Endo International Plc. Watchdog Report ™ ENDP ( Global) | CIK:1593034 | Ireland | SEC llings The new model for duciary analysis Oct 1, 2021 Jan 1, 2020 Jan 1, 2016 RECENT PERIOD HISTORICAL PERIOD Key Facts 10-Q led on Aug 6, 2021 for period ending Jun 2021 Business address: Dublin 4, Ireland Reporting Irregularities RECENT HISTORICAL Industry: Pharmaceutical Preparation Manufacturing (NAICS 325412) Financial Restatements SEC ler status: Large Accelerated Filer as of Jun 2021 Index member: S&P 600, Russell 2000 Revisions

Market Cap: $757m as of Sep 30, 2021 Out of Period Adjustments Annual revenue: $2.9b as of Dec 31, 2020 Late Filings

Corporate Governance Impairments

CEO: Blaise Coleman since 2020 Changes in Accounting Estimates

CFO: Mark Bradley since 2020 Disclosure Controls 1st level

Internal Controls Board Chairman: Paul V. Campanelli since 2019 Critical / Key Audit Matters Audit Committee Chair: NOT AVAILABLE 2nd level Anomalies in the Numbers RECENT HISTORICAL Auditor: PricewaterhouseCoopers LLP since 2014 Benford's Law Outside Counsel (most recent): Dechert LLP 3rd level Beneish M-Score

Accounting Disclosure Complexity SEC Reviewer: Mary Beth Breslin 4th level Securities & Exchange Commission Concerns RECENT HISTORICAL SEC Oversight

SEC Letters to Management

Revenue Recognition

Non-GAAP Measures Litigation & External Pressures RECENT HISTORICAL Signicant Litigation

Securities Class Actions

Shareholder Activism

Watchdog Research, Inc., offers both individual and group subscriptions, Cybersecurity data feeds and/or custom company reports to our subscribers. Management Review Subscribe: We have delivered 300,000 public company reports to over RECENT HISTORICAL 27,000 individuals, from over 9,000 investment rms and to 4,000+ public CEO Changes company corporate board members. CFO Changes

How to analyze this company's Watchdog Insider Sales Report? Skip to the last page Pledged Securities

Information in this report is effective Oct 1, 2021 and is taken from the Mergers & Acquisitions company's public nancial and regulatory lings. Latest ling 10-Q led Sales of Assets 08/06/2021. Over 75 accounting and data analysts scrutinize and review crucial information, footnotes, disclosures, etc., from these lings. Material Auditor Assessment facts are captured and processed using our proprietary methods which RECENT HISTORICAL identify key risk factors our readers need to know. Each Watchdog Report Auditor Changes represents 30 or more hours of analysis and processing. Auditor Experience

Accounting and nancial disclosure data from Audit Analytics. Auditor Tenure Executive compensation data from Shore Group and Intrinio. Data from Sharadar. Audit Fees Data from Barchart via Quandl. Non-Audit Fees Data from Exchange Data International via Quandl.

Watchdog Research, Inc. • www.watchdogresearch.com • [email protected] • (855) 820-6272 Overview Reporting Irregularities Anomalies in the Numbers SEC Concerns Litigation & External Pressures Management Review Auditor Assessment Peer Group

Overview

Price and Volume History

This graph shows the price and trading history for Endo. Warning signs and red ags are marked on the graph according to their disclosure dates.

1 Aug 6, 2021 - Change in Accounting Estimates 20 Aug 14, 2020 - Lawsuit: Self-Insured Schools of California v. PLC …

2 Aug 5, 2021 - Lawsuit: Value Drug Company v. Takeda Pharmaceuticals USA Inc et al 21 Aug 6, 2020 - Change in Accounting Estimates

3 Jun 25, 2021 - Lawsuit: FWK Holdings LLC et al v. Takeda Pharmaceutical Company Ltd… 22 Jul 13, 2020 - Lawsuit: Government Employees Health Association Inc v. Jazz Pharmac…

4 May 7, 2021 - Change in Accounting Estimates 23 Jun 19, 2020 - Lawsuit: Albiges v. Endo International PLC et al

5 Feb 26, 2021 - Impairment 24 Jun 19, 2020 - Securities Class Actions Lawsuit: Albiges v. Endo International PLC et al

6 Feb 26, 2021 - Change in Accounting Estimates 25 May 7, 2020 - Change in Accounting Estimates

7 Feb 26, 2021 - Critical / Key Audit Matters 26 Feb 26, 2020 - Impairment

8 Feb 26, 2021 - Critical / Key Audit Matters 27 Feb 26, 2020 - Impairment

9 Feb 26, 2021 - Critical / Key Audit Matters 28 Feb 26, 2020 - Impairment

10 Jan 25, 2021 - Lawsuit: Federal Trade Commission v. Endo Pharmaceuticals Inc et al 29 Feb 26, 2020 - Change in Accounting Estimates

