RVL Pharmaceuticals (RVLPQ) 10-K 30 Mar 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Mar. 29, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-38709
Entity Registrant Name	RVL Pharmaceuticals plc
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	400 Crossing Boulevard
Entity Address, City or Town	Bridgewater
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08807
City Area Code	908
Local Phone Number	809-1300
Title of 12(b) Security	Ordinary shares, $0.01 nominal value per share
Trading Symbol	RVLP
Security Exchange Name	NASDAQ
ICFR Auditor Attestation Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		83,515,411
Entity Public Float			$ 61.5
Auditor Name	Ernst & Young LLP
Auditor Firm ID	42
Auditor Location	Iselin, New Jersey
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Central Index Key	0001739426
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 40,444	$ 114,053
Accounts receivable, net and other receivables	2,133	3,149
Inventories, net	838	1,831
Prepaid expenses and other current assets	12,901	12,592
Financial commitment asset	3,063
Assets held for sale		41,529
Total current assets	59,379	173,154
Property, plant and equipment, net	866	2,391
Operating lease assets	1,368	1,953
Indefinite-lived intangible assets	27,210	35,090
Goodwill	55,847	55,847
Other non-current assets		373
Assets held for sale		102,141
Total assets	144,670	370,949
Current liabilities:
Trade accounts payable	3,777	3,128
Accrued liabilities	13,077	16,951
Current portion of debt	2,409
Current portion of obligations under finance leases	5	20
Current portion of lease liability	839	1,199
Income taxes payable - current portion	1	2
Liabilities held for sale		34,484
Total current liabilities	20,108	55,784
Long-term debt (measured at fair value at December 31, 2021)	43,800	219,525
Warrant liability	3,220
Long-term portion of lease liability	592	871
Income taxes payable - long term portion	66
Deferred taxes	151	345
Liabilities held for sale		568
Total liabilities	67,937	277,093
Commitments and contingencies (See Note 16)
Shareholders' equity:
Ordinary shares ($0.01 nominal value 400,000,000 shares authorized, 83,297,567 and 62,545,832 shares issued and outstanding at December 31, 2021 and December 31, 2020, respectively)	833	625
Preferred shares ($0.01 nominal value 40,000,000 shares authorized, no shares issued and outstanding)	0	0
Euro deferred shares (1.00 nominal value 25,000 shares authorized, no shares issued and outstanding)	0	0
Additional paid in capital	591,730	548,070
Accumulated deficit	(517,530)	(452,610)
Accumulated other comprehensive income (loss)	1,700	(2,229)
Total shareholders' equity	76,733	93,856
Total liabilities and shareholders' equity	$ 144,670	$ 370,949

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) $ in Thousands	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2021€ / shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2020€ / shares
CONDENSED CONSOLIDATED BALANCE SHEETS
Fair value long-term debt | $	$ 43,800		$ 0
Aggregate unpaid principal balance | $	$ 55,000		$ 221,400
Ordinary shares, nominal value (in dollars per share) | $ / shares	$ 0.01		$ 0.01
Ordinary shares, number of shares authorized	400,000,000		400,000,000
Ordinary shares, number of shares issued	83,297,567		62,545,832
Ordinary shares, number of shares outstanding	83,297,567		62,545,832
Preferred shares, nominal value (in dollars per share) | $ / shares	$ 0.01		$ 0.01
Preferred shares, number of shares authorized	40,000,000		40,000,000
Preferred shares, number of shares issued	0		0
Preferred shares, number of shares outstanding	0		0
Euro deferred shares, nominal value (in euros per share) | € / shares		€ 1		€ 1
Euro deferred shares, number of shares authorized	25,000		25,000
Euro deferred shares, number of shares issued	0		0
Euro deferred shares, number of shares outstanding	0		0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Total revenues	$ 17,501	$ 27,762
Cost of goods sold	3,618	3,293
Gross profit	13,883	24,469
Selling, general and administrative expenses	87,463	72,824
Research and development expenses	6,930	13,387
Impairment of intangible assets	7,880	28,910
Total operating expenses	102,273	115,121
Operating loss before gain on sales of product rights, net	(88,390)	(90,652)
Gain on sales of product rights, net	5,636
Operating loss	(82,754)	(90,652)
Interest expense and amortization of debt discount	3,036	4,095
Change in fair value of debt and interest expense	982
Change in fair value of warrants	(5,571)
Other non-operating expense, net	1,333	48
Total other non-operating (income) expense	220	(4,143)
Loss before income taxes	(82,534)	(94,795)
Income tax expense (benefit), continuing operations	315	(5,782)
Loss from continuing operations	(82,849)	(89,013)
Gain on sales of discontinued operations	4,062
Income from discontinued operations before income taxes	13,570	10,508
Income tax (benefit) expense - discontinued operations	(297)	1,084
Income from discontinued operations, net of tax	17,929	9,424
Net loss	(64,920)	(79,589)
Reclassification adjustment of cumulative foreign currency translation losses to earnings, net of tax	2,229
Change in fair value of debt due to change in credit risk, net of tax	1,700
Other comprehensive income	3,929
Comprehensive loss	$ (60,991)	$ (79,589)
(Loss) earnings per ordinary share
(Loss) income per share attributable to shareholders, Continuing operations, basic	$ (1.23)	$ (1.47)
(Loss) income per share attributable to shareholders, Discontinued operations, basic	0.27	0.16
(Loss) income per share attributable to shareholders, Continuing operations, diluted	(1.28)	(1.47)
(Loss) income per share attributable to shareholders, Discontinued operations, diluted	0.27	0.16
(Loss) income per share attributable to shareholders, basic	(0.96)	(1.31)
(Loss) income per share attributable to shareholders, diluted	$ (1.01)	$ (1.31)
Weighted average ordinary shares outstanding:
Weighted average shares, diluted	67,354,336	60,652,999
Product Revenue
Total revenues	$ 7,511	$ 1,942
Royalty And Licensing Revenue
Total revenues	$ 9,990	$ 25,820

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY - USD ($) $ in Thousands	Ordinary shares	Additional Paid-in Capital [Member]	Accumulated deficit	Accumulated other comprehensive income (loss)	Total
Stockholders' equity, beginning balance at Dec. 31, 2019	$ 518	$ 489,440	$ (373,021)	$ (2,229)	$ 114,708
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	51,845,742
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase of ordinary shares, value	$ (15)	(8,086)			$ (8,101)
Repurchase of ordinary shares, shares	(1,435,725)				(1,435,725)
Share compensation, value	$ 3	5,144			$ 5,147
Share compensation, shares	235,815
Net loss			(79,589)		(79,589)
Payments for taxes related to the net share settlement of equity awards		(749)			(749)
Issuance of ordinary shares, net of offering costs	$ 119	62,321			62,440
Issuance of ordinary shares in initial public offering and private placement, shares	11,900,000
Stockholders' equity, ending balance at Dec. 31, 2020	$ 625	548,070	(452,610)	(2,229)	$ 93,856
Shares, Outstanding, Ending Balance at Dec. 31, 2020	62,545,832
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Repurchase of ordinary shares, shares					0
Share compensation, value	$ 5	7,818			$ 7,823
Share compensation, shares	456,741
Net loss			(64,920)		(64,920)
Payments for taxes related to the net share settlement of equity awards		(783)			(783)
Issuance of ordinary shares, net of offering costs	$ 202	36,625			36,827
Issuance of ordinary shares in initial public offering and private placement, shares	20,294,994
Reclassification adjustment of cumulative foreign currency translation losses to earnings, net of tax				2,229	2,229
Change in fair value of debt due to change in credit risk, net of tax				1,700	1,700
Stockholders' equity, ending balance at Dec. 31, 2021	$ 833	$ 591,730	$ (517,530)	$ 1,700	$ 76,733
Shares, Outstanding, Ending Balance at Dec. 31, 2021	83,297,567

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities:
Net loss from continuing operations	$ (82,849)	$ (89,013)
Net income from discontinued operations	17,929	9,424
Net loss	(64,920)	(79,589)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	8,175	21,026
Share compensation	7,594	4,925
Reclassification adjustment of cumulative foreign currency translation losses to earnings	2,229
Change in fair value of debt	(318)
Change in fair value of warrants	(5,571)
Impairment of intangible assets	7,880	72,183
Deferred income tax benefit	(194)	(1,156)
Loss on sale of fixed and leased assets	1,180	287
Gain on sale of product rights, net	(5,636)
Gain on sale of discontinued operations	(4,062)
Bad debt provision		6
Amortization of deferred financing and loan origination fees	1,606	1,269
Write off of deferred financing and loan origination fees	1,462	496
Financing fees recognized in earnings associated with debt and warrants	3,306
Change in operating assets and liabilities:
Accounts receivable, net and other receivables	7,108	17,496
Inventories, net	2,595	3,371
Prepaid expenses and other current assets	(6,198)	(3,209)
Trade accounts payable	(134)	(1,723)
Accrued and other current liabilities	(10,834)	(17,792)
Net cash provided by (used in) operating activities	(54,732)	17,590
Cash Flows from Investing Activities:
Proceeds from product rights disposal	7,300
Proceeds from discontinued operations	110,845
Proceeds from sale of fixed and leased assets	90	50
Payments on disposal of leased assets		(214)
Purchases of property, plant and equipment	(1,782)	(2,920)
Net cash provided by (used in) investing activities	116,453	(3,084)
Cash Flows from Financing Activities:
Payments on finance lease obligations	(37)	(127)
Proceeds from insurance financing loan	3,317
Payments on insurance financing loan	(909)
Payments for taxes related to net share settlement of share-based awards	(783)	(749)
Proceeds from issuance of debt, net of issuance costs	51,795
Proceeds from issuance of ordinary shares and warrants, net of issuance costs	32,414	62,440
Proceeds from issuance of ordinary shares under ESPP	233	219
Debt repayments	(221,360)	(50,000)
Repurchases of ordinary shares		(8,101)
Net cash provided by (used in) financing activities	(135,330)	3,682
Net change in cash and cash equivalents	(73,609)	18,188
Cash and cash equivalents, beginning of period	114,053	95,865
Cash and cash equivalents, end of period	40,444	114,053
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	8,518	14,745
Cash paid for taxes	$ 2,361	$ 2,044

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2021
Organization and Nature of Operations
