XML 37 R27.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Note B - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands |  |  |  |  |  |  | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
May 15, 2022 | May 07, 2021 | Apr. 08, 2021 | Mar. 02, 2021 | Sep. 03, 2019 | Mar. 20, 2012 | Sep. 30, 2022 | Sep. 30, 2021 | Mar. 31, 2021 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2021 | Jul. 31, 2020
Revenue from Contract with Customer, Including Assessed Tax |  |  |  |  |  |  | $ 2,874 | $ 1,965 |  | $ 8,139 | $ 26,068 |  |
Income Taxes Receivable |  |  |  |  |  |  |  |  |  |  |  | $ 100 |
Accounts Receivable, Allowance for Credit Loss, Ending Balance |  |  |  |  |  |  | 0 |  |  | 0 |  | 0 |
Arimoclomol Purchase Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Contract with Customer, Liability, Revenue Recognized |  |  |  |  |  |  | 2,300 |  |  | 3,200 |  |  |
Contract with Customer, Clawback Liability |  |  |  |  |  |  | 1,200 |  |  | 1,700 |  |  |
Asset Acquisition, Consideration Transferred, Estimated Reserve Liability | $ 5,200 |  |  |  |  |  | 6,300 |  |  | 6,300 |  |  |
Accounts Receivable, after Allowance for Credit Loss, Current, Total |  |  |  |  |  |  | 4,900 |  |  | 4,900 |  |  |
Consulting Services [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts Receivable, after Allowance for Credit Loss, Current, Total |  |  |  |  |  |  | 600 |  |  | 600 |  |  |
Consulting Services [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from Contract with Customer, Including Assessed Tax |  |  |  |  |  |  | 300 |  |  | 600 | 200 |  |
Deferred Revenue, Total |  |  |  |  |  |  | 0 |  |  | 0 |  | 0 |
Accounts Receivable, after Allowance for Credit Loss, Current, Total |  |  |  |  |  |  |  |  |  |  |  | 100 |
Income Taxes Receivable |  |  |  |  |  |  | 700 |  |  | 700 |  |  |
Other Receivables |  |  |  |  |  |  | 400 |  |  | 400 |  |  |
GPC Member | License [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from Contract with Customer, Including Assessed Tax |  | $ 10,000 | $ 10,000 | $ 10,000 | $ 10,000 |  |  |  |  |  |  |  |
Revenue Recognition, Milestone Method, Revenue to be Recognized |  |  | $ 10,000 |  | 63,000 |  |  |  |  |  |  |  |
Revenue Recognition, Milestone Method, Additional Revenue to be Recognized |  | $ 590,000 |  |  | $ 420,000 |  |  |  |  |  |  |  |
Contract with Customer, Liability, Revenue Recognized |  |  |  |  |  |  |  |  | $ 10,000 |  |  |  |
Deferred Revenue, Total |  |  |  |  |  |  | 0 |  |  | 0 |  | 0 |
Accounts Receivable, after Allowance for Credit Loss, Current, Total |  |  |  |  |  |  |  |  |  |  |  | 100 |
Aquestive Therapeutics [Member] | License [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from Contract with Customer, Including Assessed Tax |  |  |  |  |  |  | 200 |  |  | 400 | 20,000 |  |
Royalty Revenue, Percent |  |  |  |  |  | 10.00% |  |  |  |  |  |  |
Royalty Expense |  |  |  |  |  |  |  |  | $ 1,000 |  |  |  |
Corium, Inc [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts Receivable, after Allowance for Credit Loss, Current, Total |  |  |  |  |  |  |  |  |  |  |  | 1,200 |
Corium, Inc [Member] | Consulting Services [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from Contract with Customer, Including Assessed Tax |  |  |  |  |  |  | 0 |  |  | 3,500 | 5,900 |  |
Deferred Revenue, Total |  |  |  |  |  |  | $ 0 |  |  | $ 0 |  | $ 400 |
Consulting Agreement, Maximum Amount to be Received |  |  |  |  |  |  |  |  |  |  |  |  | $ 15,600
Contract with Customer, Asset, after Allowance for Credit Loss, Total |  |  |  |  |  |  |  |  |  |  |  |  | 13,600
Consulting Agreement, Conditional Milestone Achievement to be Received |  |  |  |  |  |  |  | $ 2,000 |  |  | $ 2,000 |  | $ 2,000

X
- Definition Represents estimated reserve liability for asset acquisition consideration transferred. + References No definition available. + Details
Name: | kmph_AssetAcquisitionConsiderationTransferredEstimatedReserveLiability
Namespace Prefix: | kmph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount to be received upon conditional milestone achievement under the consulting agreement. + References No definition available. + Details
Name: | kmph_ConsultingAgreementConditionalMilestoneAchievementToBeReceived
Namespace Prefix: | kmph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The maximum amount to be received under the consulting agreement. + References No definition available. + Details
Name: | kmph_ConsultingAgreementMaximumAmountToBeReceived
Namespace Prefix: | kmph_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents clawback liability for contract with customer + References No definition available. + Details
Name: | kmph_ContractWithCustomerClawbackLiability
Namespace Prefix: | kmph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of additional consideration to be recognized for the milestone or milestones. + References No definition available. + Details
Name: | kmph_RevenueRecognitionMilestoneMethodAdditionalRevenueToBeRecognized
Namespace Prefix: | kmph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of consideration to be recognized for the milestone or milestones. + References No definition available. + Details
Name: | kmph_RevenueRecognitionMilestoneMethodRevenueToBeRecognized
Namespace Prefix: | kmph_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the royalty revenue expressed as a percentage. + References No definition available. + Details
Name: | kmph_RoyaltyRevenuePercent
Namespace Prefix: | kmph_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130549-203045 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=126919976&loc=SL49130531-203044 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126919976&loc=SL49130533-203044 + Details
Name: | us-gaap_ContractWithCustomerAssetNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130549-203045 + Details
Name: | us-gaap_ContractWithCustomerLiabilityRevenueRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(c)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(10)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 + Details
Name: | us-gaap_IncomeTaxReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount due from parties in nontrade transactions, classified as other. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_OtherReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_RoyaltyExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_AssetAcquisitionAxis=kmph_ArimoclomolPurchaseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AssetAcquisitionAxis=kmph_ConsultingServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=kmph_ConsultingServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=kmph_GPCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_LicenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=kmph_AquestiveTherapeuticsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=kmph_CoriumIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |