	376		396
Rest of World	221		231

Total net sales	$	953	$	978

STOCK COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Stock Based Compensation

The amounts of stock compensation expense recorded in the Company's Consolidated Statements of Operations for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
(in millions)	2024		2023

Cost of products sold	$	1	$	1
Selling, general, and administrative expense	10		13
Research and development expense	—		1
Restructuring and other costs	—		2
Total stock based compensation expense	$	11	$	17

Related deferred income tax benefit	$	2	$	2

COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Non-Cancelable Purchase Commitments


(in millions)



2024	$	185
2025	104
2026	51
2027	29
2028	32
Thereafter	—
Total	$	401

The above information should be read in conjunction with Part II, Item 7 “Contractual Obligations” and Part II, Item 8, Note 21, Commitments and Contingencies, in our 2023 Form 10-K.

REVENUE - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Deferred revenue, accrued liabilities	$ 102	$ 91
Deferred revenue, other noncurrent liabilities	59	57
Deferred revenue recognized during the year	41
Allowance for doubtful accounts and trade discounts	$ 17	$ 17

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Equity:
Preferred stock, par value (in dollars per share)	$ 1.00	$ 1.00
Preferred stock, shares authorized (in shares)	250,000	250,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	400,000,000.0	400,000,000.0
Common stock, shares issued (in shares)	264,500,000	264,500,000
Common stock, shares outstanding (in shares)	207,600,000	207,200,000
Treasury stock, shares (in shares)	56,900,000	57,300,000

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2024

Inventory Disclosure [Abstract]

Schedule of Inventories, Net

Inventories, net were as follows:


(in millions)	March 31, 2024		December 31, 2023

Raw materials and supplies	$	174	$	185
Work-in-process	75		77
Finished goods	364		362
Inventories, net	$	613	$	624

FINANCIAL INSTRUMENTS AND DERIVATIVES

3 Months Ended

Mar. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

FINANCIAL INSTRUMENTS AND DERIVATIVES

Derivative Instruments and Hedging Activities

The Company’s activities expose it to a variety of market risks, which primarily include the risks related to the effects of changes in foreign currency exchange rates and interest rates. These financial exposures are monitored and managed by the Company as part of its overall risk management program. The objective of this risk management program is to reduce the volatility that these market risks may have on the Company’s operating results and cash flows. The Company employs derivative financial instruments to hedge certain anticipated transactions, firm commitments, or assets and liabilities denominated in foreign currencies. Additionally, the Company utilizes interest rate swaps to convert fixed rate debt into variable rate debt or vice versa. The Company does not hold derivative instruments for trading or speculative purposes.


(in millions)	Aggregate Notional Amount		Aggregate Notional Amount Maturing within 12 Months

Cash Flow Hedges
Foreign exchange forward contracts	$	10	$	10


Total derivative instruments designated as cash flow hedges	$	10	$	10

Hedges of Net Investments
Foreign exchange forward contracts	$	839	$	86
Cross currency basis swaps	288		—
Total derivative instruments designated as hedges of net investments	$	1,127	$	86

Fair Value Hedges
Interest rate swaps	$	150	$	—
Foreign exchange forward contracts	28		28
Total derivative instruments designated as fair value hedges	$	178	$	28

Derivative Instruments not Designated as Hedges
Foreign exchange forward contracts	$	803	$	803
Total derivative instruments not designated as hedges	$	803	$	803

Cash Flow Hedges

Foreign Exchange Risk Management

The Company hedges select anticipated foreign currency cash flows to reduce volatility in both cash flows and reported earnings. The Company designates certain foreign exchange forward contracts as cash flow hedges. As a result, the Company records the fair value of the contracts through AOCI based on the assessed effectiveness of the foreign exchange forward contracts. The Company measures the effectiveness of cash flow hedges of anticipated transactions on a spot-to-spot basis rather than on a forward-to-forward basis. Accordingly, the spot-to-spot change in the derivative fair value is deferred in AOCI and released and recorded in the Consolidated Statements of Operations in the same period that the hedged transaction is recorded. The time-value component of the fair value of the derivative is reported on a straight-line basis in Cost of products sold in the Consolidated Statements of Operations in the period which it is applicable. Any cash flows associated with these instruments are included in operating activities in the Consolidated Statements of Cash Flows.

