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Goodwill and Other Intangible Assets (Tables)

3 Months Ended

Sep. 30, 2021

Goodwill and Other Intangible Assets

Schedule of change in carrying amount of goodwill

​

​	​	​	​	​	​	​	​	​	​
​		Aytu BioPharma			Aytu Consumer Health			Consolidated
​	​	(In thousands)
Balance as of June 30, 2021	​	$	57,165	​	$	8,637	​	$	65,802
Goodwill impairment	​		(19,453)	​		—	​		(19,453)
Balance as of September 30, 2021	​	$	37,712	​	$	8,637	​	$	46,349

Schedule of finite lived intangible assets

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​

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​

​

​

​

​

​

​

September 30, 2021

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​

​

​

​

​

​

​

​

​

​

​

​

​

Weighted-

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Average

​

​

Gross

​

​

​

​

​

​

​

Net

​

Remaining

​

​

Carrying

​

Accumulated

​

​

​

​

Carrying

​

Life (in

​

Amount

Amortization

Impairment

Amount

years)

​

​

(In thousands)

Licensed assets

​

$

3,246

​

$

(1,546)

​

$

—

​

$

1,700

​

3.67

Acquired product technology right

​

45,400

​

(5,062)

​

—

​

40,338

12.66

Acquired technology right

​

​

30,200

​

​

(946)

​

​

—

​

​

29,254

​

16.50

Acquired product distribution rights

​

11,354

​

(2,450)

​

—

​

8,904

8.35

Acquired in-process R&D

​

​

2,600

​

​

—

​

​

—

​

​

2,600

​

Indefinite-lived

Acquired commercial technology

​

​

630

​

​

(335)

​

​

—

​

​

295

​

0.50

Acquired trade name

​

​

400

​

​

(106)

​

​

—

​

​

294

​

1.50

Acquired customer lists

​

390

​

(390)

​

—

​

—

0.00

Total

​

$

94,220

​

$

(10,835)

​

$

—

​

$

83,385

13.30

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	June 30, 2021
​	​	​	​	​	​	​	​	​	​	​	Weighted-
​	​	​	​	​	​	​	​	​	​	​	Average
​	​	Gross		​	​	​	​	​	​	​	Remaining
​	​	Carrying		​	Accumulated			​	Net Carrying	​	Life (in
​		Amount			Amortization			Amount			years)
​	​	(In thousands)
Licensed assets	​	$	3,246	​	$	(1,430)	​	$	1,816	​	3.92
Acquired product technology right	​	​	45,400	​	​	(4,160)	​	​	41,240	​	12.88
Acquired technology right	​	​	30,200	​	​	(501)	​	​	29,699	​	16.75
Acquired product distribution rights	​	​	11,354	​	​	(2,073)	​	​	9,281	​	8.57
Acquired in-process R&D	​		2,600	​		—	​		2,600	​	Indefinite-lived
Acquired commercial technology	​	​	630	​	​	(178)	​	​	452	​	0.75
Acquired trade name	​	​	400	​	​	(56)	​	​	344	​	1.75
Acquired customer lists	​	​	390	​	​	(358)	​	​	32	​	0.01
Total	​	$	94,220	​	$	(8,756)	​	$	85,464	​	13.47

​

Schedule of Indefinite lived intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

September 30, 2021

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Weighted-

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Average

​

​

Gross

​

​

​

​

​

​

​

Net

​

Remaining

​

​

Carrying

​

Accumulated

​

​

​

​

Carrying

​

Life (in

​

Amount

Amortization

Impairment

Amount

years)

​

​

(In thousands)

Licensed assets

​

$

3,246

​

$

(1,546)

​

$

—

​

$

1,700

​

3.67

Acquired product technology right

​

45,400

​

(5,062)

​

—

​

40,338

12.66

Acquired technology right

​

​

30,200

​

​

(946)

​

​

—

​

​

29,254

​

16.50

Acquired product distribution rights

​

11,354

​

(2,450)

​

—

​

8,904

8.35

Acquired in-process R&D

​

​

2,600

​

​

—

​

​

—

​

​

2,600

​

Indefinite-lived

Acquired commercial technology

​

​

630

​

​

(335)

​

​

—

​

​

295

​

0.50

Acquired trade name

​

​

400

​

​

(106)

​

​

—

​

​

294

​

1.50

Acquired customer lists

​

390

​

(390)

​

—

​

—

0.00

Total

​

$

94,220

​

$

(10,835)

​

$

—

​

$

83,385

13.30

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	June 30, 2021
​	​	​	​	​	​	​	​	​	​	​	Weighted-
​	​	​	​	​	​	​	​	​	​	​	Average
​	​	Gross		​	​	​	​	​	​	​	Remaining
​	​	Carrying		​	Accumulated			​	Net Carrying	​	Life (in
​		Amount			Amortization			Amount			years)
​	​	(In thousands)
Licensed assets	​	$	3,246	​	$	(1,430)	​	$	1,816	​	3.92
Acquired product technology right	​	​	45,400	​	​	(4,160)	​	​	41,240	​	12.88
Acquired technology right	​	​	30,200	​	​	(501)	​	​	29,699	​	16.75
Acquired product distribution rights	​	​	11,354	​	​	(2,073)	​	​	9,281	​	8.57
Acquired in-process R&D	​		2,600	​		—	​		2,600	​	Indefinite-lived
Acquired commercial technology	​	​	630	​	​	(178)	​	​	452	​	0.75
Acquired trade name	​	​	400	​	​	(56)	​	​	344	​	1.75
Acquired customer lists	​	​	390	​	​	(358)	​	​	32	​	0.01
Total	​	$	94,220	​	$	(8,756)	​	$	85,464	​	13.47

​

Schedule of future amortization expense

​

​	​	​	​
​		September 30,
​	​	(In thousands)
2022 (remaining 9 months)	​	$	5,960
2023	​	​	7,489
2024	​	​	7,333
2025	​	​	7,099
2026	​	​	6,331
2027	​	​	6,301
Thereafter	​	​	40,272
Total future amortization expense	​	$	80,785

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Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

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