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Accrued Liabilities

12 Months Ended

Jun. 30, 2023

Accrued Liabilities, Current [Abstract]

Accrued Liabilities

8. Accrued liabilities

Accrued liabilities consist of the following:


		June 30,			June 30,
		2023			2022

		(In thousands)

Accrued savings offers		$	15,739		$	12,711
Accrued program liabilities			11,012			9,468
Accrued compensation			5,675			4,765
Accrued customer and product related fees			6,579			7,817
Return reserve			5,777			5,770
Other accrued liabilities			2,017			3,656
Total accrued liabilities		$	46,799		$	44,187

The following table details the change in return reserve for the periods presented:


			Return Reserve
			(In thousands)

Balance, June 30, 2021		$	6,367
Charges to expense			8,568
Payments			(9,165)
Balance, June 30, 2022		$	5,770
Charges to expense			8,353
Payments			(8,346)
Balance, June 30, 2023		$	5,777

Savings offers represent programs for the Company’s patients covered under commercial payor plans in which the cost of a prescription to such patients is discounted.

Program liabilities include government and commercial rebates.

Accrued customer and product related fees include accrued expenses and deductions for rebates, wholesaler chargebacks and fees, and other product-related fees and deductions.

Accrued employee compensation includes sales commissions, vacation earned, and accrued payroll.

Other accrued liabilities consist of accrued license fees, professional fees, credit card liabilities, taxes payable, legal settlements, and samples expense, none of which individually represent greater than five percent.