XML 62 R44.htm IDEA: XBRL DOCUMENT v3.25.0.1

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 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 years ended December 31, 2024 and 2023 is as follows (in thousands):

						Contingent Consideration Liability Related to Acquisition of:
						Arkis						Location in Financial Statements						Derma Sciences						ACell									Surgical Innovations Associates, Inc.						Location in Financial Statements
Balance as of January 1, 2024						$	15,755											$	2,557					$	300											$	68,700
Payments						—												—						—												(12,400)
Change in fair value of contingent consideration liabilities						(2,787)						Research and development						129						(297)												(2,300)						Selling, general and administrative
Balance as of December 31, 2024						$	12,968											$	2,686					$	3											$	54,000
Short-Term						$	8,560											$	—					$	—											$	17,900					Accrued expenses and other current liabilities
Long-Term						4,408												2,686						3												36,100						Other liabilities
Total						$	12,968											$	2,686					$	3											$	54,000

						Contingent Consideration Liability Related to Acquisition of:
						Arkis						Location in Financial Statements						Derma Sciences												ACell Inc.						Surgical Innovations Associates, Inc.						Location in Financial Statements
Balance as of January 1, 2023						$	12,895											$	230											$	3,700					$	57,607
Additions						—												—												—						—
Change in fair value of contingent consideration liabilities						2,860						Research and development						2,327												(3,400)						11,093						Selling, general and administrative
Balance as of December 31, 2023						$	15,755											$	2,557											$	300					$	68,700
Short-Term						$	7,778											$	—											$	—					$	13,400					Accrued expenses and other current liabilities
Long-Term						7,977												2,557												300						55,300						Other liabilities
Total						$	15,755											$	2,557											$	300					$	68,700

A rollforward of the fair value of the contingent consideration liabilities, as determined by Level 3 unobservable inputs, during the years ended December 31, 2024, December 31, 2023, and December 31, 2022 were as follows:

			Years Ended
Dollars in thousands			2024			2023			2022
Balance at beginning of period			$	87,312		$	74,432		$	37,129
Change in fair value			(5,255)			12,880			37,303
Payments			(12,400)			—			—
Balance at end of period			$	69,657		$	87,312		$	74,432

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