XML 64 R37.htm IDEA: XBRL DOCUMENT
v3.26.1

Long-Term Debt (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2026
Debt Disclosure [Abstract] |
Schedule of Royalty Right Agreements | The following table summarizes the significant unobservable inputs used in the fair value measurement of the Royalty Right Agreements:
| Valuation Methodology |  | Significant Unobservable Input |  | Weighted Average (range, if applicable)
|  |  | Discount Rate |  | 15%
Royalty Right Agreements | Probability weighted income approach |  | Probability of Success |  | 95%
|  |  | Projected Years of Payments |  | 2025 | - | 2035
Schedule of Term Notes and Unamortized Debt Discount Balances | Long-term notes and unamortized debt discount balances are as follows:
| March 31, |  | December 31,
| 2026 |  | 2025
Total Outstanding notes | $ | 45,000 |  |  | $ | 45,000 |
Unamortized discount, including Exit Fee | (6,376) |  |  | (7,630) |
Notes payable, current | (13,630) |  |  | (9,964) |
Notes payable, long-term | 24,994 |  |  | 27,406 |
Finance lease | 105 |  |  | 113 |
Notes payable, net | $ | 25,099 |  |  | $ | 27,519 |
| March 31, |  | December 31,
| 2026 |  | 2025
Total Royalty obligations | $ | 51,886 |  |  | $ | 51,886 |
Unamortized discount | (24,972) |  |  | (25,945) |
Royalty obligations, long term | $ | 26,914 |  |  | $ | 25,941 |
Schedule of Debt Maturities | Scheduled principal payments on the 13.5% Notes as of March 31, 2026 are as follows:
2026 | $ | 9,540 |
2027 | 14,535 |
2028 | 20,925 |
Total | $ | 45,000 |

X
- Definition Schedule of Significant Unobservable Inputs Used In The Initial Fair Value Measurement Of The Royalty Right Agreement + References No definition available. + Details
Name: | aqst_ScheduleOfSignificantUnobservableInputsUsedInTheInitialFairValueMeasurementOfTheRoyaltyRightAgreementTableTextBlock
Namespace Prefix: | aqst_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69E -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-8 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-6 Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-7 + Details
Name: | us-gaap_ScheduleOfDebtInstrumentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of maturity and sinking fund requirement for long-term debt. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 470 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481544/470-10-50-1 + Details
Name: | us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration