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v3.25.1

BUSINESS COMBINATION - Recognized identified assets acquired and liabilities assumed (Details) - USD ($) $ in Thousands | 3 Months Ended | 7 Months Ended |  |
--- | --- | --- | --- | ---
Mar. 31, 2025 | Mar. 31, 2025 | Dec. 31, 2024 | Sep. 16, 2024
Business Acquisition [Line Items] |  |  |  |
Goodwill | $ 60,662 | $ 60,662 | $ 59,990 |
Alimera Sciences, Inc |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Cash and cash equivalents | 9,247 | 9,247 |  | $ 9,247
Measurement Period Adjustments, Cash and cash equivalents |  | 0 |  |
Accounts receivable | 38,952 | 38,952 |  | 38,605
Measurement Period Adjustments, Accounts receivable |  | 347 |  |
Prepaid expenses and other assets | 2,618 | 2,618 |  | 2,618
Measurement Period Adjustments, Prepaid expenses and other assets |  | 0 |  |
Inventories | 17,898 | 17,898 |  | 19,457
Measurement Period Adjustments, Inventories |  | (1,559) |  |
Property and equipment | 3,086 | 3,086 |  | 3,086
Measurement Period Adjustments, Property, plant, and equipment |  | 0 |  |
Intangible assets | 400,000 | 400,000 |  | 400,000
Measurement Period Adjustments, Intangibles |  | 0 |  |
Deferred tax asset, net of deferred tax liabilities and valuation allowance | 118 | 118 |  | 198
Measurement Period Adjustments, Deferred tax asset |  | (80) |  |
Derivative and other non-current assets | 1,224 | 1,224 |  | 1,224
Measurement Period Adjustments, Derivative and other non-current assets |  | 0 |  |
Total assets | 473,143 | 473,143 |  | 474,435
Measurement Period Adjustments, Total assets |  | (1,292) |  |
Accounts payable | 8,001 | 8,001 |  | 8,001
Measurement Period Adjustments, Accounts payable |  | 0 |  |
Accrued expenses and other | 12,554 | 12,554 |  | 11,396
Measurement Period Adjustments, Accrued expenses and other |  | 1,158 |  |
Accrued government rebates | 385 | 385 |  | 0
Measurement Period Adjustments, Accrued government rebate |  | 385 |  |
Returned goods reserve | 495 | 495 |  | 3,095
Measurement Period Adjustments, Returned goods reserve |  | (2,600) |  |
Current accrued licensor payment | 3,684 | 3,684 |  | 3,684
Measurement Period Adjustments, Current accrued licensor payment |  | 0 |  |
Accrued licensor payment, net of current | 37,932 | 37,932 |  | 21,316
Measurement Period Adjustments, Accrued licensor payment, net of current |  | 0 |  |
Deferred tax liability | 21,316 | 21,316 |  | 37,932
Measurement Period Adjustments, Deferred tax liability |  | 0 |  |
Other non-current liabilities | 2,364 | 2,364 |  | 2,364
Measurement Period Adjustments, Other non-current liabilities |  | 0 |  |
Total liabilities | 86,731 | 86,731 |  | 87,788
Measurement Period Adjustments, Liabilities |  | (1,057) |  |
Total fair value of consideration transferred | 418,849 | 418,849 |  | 418,849
Measurement Period Adjustments, Total fair value of consideration transferred |  | 0 |  |
Less: fair value of net acquired identifiable assets and liabilities | 386,412 | 386,412 |  | 386,647
Measurement Period Adjustments, Less: fair value of net acquired identifiable assets and liabilities |  | (235) |  |
Goodwill | 32,437 | 32,437 |  | $ 32,202
Goodwill decrease on adjustment | $ 200 | $ 235 |  |

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