** Shares of SomnoMed Ltd SOM.AX fall 12.3% to A$0.465, their lowest levels since January 20

** The medical device maker plans to absorb the costs associated with the tariff changes in the immediate term and reiterates FY25 outlook for revenue and EBITDA

** Co imports its products to the U.S. and manufactures them primarily in the Philippines

** Stock posts biggest percentage drop since December 16

** Stock sees busiest session since early February

** Stock up 1.1% YTD, including moves in current session

(Reporting by Jasmeen Ara Shaikh in Bengaluru)

((JasmeenAraIslam.Shaikh@thomsonreuters.com;))