Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of Loss Before Income Tax Expense (Benefit) from Continuing Operations

The components of loss before income tax expense (benefit) from continuing operations consist of the following (in thousands):

	Year Ended December 31,
	2022			2021
Domestic	$	(93,979	)	$	(153,505	)
Foreign		(4,649	)		(17,453	)
	$	(98,628	)	$	(170,958	)

Components of Loss Before Income Tax Expense (Benefit) from Discontinuing Operations

The components of loss before income tax expense (benefit) from discontinued operations consist of the following (in thousands):

	Year Ended December 31,
	2022			2021
Domestic	$	8,922		$	(30,094	)
Foreign		(13,176	)		(11,588	)
	$	(4,254	)	$	(41,682	)

Components of the Income Tax Expense (Benefit) from Continuing Operations

The components of the income tax expense (benefit) from continuing operations consist of the following (in thousands):

	Year Ended December 31,
	2022			2021
Current:
Federal	$	—		$	—
State		3			13
Foreign		344			234
		347			247
Deferred:
Federal		(33,522	)		8,917
State		(452	)		(246	)
Foreign		(211	)		229
		(34,185	)		8,900
Change in valuation allowance		34,185			(19,751	)
	$	347		$	(10,604	)

Components of the Income Tax (Benefit) Expense from Discontinuing Operations

The components of the income tax (benefit) expense from discontinued operations consist of the following (in thousands):

	Year Ended December 31,
	2022			2021
Current:
Federal	$	—		$	—
State		—			—
Foreign		1,194			—
		1,194			—
Deferred:
Federal		(356	)		(2,818	)
State		34			(88	)
Foreign		3,303			29
		2,981			(2,877	)
Change in valuation allowance		(2,981	)		2,877
	$	1,194		$	—

Schedule of Income Tax Expense (Benefit) from Continuing Operations Differs From the Federal Statutory Rate

The income tax expense (benefit) from continuing operations differs from the federal statutory rate due to the following:

	Year Ended December 31,
	2022			2021
Statutory rate		21.0	%		21.0	%
State taxes, net of federal benefit		0.4			0.4
Foreign rate differential		—			(0.1	)
Valuation allowance		(34.7	)		11.6
Stock-based compensation		(0.7	)		(0.6	)
Goodwill impairment		—			(5.1	)
Section 382 limitation		7.8			(13.4	)
Tax credits		0.2			(6.2	)
Foreign tax withholdings		(0.3	)		—
Sale of China API operations		6.4			—
Other		(0.5	)		(1.4	)
		(0.4	)%		6.2	%

Schedule of Net Deferred Income Tax Liabilities

Net deferred income tax liabilities consist of the following (in thousands):

	December 31,
	2022			2021
Intangible assets	$	12,042		$	11,675
Section 174		8,993			—
Property and equipment		39			39
Stock-based compensation		7,935			7,743
Net operating loss carryforwards		102,909			106,017
Capital loss		6,000			—
Interest expense		12,739			10,580
Royalty monetization		17,964			—
Tax credit carryforwards		1,129			956
Research and development deduction		—			—
Reserves and accruals		10,509			9,411
Gross deferred income tax assets		180,259			146,421
Less: valuation allowance		(168,622	)		(134,439	)
Net deferred income tax assets		11,637			11,982
Intangible assets		(13,388	)		(13,341	)
Property and equipment		—			(392	)
Gross deferred income tax liabilities		(13,388	)		(13,733	)
Net deferred income tax liabilities	$	(1,751	)	$	(1,751	)