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Accrued Liabilities

3 Months Ended

Sep. 30, 2023

Accrued Liabilities, Current [Abstract]

Accrued Liabilities

8. Accrued liabilities

Accrued liabilities consist of the following:


		September 30,			June 30,
		2023			2023

		(In thousands)
Accrued savings offers		$	13,023		$	15,739
Accrued program liabilities			9,994			11,012
Accrued employee compensation			5,374			5,675
Accrued customer and product related fees			4,691			6,579
Return reserve			5,137			5,777
Other accrued liabilities			2,511			2,017
Total accrued liabilities		$	40,730		$	46,799

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

Customer and product related fees include accrued expenses and deductions for rebates, wholesaler chargebacks and fees, and other product-related fees and deductions such as royalties for Pediatric Portfolio products, accrued distributor fees, and Medicaid liabilities.

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