SWK Holdings Corporation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Revisions to the line items of our previously issued financial statements

The following table details the revisions to the line items of our previously issued unaudited condensed financial statements to reflect the correction of the error (in thousands):

Three Months Ended March 31, 2024	As Reported			Adjustment			As Revised
Revenues:
Finance receivable interest income, including fees	$	11,454		$	(735	)	$	10,719
Pharmaceutical development		279			—			279
Other		46			—			46
Total revenues		11,779			(735	)		11,044
Net income	$	861		$	(735	)	$	126
Basic net income per share	$	0.07		$	(0.06	)	$	0.01
Diluted net income per share	$	0.07		$	(0.06	)	$	0.01
Assets:
Finance receivables, net of allowance for credit		261,285			(13	)		261,272
Total assets	$	322,350		$	(13	)	$	322,337
Stockholders’ equity:
Accumulated deficit		(4,143,940	)		(735	)		(4,144,675	)
Total stockholders’ equity	$	280,288		$	(735	)	$	279,553