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- Definition

Royalty Monetization Liability, Percentage Share Of Royalties And Milestones

+ References

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- Definition

Summary of significant accounting policy.

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties.

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- Definition

Fair value portion of asset recognized for present right to economic benefit.

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- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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- Definition

Amount of discretionary contributions made by an employer to a defined contribution plan.

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Percentage of employees' gross pay for which the employer contributes a matching contribution to a defined contribution plan.

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Percentage employer matches of the employee's percentage contribution matched.

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- Definition

Amount of loss from downward price adjustment on investment in equity security without readily determinable fair value.

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Amount of gain from upward price adjustment on investment in equity security without readily determinable fair value.

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Useful life of property, plant, and equipment, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	May 31, 2026	Dec. 31, 2025
Summary of Significant Accounting Policy [Line Items]
Measurement adjustments on equity securities	$ 0	$ 0	$ 0	$ 0
Impairment recognized on equity investments	0	0	0	0
Debt securities, available-for-sale	158,442,000		158,442,000			$ 77,294,000
Royalty monetization liability	$ 872,000		$ 872,000			0
Estimated useful life (in years)	3 years		3 years
Contribution amount to retirement plan	$ 55,000	$ 47,000	$ 121,000	$ 121,000
Related Party
Summary of Significant Accounting Policy [Line Items]
Accrued royalties					$ 900,000
Pension Plan, Matching Scenario One
Summary of Significant Accounting Policy [Line Items]
Percentage of company matching contribution to 401(k) retirement plan			100.00%
Percentage of eligible employees' contribution			3.00%
Pension Plan, Matching Scenario Two
Summary of Significant Accounting Policy [Line Items]
Percentage of company matching contribution to 401(k) retirement plan			50.00%
Pension Plan, Matching Scenario Two \| Minimum
Summary of Significant Accounting Policy [Line Items]
Percentage of eligible employees' contribution			3.00%
Pension Plan, Matching Scenario Two \| Maximum
Summary of Significant Accounting Policy [Line Items]
Percentage of eligible employees' contribution			5.00%
Level 2
Summary of Significant Accounting Policy [Line Items]
Debt securities, available-for-sale	158,400,000		$ 158,400,000			82,300,000
Level 3
Summary of Significant Accounting Policy [Line Items]
Debt securities, available-for-sale	0		0			0
Royalty monetization liability	900,000		900,000			0
Money Market Funds and Short-term Investments \| Level 1
Summary of Significant Accounting Policy [Line Items]
Fair value assets	$ 7,000,000.0		$ 7,000,000.0			$ 7,600,000
Ligand Pharmaceuticals Incorporated
Summary of Significant Accounting Policy [Line Items]
Royalty monetization liability, percentage share of royalties and milestones	13.00%		13.00%