XML 67 R49.htm IDEA: XBRL DOCUMENT v3.23.4
RESTATEMENT AND RECLASSIFICATIONS - Summary of Net Revenue Restatement Adjustments (Details) - USD ($)
$ in Thousands
5 Months Ended 7 Months Ended 12 Months Ended
Dec. 31, 2022
Jul. 27, 2022
Dec. 31, 2021
Dec. 31, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments $ 92,373 $ 73,760 $ 142,472 $ 94,428
SG&A expenses (88,926) (55,549) (82,968) (60,421)
R&D expenses (1,796) (2,606) (6,092) (4,383)
Accounts receivable     (18,738)  
Cost of goods sold 60,657 30,868 55,037 29,096
Inventory 54,384   21,611  
Other current liabilities 26,123   12,683  
Physician Channel Provider        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments $ 26,300 $ 32,200 $ 58,800 $ 51,600
US Online Marketplace Distributor        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Threshold repayment period     365 days 365 days
Restatement Adjustments        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments     $ (63,597) $ 10,283
SG&A expenses     44,523 3,138
R&D expenses     899 (454)
Accounts receivable     44,629  
Cost of goods sold     1,673 4,471
Inventory     2,272  
Other current liabilities     (300)  
Misstatement of Distributor Service Fees | Restatement Adjustments        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
SG&A expenses     37,075 0
Misstatement of Distributor Service Fees | Restatement Adjustments | Distributor fees for services        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments     (39,146) 0
SG&A expenses     37,100  
R&D expenses     2,000  
Misstatement of Revenue Recognition Timing | Restatement Adjustments | SA Distributor        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments     (14,220) 1,709
Accounts receivable     24,821  
Misstatement of Revenue Recognition Timing and Payments Recorded for Services | Restatement Adjustments | Physician Channel Provider        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments     (8,191) 8,591
SG&A expenses     7,065 4,891
Accounts receivable     14,796  
Cost of goods sold     374 2,552
Inventory     2,029  
Misstatement of Revenue, Nonstandard Payment Terms | Restatement Adjustments | US Online Marketplace Distributor        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments     (1,773) 60
Other income     1,000  
Other adjustments | Restatement Adjustments        
Error Corrections and Prior Period Adjustments Restatement [Line Items]        
Total net revenue adjustments     (267) (77)
SG&A expenses     974 546
Accounts receivable     2,512  
Cost of goods sold     1,882 $ 1,254
Inventory     $ 325