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SEGMENT REPORTING - Revenue (Details) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2025 USD ($) brand productFamily | Jun. 30, 2024 USD ($) | Jun. 30, 2025 USD ($) productFamily segment brand reportingUnit | Jun. 30, 2024 USD ($)
Segment reporting |  |  |  |
Number of operating segments | segment |  |  | 2 |
Number of reporting units | segment |  |  | 3 |
Established brand products | brand | 20 |  | 20 |
Product families | productFamily | 100 |  | 100 |
Net Revenues | $ 211,371 | $ 138,040 | $ 408,493 | $ 275,470
Cost of sales (excluding depreciation and amortization) | 74,615 | 57,698 | 147,652 | 106,855
Research and development expense | 16,535 | 7,296 | 27,099 | 17,807
Selling, general, and administrative | 81,771 | 52,821 | 158,299 | 100,842
Depreciation and amortization | 23,281 | 14,697 | 46,172 | 29,383
Contingent consideration fair value adjustment | 1,277 | 359 | (10,815) | 449
Gain on sale of building | 0 | 0 | 0 | (5,347)
Operating income | 13,892 | 5,169 | 40,086 | 25,481
Unrealized gain (loss) on investment in equity securities | 332 | (2,712) | (589) | 6,943
Interest expense, net | (5,438) | (4,656) | (10,922) | (9,256)
Other income (expense), net | 1,739 | (88) | 1,937 | (120)
Income (Loss) Before Income Tax Expense | 10,525 | (2,287) | $ 30,512 | 23,048
Rare Disease and Brands |  |  |  |
Segment reporting |  |  |  |
Number of reporting units | reportingUnit |  |  | 2 |
Operating Segments | Generics and Other |  |  |  |
Segment reporting |  |  |  |
Net Revenues | 94,213 | 78,821 | $ 197,253 | 153,635
Cost of sales (excluding depreciation and amortization) | 43,231 | 42,014 | 89,732 | 78,814
Research and development expense | 11,414 | 5,427 | 18,002 | 13,446
Selling, general, and administrative | 1,389 | 1,344 | 2,797 | 2,354
Depreciation and amortization | 0 | 0 | 0 | 0
Contingent consideration fair value adjustment | 0 | 0 | 0 | 0
Gain on sale of building |  | 0 |  | 0
Operating income | 38,179 | 30,036 | 86,722 | 59,021
Unrealized gain (loss) on investment in equity securities | 0 | 0 | 0 | 0
Interest expense, net | 0 | 0 | 0 | 0
Other income (expense), net | 0 | 0 | 0 | 0
Income (Loss) Before Income Tax Expense | 38,179 | 30,036 | 86,722 | 59,021
Operating Segments | Rare Disease and Brands |  |  |  |
Segment reporting |  |  |  |
Net Revenues | 117,158 | 59,219 | 211,240 | 121,835
Cost of sales (excluding depreciation and amortization) | 31,384 | 15,684 | 57,920 | 28,041
Research and development expense | 5,121 | 1,869 | 9,097 | 4,361
Selling, general, and administrative | 51,191 | 26,349 | 93,627 | 51,015
Depreciation and amortization | 0 | 0 | 0 | 0
Contingent consideration fair value adjustment | 0 | 0 | 0 | 0
Gain on sale of building |  | 0 |  | 0
Operating income | 29,462 | 15,317 | 50,596 | 38,418
Unrealized gain (loss) on investment in equity securities | 0 | 0 | 0 | 0
Interest expense, net | 0 | 0 | 0 | 0
Other income (expense), net | 0 | 0 | 0 | 0
Income (Loss) Before Income Tax Expense | 29,462 | 15,317 | 50,596 | 38,418
Corporate and Unallocated |  |  |  |
Segment reporting |  |  |  |
Net Revenues | 0 | 0 | 0 | 0
Cost of sales (excluding depreciation and amortization) | 0 | 0 | 0 | 0
Research and development expense | 0 | 0 | 0 | 0
Selling, general, and administrative | 29,191 | 25,128 | 61,875 | 47,473
Depreciation and amortization | 23,281 | 14,697 | 46,172 | 29,383
Contingent consideration fair value adjustment | 1,277 | 359 | (10,815) | 449
Gain on sale of building |  | 0 |  | (5,347)
Operating income | (53,749) | (40,184) | (97,232) | (71,958)
Unrealized gain (loss) on investment in equity securities | 332 | (2,712) | (589) | 6,943
Interest expense, net | (5,438) | (4,656) | (10,922) | (9,256)
Other income (expense), net | 1,739 | (88) | 1,937 | (120)
Income (Loss) Before Income Tax Expense | $ (57,116) | $ (47,640) | $ (106,806) | $ (74,391)

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