XML 56 R49.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Product Revenues, Net, Accounts Receivable, Net, and Reserves for Product Revenues - Summary of Change in Reserves for Discounts and Allowances (Detail) - USD ($) $ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Accounts Notes And Loans Receivable [Line Items] |  |
Beginning balance | $ 164,772 | $ 94,698
Provision | 158,731 | 106,559
Adjustments relating to prior periods | (4,476) | (3,437)
Payments/credits | (158,712) | (83,822)
Ending balance | 160,315 | 113,998
Chargebacks [Member] |  |
Accounts Notes And Loans Receivable [Line Items] |  |
Beginning balance | 27,486 | 417
Provision | 41,935 | 6,287
Adjustments relating to prior periods | 783 | 0
Payments/credits | (54,393) | (6,434)
Ending balance | 15,811 | 270
Rebates [Member] |  |
Accounts Notes And Loans Receivable [Line Items] |  |
Beginning balance | 98,194 | 67,493
Provision | 72,684 | 60,824
Adjustments relating to prior periods | (5,171) | (3,437)
Payments/credits | (62,647) | (45,592)
Ending balance | 103,060 | 79,288
Prompt Pay [Member] |  |
Accounts Notes And Loans Receivable [Line Items] |  |
Beginning balance | 3,831 | 3,343
Provision | 8,585 | 7,228
Adjustments relating to prior periods | 0 | 0
Payments/credits | (8,462) | (6,976)
Ending balance | 3,954 | 3,595
Other Accruals [Member] |  |
Accounts Notes And Loans Receivable [Line Items] |  |
Beginning balance | 35,261 | 23,445
Provision | 35,527 | 32,220
Adjustments relating to prior periods | (88) | 0
Payments/credits | (33,210) | (24,820)
Ending balance | $ 37,490 | $ 30,845

X
- Definition Adjustments To Product Revenue Reserves Relating To Sales In Prior Years + References No definition available. + Details
Name: | srpt_AdjustmentsToProductRevenueReservesRelatingToSalesInPriorYears
Namespace Prefix: | srpt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Payments credits reserves for discounts and allowances. + References No definition available. + Details
Name: | srpt_PaymentsCreditsReservesForDiscountsAndAllowances
Namespace Prefix: | srpt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Provision for reserves for discounts and allowances. + References No definition available. + Details
Name: | srpt_ProvisionForReservesForDiscountsAndAllowances
Namespace Prefix: | srpt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 20 -Name Accounting Standards Codification -Section 40 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481628/310-20-40-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2 + Details
Name: | us-gaap_AccountsNotesAndLoansReceivableLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on accounts receivable, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-4 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=srpt_ChargebacksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=srpt_RebatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=srpt_PromptPayMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=srpt_OtherAccrualsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |