XML 54 R42.htm IDEA: XBRL DOCUMENT
v3.23.3

Revenue recognition (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Revenue from Contract with Customer [Abstract] |
Summary of Disaggregation of Revenue | The Company's revenues disaggregated by the major sources were as follows:
| Year Ended December 31,
2022 |  | 2021 |  | 2020
USG |  | Non-USG |  | Total |  | USG |  | Non-USG |  | Total |  | USG |  | Non-USG |  | Total
| (As Restated) |  | (As Revised) |  | (As Revised)
Product sales | $ | 445.4 |  |  | $ | 520.8 |  |  | $ | 966.2 |  |  | $ | 530.0 |  |  | $ | 493.9 |  |  | $ | 1,023.9 |  |  | $ | 626.0 |  |  | $ | 363.8 |  |  | $ | 989.8 |
CDMO: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Services | — |  |  | 105.0 |  |  | 105.0 |  |  | — |  |  | 310.3 |  |  | 310.3 |  |  | — |  |  | 194.1 |  |  | 194.1 |
Leases | — |  |  | 4.9 |  |  | 4.9 |  |  | 243.1 |  |  | 62.1 |  |  | 305.2 |  |  | 247.8 |  |  | 30.5 |  |  | 278.3 |
Total CDMO | — |  |  | 109.9 |  |  | 109.9 |  |  | 243.1 |  |  | 372.4 |  |  | 615.5 |  |  | 247.8 |  |  | 224.6 |  |  | 472.4 |
Contracts and grants | 37.2 |  |  | 4.2 |  |  | 41.4 |  |  | 130.2 |  |  | 4.0 |  |  | 134.2 |  |  | 109.2 |  |  | 5.9 |  |  | 115.1 |
Total revenues | $ | 482.6 |  |  | $ | 634.9 |  |  | $ | 1,117.5 |  |  | $ | 903.3 |  |  | $ | 870.3 |  |  | $ | 1,773.6 |  |  | $ | 983.0 |  |  | $ | 594.3 |  |  | $ | 1,577.3 |
Schedules of Concentration of Risk, by Risk Factor | For the years ended December 31, 2022, 2021 and 2020, the Company's product sales from Anthrax Vaccines, Nasal Naloxone products, TEMBEXA, ACAM2000 and Other products as a percentage of total product sales were as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
% of product sales: |  |  |  |  |
Anthrax vaccines | 28 | % |  | 25 | % |  | 38 | %
Nasal naloxone products | 39 | % |  | 43 | % |  | 31 | %
TEMBEXA | 12 | % |  | — | % |  | — | %
ACAM2000 | 7 | % |  | 20 | % |  | 20 | %
Other products | 14 | % |  | 12 | % |  | 11 | %
Summary of Deferred Revenue Contract Liabilities | The following table presents the roll forward of the contract liabilities:
| Contract Liabilities
Balance at December 31, 2020 (As Revised) | $ | 100.1 |
Deferral of revenue | 279.7 |
Revenue recognized | (363.4) |
Balance at December 31, 2021 (As Revised) | $ | 16.4 |
Deferral of revenue | 38.9 |
Revenue recognized | (23.6) |
Balance at December 31, 2022 (As Restated) | $ | 31.7 |
Schedule of Accounts Receivable, Net | Accounts receivable including unbilled accounts receivable contract assets consist of the following:
| December 31,
| 2022 |  | 2021
| (As Restated) |  | (As Revised)
Accounts receivable: |  |  |
Billed | $ | 102.7 |  |  | $ | 230.5 |
Unbilled | 57.2 |  |  | 51.6 |
Allowance for expected credit losses | (0.7) |  |  | (3.2) |
Accounts receivable, net | $ | 159.2 |  |  | $ | 278.9 |

X
- Definition Schedule of Accounts Receivable, Net [Table Text Block] + References No definition available. + Details
Name: | ebs_ScheduleOfAccountsReceivableNetTableTextBlock
Namespace Prefix: | ebs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 16 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6327-108592 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 21 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6442-108592 + Details
Name: | us-gaap_SchedulesOfConcentrationOfRiskByRiskFactorTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration