XML 96 R80.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Fair Value Considerations - Contingent Consideration (Details) $ in Thousands |  | 3 Months Ended | 6 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Jul. 01, 2021 USD ($) | Dec. 31, 2021 USD ($) item | Dec. 31, 2020 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Jun. 30, 2021 USD ($) | Feb. 14, 2020 USD ($) | Nov. 02, 2018 USD ($) | Jun. 11, 2018 USD ($)
Fair Value Considerations |  |  |  |  |  |  |  |  |
Payment for contingent consideration liability |  | $ 300 | $ 2,400 | $ 500 | $ 2,400 |  |  |  |
Contingent consideration accretion expense |  | 277 | 3,313 | 496 | 3,311 |  |  |  |
Accretion expense |  | 22 | $ 300 | 100 | $ 300 |  |  |  |
Tuzistra XR |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Contingent consideration |  | $ 8,500 |  | $ 8,500 |  | $ 11,000 |  | $ 8,800 |
Number of milestones achieved | item |  | 0 |  |  |  |  |  |  |
Milestone payments made |  | $ 3,000 |  |  |  |  |  |  |
Tuzistra XR | Discount |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Discounted value of future contingent payment |  | 0.1430 |  | 0.1430 |  |  |  |  |
ZolpiMist |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Contingent consideration |  | $ 700 |  | $ 700 |  | 700 |  |  | $ 2,600
Number of milestones achieved | item |  | 0 |  |  |  |  |  |  |
Milestone payments made |  | $ 0 |  |  |  |  |  |  |
ZolpiMist | Discount |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Discounted value of future contingent payment |  | 0.1150 |  | 0.1150 |  |  |  |  |
Innovus |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Contingent consideration |  | $ 300 |  | $ 300 |  | 300 | $ 200 |  |
Innovus | University of Iowa Research Foundation |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Contingent consideration |  | 48 |  | 48 |  | $ 100 |  |  |
Milestone payments made | $ 50 |  |  |  |  |  |  |  |
License agreement milestone payment payable |  | 50 |  | 50 |  |  |  |  |
Total milestone payments |  | $ 200 |  | $ 200 |  |  |  |  |
Innovus | Discount |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Discounted value of future contingent payment |  |  |  |  |  |  | 0.30 |  |
Innovus | Discount | University of Iowa Research Foundation |  |  |  |  |  |  |  |  |
Fair Value Considerations |  |  |  |  |  |  |  |  |
Discounted value of future contingent payment |  | 0.26 |  | 0.26 |  |  |  |  |

X
- Definition The amount of payment per each sales milestone of contingent consideration of the business acquisition. + References No definition available. + Details
Name: | aytu_BusinessAcquisitionContingentConsiderationPaymentUponEachSalesMilestone
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of milestone payment payable under the license agreement + References No definition available. + Details
Name: | aytu_LicenseAgreementMilestonePaymentPayable
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of milestones payments made during the period. + References No definition available. + Details
Name: | aytu_MilestonesPaymentsMade
Namespace Prefix: | aytu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of milestones achieved. + References No definition available. + Details
Name: | aytu_NumberOfMilestonesAchieved
Namespace Prefix: | aytu_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 35 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6394232&loc=d3e17558-110866 + Details
Name: | us-gaap_AccretionExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in the value of a contingent consideration liability, including, but not limited to, differences arising upon settlement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 4 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e7008-128479 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of liability recognized arising from contingent consideration in a business combination. + 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 (c)(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 805 -SubTopic 30 -Section 35 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=116859824&loc=d3e6819-128478 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Value of input used to measure contingent consideration liability from business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

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_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cash outflow, not made soon after acquisition date of business combination, to settle contingent consideration liability exceeding amount recognized at acquisition date. Includes, but is not limited to, measurement period adjustment and less amount paid soon after acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 17 -Subparagraph (ee) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3367-108585 + Details
Name: | us-gaap_PaymentForContingentConsiderationLiabilityOperatingActivities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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