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COMMITMENTS AND CONTINGENCIES (Tables) | 3 Months Ended
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Mar. 31, 2025
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 three months ended March 31, 2025 and March 31, 2024 is as follows (in thousands):
Three Months Ended March 31, 2025 |  | Contingent Consideration Liability Related to Acquisition of:
| Arkis (1) |  | Derma Sciences (2) |  | ACell (2) | Surgical Innovations Associates (SIA), Inc. (2)
Balance as of January 1, 2025 |  | $ | 12,968 |  |  | $ | 2,686 |  |  | $ | 3 |  |  | 54,000 |
Payment |  | (5,000) |  |  | — |  |  | — |  |  | — |
Change in fair value of contingent consideration liabilities |  | (812) |  |  | 50 |  |  | — |  |  | 600 |
Balance, March 31, 2025 |  | 7,156 |  |  | 2,736 |  |  | 3 |  |  | 54,600 |
Short-Term - Accrued expenses and other liabilities |  | $ | 3,598 |  |  | $ | — |  |  | $ | — |  |  | $ | 35,000 |
Long-Term - Other liabilities |  | 3,558 |  |  | 2,736 |  |  | 3 |  |  | 19,600 |
Total |  | 7,156 |  |  | 2,736 |  |  | 3 |  |  | 54,600 |
Three Months Ended March 31, 2024 |  | Contingent Consideration Liability Related to Acquisition of:
| Arkis (1) |  | Derma Sciences (2) |  | ACell (2) | Surgical Innovations Associates (SIA), Inc. (2)
Balance as of January 1, 2024 |  | $ | 15,755 |  |  | $ | 2,557 |  |  | $ | 300 |  |  | $ | 68,700 |
Change in fair value of contingent consideration liabilities |  | (83) |  |  | 39 |  |  | — |  |  | 500 |
Balance as of March 31, 2024 |  | $ | 15,672 |  |  | $ | 2,596 |  |  | $ | 300 |  |  | $ | 69,200 |
Short-Term - Accrued expenses and other liabilities |  | $ | 7,562 |  |  | $ | — |  |  | $ | — |  |  | $ | 29,300 |
Long-Term - Other liabilities |  | 8,110 |  |  | 2,596 |  |  | 300 |  |  | 39,900 |
Total |  | 15,672 |  |  | 2,596 |  |  | 300 |  |  | 69,200 |
(1) Location in financial statements: Research and development (2) Location in financial statements: Selling, general and administrative A roll forward of the fair value of the contingent consideration liabilities, as determined by Level 3 unobservable inputs, during the three months ended March 31, 2025 and 2024 were as follows:
| Three Months Ended March 31,
Dollars in thousands | 2025 | 2024
Balance at beginning of period | $ | 69,657 |  | $ | 87,312 |
Change in fair value | (162) |  | 456 |
Payments | (5,000) |  | — |
Balance at end of period | $ | 64,495 |  | $ | 87,768 |

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- 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
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