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Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets

Schedule of weighted-average life, original cost, accumulated amortization and net book value by major class

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Weighted-Average

​

​

​

​

Accumulated

​

​

​

​

Life (Years)

Original Cost

Amortization

Net Book Value

​

​

(in thousands)

Definite-lived intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

BAQSIMI® product rights(1)

​

24

​

$

591,338

​

$

6,159

​

$

585,179

​

IMS (UK) international product rights(2)

​

10

​

​

8,462

​

​

8,462

​

​

—

​

Patents

12

​

486

​

​

372

​

114

​

Land-use rights

39

​

2,540

​

​

799

​

1,741

​

Subtotal

23

​

602,826

​

15,792

​

587,034

​

Indefinite-lived intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

Trademark

*

​

29,225

​

—

​

29,225

​

Goodwill - Finished pharmaceutical products

*

​

3,092

​

—

​

3,092

​

Subtotal

*

​

32,317

​

—

​

32,317

​

As of September 30, 2023

*

​

$

635,143

​

$

15,792

​

$

619,351

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Weighted-Average

​

​

​

​

Accumulated

​

​

​

​

Life (Years)

Original Cost

Amortization

Net Book Value

​

​

(in thousands)

Definite-lived intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

IMS (UK) international product rights(2)

​

10

​

$

8,462

​

$

5,430

​

$

3,032

​

Patents

12

​

486

​

​

362

​

124

​

Land-use rights

39

​

2,540

​

​

749

​

1,791

​

Subtotal

11

​

11,488

​

6,541

​

4,947

​

Indefinite-lived intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

Trademark

*

​

29,225

​

—

​

29,225

​

Goodwill - Finished pharmaceutical products

*

​

3,126

​

—

​

3,126

​

Subtotal

*

​

32,351

​

—

​

32,351

​

As of December 31, 2022

*

​

$

43,839

​

$

6,541

​

$

37,298

​

^* Intangible assets with indefinite lives have an indeterminable average life.

⁽¹⁾ See Note 3.

⁽²⁾ In June 2023, the Company recorded an impairment related to its IMS (UK) international product rights in the amount of $2.7 million. The Company recorded the impairment in the cost of revenue line in its condensed consolidated statement of operations for the nine months ended September 30, 2023

Schedule of changes in carrying amounts of goodwill

​

​	​	​	​	​	​	​	​
​	​	September 30,		​	December 31,
​	​	2023		​	2022
​	​	(in thousands)
Beginning balance		$	3,126		$	3,313	​
Currency translation	​		(34)	​		(187)	​
Ending balance	​	$	3,092	​	$	3,126	​

Schedule of finite-lived intangible assets, future amortization expense

​

​	​	​	​	​
​		(in thousands)
2023	​	$	6,180	​
2024	​		24,718	​
2025	​		24,718	​
2026	​		24,718	​
2027	​		24,718	​
Thereafter	​		481,982	​
Total amortizable intangible assets	​		587,034	​
Indefinite-lived intangibles	​		32,317	​
Total intangibles (net of accumulated amortization)	​	$	619,351	​

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Tabular disclosure of amortizable finite-lived intangible assets, in total and by major class, including the gross carrying amount and accumulated amortization, and indefinite-lived intangible assets not subject to amortization, excluding goodwill, in total and by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

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

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