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Acquisitions (Tables) | 9 Months Ended
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Sep. 30, 2025
Evergreen Theragnostics |
Business Combination [Line Items] |
Summary of Acquisition Date Fair Value of Provisional Consideration Transferred in Acquisition | The acquisition date fair value of the consideration transferred in the Evergreen Merger consisted of the following (in thousands):
(in thousands) |  |  |
Cash consideration |  | $ | 276,424 |
Fair value of contingent consideration |  |  | 43,042 |
Total purchase consideration |  | $ | 319,466 |
Summary of Fair Value of Assets Acquired and Liabilities Assumed | The following table summarizes the fair values of assets acquired and liabilities assumed as of the date of acquisition:
(in thousands) |  | Estimated Fair Value |
Assets acquired: |  |  |
Cash and cash equivalents |  | $ | 8,065 |
Accounts receivable, other(1) |  |  | 2,758 |
Prepaid expenses and other current assets |  |  | 459 |
Property, plant and equipment, net |  |  | 16,711 |
Intangibles(2) |  |  | 215,000 |
Deferred tax assets |  |  | 18,112 |
Other long-term assets |  |  | 1,424 |
Total identifiable assets acquired |  |  | 262,529 |
Liabilities assumed: |  |  |
Accounts payable |  |  | (1,964 | )
Accrued expenses and other liabilities |  |  | (754 | )
Deferred tax liabilities |  |  | (55,718 | )
Other long-term liabilities |  |  | (848 | )
Total liabilities assumed |  |  | (59,284 | )
Net assets acquired |  | $ | 203,245 |
Purchase consideration |  | $ | 319,466 |
Goodwill(3) |  | $ | 116,221 |
(1) The value approximates the gross contractual amount of accounts receivables. The contractual amount not expected to be collected is immaterial. (2) Intangible assets acquired consisted of in-process research and development (“IPR&D”). The estimated fair values of the IPR&D assets were determined based on the present values of the expected cash flows to be generated by the respective underlying assets. The Company used a discount rate of 11.5% and cash flows that have been probability adjusted to reflect the risks of product commercialization, which the Company believes are appropriate and representative of market participant assumptions. (3) The goodwill recognized is attributable to future technologies that are not separately identifiable that could potentially add to the currently developed and pipeline products and Evergreen’s assembled workforce. Future technologies did not meet the criteria for recognition separately from goodwill because they are part of the future development and growth of the business. Goodwill of $116.2 million recognized in connection with the Evergreen Merger is not deductible for tax purposes.
Life Molecular Imaging Ltd |
Business Combination [Line Items] |
Summary of Acquisition Date Fair Value of Provisional Consideration Transferred in Acquisition | The acquisition date fair value of the provisional consideration transferred in the LMI Acquisition consisted of the following:
(in thousands) |  |  |
Cash consideration |  | $ | 355,204 |
Fair value of contingent consideration |  |  | 27,000 |
Total purchase consideration |  | $ | 382,204 |
Summary of Fair Value of Assets Acquired and Liabilities Assumed | The following table summarizes the fair values of assets acquired and liabilities assumed as of the date of acquisition:
(in thousands) |  | Estimated Fair Value |
Assets acquired: |  |  |
Cash and cash equivalents |  | $ | 46,193 |
Accounts receivable, other(1) |  | $ | 25,123 |
Inventory |  | $ | 1,125 |
Prepaid expenses and other current assets |  | $ | 1,974 |
Property, plant and equipment, net |  | $ | 4,979 |
Intangibles(2) |  | $ | 394,000 |
Deferred tax assets |  | $ | 15,993 |
Other long-term assets |  | $ | 11,524 |
Total identifiable assets acquired |  | $ | 500,911 |
Liabilities assumed: |  |  |
Accounts payable |  | $ | (5,715 | )
Accrued expenses and other liabilities |  | $ | (24,655 | )
Deferred tax liabilities |  | $ | (72,897 | )
Other long-term liabilities |  | $ | (79,904 | )
Total liabilities assumed |  | $ | (183,171 | )
Net assets acquired |  | $ | 317,740 |
Purchase consideration |  | $ | 382,204 |
Goodwill(3) |  | $ | 64,464 |
(1) The value approximates the gross contractual amount of accounts receivables. The contractual amount not expected to be collected is immaterial. (2) Intangible assets acquired consisted of IPR&D and currently marketed products. The estimated fair values of the IPR&D and currently marketed product assets were determined based on the present values of the expected cash flows to be generated by the respective underlying assets. The Company used a discount rate of 23.5% and 23.0% for IPR&D and currently marketed products, respectively. IPR&D cash flows have been probability-adjusted to reflect the risks of technical and regulatory success of the products, which the Company believes are appropriate and representative of market participant assumptions. The Company estimates that the acquired currently marketed product asset has a useful life of 10.5 years. (3) The goodwill recognized is attributable to future technologies that are not separately identifiable that could potentially add to the currently developed and pipeline products and Life Molecular’s assembled workforce. Future technologies did not meet the criteria for recognition separately from goodwill because they are part of the future development and growth of the business. Goodwill of $64.5 million recognized in connection with the Life Molecular Merger is not deductible for tax purposes.

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