These foreign exchange forward contracts generally have maturities up to 18 months, which is the period over which the Company is hedging exposures to variability of cash flows, and the counterparties to the transactions are large international financial institutions.

Interest Rate Risk Management

The Company enters into interest rate swap contracts to manage interest rate risk on long-term debt instruments and not for speculative purposes. Any cash flows associated with these instruments are included in operating activities in the Consolidated Statements of Cash Flows.

On May 26, 2020, the Company paid $31 million to settle the $150 million notional Treasury rate lock contract, which partially hedged the interest rate risk of the $750 million Senior Notes due June 2030. This loss is amortized over the ten-year life of the notes. As of both March 31, 2024 and December 31, 2023, $19 million of this loss is remaining to be amortized from AOCI in future periods.

AOCI Release

Overall, the derivatives designated as cash flow hedges are considered to be highly effective for accounting purposes. At March 31, 2024, the Company expects to reclassify $3 million of deferred net losses on cash flow hedges recorded in AOCI in the Consolidated Statements of Operations during the next 12 months. For the rollforward of derivative instruments designated as cash flow hedges in AOCI, see Note 4, Comprehensive Income (Loss).

Hedges of Net Investments in Foreign Operations

The Company has significant investments in foreign subsidiaries. The net assets of these subsidiaries are exposed to volatility in foreign currency exchange rates. The Company employs both derivative and non-derivative financial instruments to hedge a portion of these exposures. The derivative instruments consist of foreign exchange forward contracts and cross-currency basis swaps. The non-derivative instruments consist of foreign currency denominated debt held at the parent company level. Translation gains and losses related to the net assets of the foreign subsidiaries are offset by gains and losses in the aforementioned instruments, which are designated as hedges of net investments and the intrinsic value changes in these instruments are recorded on AOCI, net of tax effects. The time-value component of the fair value of the derivative instrument is amortized on a straight-line basis in Other (income) expense, net in the Consolidated Statements of Operations in the applicable period. Any cash flows associated with these instruments are included in investing activities in the Consolidated Statements of Cash Flows except for derivative instruments that include an other-than-insignificant financing element, for which all cash flows are classified as financing activities in the Consolidated Statements of Cash Flows.

The fair value of the foreign currency exchange forward contracts and cross-currency basis swaps is the estimated amount the Company would receive or pay at the reporting date, taking into account the effective interest rates and foreign exchange rates. The effective portion of the change in the value of these derivatives is recorded in AOCI, net of tax effects.

Fair Value Hedges

Foreign Exchange Risk Management

The Company has intercompany loans denominated in Swedish kronor that are exposed to volatility in foreign currency exchange rates. The Company employs derivative financial instruments to hedge these exposures. The Company accounts for these designated foreign exchange forward contracts as fair value hedges. The Company measures the effectiveness of fair value hedges of anticipated transactions on a spot-to-spot basis rather than on a forward-to-forward basis. Accordingly, the spot-to-spot change in the derivative fair value will be recorded in Other (income) expense, net in the Consolidated Statements of Operations. The time-value component of the fair value of the derivative is reported on a straight-line basis in Other (income) expense, net in the Consolidated Statements of Operations in the applicable period. Any cash flows associated with these instruments are included in operating activities in the Consolidated Statements of Cash Flows.

Interest Rate Risk Management

On February 13, 2024, the Company paid $9 million to settle the variable interest rate swap with a notional amount of $100 million which was originally set to mature on June 1, 2026. This closure of the interest rate swap will result in a loss of $8 million being amortized over the remaining life of the Senior Notes due June 2030.

Derivative Instruments Not Designated as Hedges

The Company enters into derivative instruments with the intent to partially mitigate the foreign exchange revaluation risk associated with recorded assets and liabilities that are denominated in a non-functional currency. The Company primarily uses foreign exchange forward contracts to hedge these risks. The gains and losses on these derivative transactions offset the gains and losses generated by the revaluation of the underlying non-functional currency balances and are recorded in Other (income) expense, net in the Consolidated Statements of Operations. Any cash flows associated with these instruments are included in operating activities in the Consolidated Statements of Cash Flows.

Gains and (losses) recorded in the Company’s Consolidated Statements of Operations related to the economic hedges not designated as hedges for the three months ended March 31, 2024 and 2023 were not significant.

Derivative Instrument Activity


	Three Months Ended
	2024						2023
(in millions)	Cost of products sold		Interest expense, net		Other (income) expense, net		Cost of products sold		Interest expense, net		Other (income) expense, net

Total amounts of line items presented in the Statement of Operations in which the effects of cash flow, net investment or fair value hedges are recorded	$	447	$	18	$	(7)	$	459	$	20	$	6

(Gain) loss on Cash Flow Hedges reclassified from AOCI into income
Foreign exchange forward contracts	$	—	$	—	$	—	$	(1)	$	—	$	—
Interest rate swaps	—		—		—		—		1		—

(Gain) loss on Hedges of Net Investment
Cross currency basis swaps	$	—	$	—	$	(1)	$	—	$	—	$	1
Foreign exchange forward contracts	—		—		(6)		—		—		1

(Gain) loss on Fair Value Hedges:
Interest rate swaps	$	—	$	2	$	—	$	—	$	2	$	—
Foreign exchange forward contracts	—		—		(1)		—		—		—

(Gain) loss on Derivative Instruments not Designated as Hedges
Foreign exchange forward contracts	$	—	$	—	$	(1)	$	—	$	—	$	2


	Amount of Gain or (Loss) Recognized in AOCI					Amount of Gain or (Loss) Reclassified from AOCI into Income
	Three Months Ended				Consolidated Statements of Operations Location	Three Months Ended
(in millions)	2024		2023			2024		2023

Cash Flow Hedges
Foreign exchange forward contracts	$	—	$	(1)	Cost of products sold	$	—	$	1
Interest rate swaps	—		—		Interest expense, net	—		(1)



Hedges of Net Investments
Cross currency basis swaps	$	4	$	1	Other expense (income), net	$	—	$	—

Foreign exchange forward contracts	38		(2)		Other expense (income), net	—		—


Fair Value Hedges

Foreign exchange forward contracts	—		1		Other expense (income), net	—		—

Consolidated Balance Sheets Location of Derivative Fair Values

The fair value and the financial statement presentation of the Company's derivatives in the Consolidated Balance Sheets were as follows:


	March 31, 2024
(in millions)	Prepaid Expenses and Other Current Assets		Other Noncurrent Assets		Accrued Liabilities		Other Noncurrent Liabilities

Designated as Hedges:
Foreign exchange forward contracts	$	1	$	1	$	2	$	5
Interest rate swaps	—		—		7		16
Cross currency basis swaps	3		8		—		—
Total	$	4	$	9	$	9	$	21

Not Designated as Hedges:
Foreign exchange forward contracts	$	7	$	—	$	7	$	—
Total	$	7	$	—	$	7	$	—

	December 31, 2023
(in millions)	Prepaid Expenses and Other Current Assets		Other Noncurrent Assets		Accrued Liabilities		Other Noncurrent Liabilities

Designated as Hedges:
Foreign exchange forward contracts	$	3	$	—	$	4	$	47
Interest rate swaps	—		—		9		19
Cross currency basis swaps	4		4		—		—
Total	$	7	$	4	$	13	$	66

Not Designated as Hedges:
Foreign exchange forward contracts	$	5	$	—	$	5	$	—
Total	$	5	$	—	$	5	$	—

Balance Sheet Offsetting

Substantially all of the Company’s derivative contracts are subject to netting arrangements, whereby the right to offset occurs in the event of default or termination in accordance with the terms of the arrangements with the counterparty. While these contracts contain the enforceable right to offset through netting arrangements with the same counterparty, the Company elects to present them on a gross basis in the Consolidated Balance Sheets.

