XML 63 R49.htm IDEA: XBRL DOCUMENT
v3.23.3

Long-lived asset impairment and restructuring charges - Schedule of Restructuring Reserve by Type of Cost (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Sep. 30, 2023
Restructuring Reserve [Roll Forward] |  |  |  |
Restructuring costs | $ 20.3 |  |  | $ 29.9
January 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 3.6 | $ 7.4 | $ 0.0 | 0.0
Restructuring costs | (0.2) | (0.1) | 9.7 | 9.4
Cash payments | (1.1) | (3.7) | (2.3) |
Ending balance | 2.3 | 3.6 | 7.4 | 2.3
August 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 0.0 | 0.0 | 0.0 | 0.0
Restructuring costs | 20.5 | 0.0 | 0.0 |
Cash payments | (1.9) | 0.0 | 0.0 |
Ending balance | 18.6 | 0.0 | 0.0 | 18.6
Employee transition |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Restructuring costs | 0.3 |  |  | 0.6
Employee transition | January 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 0.1 | 0.1 | 0.0 | 0.0
Restructuring costs | 0.0 | 0.0 | 0.3 |
Cash payments | 0.0 | 0.0 | (0.2) |
Ending balance | 0.1 | 0.1 | 0.1 | 0.1
Employee transition | August 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 0.0 | 0.0 | 0.0 | 0.0
Restructuring costs | 0.3 | 0.0 | 0.0 |
Cash payments | (0.2) | 0.0 | 0.0 |
Ending balance | 0.1 | 0.0 | 0.0 | 0.1
Severance payments |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Restructuring costs | 17.9 |  |  | 26.6
Severance payments | January 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 3.2 | 6.7 | 0.0 | 0.0
Restructuring costs | 0.0 | 0.1 | 8.7 |
Cash payments | (1.1) | (3.6) | (2.0) |
Ending balance | 2.1 | 3.2 | 6.7 | 2.1
Severance payments | August 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 0.0 | 0.0 | 0.0 | 0.0
Restructuring costs | 17.9 | 0.0 | 0.0 |
Cash payments | (1.7) | 0.0 | 0.0 |
Ending balance | 16.2 | 0.0 | 0.0 | 16.2
Employee benefits |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Restructuring costs | 2.1 |  |  | 2.7
Employee benefits | January 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 0.3 | 0.6 | 0.0 | 0.0
Restructuring costs | (0.2) | (0.2) | 0.7 |
Cash payments | 0.0 | (0.1) | (0.1) |
Ending balance | 0.1 | 0.3 | 0.6 | 0.1
Employee benefits | August 2023 Restructuring Plan |  |  |  |
Restructuring Reserve [Roll Forward] |  |  |  |
Beginning balance | 0.0 | 0.0 | 0.0 | 0.0
Restructuring costs | 2.3 | 0.0 | 0.0 |
Cash payments | 0.0 | 0.0 | 0.0 |
Ending balance | $ 2.3 | $ 0.0 | $ 0.0 | $ 2.3

X
- Definition Amount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17 + Details
Name: | us-gaap_PaymentsForRestructuring
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482047/420-10-45-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 + Details
Name: | us-gaap_RestructuringCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
Name: | us-gaap_RestructuringReserve
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_RestructuringReserveRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringPlanAxis=ebs_RestructuringPlanJanuary2023Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=ebs_RestructuringPlanAugust2023Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=ebs_EmployeeTransitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=us-gaap_EmployeeSeveranceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=ebs_EmployeeBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |