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REVENUE RECOGNITION AND RELATED ALLOWANCES (Tables) | 3 Months Ended
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Mar. 31, 2025
Revenue from Contract with Customer [Abstract] |
Schedule of disaggregation of revenue and revenue recognized | All revenue recognized in the accompanying unaudited condensed consolidated statements of operations is considered to be revenue from contracts with customers. The following table depicts the disaggregation of revenue:
|  | Three Months Ended March 31,
Products and Services (in thousands) |  | 2025 |  | 2024
Rare Disease and Brands |  |  |  |
Cortrophin Gel |  | $ | 52,850 |  |  | $ | 36,937 |
ILUVIEN and YUTIQ |  | 16,109 |  |  | — |
Rare Disease total net revenues |  | $ | 68,959 |  |  | $ | 36,937 |
Brands |  | 25,123 |  |  | 25,679 |
Rare Disease and Brands total net revenues |  | $ | 94,082 |  |  | $ | 62,616 |
Generics and Other |  |  |  |
Generic pharmaceutical products |  | $ | 98,678 |  |  | $ | 70,217 |
Royalties and other pharmaceutical services |  | 4,362 |  |  | 4,597 |
Generics and Other total net revenues |  | 103,040 |  |  | 74,814 |
Total net revenues |  | $ | 197,122 |  |  | $ | 137,430 |
|  | Three Months Ended March 31,
Timing of Revenue Recognition (in thousands) |  | 2025 |  | 2024
Performance obligations transferred at a point in time |  | $ | 197,122 |  |  | $ | 137,430 |
Performance obligations transferred over time |  | — |  |  | — |
Total |  | $ | 197,122 |  |  | $ | 137,430 |
Schedule of accruals and allowances | The following table summarizes activity in the unaudited condensed consolidated balance sheets for accruals and allowances for the three months ended March 31, 2025 and 2024, respectively:
| Accruals for Chargebacks, Returns, and Other Allowances
(in thousands) | Chargebacks |  | Government Rebates |  | Returns |  | Administrative Fees and Other Rebates |  | Prompt Payment Discounts
Balance at December 31, 2023 | $ | 84,208 |  |  | $ | 12,168 |  |  | $ | 29,678 |  |  | $ | 11,412 |  |  | $ | 4,865 |
Accruals/Adjustments | 131,097 |  |  | 5,952 |  |  | 12,521 |  |  | 14,811 |  |  | 5,635 |
Credits Taken Against Reserve | (137,779) |  |  | (8,611) |  |  | (9,346) |  |  | (13,085) |  |  | (5,641) |
Balance at March 31, 2024 (1) | $ | 77,526 |  |  | $ | 9,509 |  |  | $ | 32,853 |  |  | $ | 13,138 |  |  | $ | 4,859 |
Balance at December 31, 2024 | $ | 105,630 |  |  | $ | 18,714 |  |  | $ | 39,274 |  |  | $ | 19,588 |  |  | $ | 6,258 |
Accruals/Adjustments | 161,858 |  |  | 13,449 |  |  | 9,907 |  |  | 20,567 |  |  | 8,305 |
Credits Taken Against Reserve | (151,817) |  |  | (9,519) |  |  | (6,717) |  |  | (18,368) |  |  | (7,829) |
Balance at March 31, 2025 (1) | $ | 115,671 |  |  | $ | 22,644 |  |  | $ | 42,464 |  |  | $ | 21,787 |  |  | $ | 6,734 |
______________________________________________ (1)Chargebacks are included as an offset to accounts receivable, net of chargebacks and other allowances in the unaudited condensed consolidated balance sheets. Administrative Fees and Other Rebates and Prompt Payment Discounts are included as a reduction to accounts receivable, net of chargebacks and other allowances or accrued expenses and other in the unaudited condensed consolidated balance sheets. Returns are included in returned goods reserve in the unaudited condensed consolidated balance sheets. Government Rebates are included in accrued government rebates in the unaudited condensed consolidated balance sheets.
Schedule of customer concentration | The four customers represent the total percentage of net revenues as follows:
| Three Months Ended March 31,
| 2025 |  | 2024
Customer 1 | 25 | % |  | 34 | %
Customer 2 | 11 | % |  | 13 | %
Customer 3 | 12 | % |  | 10 | %
Customer 4 | 16 | % |  | 13 | %

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