XML 107 R91.htm IDEA: XBRL DOCUMENT
v3.21.2

Equity Incentive Plan (Details) - USD ($) $ / shares in Units, $ in Thousands |  |  |  |  |  | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Apr. 16, 2021 | Apr. 12, 2021 | Apr. 08, 2021 | Mar. 31, 2021 | Mar. 19, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Apr. 19, 2021 | Feb. 13, 2020 | Jul. 31, 2017
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Options, Grants in period, Gross (in shares) |  |  |  |  |  | 69,721 |  |  |  |
Share-based Payment Arrangement, Expense |  |  |  |  |  | $ 3,574 | $ 1,079 |  |  |
Weighted-average grant date fair value of options granted |  |  |  |  |  | $ 3.81 | $ 9.68 |  |  |
Employee unvested restricted stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
RSU Grants in period (in shares) |  |  |  |  |  | 103,728 |  |  |  |
unrecognized compensation costs, period for recognition (in Years) |  |  |  |  |  | 2 years 3 months 18 days |  |  |  |
unrecognized compensation costs excluding options |  |  |  |  |  | $ 500 |  |  |  |
Granted, weighted average grant date fair value (in dollars per share) |  |  |  |  |  | $ 6.96 |  |  |  |
Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Options, Grants in period, Gross (in shares) |  |  |  |  |  | 69,721 | 76,950 |  |  |
Unrecognized compensation costs |  |  |  |  |  | $ 400 |  |  |  |
unrecognized compensation costs, period for recognition (in Years) |  |  |  |  |  | 4 years 10 months 24 days |  |  |  |
Share-based Payment Arrangement, Expense |  |  |  |  |  | $ 400 | $ 100 |  |  |
Restricted Stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
RSU Grants in period (in shares) |  |  |  |  |  | 1,697,416 | 195,292 |  |  |
unrecognized compensation costs, period for recognition (in Years) |  |  |  |  |  | 3 years 7 months 6 days |  |  |  |
unrecognized compensation costs excluding options |  |  |  |  |  | $ 13,400 |  |  |  |
Granted, weighted average grant date fair value (in dollars per share) |  |  |  |  |  | $ 6.52 | $ 10.60 |  |  |
Share-based Payment Arrangement, Expense |  |  |  |  |  | $ 3,200 | $ 1,000 |  |  |
Aytu 2015 Plan |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Number of shares authorized (in shares) |  |  |  |  |  |  |  |  | 5,000,000.0 | 3,000,000.0
Number of shares available for grant (in shares) |  |  |  |  |  | 2,937,710 |  |  |  |
Options, Grants in period, Gross (in shares) |  |  |  |  |  | 0 |  |  |  |
Aytu 2015 Plan | Employee unvested restricted stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
RSU Grants in period (in shares) |  |  | 13,000 | 55,000 |  |  |  |  |  |
Granted, weighted average grant date fair value (in dollars per share) |  |  | $ 7.17 | $ 7.60 |  |  |  |  |  |
Vesting period |  |  | 1 year |  |  | 4 years |  |  |  |
Aytu 2015 Plan | Employee unvested restricted stock | Director |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
RSU Grants in period (in shares) |  |  | 13,000 |  |  |  |  |  |  |
Aytu 2015 Plan | Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Term of award |  |  |  |  |  | 10 years |  |  |  |
Aytu 2015 Plan | Restricted Stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
RSU Grants in period (in shares) | 1,551,216 | 146,200 |  |  |  |  |  |  |  |
Granted, weighted average grant date fair value (in dollars per share) | $ 6.49 | $ 6.84 |  |  |  |  |  |  |  |
Aytu 2015 Plan | Maximum | Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 4 years |  |  |  |
Aytu 2015 Plan | Maximum | Restricted Stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 10 years |  |  |  |
Aytu 2015 Plan | Minimum | Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 3 years |  |  |  |
Aytu 2015 Plan | Minimum | Restricted Stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 4 years |  |  |  |
Neos 2015 Plan |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Number of shares available for grant (in shares) |  |  |  |  |  | 1,271,657 |  | 105,449 |  |
Options, Grants in period, Gross (in shares) |  |  |  |  |  | 69,721 |  |  |  |
Neos 2015 Plan | Employee unvested restricted stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Non-option equity instruments, Granted (in shares) |  |  |  |  | 35,728 | 35,728 |  |  |  |
Neos 2015 Plan | Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Term of award |  |  |  |  |  | 10 years |  |  |  |
Neos 2015 Plan | Maximum | Employee unvested restricted stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 4 years |  |  |  |
Neos 2015 Plan | Maximum | Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 4 years |  |  |  |
Neos 2015 Plan | Minimum | Employee unvested restricted stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 2 years |  |  |  |
Neos 2015 Plan | Minimum | Employee stock options |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Vesting period |  |  |  |  |  | 1 year |  |  |  |
Non-plan | Restricted Stock |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
unrecognized compensation costs, period for recognition (in Years) |  |  |  |  |  | 5 years 7 days |  |  |  |
unrecognized compensation costs excluding options |  |  |  |  |  | $ 1,000 |  |  |  |
Number of shares outstanding |  |  |  |  |  | 158 |  |  |  |
Legacy Neos Plan |  |  |  |  |  |  |  |  |  |
Equity Incentive Plan |  |  |  |  |  |  |  |  |  |
Number of shares available for grant (in shares) |  |  |  |  |  |  |  | 1,255,310 |  |

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cost to be recognized for nonvested award under share-based payment arrangement. Excludes share and unit options. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of cost to be recognized for option under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Net number of non-option equity instruments granted to participants. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of equity instruments other than options outstanding, including both vested and non-vested instruments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(ii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of shares authorized for issuance under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Gross number of share options (or share units) granted during the period. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=aytu_Aytu2015PlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_DirectorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=aytu_Neos2015PlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=aytu_NonplanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=aytu_LegacyNeosPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |