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Product Acquisitions and Return of Product Rights (Tables)

9 Months Ended

Sep. 30, 2025

Business Combination [Abstract]

Business combination, contingent consideration

The following table presents the changes in the fair value of the contingent consideration liability that is remeasured on a recurring basis. The contingent consideration earned and accrued in operating expenses is paid to Theravance quarterly.

Balance at December 31, 2024			$	3,242,999
Cash payment of royalty during the period			(503,512)
Change in fair value of contingent consideration included in operating expenses			71,715
Contingent consideration earned and accrued in operating expenses			751,465
Balance at September 30, 2025			$	3,562,667

The following table presents the changes in the fair value of the contingent consideration liability that is remeasured on a recurring basis.

Balance at December 31, 2024			$	1,516,000
Cash payment of milestones and royalty during the period			(527,685)
Change in fair value of contingent consideration included in operating expenses			(164,944)
Contingent consideration earned and accrued in operating expenses			451,629
Balance at September 30, 2025			$	1,275,000

X

- References

No definition available.

+ Details

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- Definition

Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-1

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