XML 50 R37.htm IDEA: XBRL DOCUMENT
v3.24.3

COMMITMENTS AND CONTINGENCIES (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract] |
Schedule of Contingent Consideration | A reconciliation of the opening balances to the closing balances of these Level 3 measurements for the nine months ended September 30, 2024 and September 30, 2023 is as follows (in thousands):
Nine Months Ended September 30, 2024 |  | Contingent Consideration Liability Related to Acquisition of: |  |
| Arkis |  | Location in Financial Statements |  | Derma Sciences |  | ACell |  | Surgical Innovations Associates (SIA), Inc. |  | Location in Financial Statements
Balance as of January 1, 2024 |  | $ | 15,755 |  |  |  |  | $ | 2,557 |  |  | $ | 300 |  |  |  |  | 68,700 |  |  |
Payment |  |  |  |  |  |  |  |  |  |  |  | (12,400) |  |  |
Change in fair value of contingent consideration liabilities |  | (3,019) |  |  | Research and development |  | 137 |  |  | — |  |  |  |  | 3,100 |  |  | Selling, general and administrative
Balance as of September 30, 2024 |  | 12,736 |  |  |  |  | 2,694 |  |  | 300 |  |  |  |  | 59,400 |  |  |
Short-Term |  | $ | 8,320 |  |  |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | 19,600 |  |  | Accrued expenses and other current liabilities
Long-Term |  | 4,416 |  |  |  |  | 2,694 |  |  | 300 |  |  |  |  | 39,800 |  |  | Other liabilities
Total |  | 12,736 |  |  |  |  | 2,694 |  |  | 300 |  |  |  |  | 59,400 |  |  |
Nine Months Ended September 30, 2023 |  | Contingent Consideration Liability Related to Acquisition of: |
| Arkis |  | Location in Financial Statements |  | Derma Sciences |  |  |  | ACell |  | Surgical Innovations Associates (SIA), Inc. | Location in Financial Statements
Balance as of January 1, 2023 |  | $ | 12,895 |  |  |  |  | $ | 230 |  |  |  |  | $ | 3,700 |  |  | $ | 57,600 |  |
Change in fair value of contingent consideration liabilities |  | 1,991 |  |  | Research and development |  | 1,887 |  |  |  |  | (2,200) |  |  | 6,600 |  | Selling, general and administrative
Balance as of September 30, 2023 |  | $ | 14,886 |  |  |  |  | $ | 2,117 |  |  |  |  | $ | 1,500 |  |  | $ | 64,200 |  |
Short-Term |  | $ | 4,373 |  |  |  |  | $ | — |  |  |  |  | $ | 503 |  |  | $ | 13,000 |  | Accrued expenses and other current liabilities
Long-Term |  | 10,513 |  |  |  |  | 2,117 |  |  |  |  | 997 |  |  | 51,200 |  | Other liabilities
Total |  | 14,886 |  |  |  |  | 2,117 |  |  |  |  | 1,500 |  |  | 64,200 |  |

X
- References No definition available. + Details
Name: | us-gaap_CommitmentsAndContingenciesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration