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Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2024

Summary of Disaggregation of Revenues

The following table disaggregates our product revenue, net by product and geographic region and disaggregates our other revenues by geographic region (in thousands):

		Three Months Ended												Three Months Ended
		June 30, 2024												June 30, 2023
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	68,988			$	1,200			$	70,188			$	56,440			$	-			$	56,440
Total product revenue, net			68,988				1,200				70,188				56,440				-				56,440
Other revenue			3,598				9				3,607				3,809				-				3,809
Total revenues		$	72,586			$	1,209			$	73,795			$	60,249			$	-			$	60,249
		Six Months Ended												Six Months Ended
		June 30, 2024												June 30, 2023
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	115,685			$	2,347			$	118,032			$	99,891			$	-			$	99,891
Total product revenue, net			115,685				2,347				118,032				99,891				-				99,891
Other revenue			6,400				152				6,552				7,283				-				7,283
Total revenues		$	122,085			$	2,499			$	124,584			$	107,174			$	-			$	107,174

HEPLISAV-B

Schedule of Revenues from Major Customers

The following table summarizes HEPLISAV-B product revenue from each of our three largest customers (as a percentage of total HEPLISAV-B net product revenue):

		Three Months Ended								Six Months Ended
		June 30,								June 30,
		2024				2023				2024				2023
Largest customer			28	%			24	%			28	%			24	%
Second largest customer			22	%			21	%			21	%			23	%
Third largest customer			18	%			18	%			18	%			17	%

Summary of Product Revenue Allowance and Reserve Categories

The following table summarizes balances and activities in HEPLISAV-B product revenue allowance and reserve categories for the six months ended June 30, 2024 (in thousands):

		Balance at Beginning of Period				Provisions related to current period sales				Credit or payments made during the period				Adjustments related to prior periods				Balance at End of Period
Six months ended June 30, 2024:
Accounts receivable reserves (1)		$	7,011			$	34,615			$	(32,498	)		$	-			$	9,128
Revenue reserve accruals (2)		$	21,004			$	26,626			$	(18,022	)		$	(709	)		$	28,899

(1)Reserves are for chargebacks, discounts and other fees.

(2)Accruals are for returns, rebates and other fees.

CpG 1018 adjuvant

Summarizes balances and activities in our contract asset account

The following table summarizes balances and activities in our contract asset account (in thousands):

		Balance at Beginning of Period				Additions				Subtractions				Balance at End of Period
Six months ended June 30, 2024
Contract asset, included in other current assets (1)		$	1,389			$	6,400			$	(5,396	)		$	2,393
Contract asset, included in other assets (long term) (2)		$	71,307			$	-			$	-			$	71,307

(1) The $2.4 million of contract asset is derived from our agreement with the DoD.

(2) The Clover contract asset was included in long term assets to reflect the timing of expected long term demand for CpG 1018 adjuvant for Clover Product. See Note 6 for further discussion.

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