Organization and Nature of Operations	Note 1. Organization and Nature of Operations RVL Pharmaceuticals plc, an Irish public limited company (the “Company”), together with its subsidiaries, is a specialty pharmaceutical company focused on the development and commercialization of products that target markets with underserved patient populations. In July 2020, the Company received regulatory approval from the FDA for RVL-1201, or Upneeq, (oxymetazoline hydrocholoride ophthalmic solution, 0.1%), for the treatment of acquired blepharoptosis, or droopy or low-lying eyelids, in adults. ​ On August 27, 2021, the Company closed the divestiture of its portfolio of branded and non-promoted products and its Marietta, Georgia manufacturing facility, (the “Legacy Business”) to certain affiliates of Alora Pharmaceuticals, or Alora, for $111 million in cash upon closing, subject to certain adjustments, and up to $60 million in contingent milestone payments. Pursuant to the agreement the Company post-closing retained the rights to Upneeq and to arbaclofen extended release tablets which is under development for the treatment of spasticity in multiple sclerosis. With the divestiture of the Legacy Business, the primary focus of the Company is on the commercialization and development of specialty pharmaceuticals in the ocular and medical aesthetics therapeutic areas. With the divestiture of the Legacy Business the Company’s commercial operations are conducted by its wholly-owned subsidiaries, RVL Pharmaceuticals, Inc. and RVL Pharmacy, LLC, or RVL Pharmacy. RVL Pharmacy operates pharmacy operations dedicated to the processing and fulfillment of prescriptions for Upneeq. Unless otherwise indicated or required by the context, references throughout to “RVL,” or the “Company,” refer to the Company’s continuing operations following the sale or the Legacy Business to Alora. ​

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Basis of Presentation and Summary of Significant Accounting Policies
Basis of Presentation and Summary of Significant Accounting Policies	Note 2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation Basis of Presentation Principles of Consolidation Discontinued Operations The divestiture of the Legacy Business qualifies as a discontinued operation and therefore has been presented as such. Summary of Significant Accounting Policies Use of Estimates historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates. Foreign Currency Translation —The financial position and results of operations of the Company’s non-U.S. subsidiaries are generally determined using U.S. Dollars as the functional currency. Foreign currency transaction gains and losses are included in selling, general and administrative expenses in the accompanying consolidated statement of operations and comprehensive loss. Foreign currency transaction gains were Our subsidiary in Argentina had operated in a highly inflationary environment, as a result, we had previously recognized cumulative foreign currency translation losses in accumulated other comprehensive income (loss) in accordance with U.S. GAAP. During the year ended December 31, 2021, the Company curtailed its operations in Argentina and, upon the related liquidation becoming substantially complete, reclassified all accumulated foreign currency translation losses to selling, general and administrative expenses in the accompanying consolidated statement of operations and comprehensive loss. Cash and Cash Equivalents Accounts Receivable and Allowance for Doubtful Accounts — Accounts receivable result primarily from sales of pharmaceutical products and from amounts due under revenue sharing, license and royalty arrangements. Other receivables result primarily from payroll retention credits and other miscellaneous activities. The Company is exposed to credit losses primarily through sales of its products. Accounts receivable are recorded at amortized cost less an allowance for expected credit losses that are not expected to be recovered. The Company’s expected loss methodology for accounts receivable is developed using historical collection experience, a review of the current status of customer’s trade receivables, and current and future market conditions. Due to the short-term nature of such receivables, the estimate of accounts receivable that may not be collected is based on the aging of accounts receivable balances and the financial condition of customers. The Company’s monitoring activities include timely account reconciliations, dispute resolution, payment confirmation, consideration of customers’ financial condition and macroeconomic conditions. Balances are written-off when determined to be uncollectible. Except for the allowance for credit losses, which is reflected as part of selling, general and administrative expenses, the provisions for all other customer reserves are reflected as a reduction of revenues in the consolidated statement of operations and comprehensive loss. The Company considered the current and expected future economic and market conditions surrounding a novel strain of the coronavirus, referred to as COVID-19, and determined that its estimate of credit losses was not significantly impacted. Fair Value of Financial Instruments Fair Value Measurement The valuation hierarchy is composed of three levels. The classification within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The levels within the valuation hierarchy are described below: Level 1 — Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities. Level 2 — Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 — Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities. Inventories Property, Plant and Equipment ​ ​ ​ ​ Asset category Depreciable life Leasehold improvements Lesser of the useful life of the improvement or the terms of the underlying lease Machinery 3 – 15 years Furniture, fixtures and equipment 3 – 10 years Computer hardware and software 3 – 12 years ​ ​ Long-Lived Assets, Including Definite-Lived Intangible Assets Long-lived assets, other than goodwill and other indefinite-lived intangibles, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows derived from such assets. Factors that the Company considers in deciding when to perform an impairment review include significant changes in the Company’s forecasted projections for the asset or asset group for reasons including, but not limited to, significant under-performance of a product in relation to expectations, significant changes, or planned changes in the Company’s use of the assets, significant negative industry or economic trends, and new or competing products that enter the marketplace. The impairment test is based on a comparison of the undiscounted cash flows expected to be generated from the use of the asset group. If impairment is indicated, the asset is written down by the amount by which the carrying value of the asset exceeds the related fair value of the asset with the related impairment charge recognized within the consolidated statement of operations and comprehensive loss. Goodwill and Indefinite Lived Intangible Assets st In-Process Research and Development (“IPR&D”) intangible assets represent the value assigned to acquired Research & Development (“R&D”) projects that principally represent rights to develop and sell a product that the Company has acquired which have not yet been completed or approved. These assets are subject to impairment testing until completion or abandonment of each project. Impairment testing requires the development of significant estimates and assumptions involving the determination of estimated net cash flows for each year for each project or product (including net revenues, cost of sales, research and development expenses, selling and marketing costs and other costs which may be allocated), the appropriate discount rate to select in order to measure the risk inherent in each future cash flow stream, the assessment of each asset’s life cycle, the potential regulatory and commercial success risks, and competitive trends impacting each asset and related cash flow stream as well as other factors. The major risks and uncertainties associated with the timely and successful completion of the IPR&D projects include legal risk, market risk and regulatory risk. If applicable, upon abandonment of the IPR&D product, the assets are reduced to zero. IPR&D is assessed for impairment on an annual basis as of October 1 st Impairment charges resulting from annual or interim goodwill and indefinite-lived intangible asset impairment assessments, if any, are recorded to impairment on intangible assets in the accompanying consolidated statement of operations and comprehensive loss. Product Sales Revenue Recognition, Revenue is recorded at the transaction price, which is the amount of consideration the Company expects to receive in exchange for transferring products to a customer. The Company determines the transaction price based on fixed consideration. The amount of revenue we recognize is equal to the selling price, adjusted for any variable consideration, which included discounts and allowances at the time revenues were recognized. In determining the transaction price, a significant financing component does not exist since the customer pays for the product in advance of the transfer of the product. Royalty Revenue revenue at the later of (a) when the related sales occur, or (b) when the performance obligation to which some or all the royalty has been allocated has been satisfied (or partially satisfied). Licensing Revenue recognizes development and regulatory milestone revenue from milestone events under its license with Santen that have been achieved and the Company is reasonably certain such revenues would not have to be reversed. Sales deductions, such as returns on product sales, government program rebates, price adjustments, and prompt pay discounts in regard to licensing revenue is generally the responsibility of the Company’s commercial partners and not recorded by the Company. Freight Business Combinations Business Combinations Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. Acquisition-related expenses are recognized separately from business combinations and are expensed as incurred. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date. Changes in fair value of contingent consideration resulting from events after the acquisition date, such as earn-outs, are recognized as follows: 1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or 2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. Purchases of developed products and licenses that are accounted for as an asset acquisition are capitalized as intangible assets and amortized over an estimated useful life. IPR&D assets acquired as part of an asset acquisition are expensed immediately if they have no alternative future uses. In-Process Research and Development Research and Development Costs Advertising Share-based Compensation —Some of our employees and directors are compensated with share-based awards, including stock options, restricted stock units, performance stock units, and other share-based awards. The Company recognizes share-based compensation expense for all share-based awards and other arrangements within the scope of ASC 718, Stock Compensation Share compensation expense is measured at the date of grant, based on the fair value of an award and recognized ratably over its vesting term, which is generally the vesting period on a graded vesting basis. Share compensation expense for awards with vesting conditions other than service are recognized at the time that those conditions will be achieved. Forfeitures of unvested awards are recognized as they occur by reversing any expense previously recorded in the period of forfeiture. The Company typically issues new ordinary shares upon exercise or vesting of awards. The grant date fair value of restricted stock units is based on the market price of ordinary shares as of the grant date. The grant date fair value of stock options and performance stock units is measured using a Black-Scholes Merton option-pricing model and a Monte Carlo simulation model, respectively, using assumptions based on the terms of each award, the expected behavior of grant recipients and peer company data. Expected volatility is calculated based on a weighting of our own stock price volatility and or the historical stock price trends of similar entities within our industry over a period of time commensurate with the expected term. The risk-free interest rate is based on U.S. Treasury observed market rates continuously compounded over the duration of the expected term. The expected term of stock options is estimated as the midpoint of the weighted average vesting period and the contractual term. The Company accounts for purchases made under its employee share purchase plan using the estimate grant date fair value in accordance with ASC 718. A purchase price discount and look-back feature under the plan cause it to be compensatory and the Company to recognize share compensation expense on a straight-line basis over the requisite service period. The Company values related shares using a Black-Scholes Merton option-pricing model. When share-based compensation arrangements are modified, the modification is treated as an exchange of the original award for a new award with immediate expense recognition for any incremental value. The incremental value, if any, is measured as the excess of the fair value of new award over the fair value of the original award, each based on circumstances and assumptions as of the modification date. Leasing The Company recognizes a right-of use asset, which represents the Company’s right to use the underlying asset for the lease term, and a lease liability, which represents the present value of the Company’s obligation to make payments arising over the lease term. The present value of the lease payments are calculated using either the implicit interest rate in the lease or an incremental borrowing rate. ​ Income Taxes The Company recognizes the benefit of an uncertain tax position that it has taken or expects to take on income tax returns it files if such tax position is more likely than not to be sustained on examination by the taxing authorities, based on the technical merits of the position. These tax benefits are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Comprehensive Income (Loss) Basic and Diluted Earnings (Loss) Per Share In periods of cumulative retained earnings, if ever, as a result of the holders of warrants being entitled to dividends (see Note 20), the warrants are participating securities and will be included in the computation of basic and diluted earnings (loss) per share following the two-class method. Segment Reporting Supplemental Cash Flow Disclosures ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Cash paid for: ​ ​ ​ ​ ​ ​ Interest ​ $ 8,518 ​ $ 14,745 Income taxes ​ $ 2,361 ​ $ 2,044 Non-cash financing activities: ​ ​ ​ ​ ​ ​ Allocation of equity offering proceeds to warrant liability (see Note 20) ​ $ 8,791 ​ $ — Allocation of debt offering proceeds to ordinary shares (see Note 20) ​ $ 9,243 ​ $ — Recognition of financial commitment asset from ordinary share issuance (see Notes 12 & 20) ​ $ 3,361 ​ $ — ​ Recently Adopted Accounting Standards In December 2019, the FASB issued Accounting Standards Update No. 2019-12, Income Taxes Topic 740, Simplifying the Accounting for Income Taxes (“ASU 2019-12”). The Company adopted ASU 2019-12 as required effective January 1, 2021. Among other updates to the accounting for income taxes, ASU 2019-12 removed the exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income or a gain from other items. Accordingly, the Company’s loss from continuing operations for the year ended December 31, 2021 does not reflect a tax benefit amounting to $3.2 million that would have been recognized if ASU 2019-12 was not adopted. Recently Issued Accounting Standards In August 2020, the FASB issued Accounting Standards Update 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The standard requires entities to provide expanded disclosures about the terms and features of convertible instruments and amends certain guidance related to the computation of earnings per share for convertible instruments and contracts on an entity’s own equity. The standard, which allows entities to adopt the guidance through either a modified or fully retrospective method of transition, becomes effective for the Company, as a smaller reporting company, for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently assessing the impact of adoption of ASU 2020-06.

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2021
Liquidity
Liquidity	Note 3. Liquidity At December 31, 2021, the Company had cash and cash equivalents of $40.4 million, an accumulated deficit of $517.5 million, and total long-term debt with aggregate principal maturities of $55.0 million, with such maturities commencing in March 2024 and extending through October 2026 (see Note 12). In addition, the Company’s primary indebtedness contains various restrictive covenants including minimum liquidity and minimum quarterly product sales requirements. For the years ended December 31, 2021 and 2020, the Company incurred net losses from continuing operations of $ million, respectively. For the year ended December 31, 2021, the Company used million in cash for operating activities. The divestiture of the Legacy Business in 2021 resulted in the loss of substantially all the Company’s revenue generating assets. The Company’s current business plan is focused on the continued launch and commercialization of Upneeq, which has and will continue to diminish the Company’s cash flows in at least the near term. The Company will require additional capital to fund its operating needs, including the expanded commercialization of Upneeq and other activities. The Company expects to incur significant expenditures and sustained operating losses for the foreseeable future. Management of the Company does not believe that current sources of liquidity will be sufficient to fund the Company’s planned expenditures and meet its obligations for at least 12 months following the date the accompanying consolidated financial statements are issued without raising additional funding. As a result, there is a substantial doubt as to the Company’s ability to operate as a going concern. The Company’s ability to continue as a going concern will require it to obtain additional funding, generate positive cash flow from operations and/or enter into strategic alliances or sell assets. Management’s plans to address these conditions include pursuing one or more of the following options to secure additional funding, none of which can be guaranteed or is entirely within its control, (i) raise funds through additional sales of ordinary shares, through equity sales agreements with brokers/dealers or other public or private equity financings, (ii) raise funds through borrowings under existing debt facilities and/or convertible debt, and/or (iii) raise non-dilutive funds through product collaborations and/or to partner or sell a portion or all rights to any of the Company’s assets. There can be no assurance that the Company will receive cash proceeds from any of these potential sources or, to the extent cash proceeds are received, such proceeds would be sufficient to support its current operating plan for at least the next 12 months from the date the accompanying consolidated financial statements are issued. The sale of additional equity or convertible debt securities may result in additional dilution to the Company’s shareholders. If the Company raises additional funds through the issuance of debt securities or preferred shares, these securities could provide for rights senior to those of its ordinary shares and could contain covenants that would further restrict its operations. Additional funds may not be available when the Company needs them, on terms that are acceptable to it, or at all. The accompanying consolidated financial statements have been prepared on a going concern basis, which assumes the realization of assets and settlement of liabilities in the normal course of business, and therefore do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern.

Revenues

Revenues	12 Months Ended
	Dec. 31, 2021
Revenues
Revenues	​ Note 5. Revenues The Company’s performance obligations are to provide its pharmaceutical products based upon purchase orders from customers. The performance obligation is satisfied at a point in time, typically upon delivery, when the customer obtains control of the pharmaceutical product. The Company collects payment in advance from its customers. The following table presents disaggregated revenues from contracts with customers by pharmaceutical product (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, Pharmaceutical Product 2021 2020 Upneeq ​ $ 7,511 ​ $ 526 Osmolex ​ — ​ 1,416 Net product sales ​ 7,511 ​ 1,942 Royalty and licensing revenue ​ 9,990 ​ 25,820 Total revenues ​ $ 17,501 ​ $ 27,762 ​ On July 28, 2020, the Company entered into a License Agreement with Santen Pharmaceutical Co. Ltd, granting Santen exclusive development, registration, and commercialization rights to RVL-1201 in Japan, China, and other Asian countries as well as Europe, the Middle East and Africa countries. Under the agreement the Company is entitled to certain development and regulatory milestone payments. The Company is also entitled to royalty payments on net sales of RVL-1201 in Santen commercialization territories. During the year ended December 31, 2021, the Company received a When the Company receives consideration from a customer, or such consideration is unconditionally due from a customer prior to the transfer of products to the customer under the terms of a contract, the Company records a contract liability. The Company classifies contract liabilities as deferred revenue. The Company had an immaterial amount of deferred revenue at December 31, 2021. Contract assets primarily relate to rights to consideration for goods or services transferred to the customer when the right is conditional on something other than the passage of time. Contract assets are transferred to accounts receivable when the rights become unconditional. The Company had no contract assets at December 31, 2021 and 2020. The Company has no Other Assets and Deferred Costs. ​ The following table presents the various adjustments recognized against gross product sales (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2021 2020 Gross product sales ​ $ 7,997 ​ $ 2,510 Less provisions for: ​ ​ ​ ​ Chargebacks ​ (2) ​ (6) Government and managed care rebates ​ — ​ (155) Commercial rebates ​ — ​ (56) Product returns ​ — ​ (53) Discounts and allowances ​ — ​ (14) Advertising and promotions ​ (484) ​ (284) Net product sales ​ $ 7,511 ​ $ 1,942 ​

Accounts Receivable, Sales Dedu

Accounts Receivable, Sales Deductions and Allowances	12 Months Ended
	Dec. 31, 2021
Accounts Receivable
Accounts Receivable	Note 6. Accounts Receivable, Net and Other Receivables, Sales Deductions and Allowances Accounts receivable result primarily from sales of pharmaceutical products and from amounts due under revenue sharing, license and royalty arrangements. Other receivables result primarily from payroll retention credits and other miscellaneous activities. ​ ​ The following table presents the components of accounts receivable, net and other receivables (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2021 ​ 2020 Gross accounts receivable: ​ ​ Accounts receivable ​ $ — ​ $ 196 Royalty accounts receivable ​ ​ — ​ ​ 55 Other receivable ​ 2,133 ​ 2,903 Less reserves for: ​ ​ ​ ​ Commercial rebates ​ — ​ (4) Discounts and allowances ​ — ​ (1) Total accounts receivable, net and other receivables ​ $ 2,133 ​ $ 3,149 ​ The following table presents the periodic activity within various reserves recognized against gross accounts receivable (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Discounts ​ ​ ​ ​ Commercial ​ and ​ ​ ​ ​ ​ Rebates ​ Allowances ​ Total Balance at January 1, 2020 ​ $ 7 ​ $ 2 ​ $ 9 Provision ​ ​ 56 ​ ​ 14 ​ ​ 70 Charges processed ​ ​ (59) ​ ​ (15) ​ ​ (74) Balance at December 31, 2020 ​ ​ 4 ​ ​ 1 ​ ​ 5 Provision ​ ​ — ​ ​ — ​ ​ — Charges processed ​ ​ (4) ​ ​ (1) ​ ​ (5) Balance at December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Inventories
Inventories	Note 7. Inventories The following table presents the components of inventories, net of allowances (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 ​ 2020 Finished goods ​ $ 838 ​ $ 1,593 Work in process ​ — ​ 90 Raw materials and supplies ​ — ​ 148 Total inventories ​ $ 838 ​ $ 1,831 ​ ​ The Company maintains an allowance for excess and obsolete inventory, as well as inventory where its cost is in excess of its net realizable value. The following table presents activity in the allowance for excess and obsolete inventory accounts (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Balance at beginning of period ​ $ — ​ $ — Provision ​ 34 ​ — Charges processed ​ — ​ — Balance at end of period ​ $ 34 ​ $ —

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Note 8. Property, Plant and Equipment, Net The following table presents the components of property, plant and equipment (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Leasehold improvements ​ $ 1,129 ​ $ 2,214 Machinery ​ ​ — ​ ​ 1,045 Furniture, fixtures and equipment ​ ​ 4 ​ ​ 28 Computer hardware and software ​ ​ 1,302 ​ ​ 1,209 ​ ​ 2,435 ​ 4,496 Accumulated depreciation ​ ​ (1,641) ​ ​ (2,131) ​ ​ ​ 794 ​ ​ 2,365 Construction in progress ​ ​ 72 ​ ​ 26 ​ ​ $ 866 ​ $ 2,391 ​ Depreciation expense was $1.5 million and $1.9 million for the years ended December 31, 2021 and 2020, respectively. There was less than $0.1 million of remaining construction in progress expenditures to substantially complete projects in progress at December 31, 2021.

Goodwill and Indefinite-lived I

Goodwill and Indefinite-lived Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Indefinite-lived Intangible Assets
Goodwill and Indefinite-lived Intangible Assets	Note 9. Goodwill and Indefinite-Lived Intangible Assets Goodwill Goodwill is presented net of accumulated impairment charges of $47.8 million at December 31, 2021 and 2020. The following table sets forth the changes in the carrying value of goodwill (in thousands): ​ ​ ​ ​ ​ ​ Goodwill January 1, 2020 ​ $ 55,847 Impairments ​ ​ — December 31, 2020 ​ ​ 55,847 Impairments ​ ​ — December 31, 2021 ​ $ 55,847 ​ In conjunction with the sale of the Legacy Business, the Company evaluated goodwill for impairment and determined that there were no indications that the fair value of goodwill was less than its carrying value. As of October 1, 2021, the Company performed a qualitative assessment for goodwill and concluded there were no indications that the fair value of goodwill was less than its carrying value. ​ Indefinite-Lived Intangible Assets At December 31, 2021 and 2020, the Company held indefinite-lived intangible assets for the right to develop and sell arbaclofen ER that had a gross recognized carrying value of $64.0 million, aggregate impairment losses of $36.8 million and $28.9 million, respectively, and net carrying amounts of $27.2 million and $35.1 million, respectively. ​ Based on the results of quantitative IPR&D impairment assessments performed relative to arbaclofen ER, we recognized impairment charges of $7.9 million and $28.9 million during the years ended December 31, 2021 and 2020, respectively, related to delays in anticipated commercialization of the product candidate, if