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Revenue from Contracts with Customers (Tables)

3 Months Ended

Mar. 31, 2025

Revenue from Contracts with Customers

Schedule of product revenue provision and allowance categories

​

​	​	​	​	​	​	​	​	​	​
​	​	​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance as of December 31, 2024	​	$	191,508	​	$	147,134	​	$	38,512
Provision related to current period sales	​	​	119,726	​	​	17,212	​	​	50,169
Ironshore measurement period adjustments	​	​	638	​	​	(14,765)	​	​	—
Changes in estimate related to prior period sales	​	​	1,675	​	​	(1,782)	​	​	303
Credits/payments made	​	​	(125,261)	​	​	(11,420)	​	​	(60,861)
Balance as of March 31, 2025	​	$	188,286	​	$	136,379	​	$	28,123

​

​	​	​	​	​	​	​	​	​	​
​		​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance as of December 31, 2023	​	$	149,826	​	$	77,505	​	$	20,917
Provision related to current period sales	​	​	92,569	​	​	9,697	​	​	39,013
Changes in estimate related to prior period sales	​	​	1,061	​	​	1,519	​	​	(53)
Credits/payments made	​	​	(105,228)	​	​	(9,069)	​	​	(39,245)
Balance as of March 31, 2024	​	$	138,228	​	$	79,652	​	$	20,632

​

(1) Provisions for rebates and incentives include managed care rebates, government rebates and co-pay program incentives. Provisions for rebates and incentives are deducted from gross revenues at the time revenues are recognized and are included in accrued rebates, returns and discounts in the Company’s Condensed Consolidated Balance Sheets.

(2) Provisions for product returns are deducted from gross revenues at the time revenues are recognized and are included in accrued rebates, returns and discounts in the Company’s Condensed Consolidated Balance Sheets.

(3) Provisions for trade allowances and chargebacks include fees for distribution service fees, prompt pay discounts, and chargebacks. Trade allowances and chargebacks are deducted from gross revenue at the time revenues are recognized and are recorded as a reduction to accounts receivable in the Company’s Condensed Consolidated Balance Sheets.

Schedule of disaggregation of revenue

​

​	​	​	​	​	​
​	Three Months Ended March 31,
​	2025		​	2024
Belbuca	$	51,658	​	$	50,663
Xtampza ER	​	47,642		​	45,813
Jornay PM	​	28,539	​	​	—
Nucynta IR	​	27,417	​	​	25,960
Nucynta ER	​	19,686	​	​	19,186
Symproic	​	2,815	​	​	3,301
Total product revenues, net	$	177,757	​	$	144,923

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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