XML 51 R40.htm IDEA: XBRL DOCUMENT v3.26.1
Share-based Compensation (Tables)
6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-based Compensation Expense

The following table presents share-based compensation expense included in the accompanying condensed consolidated statements of operations and comprehensive (loss) income:

 

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

(In thousands)

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Cost of goods manufactured and sold

 

$

1,932

 

 

$

1,479

 

 

$

3,685

 

 

$

3,261

 

Research and development

 

 

8,219

 

 

 

6,510

 

 

 

16,687

 

 

 

12,401

 

Selling, general and administrative

 

 

20,988

 

 

 

16,977

 

 

 

47,097

 

 

 

32,114

 

Share-based compensation expense

 

 

31,139

 

 

 

24,966

 

 

 

67,469

 

 

 

47,776

 

Research and development

 

 

 

 

 

 

 

 

5,940

 

 

 

 

Selling, general and administrative

 

 

 

 

 

 

 

 

12,468

 

 

 

 

Share-based compensation expense for acceleration of Avadel Shares

 

 

 

 

 

 

 

 

18,408

 

 

 

 

Total share-based compensation expense

 

$

31,139

 

 

$

24,966

 

 

$

85,877

 

 

$

47,776