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Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets

Summary of changes in the carrying amount of goodwill

​

​	​	​	​
​	​	Amount
Balance at December 31, 2021	​	$	—
Goodwill resulting from BDSI Acquisition	​	​	130,094
Balance at September 30, 2022	​	$	130,094

​

Schedule of gross carrying amount and accumulated amortization of the Intangible Asset

​

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​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As of September 30, 2022

​

As of December 31, 2021

​

Amortization Period (Years)

​

​

Cost

​

​

Accumulated Amortization

​

​

Carrying Amount

​

​

Cost

​

​

Accumulated Amortization

​

​

Carrying Amount

Belbuca

4.8

​

$

360,000

​

$

(39,581)

​

$

320,419

​

$

—

​

$

—

​

$

—

Nucynta Products

8.0

​

​

521,170

​

​

(302,833)

​

​

218,337

​

​

521,170

​

​

(252,447)

​

​

268,723

Symproic

9.6

​

​

70,000

​

​

(3,824)

​

​

66,176

​

​

—

​

​

—

​

​

—

Elyxyb

14.2

​

​

5,000

​

​

(185)

​

​

4,815

​

​

—

​

​

—

​

​

—

Total intangibles

​

​

$

956,170

​

$

(346,423)

​

$

609,747

​

$

521,170

​

$

(252,447)

​

$

268,723

Summary of amortization expense

​

​	​	​	​	​	​	​	​	​	​	​	​
​	Three Months Ended September 30,					​	Nine Months Ended September 30,
​	​	2022		​	2021	​	​	2022		​	2021
Belbuca	$	18,848		$	—	​	$	39,581		$	—
Nucynta Products	​	16,795	​	​	16,796	​	​	50,385	​	​	50,386
Symproic	​	1,821	​	​	—	​	​	3,825	​	​	—
Elyxyb	​	88	​	​	—	​	​	185	​	​	—
Total amortization expense	$	37,552	​	$	16,796	​	$	93,976	​	$	50,386

Schedule of future amortization expenses

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​

​

​

​

​

​

​

Years ended December 31,

Belbuca

​

Nucynta Products

​

Symproic

​

Elyxyb

​

Total

2022

$

18,847

​

$

16,795

​

$

1,822

​

$

88

​

$

37,552

2023

​

75,393

​

​

67,181

​

​

7,285

​

​

352

​

​

150,211

2024

​

75,393

​

​

67,181

​

​

7,285

​

​

352

​

​

150,211

2025

​

75,393

​

​

67,180

​

​

7,285

​

​

352

​

​

150,210

2026

​

75,393

​

​

—

​

​

7,285

​

​

352

​

​

83,030

Thereafter

​

—

​

​

—

​

​

35,214

​

​

3,319

​

​

38,533

Remaining amortization expense

$

320,419

​

$

218,337

​

$

66,176

​

$

4,815

​

$

609,747

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