11 Dec 16, 2020 - Lawsuit: In re Xyrem (Sodium Oxybate) Antitrust Litigation 30 Feb 26, 2020 - Critical / Key Audit Matters

12 Dec 7, 2020 - Lawsuit: Par Pharmaceutical Inc et al v. Eagle Pharmaceuticals Inc 31 Feb 26, 2020 - Critical / Key Audit Matters

13 Dec 7, 2020 - Lawsuit: Par Pharmaceutical Inc et al v. Aurobindo Pharma USA Inc et al 32 Feb 26, 2020 - Critical / Key Audit Matters

14 Dec 7, 2020 - Lawsuit: Par Pharmaceutical Inc et al v. Dr Reddy's Laboratories Inc et al 33 Feb 25, 2020 - Insider Sale

15 Nov 6, 2020 - Change in Accounting Estimates 34 Feb 21, 2020 - Lawsuit: In Re National Prescription Opiate Litigation

16 Nov 6, 2020 - Disclosure Controls 35 Feb 19, 2020 - Change in CEO

17 Oct 19, 2020 - Mergers & Acquisitions 36 Feb 19, 2020 - Change in CFO

18 Sep 16, 2020 - Lawsuit: Hollman v. Jazz Pharmaceuticals PLC et al 37 Feb 6, 2020 - Lawsuit: In Re Zantac (Ranitidine) Products Liability Litigation

19 Aug 18, 2020 - Lawsuit: In re Seroquel XR Extended Release Quetiapine Fumarate Antitr… 38 Dec 20, 2019 - Lawsuit: Reliable Pharmacy et al v. Holdco US Inc et al

Watchdog Research, Inc. • www.watchdogresearch.com • [email protected] • (855) 820-6272 39 Oct 28, 2019 - Lawsuit: Blue Cross Blue Shield of Michigan et al v. Endo Pharmaceutica… 81 Jun 29, 2017 - Lawsuit: Lewis v. LP et al

40 Oct 5, 2019 - Lawsuit: Rhodes et al v. Rhodes Technologies Inc et al 82 Jun 12, 2017 - Lawsuit: Noden Pharma DAC v. Anchen Pharmaceuticals Inc et al

41 Aug 8, 2019 - Lawsuit: In re Sitagliptin Phosphate 708 & 921 Patent Litigation 83 May 4, 2017 - Lawsuit: Celgene Corporation v. Par Pharmaceutical Inc et al

42 May 9, 2019 - Change in Accounting Estimates 84 Apr 17, 2017 - Lawsuit: State of Mississippi v. Endo Pharmaceuticals Inc

43 Apr 18, 2019 - Lawsuit: Par Pharmaceutical Inc et al v. Comp… 85 Mar 31, 2017 - Lawsuit: Public Employees' Retirement System of Mississippi v. Endo In…

44 Apr 4, 2019 - Insider Sale 86 Mar 31, 2017 - Securities Class Actions Lawsuit: Public Employees' Retirement Syste…

45 Mar 4, 2019 - Lawsuit: Athenex Pharma Solutions LLC et al v. Azar II et al 87 Mar 27, 2017 - Lawsuit: Boone County Commission v. AmerisourceBergen Drug Corpora…

46 Feb 13, 2019 - Lawsuit: United HealthCare Services Inc v. Actavis Holdco US Inc et al 88 Mar 1, 2017 - Impairment

47 Dec 20, 2018 - Lawsuit: Par Pharmaceutical Inc et al v. Amneal Pharmaceuticals of Ne… 89 Mar 1, 2017 - Impairment

48 Dec 18, 2018 - Lawsuit: City and County of San Francisco et al v. Purdue Pharma LP et al 90 Feb 3, 2017 - Lawsuit: The State of California et al v. plc et al

49 Oct 11, 2018 - Lawsuit: Par Pharmaceutical Inc et al v. Sandoz Inc 91 Jan 23, 2017 - Lawsuit: Federal Trade Commission v. Allergan plc et al

50 Sep 25, 2018 - Lawsuit: Marion Diagnostic Center LLC et al v. McKesson Corporation et… 92 Dec 23, 2016 - Lawsuit: In re Propranolol Antitrust Litigation

