XML 53 R41.htm IDEA: XBRL DOCUMENT
v3.20.4

Note 2 - Acquisitions (Details Textual) - USD ($) |  |  |  |  | 1 Months Ended | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 31, 2020 | Feb. 14, 2020 | Feb. 13, 2020 | Nov. 01, 2019 | Jun. 30, 2020 | Jan. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019 | Jun. 30, 2020
Gain (Loss) from Change in Fair Value of CVR |  |  |  |  |  |  |  |  | $ (899,987) |  |
Innovus Pharmaceuticals [Member] |  |  |  |  |  |  |  |  |  |  |
Noncontrolling Interest, Ownership Percentage by Parent |  |  | 100.00% |  |  |  |  |  |  |  |
The Pediatric Portfolio [Member] |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Gross |  |  |  | $ 4,500,000 |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) |  |  |  | 9,805,845 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Minimum Annual Royalties |  |  |  | $ 1,800,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total |  |  |  | $ 22,700,000 |  |  |  |  |  |  |
Finite-Lived Intangible Asset, Useful Life (Year) |  |  |  | 10 years |  |  |  |  |  |  |
The Pediatric Portfolio [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Royalty Payments, Percentage of Revenues |  |  |  | 12.00% |  |  |  |  |  |  |
The Pediatric Portfolio [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Royalty Payments, Percentage of Revenues |  |  |  | 15.00% |  |  |  |  |  |  |
The Pediatric Portfolio [Member] | Cerecor, Inc. [Member] |  |  |  |  |  |  |  |  |  |  |
Business Combination, Consideration Transferred, Liabilities Incurred, Medicaid Rebates |  |  |  | $ 2,700,000 |  |  |  |  |  |  |
Business Combination, Consideration Transferred, Liabilities Incurred, Product Returns |  |  |  | 800,000 |  |  |  |  |  |  |
Business Combination, Consideration Transferred, Liabilities Incurred |  |  |  | 3,500,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Fixed and Variable Payments to Investor |  |  |  | 25,600,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Fixed Monthly Payments to Investor |  |  |  | 100,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Fixed Monthly Payments to Investor |  |  |  | $ 15,000,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Monthly Variable Payments to Investor, Percentage of Revenues |  |  |  | 15.00% |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Monthly Minimum Variable Payments to Investor |  |  |  | $ 100,000 |  |  |  |  |  |  |
Payments for Variable Monthly Obligation to Investor |  |  |  |  |  | $ 200,000 |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Variable Payments to Investor |  |  |  | $ 9,500,000 |  |  |  |  |  |  |
Payments for Fixed Obligations to Investor |  |  |  |  | $ 15,000,000 |  |  |  |  |  |
The Pediatric Portfolio [Member] | Series G Preferred Stock [Member] |  |  |  |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) |  |  |  | 980,000 |  |  |  |  |  |  |
Innovus Pharmaceuticals [Member] |  |  |  |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) |  | 3,810,393 | 380,000 |  |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total |  | $ 11,744,000 | $ 11,700,000 |  |  |  |  |  |  |  |
Business Combination, Consideration Transferred, Contingent Value Rights |  | 7,049,079 | 16,000,000 |  |  |  |  |  |  |  |
Stock Issued During Period, Shares, Contingent Value Rights (in shares) | 120,000 |  |  |  |  |  |  |  |  |  |
Stock Issued During Period, Value, Contingent Value Rights | $ 2,000,000 |  |  |  |  |  |  |  |  |  |
Business Combination, Contingent Value Rights, First Revenue Milestone | 24,000,000 |  |  |  |  |  |  |  |  |  |
Gain (Loss) from Change in Fair Value of CVR | $ 300,000 |  |  |  |  |  | $ (100,000) | $ (100,000) | (800,000) | $ (800,000) | $ 300,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt |  |  | 3,100,000 |  |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation |  | $ 754,822 | 800,000 |  |  |  |  |  |  |  |
Innovus Pharmaceuticals [Member] | Notes Payable, Other Payables [Member] |  |  |  |  |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt |  |  |  |  |  |  | $ 41,000 |  | $ 41,000 |  |
Innovus Pharmaceuticals [Member] | Conversion of Notes Payable into Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |
Debt Conversion, Original Debt, Amount |  |  | $ 2,200,000 |  |  |  |  |  |  |  |
Debt Conversion, Converted Instrument, Shares Issued (in shares) |  |  | 180,000 |  |  |  |  |  |  |  |
Innovus Pharmaceuticals [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |  |  |
Finite-Lived Intangible Asset, Useful Life (Year) |  |  | 1 year 182 days |  |  |  |  |  |  |  |
Innovus Pharmaceuticals [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |  |  |
Finite-Lived Intangible Asset, Useful Life (Year) |  |  | 10 years |  |  |  |  |  |  |  |
Innovus Pharmaceuticals [Member] | Series H Preferred Stock [Member] |  |  |  |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) |  | 1,997,736 |  |  |  |  |  |  |  |  |
Stock Issued During Period, Shares, Exercise of Warrants (in shares) |  |  | 200,000 |  |  |  |  |  |  |  |

X
- Definition The amount of contingent value rights issued or issuable in consideration for the business combination. + References No definition available. + Details
Name: | aytu_BusinessCombinationConsiderationTransferredContingentValueRights
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of Medicaid rebates assumed as part of consideration for business combination. + References No definition available. + Details
Name: | aytu_BusinessCombinationConsiderationTransferredLiabilitiesIncurredMedicaidRebates
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of product returns assumed as part of consideration for business combination. + References No definition available. + Details
Name: | aytu_BusinessCombinationConsiderationTransferredLiabilitiesIncurredProductReturns
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The first revenue milestone for contingent value rights of the business acquisition. + References No definition available. + Details
Name: | aytu_BusinessCombinationContingentValueRightsFirstRevenueMilestone
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of fixed monthly payments due to investor, assumed at the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesFixedMonthlyPaymentsToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of fixed and variable payments due to an investor, assumed at the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesFixedAndVariablePaymentsToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The minimum amount of annual royalties that must be generated for one product in the event that minimum sales volume is not generated. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesMinimumAnnualRoyalties
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The minimum monthly payments to investor for variable payments, assumed at the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesMonthlyMinimumVariablePaymentsToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of net revenues generated for royalty payments, assumed as of the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesRoyaltyPaymentsPercentageOfRevenues
Namespace Prefix: | aytu_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of variable payments due to investor, assumed at the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesVariablePaymentsToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of net revenues generated that are due to investor as variable monthly payments, assumed at the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedMonthlyVariablePaymentsToInvestorPercentageOfRevenues
Namespace Prefix: | aytu_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of fixed monthly payments due to investor due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References No definition available. + Details
Name: | aytu_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesFixedMonthlyPaymentsToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of gain (loss) from change in fair value of CVR. + References No definition available. + Details
Name: | aytu_GainLossFromChangeInFairValueOfCVR
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of cash outflow for fixed obligation to investor. + References No definition available. + Details
Name: | aytu_PaymentsForFixedObligationsToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of cash outflow for variable monthly obligations to investor. + References No definition available. + Details
Name: | aytu_PaymentsForVariableMonthlyObligationToInvestor
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of shares of stock issued during the period for contingent value rights. + References No definition available. + Details
Name: | aytu_StockIssuedDuringPeriodSharesContingentValueRights
Namespace Prefix: | aytu_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of shares of stock issued during the period for the exercise of warrants. + References No definition available. + Details
Name: | aytu_StockIssuedDuringPeriodSharesExerciseOfWarrants
Namespace Prefix: | aytu_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The value of stock issued during the period for contingent value rights. + References No definition available. + Details
Name: | aytu_StockIssuedDuringPeriodValueContingentValueRights
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of lease obligation assumed in business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4332-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4304-108586 + Details
Name: | us-gaap_DebtConversionConvertedInstrumentSharesIssued1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4304-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121583591&loc=d3e4332-108586 + Details
Name: | us-gaap_DebtConversionOriginalDebtAmount1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The parent entity's interest in net assets of the subsidiary, expressed as a percentage. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByParent
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | srt_OwnershipAxis=aytu_InnovusPharmaceuticalsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | srt_CounterpartyNameAxis=aytu_CerecorIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_SeriesGPreferredStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=aytu_InnovusPharmaceuticalsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_LongtermDebtTypeAxis=us-gaap_NotesPayableOtherPayablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtConversionByUniqueDescriptionAxis=aytu_ConversionOfNotesPayableIntoCommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_SeriesHPreferredStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |