Debt	6 Months Ended
Dec. 31, 2018
Debt
Debt	On November 29, 2018, Aytu issued a collateralized $5.0 million promissory note (the “Armistice Note”) to Armistice Capital (“Armistice”). The Armistice Note is collateralized by the future revenue stream from the products licensed to the Company under the Tris License Agreement between the Company and TRIS. The Armistice Note carries an annual interest rate of 8% and has a three-year term with principal and interest payable at that time. The Company has the right, in its sole discretion, to repay the Armistice Note without penalty at any time after December 29, 2018. For the quarter ended December 31, 2018, the Company has not exercised the early repayment option. The interest expense for the three months ended December 31, 2018 and 2017 was $36,000 and $0, respectively. The interest expense for the six months ended December 31, 2018 and 2017 was $36,000 and $0, respectively.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564

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