51 Aug 14, 2018 - Insider Sale 93 Dec 22, 2016 - Change in CFO

52 Aug 13, 2018 - Lawsuit: Athenex Pharma Solutions LLC et al v. Par Pharmaceutical Inc … 94 Nov 18, 2016 - Lawsuit: Aptalis Pharma Canada ULC et al v. Par Pharmaceutical Inc

53 Aug 3, 2018 - Lawsuit: Humana Inc v. Actavis Elizabeth LLC et al 95 Nov 8, 2016 - Disclosure Controls

54 Aug 2, 2018 - Lawsuit: American Resources Insurance Company Inc v. Purdue Pharma L… 96 Nov 7, 2016 - Lawsuit: Shasha v. Endo International PLC et al

55 Jun 22, 2018 - Lawsuit: Ahold USA Inc et al v. Actavis Holdco US Inc et al 97 Nov 7, 2016 - Securities Class Actions Lawsuit: Shasha v. Endo International PLC et al

56 Jun 15, 2018 - Lawsuit: In Re Zetia Ezetimibe Antitrust Litigation 98 Oct 26, 2016 - Lawsuit: Endo Pharmaceuticals Inc et al v. Federal Trade Commission

57 May 31, 2018 - Lawsuit: Par Pharmaceutical Inc et al v. Eagle Pharmaceuticals Inc 99 Oct 21, 2016 - Change in CFO

58 May 16, 2018 - Lawsuit: In re Novartis and Par Antitrust Litigation 100 Oct 17, 2016 - SEC letters to management

59 Apr 26, 2018 - Mergers & Acquisitions 101 Sep 29, 2016 - Lawsuit: Inc v. Par Sterile Products LLC

60 Feb 27, 2018 - Impairment 102 Sep 28, 2016 - Change in CEO

61 Feb 27, 2018 - Impairment 103 Sep 23, 2016 - Lawsuit: IMPAX Laboratories Inc et al v. Par Pharmaceutical Inc

62 Feb 27, 2018 - Impairment 104 Aug 9, 2016 - Disclosure Controls

63 Feb 27, 2018 - Impairment 105 Aug 5, 2016 - Lawsuit: In Re Generic Pharmaceuticals Pricing Antitrust Litigation

64 Feb 27, 2018 - Disclosure Controls 106 Jul 27, 2016 - Lawsuit: Fresenius Kabi USA LLC v. Par Sterile Products LLC et al

65 Jan 22, 2018 - Lawsuit: The Kroger Co et al v. Actavis Holdco US Inc et al 107 Jun 30, 2016 - Lawsuit: LLC v. Par Pharmaceutical Inc

66 Jan 16, 2018 - Lawsuit: Columbiana County Board of County Commissioners v. Ameriso… 108 May 25, 2016 - Lawsuit: Friedman v. Endo International plc et al

67 Dec 13, 2017 - Lawsuit: County of San Joaquin et al v. Purdue Pharma LP et al 109 May 25, 2016 - Securities Class Actions Lawsuit: Friedman v. Endo International plc et al

68 Dec 12, 2017 - Lawsuit: Dayton v. Purdue Pharma LP et al 110 May 6, 2016 - Disclosure Controls

69 Nov 14, 2017 - Lawsuit: Pelletier v. Endo International PLC et al 111 May 6, 2016 - Lawsuit: Endo Pharmaceuticals Inc v. Impax Laboratories Inc

70 Nov 14, 2017 - Securities Class Actions Lawsuit: Pelletier v. Endo International PLC et al 112 Mar 30, 2016 - Lawsuit: Federal Trade Commission v. Endo Pharmaceuticals Inc et al

71 Oct 26, 2017 - Lawsuit: Par Sterile Products LLC et al v. Hargan et al 113 Mar 22, 2016 - Insider Sale

72 Oct 13, 2017 - Lawsuit: Local No 38 IBEW Health and Welfare Fund v. Purdue Pharma L… 114 Mar 4, 2016 - Insider Sale

73 Oct 6, 2017 - Lawsuit: Indivior Inc et al v. Par Pharmaceutical Inc et al 115 Mar 2, 2016 - Lawsuit: International Union Of Operating Engineers Local 30 Benets Fu…

74 Aug 28, 2017 - Lawsuit: Valeant Pharmaceuticals International Inc et al v. Par Sterile Pr… 116 Feb 29, 2016 - Impairment

