| SCHEDULE OF ACCRUALS AND ALLOWANCES |
The
following table summarizes activity and ending balances of the Company’s variable consideration provisions in the consolidated
financial statements for the three months ended March 31, 2026 and 2025:
SCHEDULE
OF ACCRUALS AND ALLOWANCES
| | |
Chargebacks | | |
Rebates | | |
Returns | | |
Administrative Fees and Other Rebates | | |
Co-Pay Assistance | | |
Prompt Pay Discounts | | |
Total | |
| | |
Accruals for Chargebacks, Returns, and Other Allowances | |
| | |
Chargebacks | | |
Rebates | | |
Returns | | |
Administrative Fees and Other Rebates | | |
Co-Pay Assistance | | |
Prompt Pay Discounts | | |
Total | |
| Balance at December 31, 2024(1) | |
$ | 960,000 | | |
$ | 12,360,000 | | |
$ | 1,449,000 | | |
$ | 32,873,000 | | |
$ | 9,612,000 | | |
$ | 2,377,000 | | |
$ | 59,631,000 | |
| Accruals/Adjustments | |
| 5,325,000 | | |
| 5,857,000 | | |
| 2,670,000 | | |
| 14,907,000 | | |
| 20,824,000 | | |
| 1,058,000 | | |
| 50,641,000 | |
| Credits Taken Against Reserve | |
| (3,687,000 | ) | |
| (3,136,000 | ) | |
| (2,590,000 | ) | |
| (28,698,000 | ) | |
| (27,109,000 | ) | |
| (1,943,000 | ) | |
| (67,163,000 | ) |
| Balance at March 31, 2025(1) | |
$ | 2,598,000 | | |
$ | 15,081,000 | | |
$ | 1,529,000 | | |
$ | 19,082,000 | | |
$ | 3,327,000 | | |
$ | 1,492,000 | | |
$ | 43,109,000 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at December 31, 2025(1) | |
$ | 11,027,000 | | |
$ | 28,217,000 | | |
$ | 8,018,000 | | |
$ | 16,540,000 | | |
$ | 2,085,000 | | |
$ | 2,494,000 | | |
$ | 68,381,000 | |
| Accruals/Adjustments | |
| 505,000 | | |
| 8,388,000 | | |
| (337,000 | ) | |
| 35,731,000 | | |
| 6,496,000 | | |
| 363,000 | | |
| 51,146,000 | |
| Credits Taken Against Reserve | |
| (5,272,000 | ) | |
| (9,514,000 | ) | |
| (2,076,000 | ) | |
| (26,376,000 | ) | |
| (7,058,000 | ) | |
| (1,584,000 | ) | |
| (51,880,000 | ) |
| Balance at March 31, 2026(1) | |
$ | 6,260,000 | | |
$ | 27,091,000 | | |
$ | 5,605,000 | | |
$ | 25,895,000 | | |
$ | 1,523,000 | | |
$ | 1,273,000 | | |
$ | 67,647,000 | |
| (1) |
Chargebacks
and other allowances are included as an offset to accounts receivable in the condensed consolidated balance sheets. Administrative
Fees and Other Rebates, Prompt Payment Discounts and Returns are included as a reduction to accounts receivable, net of chargebacks
and other allowances or accrued expenses and other in the condensed consolidated balance sheets. Government rebates are included
in accrued government rebates and copay assistance in the condensed consolidated balance sheets. |
|