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Note 8 - Accrued Liabilities
 3 Months Ended
Sep. 30, 2025
Notes to Financial Statements  
Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Note 8 - Accrued Liabilities

 

Accrued liabilities consist of the following:

 

  

September 30,

  

June 30,

 
  

2025

  

2025

 
  

(in thousands)

 

Accrued savings offers

 $14,917  $16,092 

Return reserve

  5,534   6,811 

Accrued customer and product related fees

  5,420   4,556 

Accrued program liabilities

  4,908   5,678 

Accrued employee compensation

  3,954   3,132 

Other accrued liabilities

  1,967   1,895 

Total accrued liabilities

 $36,700  $38,164 

 

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 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 program liabilities include government and commercial rebates. 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.