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Note 12 - Fair Value Measurements (Tables)

3 Months Ended

Sep. 30, 2024

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

		Fair Value at September 30,				Fair Value Measurements at September 30, 2024
		2024				(Level 1)				(Level 2)				(Level 3)
		(in thousands)
Liabilities:
Derivative warrant liabilities		$	9,402			$	—			$	—			$	9,402
Total		$	9,402			$	—			$	—			$	9,402

			Fair Value at June 30,			Fair Value Measurements at June 30, 2024
		2024				(Level 1)				(Level 2)				(Level 3)
		(in thousands)
Liabilities:
Derivative warrant liabilities		$	12,745			$	—			$	—			$	12,745
Total		$	12,745			$	—			$	—			$	12,745

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

		Derivative
		Warrant Liabilities
		(in thousands)
Balance as of June 30, 2024		$	12,745
Settlements (1)			(463	)
Included in earnings			(2,880	)
Balance as of September 30, 2024		$	9,402

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

		June 2023 Warrants			Warrants
		Tranche A			Other (1)
		Monte Carlo &
		Black-Scholes			Black-Scholes
Aytu closing stock price		$ 2.35			$ 2.35
Equivalent term (years)		3.7			2.3-2.9
Expected volatility		79.9%			79.9%-82.7%
Risk-free rate		3.6%			3.6%
Dividend yield		0.0%			0.0%

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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