XML 55 R37.htm IDEA: XBRL DOCUMENT v3.23.1

Revenue recognition (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The Company's revenues disaggregated by the major sources were as follows:

			Three Months Ended March 31, 2023																		Three Months Ended March 31, 2022
			USG						Non-USG						Total						USG						Non-USG						Total
Product sales, net			$	26.1					$	117.3					$	143.4					$	103.4					$	133.7					$	237.1
CDMO:
Services			—						13.4						13.4						—						51.8						51.8
Leases			—						1.8						1.8						—						9.0						9.0
Total CDMO			$	—					$	15.2					$	15.2					$	—					$	60.8					$	60.8
Contracts and grants			4.9						1.6						6.5						9.1						0.5						9.6
Total revenues			$	31.0					$	134.1					$	165.1					$	112.5					$	195.0					$	307.5

Rollforward of Contract Liabilities

The following table presents the roll forward of the contract liability balances:

						Contract Liabilities
Balance at December 31, 2022						$	31.7
Deferral of revenue						5.0
Revenue recognized						(18.7)
Balance at March 31, 2023						$	18.0

Schedule of Accounts Receivable, Net

Accounts receivable, including unbilled accounts receivable contract assets, consist of the following:

						March 31, 2023						December 31, 2022
Accounts receivable:
Billed						$	106.5					$	102.7
Unbilled						49.8						56.4
Allowance for expected credit losses						(0.4)						(0.7)
Accounts receivable, net						$	155.9					$	158.4

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