v3.26.1
Revenue
 3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
Sales revenue is recognized when control of the products transfers to the customer, in an amount that represents the consideration that we expect to be entitled to receive in exchange for our products.
We provide a portfolio of innovative product offerings within our SNS and PM&R segments to improve patient outcomes and reduce the cost of care. Our management evaluates net sales disaggregated by product category within these two reportable segments as follows (in millions):
Three Months Ended March 31,
20262025
Specialty Nutrition Systems:
Enteral feeding$84.6 $74.5 
Neonate solutions39.4 26.6 
Total Specialty Nutrition Systems124.0 101.1 
Pain Management and Recovery:
Surgical pain and recovery21.8 24.5 
Radiofrequency ablation34.5 31.7 
Total Pain Management and Recovery56.3 56.2 
Corporate and Other1.9 10.2 
Total Net Sales$182.2 $167.5 
Liabilities for estimated returns, rebates and incentives are presented in the table below (in millions):
March 31, 2026December 31, 2025
Accrued rebates$1.0 $3.3 
Accrued customer incentives10.0 9.8 
Accrued rebates and customer incentives11.0 13.1 
Accrued sales returns(a)
0.1 0.1 
Total estimated liabilities$11.1 $13.2 
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(a)Accrued sales returns are included in “Other” in the accrued expenses table in Note 5, “Supplemental Balance Sheet Information”.
Due to the nature of our business, we receive purchase orders for products under supply agreements which are normally fulfilled within three to four weeks. Our performance obligations under purchase orders are satisfied and revenue is recognized at a point in time, which is upon shipment or upon delivery of our products, depending on shipping terms. Accordingly, we normally do not have transactions that give rise to material unfulfilled performance obligations.