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SEGMENT REPORTING - Revenue (Details) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 USD ($) brand productFamily | Sep. 30, 2024 USD ($) | Sep. 30, 2025 USD ($) productFamily segment reportingUnit brand | Sep. 30, 2024 USD ($)
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 | $ 227,813 | $ 148,332 | $ 636,306 | $ 423,802
Cost of sales (excluding depreciation and amortization) | 93,389 | 63,075 | 241,041 | 169,930
Research and development expense | 12,304 | 10,128 | 39,403 | 27,935
Selling, general, and administrative | 76,656 | 79,075 | 234,955 | 179,917
Depreciation and amortization | 22,632 | 15,748 | 68,804 | 45,131
Contingent consideration fair value adjustment | (14,470) | 825 | (25,285) | 1,274
Loss (gain) on disposal of assets | 295 | 0 | 295 | (5,347)
Intangible asset impairment charge | 767 | 0 | 767 | 0
Operating income (loss) | 36,240 | (20,519) | 76,326 | 4,962
Unrealized gain on investment in equity securities | 3,140 | 1,355 | 2,551 | 8,298
Interest expense, net | (4,727) | (2,331) | (15,649) | (11,587)
Other (expense)income , net | (853) | (2,535) | 1,084 | (2,655)
Loss on extinguishment of debt | 0 | (7,468) | 0 | (7,468)
Income (Loss) Before Income Tax Expense (Benefit) | 33,800 | (31,498) | $ 64,312 | (8,450)
Rare Disease and Brands |  |  |  |
Segment reporting |  |  |  |
Number of reporting units | reportingUnit |  |  | 2 |
Operating Segments | Generics and Other |  |  |  |
Segment reporting |  |  |  |
Net Revenues | 98,688 | 82,711 | $ 295,941 | 236,346
Cost of sales (excluding depreciation and amortization) | 53,736 | 42,585 | 143,468 | 121,399
Research and development expense | 8,472 | 6,123 | 26,474 | 19,569
Selling, general, and administrative | 1,405 | 1,384 | 4,202 | 3,737
Depreciation and amortization | 0 | 0 | 0 | 0
Contingent consideration fair value adjustment | 0 | 0 | 0 | 0
Loss (gain) on disposal of assets | 0 |  | 0 | 0
Intangible asset impairment charge | 0 |  | 0 |
Operating income (loss) | 35,075 | 32,619 | 121,797 | 91,641
Unrealized gain on investment in equity securities | 0 | 0 | 0 | 0
Interest expense, net | 0 | 0 | 0 | 0
Other (expense)income , net | 0 | 0 | 0 | 0
Loss on extinguishment of debt |  |  |  | 0
Income (Loss) Before Income Tax Expense (Benefit) | 35,075 | 32,619 | 121,797 | 91,641
Operating Segments | Rare Disease and Brands |  |  |  |
Segment reporting |  |  |  |
Net Revenues | 129,125 | 65,621 | 340,365 | 187,456
Cost of sales (excluding depreciation and amortization) | 39,653 | 20,490 | 97,573 | 48,531
Research and development expense | 3,832 | 4,005 | 12,929 | 8,366
Selling, general, and administrative | 43,983 | 35,705 | 137,610 | 86,720
Depreciation and amortization | 0 | 0 | 0 | 0
Contingent consideration fair value adjustment | 0 | 0 | 0 | 0
Loss (gain) on disposal of assets | 0 |  | 0 | 0
Intangible asset impairment charge | 0 |  | 0 |
Operating income (loss) | 41,657 | 5,421 | 92,253 | 43,839
Unrealized gain on investment in equity securities | 0 | 0 | 0 | 0
Interest expense, net | 0 | 0 | 0 | 0
Other (expense)income , net | 0 | 0 | 0 | 0
Loss on extinguishment of debt |  |  |  | 0
Income (Loss) Before Income Tax Expense (Benefit) | 41,657 | 5,421 | 92,253 | 43,839
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 | 31,268 | 41,986 | 93,143 | 89,460
Depreciation and amortization | 22,632 | 15,748 | 68,804 | 45,131
Contingent consideration fair value adjustment | (14,470) | 825 | (25,285) | 1,274
Loss (gain) on disposal of assets | 295 |  | 295 | (5,347)
Intangible asset impairment charge | 767 |  | 767 |
Operating income (loss) | (40,492) | (58,559) | (137,724) | (130,518)
Unrealized gain on investment in equity securities | 3,140 | 1,355 | 2,551 | 8,298
Interest expense, net | (4,727) | (2,331) | (15,649) | (11,587)
Other (expense)income , net | (853) | (2,535) | 1,084 | (2,655)
Loss on extinguishment of debt |  |  |  | (7,468)
Income (Loss) Before Income Tax Expense (Benefit) | $ (42,932) | $ (69,538) | $ (149,738) | $ (143,930)

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