XML 89 R70.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Income Taxes - Schedule of Deferred Tax Assets and Liabilities, Net (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred Tax Assets |  |
Net operating loss and tax credits | $ 14,312,099 | $ 15,427,801
Property and equipment and intangibles | 79,979 | 71,990
Right-of-use liability | 1,205,692 | 1,307,178
Intangible assets | 2,762,590 | 2,337,091
Section 174 expenses | 2,586,832 | 2,208,093
Allowance for accounts receivable | 306,007 | 147,919
Reserve for expired product | 649,549 | 616,979
Inventory | 266,695 | 185,189
Business interest expense limitation | 54,720 | 0
Deferred charges | 1,027,520 | 937,935
Cumulative compensation costs incurred on deductible equity awards | 83,189 | 176,926
Total deferred tax assets | 23,334,872 | 23,417,101
Deferred Tax Liabilities |  |
Right-of-use asset | (1,385,534) | (1,547,773)
Net deferred tax assets, before valuation allowance | 21,949,338 | 21,869,328
Less: deferred tax asset valuation allowance | (21,949,338) | (21,869,328)
Net deferred tax assets | $ 0 | $ 0

X
- Definition Deferred Tax Asset, Operating Lease Liabilities + References No definition available. + Details
Name: | cpix_DeferredTaxAssetOperatingLeaseLiabilities
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Assets, Business Interest Expense Limitation + References No definition available. + Details
Name: | cpix_DeferredTaxAssetsBusinessInterestExpenseLimitation
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Assets, Deferred Charges + References No definition available. + Details
Name: | cpix_DeferredTaxAssetsDeferredCharges
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Assets, Operating Loss Carryforwards and Tax Credit Carryforwards + References No definition available. + Details
Name: | cpix_DeferredTaxAssetsOperatingLossCarryforwardsAndTaxCreditCarryforwards
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Assets, Property and Equipment and Intangibles + References No definition available. + Details
Name: | cpix_DeferredTaxAssetsPropertyAndEquipmentAndIntangibles
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves for Expired Product + References No definition available. + Details
Name: | cpix_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReservesForExpiredProduct
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Liability, Operating Lease Right-of-Use Assets + References No definition available. + Details
Name: | cpix_DeferredTaxLiabilityOperatingLeaseRightOfUseAssets
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Net Deferred Tax Assets, Gross + References No definition available. + Details
Name: | cpix_NetDeferredTaxAssetsGross
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from intangible assets including goodwill. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from in-process research and development cost acquired in business combination or from joint venture formation or both. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsInProcessResearchAndDevelopment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsInventory
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsLiabilitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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