XML 94 R82.htm IDEA: XBRL DOCUMENT v3.22.1

Fair Value Considerations - Contingent Consideration (Details) $ in Thousands		3 Months Ended		9 Months Ended
	Jul. 01, 2021 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)	Jun. 30, 2021 USD ($)	Feb. 14, 2020 USD ($)
Fair Value Considerations
Payment for contingent consideration liability			$ 700	$ 500	$ 1,700
Accretion expense		$ 23	15	100	300
Contingent Consideration Liability Derecognized		9,100		9,100
Gain (loss) from contingent consideration		1,257	$ 631	761	$ (2,680)
Tris License Agreement | Other Current Liabilities
Fair Value Considerations
Estimated Litigation Liability		7,600		7,600
Tuzistra XR
Fair Value Considerations
Contingent Consideration Liability Derecognized		8,500		8,500
Gain From Derecognition Of Contingent Consideration Liability, Deferred		900		900
ZolpiMist | Manga License Agreement
Fair Value Considerations
Gain (loss) from contingent consideration				600
ZolpiMist | Manga License Agreement | Other Current Liabilities
Fair Value Considerations
Estimated Litigation Liability		50		50
Innovus
Fair Value Considerations
Contingent consideration		300		300		$ 300	$ 200
Innovus | University of Iowa Research Foundation
Fair Value Considerations
Contingent consideration		100		100		$ 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 contingent consideration.

+ References

No definition available.

+ Details

Name:	aytu_ContingentConsiderationLiabilityDerecognized
Namespace Prefix:	aytu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Gain From Derecognition Of Contingent Consideration Liability, Deferred

+ References

No definition available.

+ Details

Name:	aytu_GainFromDerecognitionOfContingentConsiderationLiabilityDeferred
Namespace Prefix:	aytu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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

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

Aggregate carrying amount of the estimated litigation liability for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_LitigationReserve
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

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_TypeOfArrangementAxis=aytu_TrisLicenseAgreementMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BalanceSheetLocationAxis=us-gaap_OtherCurrentLiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=aytu_TuzistraXRMember
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_TypeOfArrangementAxis=aytu_MangaLicenseAgreementMember
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:

X

- Details

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