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Acquisition (Tables)

9 Months Ended

Sep. 30, 2025

Acquisition

Schedule of total consideration, including finalization of the working capital adjustment and final allocation of the purchase price, including all measurement period adjustments

The fair value of the total consideration, including finalization of the working capital adjustment, was approximately $306,104 consisting of the following:

​

​	​	​
Fair Value of Purchase Price Consideration	Amount
Fair value of purchase price consideration paid at closing:	​	​
Initial cash consideration	$	276,888
Deferred payments and contingent consideration:	​	​
Cash held in escrow related to indemnification and other settlements	​	18,120
Other deferred consideration	​	7,000
Fair value of contingent consideration	​	4,096
Total purchase consideration	$	306,104

The following tables set forth the final allocation of the Ironshore Acquisition purchase price to the estimated fair value of the net assets acquired at the Acquisition Date, including all measurement period adjustments:

​

​	​	​	​
​	​	Acquisition Date Fair Value
Assets Acquired	​	​	​
Cash and cash equivalents	​	$	9,350
Accounts receivable	​	​	44,593
Inventory	​	​	17,155
Prepaid expenses and other current assets	​	​	8,620
Property, plant and equipment, net	​	​	541
Intangible assets	​	​	635,000
Right-of-use assets	​	​	800
Deferred tax assets	​	​	33,921
Total assets	​	$	749,980
Liabilities Assumed	​	​	​
Accounts payable	​	$	6,656
Accrued liabilities	​	​	73,437
Accrued rebates, returns and discounts	​	​	87,697
Borrowings	​	​	8,954
Lease liabilities	​	​	800
Senior secured notes payable	​	​	151,500
Deferred royalty obligation	​	​	116,900
Deferred revenue	​	​	10,000
Total liabilities	​	$	455,944
Total identifiable net assets acquired	​	​	294,036
Goodwill	​	​	12,068
Total consideration transferred	​	$	306,104

Schedule of acquisition related expenses

​

​	​	​	​	​	​	​
​	​	Three Months Ended		​	Nine Months Ended
​	​	September 30,		​	September 30,
​	​	2025		​	2025
Employee-related expenses	​	$	—	​	$	515
Transaction costs	​	​	—	​	​	38
Legal defense expenses for NSP litigation acquired from Ironshore	​	​	883	​	​	1,435
Other acquisition expenses	​	​	669	​	​	1,788
Total acquisition related expenses	​	$	1,552	​	$	3,776

​

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- Definition

Tabular disclosure for acquisition related expenses in a business combination.

+ References

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- Definition

Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479907/805-20-50-1

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