Offsetting of financial assets and liabilities under netting arrangements at March 31, 2024 were as follows:


							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments		Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	10	$	—	$	10	$	(8)	$	—	$	2


Cross currency basis swaps	11		—		11		(5)		—		6

Total assets	$	21	$	—	$	21	$	(13)	$	—	$	8

Liabilities
Foreign exchange forward contracts	$	15	$	—	$	15	$	(8)	$	—	$	7

Interest rate swaps	23		—		23		(5)		—		18


Total liabilities	$	38	$	—	$	38	$	(13)	$	—	$	25

Offsetting of financial assets and liabilities under netting arrangements at December 31, 2023 were as follows:



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments		Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	8	$	—	$	8	$	(5)	$	—	$	3


Cross currency basis swaps	8		—		8		(4)		—		4
Total assets	$	16	$	—	$	16	$	(9)	$	—	$	7

Liabilities
Foreign exchange forward contracts	$	56	$	—	$	56	$	(7)	$	—	$	49

Interest rate swaps	28		—		28		(2)		—		26


Total liabilities	$	84	$	—	$	84	$	(9)	$	—	$	75

FAIR VALUE MEASUREMENT - ASSETS AND LIABILITIES, RECURRING (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	$ 21	$ 16
Derivative liabilities	38	84
Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	20	16
Liabilities	41	88
Fair Value, Recurring \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0	0
Liabilities	0	0
Fair Value, Recurring \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	20	16
Liabilities	37	84
Fair Value, Recurring \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0	0
Liabilities	4	4
Cross currency basis swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	11	8
Cross currency basis swaps \| Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	11	8
Cross currency basis swaps \| Fair Value, Recurring \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0	0
Cross currency basis swaps \| Fair Value, Recurring \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	11	8
Cross currency basis swaps \| Fair Value, Recurring \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0	0
Interest rate swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities	23	28
Interest rate swaps \| Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities	23	28
Interest rate swaps \| Fair Value, Recurring \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities	0	0
Interest rate swaps \| Fair Value, Recurring \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities	23	28
Interest rate swaps \| Fair Value, Recurring \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative liabilities	0	0
Foreign exchange forward contracts \| Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	9	8
Derivative liabilities	14	56
Foreign exchange forward contracts \| Fair Value, Recurring \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Foreign exchange forward contracts \| Fair Value, Recurring \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	9	8
Derivative liabilities	14	56
Foreign exchange forward contracts \| Fair Value, Recurring \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Contingent considerations on acquisitions \| Fair Value, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent considerations on acquisitions	4	4
Contingent considerations on acquisitions \| Fair Value, Recurring \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent considerations on acquisitions	0	0
Contingent considerations on acquisitions \| Fair Value, Recurring \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent considerations on acquisitions	0	0
Contingent considerations on acquisitions \| Fair Value, Recurring \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent considerations on acquisitions	$ 4	$ 4

FAIR VALUE MEASUREMENT - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Estimate of Fair Value, Fair Value Disclosure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 1,972	$ 2,018
Carrying (Reported) Amount, Fair Value Disclosure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 2,090	$ 2,118

EARNINGS (LOSS) PER COMMON SHARE - EARNINGS PER SHARE COMPUTATION (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Basic Earnings (Loss) Per Common Share
Net income (loss) attributable to Dentsply Sirona	$ 18	$ (19)
Weighted average common shares outstanding (in shares)	207.4	214.5
Earnings (loss) per common share - basic (in dollars per share)	$ 0.09	$ (0.09)
Diluted Earnings (Loss) Per Common Share
Net income (loss) attributable to Dentsply Sirona	$ 18	$ (19)
Weighted average common shares outstanding (in shares)	207.4	214.5
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards (in shares)	1.1	0.0
Total weighted average diluted shares outstanding (in shares)	208.5	214.5
Earnings (loss) per common share - diluted (in dollars per share)	$ 0.09	$ (0.09)
Weighted average shares excluded from diluted common shares outstanding due to reported net loss for the period (in shares)	0.0	1.4
Weighted average shares excluded from diluted common shares outstanding due to antidilutive nature (in shares)	3.3	3.8

REVENUE

3 Months Ended

Mar. 31, 2024

Revenue from Contract with Customer [Abstract]

REVENUE

Revenues are derived primarily from the sale of dental equipment and dental and healthcare consumable products. Revenues are measured as the amount of consideration the Company expects to receive in exchange for transferring goods or providing services.

Net sales disaggregated by product category for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
(in millions)	2024		2023

Equipment & Instruments	$	125	$	152
CAD/CAM	122		113
Connected Technology Solutions	247		265

Essential Dental Solutions	364		386

Orthodontics	98		86
Implants & Prosthetics	173		173
Orthodontic and Implant Solutions	271		259

Wellspect Healthcare	71		68

Total net sales	$	953	$	978

Net sales disaggregated by geographic region for the three months ended March 31, 2024 and 2023 were as follows:


	Three Months Ended
(in millions)	2024		2023

United States	$	356	$	351
Europe	376		396
Rest of World	221		231

Total net sales	$	953	$	978

Contract Assets and Liabilities

The Company does not typically have contract assets in the normal course of its business. Contract liabilities, which represent billings in excess of revenue recognized, are primarily related to advanced billings for customer orthodontic aligner treatments where the performance obligation has not yet been fulfilled. The Company recorded deferred revenue of $102 million and $59 million in Accrued liabilities and Other noncurrent liabilities, respectively, in the Consolidated Balance Sheets at March 31, 2024. The Company recorded deferred revenue of $91 million and $57 million in Accrued liabilities and Other noncurrent liabilities, respectively, in the Consolidated Balance Sheets at December 31, 2023. The Company recognized approximately $41 million of net sales during the three months ended March 31, 2024 which was previously deferred as of December 31, 2023. The Company expects to recognize a majority of the remaining deferred revenue in net sales within the next twelve months.

Allowance for Doubtful Accounts

Accounts and notes receivable-trade, net are stated net of allowances for doubtful accounts and trade discounts, which were $17 million at March 31, 2024 and $17 million at December 31, 2023. For the three months ended March 31, 2024 and 2023, changes to the provision for doubtful accounts, including write-offs of accounts receivable that were previously reserved, were insignificant. Changes to this provision are included in Selling, general, and administrative expenses in the Consolidated Statements of Operations.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

BUSINESS AND BASIS OF PRESENTATION (Policies)	3 Months Ended
BUSINESS AND BASIS OF PRESENTATION (Policies)	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement of the results for interim periods have been included. Results for interim periods should not be considered indicative of results for a full year. These financial statements and related notes contain the accounts of DENTSPLY SIRONA Inc. and subsidiaries (“Dentsply Sirona” or the “Company”) on a consolidated basis and should be read in conjunction with the consolidated financial statements and notes included in the Company’s most recent Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission on February 29, 2024 (the “2023 Form 10-K”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of Net sales and expense during the reporting period. Actual results could differ materially from those estimates.
Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which requires public entities to disclose information about significant expenses in their reportable segment results on both an interim and annual basis. Public entities are required to disclose significant expense categories and amounts for each reportable segment. Significant expense categories are derived from expenses that are regularly reported to an entity’s chief operating decision-maker (“CODM”) and included in a segment’s reported measures of profit or loss. Public entities are also required to disclose the title and position of the CODM and explain how the CODM uses the reported measures of profit or loss to assess segment performance. This standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 and early adoption is permitted and should be applied retrospectively for all prior periods presented in the consolidated financial statements. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires public entities to disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid on an annual basis. The amendment in the ASU is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this update are effective for annual periods beginning after December 15, 2024, and early adoption is permitted and should be applied prospectively. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures.
Revenue	Revenues are measured as the amount of consideration the Company expects to receive in exchange for transferring goods or providing services.
Inventory	Inventories are stated at the lower of cost and net realizable value.
Foreign Exchange Risk Management	Foreign Exchange Risk Management The Company hedges select anticipated foreign currency cash flows to reduce volatility in both cash flows and reported earnings. The Company designates certain foreign exchange forward contracts as cash flow hedges. As a result, the Company records the fair value of the contracts through AOCI based on the assessed effectiveness of the foreign exchange forward contracts. The Company measures the effectiveness of cash flow hedges of anticipated transactions on a spot-to-spot basis rather than on a forward-to-forward basis. Accordingly, the spot-to-spot change in the derivative fair value is deferred in AOCI and released and recorded in the Consolidated Statements of Operations in the same period that the hedged transaction is recorded. The time-value component of the fair value of the derivative is reported on a straight-line basis in Cost of products sold in the Consolidated Statements of Operations in the period which it is applicable. Any cash flows associated with these instruments are included in operating activities in the Consolidated Statements of Cash Flows. These foreign exchange forward contracts generally have maturities up to 18 months, which is the period over which the Company is hedging exposures to variability of cash flows, and the counterparties to the transactions are large international financial institutions.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

+ References + Details

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	Apr. 19, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	0-16211
Entity Registrant Name	DENTSPLY SIRONA Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	39-1434669
Entity Address, Address Line One	13320 Ballantyne Corporate Place
Entity Address, City or Town	Charlotte
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28277-3607
City Area Code	844
Local Phone Number	848-0137
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	XRAY
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Small Business Entity	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		207,630,556
Entity Central Index Key	0000818479
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false

INVENTORIES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory valuation reserve	$ 107	$ 107

RESTRUCTURING AND OTHER COSTS - CONSOLIDATED STATEMENTS OF OPERATIONS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Total restructuring and other costs	$ 4	$ 63
Cost of products sold
Restructuring Cost and Reserve [Line Items]
Total restructuring and other costs	0	4
Selling, general, and administrative expenses
Restructuring Cost and Reserve [Line Items]
Total restructuring and other costs	3	0
Restructuring and other costs
Restructuring Cost and Reserve [Line Items]
Total restructuring and other costs	$ 1	$ 59

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

RESTRUCTURING AND OTHER COSTS - PROVISIONS AND ADJUSTMENTS AND AMOUNTS APPLIED FOR ALL PLANS BY SEGMENT (Details) $ in Millions	3 Months Ended
	Mar. 31, 2024 USD ($)
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 40
Provisions	4
Amounts applied	(12)
Change in estimates	(2)
Ending Balance	30
Operating Segments \| Connected Technology Solutions
Restructuring Reserve [Roll Forward]
Beginning Balance	13
Provisions	1
Amounts applied	(7)
Change in estimates	(2)
Ending Balance	5
Operating Segments \| Essential Dental Solutions
Restructuring Reserve [Roll Forward]
Beginning Balance	17
Provisions	1
Amounts applied	(2)
Change in estimates	0
Ending Balance	16
Operating Segments \| Orthodontic and Implant Solutions
Restructuring Reserve [Roll Forward]
Beginning Balance	9
Provisions	0
Amounts applied	(2)
Change in estimates	0
Ending Balance	7
Operating Segments \| Wellspect Healthcare
Restructuring Reserve [Roll Forward]
Beginning Balance	1
Provisions	0
Amounts applied	0
Change in estimates	0
Ending Balance	1
All Other
Restructuring Reserve [Roll Forward]
Beginning Balance	0
Provisions	2
Amounts applied	(1)
Change in estimates	0
Ending Balance	$ 1

INVENTORIES - SCHEDULE OF INVENTORY (Details) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 174	$ 185
Work-in-process	75	77
Finished goods	364	362
Inventories, net	$ 613	$ 624

SEGMENT INFORMATION - ADDITIONAL INFORMATION (Details) - segment		3 Months Ended
	Feb. 14, 2023	Mar. 31, 2024
Segment Reporting [Abstract]
Number of operating segments	4	4

GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

A reconciliation of changes in the Company’s goodwill by reportable segment were as follows:


(in millions)	Connected Technology Solutions		Essential Dental Solutions		Orthodontic and Implant Solutions		Wellspect Healthcare		Total






















Balance at December 31, 2023
Goodwill	$	291	$	840	$	1,323	$	275	$	2,729
Accumulated impairment losses (a)	(291)		—		—		—		(291)
Goodwill, net at December 31, 2023	—		840		1,323		275		2,438

Impairment	—		—		—		—		—
Foreign Currency Translation	—		(5)		(30)		(3)		(38)

Balance at March 31, 2024
Goodwill	291		835		1,293		272		2,400
Accumulated impairment losses	(291)		—		—		—		—
Goodwill, net at March 31, 2024	$	—	$	835	$	1,293	$	272	$	2,400

(a) The Company realigned segments in 2023, and at that time, there was an accumulated impairment loss that was not allocated to the new segments.

Schedule of Definite-lived and Indefinite-lived Intangible Assets

Identifiable definite-lived and indefinite-lived intangible assets were as follows:


	March 31, 2024						December 31, 2023
(in millions)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount

Developed technology and patents	$	1,667	$	(1,016)	$	651	$	1,697	$	(1,006)	$	691
Trade names and trademarks	270		(104)		166		271		(102)		169
Licensing agreements	30		(28)		2		30		(27)		3
Customer relationships	1,050		(684)		366		1,070		(680)		390
Total definite-lived	3,017		(1,832)		1,185		3,068		(1,815)		1,253

Indefinite-lived trade names and trademarks	428		—		428		447		—		447
In-process R&D (a)	5		—		5		5		—		5
Total indefinite-lived	433		—		433		452		—		452

Total identifiable intangible assets	$	3,450	$	(1,832)	$	1,618	$	3,520	$	(1,815)	$	1,705

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

RESTRUCTURING AND OTHER COSTS - ADDITIONAL INFORMATION (Details) $ in Millions		3 Months Ended
	Feb. 14, 2023 USD ($) segment	Mar. 31, 2024 USD ($) segment	Mar. 31, 2023 USD ($)
Restructuring Cost and Reserve [Line Items]
Total restructuring and other costs		$ 4	$ 63
Number of operating segments \| segment	4	4
Non-Recurring Restructuring Activity
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	$ 35
Minimum
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, number of positions eliminated, period percent	8.00%
Restructuring and related cost, expected cost	$ 115
Minimum \| Restructuring Expenditures And Charges
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	$ 80
Maximum
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, number of positions eliminated, period percent	10.00%
Restructuring and related cost, expected cost	$ 135
Maximum \| Restructuring Expenditures And Charges
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	$ 100
Restructuring and other costs
Restructuring Cost and Reserve [Line Items]
Total restructuring and other costs		$ 1	$ 59

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net sales	$ 953	$ 978
Cost of products sold	447	459
Gross profit	506	519
Selling, general, and administrative expenses	415	416
Research and development expenses	42	46
Intangible asset impairments	6	0
Restructuring and other costs	1	59
Operating income (loss)	42	(2)
Other income and expenses:
Interest expense, net	18	20
Other (income) expense, net	(7)	6
Income (loss) before income taxes	31	(28)
Provision (benefit) for income taxes	14	(5)
Net income (loss)	17	(23)
Less: Net loss attributable to noncontrolling interest	(1)	(4)
Net income (loss) attributable to Dentsply Sirona	$ 18	$ (19)
Net income (loss) per common share attributable to Dentsply Sirona:
Basic (in dollars per share)	$ 0.09	$ (0.09)
Diluted (in dollars per share)	$ 0.09	$ (0.09)
Weighted average common shares outstanding:
Basic (in shares)	207.4	214.5
Diluted (in shares)	208.5	214.5