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Note 8 - Accrued Liabilities | 12 Months Ended
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Jun. 30, 2025
Notes to Financial Statements |
Accounts Payable and Accrued Liabilities Disclosure [Text Block] | Note 8 - Accrued Liabilities Accrued liabilities consist of the following:
|  | June 30, |
|  | 2025 |  |  | 2024 |
|  | (in thousands) |
Accrued savings offers |  | $ | 16,092 |  |  | $ | 11,054 |
Return reserve |  |  | 6,811 |  |  |  | 4,832 |
Accrued program liabilities |  |  | 5,678 |  |  |  | 9,964 |
Accrued customer and product related fees |  |  | 4,556 |  |  |  | 5,395 |
Accrued employee compensation |  |  | 3,132 |  |  |  | 4,603 |
Other accrued liabilities |  |  | 1,895 |  |  |  | 2,295 |
Total accrued liabilities |  | $ | 38,164 |  |  | $ | 38,143 |
Accrued 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. The return reserve represents the Company’s accrual for estimated product returns. Accrued 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 such as royalties for Pediatric Portfolio products, accrued distributor fees, and Medicaid liabilities. Accrued employee compensation includes sales commissions, paid time off earned, accrued payroll and accrued bonus. Other accrued liabilities consist of various other accruals, none of which individually or in the aggregate represent greater than five percent of total liabilities. The following table details the change in return reserve for the periods presented:
|  | Return Reserve |
|  | (in thousands) |
Balance, June 30, 2023 |  | $ | 5,683 |
Reduction of net revenue |  |  | 5,838 |
Payments |  |  | (6,689 | )
Balance, June 30, 2024 |  |  | 4,832 |
Reduction of net revenue |  |  | 8,563 |
Payments |  |  | (6,584 | )
Balance, June 30, 2025 |  | $ | 6,811 |

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