XML 35 R19.htm IDEA: XBRL DOCUMENT
v3.26.1

Cost of Sales | 12 Months Ended
--- | ---
Dec. 31, 2025
Cost Of Sales |
Cost of Sales | Note 8 – Cost of Sales Cost of Sales is accounted for in accordance with ASC 705 – Cost of Sales and Services. The Company purchases all commercial inventory as finished pharmaceutical products from third party suppliers and does not conduct internal manufacturing. These costs are capitalized into inventory in accordance with ASC 330 and recognized in Cost of Sales when control of the related inventory transfers to the customer under ASC 606. Inventory is recorded at cost. The Company evaluates inventory for excess, expiration, and obsolescence at each reporting period. Inventory that becomes unsalable due to shelf-life limitations, regulatory changes, product discontinuation, or forecasted demand shortfalls is written down to its net realizable value, with the charge recorded in Cost of Sales. Previously recorded write downs are not reversed. The Company’s Cost of Sales category is comprised of the following:
Schedule of cost of sales |  |  |  |  |  |  |  |
Year Ended December 31, |  | 2025 |  |  | 2024 |
Finished goods |  | $ | 8,866,208 |  |  | $ | 8,116,534 |
Professional allowances |  |  | 11,909,812 |  |  |  | 13,714,009 |
Other allowances |  |  | 1,086,575 |  |  |  | 666,913 |
Wholesalers’ fees & discounts |  |  | 650,333 |  |  |  | 1,699,286 |
Inventory adjustment |  |  | 1,162,303 |  |  |  | 236,555 |
Freight |  |  | 374,983 |  |  |  | 438,105 |
Total |  | $ | 24,050,214 |  |  | $ | 24,204,489 |

X
- References No definition available. + Details
Name: | SBFM_CostOfSalesDisclosureTextBlock
Namespace Prefix: | SBFM_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | SBFM_DisclosureCostOfSalesAbstract
Namespace Prefix: | SBFM_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration