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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Reconciliation of Total Amounts of Unrecognized Tax Benefits

The following is a reconciliation of the total amounts of unrecognized tax benefits for the years ended December 31, 2024, 2023 and 2022:

In thousands			2024				2023				2022
Beginning uncertain tax benefits			$	18,658			$	18,715			$	22,040
Prior year—decreases				(1,612	)			(2,261	)			(9,107	)
Current year—increases				2,437				2,204				5,782
Ending uncertain tax benefits			$	19,483			$	18,658			$	18,715

Jurisdictions the Company Remains Subject to Tax Examinations

The Company files income tax returns in the United States, Ireland and United Kingdom, or UK. The Company remains subject to tax examinations in the following jurisdictions as of December 31, 2024:

Jurisdiction		Tax Years
United States—Federal		2018-2024
United States—State		2018-2024
Ireland		2019-2024
United Kingdom		2022-2024

Components of Loss from Operations Before Taxes

The components of loss from operations before taxes were as follows for the years ended December 31, 2024, 2023 and 2022:

In thousands			2024				2023				2022
United States			$	(5,284	)		$	15,881			$	5,358
Ireland and United Kingdom				(76,910	)			(85,177	)			(112,527	)
Other				4,994				15,626				3,364
Total loss before taxes			$	(77,200	)		$	(53,670	)		$	(103,805	)

Benefit from Income Taxes

The provision for income taxes shown in the accompanying consolidated statements of operations consists of the following for the years ended December 31, 2024, 2023 and 2022:

In thousands			2024				2023				2022
Current:
United States—Federal			$	3,185			$	1,597			$	562
United States—State				355				243				573
Foreign				1,443				3,602				863
Total current			$	4,983			$	5,442			$	1,998
Deferred:
United States—Federal				(2,886	)			9,927				(3,721	)
United States—State				(1,369	)			(934	)			284
Foreign				(11,514	)			(15,408	)			(1,646	)
Change in valuation allowance				15,769				6,415				5,083
Total deferred			$	—			$	—			$	—
Provision for income taxes			$	4,983			$	5,442			$	1,998

Difference between Benefit from Income Taxes and Amount Computed by Applying Statutory Income Tax Rate to Income Before Taxes

The provision for income taxes differs from the amount computed by applying the statutory income tax rate to income before taxes due to the following for the years ended December 31, 2024, 2023 and 2022:

In thousands			2024				2023				2022
Benefits from taxes at statutory rate			$	(19,300	)		$	(13,418	)		$	(25,952	)
Rate differential				8,896				8,042				9,141
Change in valuation reserves				15,769				6,415				5,083
Nondeductible employee compensation				1,374				31				2,344
Stock option/RSU windfall				783				4,500				3,569
ISO disqualifying disposition windfall				459				—				—
Branded prescription drug fee				(280	)			—				—
Research and development credits				(257	)			(376	)			(958	)
Tax return to provision adjustments				544				4,187				424
Foreign exchange				—				(2,921	)			7,859
Permanent and other				(1,048	)			141				(1,542	)
Stock Option/RSU Deferred Only Adjustment				(1,716	)			—				—
Uncertain tax positions				921				780				(3,290	)
Foreign-derived intangible income				(1,162	)			(1,939	)			(2,935	)
Loss of tax attributes				—				—				8,255
Provision for income taxes			$	4,983			$	5,442			$	1,998

Income Tax Effect of Each Type of Temporary Difference Comprising Net Deferred Tax Asset

The income tax effect of each type of temporary difference comprising the net deferred tax asset as of December 31, 2024 and 2023 is as follows:

In thousands			December 31, 2024				December 31, 2023
Deferred tax assets:
Net operating losses			$	166,405			$	154,086
Stock-based compensation				12,451				9,929
Tax credits				2,421				2,409
Lease liability				1,837				1,971
Other reserves and accrued liabilities				8,808				7,916
Gross deferred tax assets				191,922				176,311
Less: valuation allowance				(187,562	)			(171,793	)
Total deferred tax assets				4,360				4,518
Deferred tax liabilities:
Depreciation and amortization				(2,985	)			(3,050	)
Lease asset				(1,375	)			(1,468	)
Total deferred tax liabilities				(4,360	)			(4,518	)
Net deferred tax assets			$	—			$	—

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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