75 Aug 18, 2017 - Lawsuit: Bier v. Endo International Plc et al 117 Feb 29, 2016 - Impairment

76 Aug 18, 2017 - Securities Class Actions Lawsuit: Bier v. Endo International Plc et al 118 Feb 29, 2016 - Impairment

77 Aug 14, 2017 - Lawsuit: Par Pharmaceutical Inc et al v. Quva Pharma Inc et al 119 Feb 29, 2016 - Impairment

78 Aug 8, 2017 - Lawsuit: Horizon Therapeutics LLC v. Par Pharmaceutical Inc 120 Feb 22, 2016 - Lawsuit: Biomarin Pharmaceutical Inc v. Par Pharmaceutical Inc

79 Aug 3, 2017 - Lawsuit: Insys Therapeutics Inc et al v. Par Pharmaceutical Inc 121 Feb 19, 2016 - Lawsuit: Merck Sharp & Dohme Corp v. Par Sterile Products LLC et al

80 Jul 27, 2017 - Lawsuit: Staubus et al v. Purdue Pharma LP et al (TV2) 122 Feb 10, 2016 - Lawsuit: Plumbers' Local Union No 690 Health Plan v. Actavis Inc et al

Watchdog Research, Inc. • www.watchdogresearch.com • [email protected] • (855) 820-6272 Notications

Important notications related to the company are listed here. Notications may come from the SEC, exchanges such as the NYSE or NASDAQ, or Watchdog Research. Examples of notications include announcements of bankruptcy proceedings, company name changes, and noncompliance with SEC regulations or exchange rules.

There are no notications for Endo at least since 2016.

Peer Group

Peer groups are used by companies to benchmark executive compensation and performance. Each company identies its own peer group. Peer groups vary from company to company.

Peer Group Companies Who Named Endo as a Peer

Company Ticker Market Cap Company Ticker Market Cap

Regeneron Pharmaceuticals Inc. REGN $64.7b Eaton Corp. PLC ETN $57.2b

Vertex Pharmaceuticals Inc. VRTX $47.1b Horizon Pharma Plc. HZNP $24.7b

Biogen Inc. BIIB $42.2b Charles River Laboratories International CRL $20.8b Inc. Horizon Pharma Plc. HZNP $24.7b

Elanco Animal Health Incorporated ELAN $18b Incyte Corp. INCY $15.2b

Dentsply Sirona Inc. XRAY $12.7b Biomarin Pharmaceutical Inc. BMRN $14.2b

Service Corp. International SCI $10.1b Companies Inc. BHC $9.99b

Bausch Health Companies Inc. BHC $9.99b United Therapeutics Corp. UTHR $8.29b

Syneos Health, Inc. SYNH $9.32b Jazz Pharmaceuticals Plc. JAZZ $7.96b

United Therapeutics Corp. UTHR $8.29b Endo International Plc. ENDP $757m

Endo International Plc. ENDP $757m

Watchdog Research, Inc. • www.watchdogresearch.com • [email protected] • (855) 820-6272 Peer Flag Comparison

The return to a company’s stock is not the only measure of executive performance. Ethics matter, and growth can quickly reverse and gains evaporate if a company’s accounting and nancial reporting processes are not fundamentally sound and trustworthy. How does Endo's accounting quality compare to its peer group?

ENDP PEER GROUPFLAGS ENDP PEER GROUPFLAGS Reporting Irregularities Litigation & External Pressures

Financial Restatements 9 Signicant Litigation 2 7

Revisions 5 4 Securities Class Actions 3 6

Out of Period Adjustments 7 2 Shareholder Activism 8 1

Impairments 9 Cybersecurity 8 1

Changes in Accounting Estimates 3 6 Management Review

Disclosure Controls 1 7 1 CEO Changes 5 2 2

Internal Controls 9 CFO Changes 3 3 3

Critical / Key Audit Matters 2 7 Insider Sales 5 4

Pledged Securities 9 Anomalies in the Numbers

Benford's Law 4 5 Mergers & Acquisitions 2 5 2

Beneish M-Score 4 4 Sales of Assets 9

Accounting Disclosure Complexity 1 7 1 Auditor Assessment

Auditor Changes 9 Securities & Exchange Commission Concerns

SEC Oversight 6 1 2 Auditor Experience 9

SEC Letters to Management 8 1 Auditor Tenure 7 2

Revenue Recognition 1 8 Audit Fees 5 4

Non-GAAP Measures 9 Non-Audit Fees 6 3

Watchdog Research, Inc. • www.watchdogresearch.com • [email protected] • (855) 820-6272

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