| Schedule of Related Party Transactions |
The following table summarizes the Company’s related party transactions (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
September 30, | | Nine Months Ended
September 30, | | Related Party and Nature of Transaction | Caption in Balance Sheet and Statement of Operations | | 2026 | | 2025 | | 2026 | | 2025 | Kashiv (1) | | | | | | | | | | | Development and commercialization agreement - Filgrastim and Pegfilgrastim - Royalty expense (Releuko and Fylnetra) | Cost of goods sold | | $ | 1,654 | | | $ | 3,353 | | | $ | 7,533 | | | $ | 11,148 | | | Inventory purchases under development and commercialization agreement - Filgrastim and Pegfilgrastim (Releuko and Fylnetra) | Inventory and cost of goods sold | | $ | 407 | | | $ | 3,602 | | | $ | 5,042 | | | $ | 9,218 | | | Generic development supply agreement - recognition of deferred income | Research and development | | $ | (163) | | | $ | — | | | $ | (163) | | | $ | — | | | Development and commercialization agreement - Omalizumab | Research and development | | $ | — | | | $ | 22,500 | | | $ | — | | | $ | 22,500 | | | Generic development supply agreement - research and development material | Research and development | | $ | — | | | $ | (502) | | | $ | — | | | $ | (502) | | | Storage agreement | Research and development | | $ | — | | | $ | (71) | | | $ | — | | | $ | (189) | | | Development and commercialization agreement - Pegfilgrastim Auto Injector - milestone | Research and development | | $ | — | | | $ | — | | | $ | 500 | | | $ | 3,000 | | | Development and commercialization agreement - Carfilzomib | Research and development | | $ | — | | | $ | — | | | $ | — | | | $ | 2,000 | | | Parking space lease | Research and development | | $ | — | | | $ | — | | | $ | — | | | $ | 25 | | | Generic development supply agreement - development activity deferred income | Accounts payable and
accrued expenses | | $ | — | | | $ | — | | | $ | — | | | $ | (99) | | | | | | | | | | | | | Other Related Parties | | | | | | | | | | | Members - tax receivable agreement | Increase (decrease) in tax receivable agreement liability | | $ | 12,992 | | | $ | (20,808) | | | $ | 13,098 | | | $ | (5,701) | | | Apace KY, LLC d/b/a Apace Packaging LLC - packaging agreement | Inventory and cost of goods sold | | $ | 5,067 | | | $ | 4,634 | | | $ | 16,218 | | | $ | 15,973 | | Sellers of Kashiv - change in fair value of contingent consideration (2) | Change in fair value of contingent consideration | | $ | (6,000) | | | $ | — | | | $ | (6,000) | | | $ | — | | | AzaTech Pharma LLC - supply agreement | Inventory and cost of goods sold | | $ | 861 | | | $ | 185 | | | $ | 2,545 | | | $ | 2,512 | | | Kanan, LLC - operating lease | Inventory and cost of goods sold | | $ | 654 | | | $ | 592 | | | $ | 1,938 | | | $ | 1,776 | | | Sutaria Family Realty, LLC - operating lease | Inventory and cost of goods sold | | $ | 405 | | | $ | 333 | | | $ | 1,143 | | | $ | 987 | | | PharmaSophia, LLC - License and commercialization agreement - Risperidone - Royalty expense | Cost of goods sold | | $ | 314 | | | $ | — | | | $ | 1,178 | | | $ | — | | | Direct Customer Solutions, LLC - warehousing/logistics/distribution services | Selling, general and administrative | | $ | 166 | | | $ | — | | | $ | 295 | | | $ | — | | Twenty NEA, LLC - operating lease (3) | Cost of goods sold | | $ | 104 | | | $ | — | | | $ | 104 | | | $ | — | | | Tracy Properties LLC - operating lease | Selling, general and administrative | | $ | 81 | | | $ | 152 | | | $ | 248 | | | $ | 478 | | | Avtar Investments, LLC - consulting services | Research and development | | $ | 60 | | | $ | 60 | | | $ | 180 | | | $ | 180 | | | AvPROP, LLC - operating lease | Selling, general and administrative | | $ | 48 | | | $ | 46 | | | $ | 130 | | | $ | 150 | | Avtar Investments, LLC - office rental space (3) | Selling, general and administrative | | $ | 34 | | | $ | — | | | $ | 34 | | | $ | — | | | Land purchase from family members of the Co-Chief Executive Officers | Property, plant and equipment | | $ | — | | | $ | — | | | $ | — | | | $ | 11,289 | | | Ellodi Pharmaceuticals, L.P. - securities purchase and license and collaboration agreements | Research and development | | $ | — | | | $ | 338 | | | $ | — | | | $ | 6,046 | | | R&S Solutions - equipment purchase | Property, plant and equipment | | $ | — | | | $ | 47 | | | $ | — | | | $ | 207 | | | Alkermes Plc | Inventory and cost of goods sold | | $ | — | | | $ | 3 | | | $ | — | | | $ | 67 | |
(1)Amounts relate to agreements previously between Amneal and Kashiv that were acquired in the Kashiv Acquisition and, following the closing of the transaction on August 10, 2026, became transactions among Amneal’s consolidated subsidiaries. Accordingly, the amounts presented for the three and nine months ended September 30, 2026 reflect activity only through August 10, 2026. (2)Represents changes in the fair value of contingent consideration liabilities payable to the sellers of Kashiv pursuant to the Purchase Agreement. (3)These agreements were acquired in the Kashiv Acquisition and are included in the Company’s related party disclosures for the three and nine months ended September 30, 2026 because the counterparties meet the definition of related parties. The amounts presented reflect activity from the acquisition date through September 30, 2026. The following table summarizes the amounts due to or from the Company for related party transactions (in thousands): | | | | | | | | | | | | | September 30, 2026 | | December 31, 2025 | | Preliminary working capital adjustment - sellers of Kashiv | $ | 1,814 | | | $ | — | | | AzaTech Pharma LLC | 62 | | | 56 | | | Kashiv - various agreements | — | | | 413 | | | Apace Packaging, LLC - packaging agreement | — | | | 1 | | | Related party receivables - short term | $ | 1,876 | | | $ | 470 | | | | | | | Members - tax receivable agreement | $ | 16,323 | | | $ | 38,832 | | | Apace Packaging, LLC - packaging agreement | 1,640 | | | 1,353 | | | AzaTech Pharma LLC - supply agreement | 505 | | | 254 | | | PharmaSophia, LLC - license and commercialization agreement | 314 | | | — | | | Avtar Investments LLC - consulting services | 74 | | | 40 | | | Direct Customer Solutions, LLC | 57 | | | — | | | Kashiv - various agreements | — | | | 14,980 | | | Tracy Properties LLC | — | | | 26 | | | Related party payables - short term | $ | 18,913 | | | $ | 55,485 | | | | | | | Members - tax receivable agreement | $ | 15,432 | | | $ | 18,656 | | | Land purchase from family members of the Co-Chief Executive Officers | 446 | | | 476 | | | Related party payables - long term | $ | 15,878 | | | $ | 19,132 | |
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