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Note 4 - Business Combination - Purchase Consideration (Details) - USD ($) $ in Thousands |  | 12 Months Ended
--- | --- | ---
Oct. 02, 2024 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash consideration |  |  | $ 30,000 | $ (0) | $ (0)
Ipsen Biopharmaceuticals, Inc [Member] |  |  |  |  |
Cash consideration |  | $ 30,000 |  |  |
Deferred payments (1) | [1] | 4,276 |  |  |
Total consideration |  | 34,276 |  |  |
Inventory (2) | [2] | 13,010 |  |  |
Intangible assets (3) | [3] | 21,250 |  |  |
Goodwill (4) | [4] | 16 |  |  |
Assets acquired |  | 34,276 |  |  |
Net assets acquired |  | $ 34,276 |  |  |
[1] | Deferred payments represent the acquisition date fair value of the $5,000 in deferred consideration to be paid to Ipsen. The Company will make payments of $2,500 on each of the first and second anniversaries of closing, which the closing date of the acquisition was December 19, 2024. The Company will accrete the $724, which represents the difference between the total deferred payments amount due of $5,000 and the acquisition date fair value of $4,276, to interest expense in its Statements of Operations over the course of the two-year period using the effective interest rate methodology.
[2] | Inventory consists of raw materials, semi-finished goods and finished goods. Finished goods, semi-finished goods and raw materials inventory were valued on the acquisition date at fair value and resulted in a $5,510 step-up in inventory value compared to a $7,500 carrying value. Determining the fair value of inventory included making estimates of costs to complete and to sell semi-finished and finished goods inventory.
[3] | Intangible assets consist of the transferred intellectual property as a part of the license agreement. The estimated fair value of the intangible asset was determined using the multi-period excess earnings method (“MPEEM”), which is a form of income approach, which incorporates the estimated future cash flows to be generated from the product utilizing the existing customer base. Excess earnings are the earnings remaining after deducting the market rates of return on the estimated value of contributory assets, including debt-free net working capital, tangible assets, other long-term assets and other identifiable intangible assets. The excess earnings are thereby calculated from each year of a multi-year projection period and discounted to present value. The primary components of this method consist of the discount rate and contributory asset charges. The imputed fair value of the Increlex® intangible asset of $21,250 will be amortized over its useful life of ten years.
[4] | Goodwill represents the excess of the purchase price consideration over the fair value of the net assets acquired. Due to the immateriality of the implied value of goodwill, the Company elected to expense the $16 in goodwill, which was expensed to general and administrative expenses for the year ended December 31, 2024 in the Company Statements of Operations.

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