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Acquisitions (Tables)

9 Months Ended

Sep. 30, 2023

Acquisitions

Schedule of consideration paid for acquisition

The total consideration paid for the BDSI acquisition was approximately $669,431 consisting of the following (in thousands, except per share amounts):

​

​	​	​
Fair Value of Purchase Price Consideration	Amount
Fair value of purchase price consideration paid at closing:	​	​
Cash consideration for all outstanding shares of BDSI's common and preferred stock (103,235,298 shares acquired at $5.60 per share)	$	578,118
Cash consideration paid to settle RSUs and in-the-money options	​	28,309
Cash paid to settle BDSI debt	​	63,004
Total purchase consideration	$	669,431

Schedule of preliminary allocation of acquisition purchase price

The following tables set forth the final allocation of the BDSI Acquisition purchase price to the estimated fair value of the net assets acquired at the Acquisition Date:

​

​	​	​	​
​	​	Amounts Recognized at the Acquisition Date
Assets Acquired	​	​	​
Cash and cash equivalents	​	$	97,362
Accounts receivable	​	​	55,495
Inventory	​	​	77,382
Prepaid expenses and other current assets	​	​	6,125
Property and equipment	​	​	1,242
Operating lease assets	​	​	481
Intangible assets	​	​	435,000
Total assets	​	$	673,087
Liabilities Assumed	​	​	​
Accounts payable	​	$	12
Accrued expenses	​	​	18,249
Accrued rebates, returns and discounts	​	​	56,261
Operating lease liabilities	​	​	481
Deferred tax liabilities	​	​	62,510
Total liabilities	​	$	137,513
Total identifiable net assets acquired	​	​	535,574
Goodwill	​	​	133,857
Total consideration transferred	​	$	669,431

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Tabular disclosure for consideration paid as at the date of acquisition.

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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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