approved. As of October 1, 2021, the Company performed a qualitative assessment for the arbaclofen ER IPR&D and concluded that the asset was not impaired. ​ The quantitative impairment test for indefinite-lived intangible assets, when performed, is determined using a discounted cash flow model that necessitates the development of estimated net cash flows for each asset, the appropriate discount rate to select for each future cash flow stream, the assessment of each asset’s life cycle, the potential regulatory and commercial success risks, and competitive trends impacting each asset and related cash flow stream as well as other factors. IPR&D assets are also subject to adjustments reducing their anticipated revenues and costs by a probability of success, or POS, factor based upon empirical research of probabilities a new drug candidate would be approved based on the candidate’s stage of clinical development. ​ A variety of the above-referenced valuation assumptions are based on significant inputs not observable in the market and thus the Company’s quantitative impairment tests, when performed, represent Level 3 measurements within the fair value hierarchy. The POS factor applied during the IPR&D quantitative impairment assessments was 69.6% and the discount rates applied were 12.5% and 9.5%, during the years ended December 31, 2021 and 2020, respectively. The Company believes the POS factor, discount rates and other inputs and assumptions are consistent with those that a market participant would use.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2021
Accrued Liabilities
Accrued Liabilities	Note 10. Accrued Liabilities The following table presents the components of accrued liabilities (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2021 ​ 2020 Accrued expenses and other liabilities ​ $ 7,897 ​ $ 8,455 Accrued compensation ​ ​ 4,504 ​ ​ 6,232 Accrued research and development ​ ​ 409 ​ ​ 721 Accrued royalties ​ 200 ​ 29 Deferred revenue ​ 67 ​ — Accrued chargeback ​ ​ — ​ ​ 1,376 Accrued product returns ​ — ​ 88 Accrued government and managed care rebates ​ — ​ 46 Customer coupons ​ — ​ 4 Total accrued liabilities ​ $ 13,077 ​ $ 16,951 ​

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	Note 11. Leases The Company leases office space in Bridgewater, New Jersey for its principal offices under two non-cancelable leases that expire in July 2022 and November 2023, in addition to office and warehouse space in various domestic and international locations. The Company also leases certain vehicles under operating leases. At December 31, 2021, the Company’s operating leases had remaining lease terms ranging from 0.5 years to 2.8 years. The following table presents lease assets and liabilities and identifies their classification in the accompanying consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Leases Classification ​ 2021 ​ 2020 Assets ​ ​ ​ ​ ​ ​ ​ Operating Operating lease assets ​ $ 1,368 ​ $ 1,953 Finance Property, plant and equipment, net ​ ​ 5 ​ ​ 22 Total leased assets ​ ​ $ 1,373 ​ $ 1,975 ​ ​ ​ ​ ​ ​ ​ ​ Liabilities ​ ​ ​ ​ ​ ​ ​ Current ​ ​ ​ ​ ​ ​ ​ Operating Current portion of lease liability ​ $ 839 ​ $ 1,199 Finance Current portion of obligations under finance leases ​ ​ 5 ​ ​ 20 ​ ​ ​ ​ ​ ​ ​ ​ Non-current ​ ​ ​ ​ ​ ​ ​ Operating Long-term portion of lease liability ​ ​ 592 ​ ​ 871 Total lease liabilities ​ ​ $ 1,436 ​ $ 2,090 ​ The Company recognizes lease expense on a straight-line basis over the lease term. The following table presents the various components of lease cost and identifies their classification in the accompanying consolidated statements of operations and comprehensive loss ( ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, Lease Cost Classification ​ 2021 ​ 2020 Operating lease cost Selling, general and administrative expenses ​ $ 1,425 ​ $ 1,471 ​ Research and development expenses ​ ​ 28 ​ ​ 104 ​ Cost of goods sold ​ ​ 41 ​ ​ 55 ​ ​ ​ ​ ​ ​ ​ ​ Finance lease cost ​ ​ ​ ​ ​ ​ ​ Amortization of leased assets Depreciation and amortization ​ ​ 24 ​ ​ 26 Interest on lease liabilities Interest expense and amortization of debt discount ​ ​ — ​ ​ 1 Total lease cost ​ ​ $ 1,519 ​ $ 1,657 ​ The table below presents the future minimum rental payments, exclusive of taxes, insurance and other costs, under operating leases (in thousands): ​ ​ ​ ​ ​ Year Ending December 31, Operating Leases 2022 ​ $ 876 2023 ​ 491 2024 ​ 112 Total lease payments ​ ​ 1,479 Less: interest ​ ​ 48 Present value of lease payments ​ $ 1,431 ​ The Company has future minimum lease payments required under finance leases of less than $0.1 million less interest expense of less than $0.1 million for total present value lease payments of less than $0.1 million for the year ended December 31, 2022. The following tables presents the weighted-average remaining lease term and the weighted-average discount rate of our leases (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ Lease Term and Discount Rate ​ 2021 ​ 2020 ​ Weighted average remaining lease term (years) ​ ​ ​ ​ ​ ​ ​ Operating leases ​ ​ 1.82 ​ ​ 1.96 ​ Finance leases ​ ​ 0.60 ​ ​ 1.07 ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average discount rate ​ ​ ​ ​ ​ ​ ​ Operating leases ​ ​ 4.15 % ​ 5.37 % Finance leases ​ ​ 2.06 % ​ 1.67 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ Other Information ​ 2021 ​ 2020 ​ Cash paid for amounts included in the measurement of lease liabilities: ​ ​ ​ ​ ​ ​ ​ Operating cash flows for operating leases ​ $ (1,478) ​ $ (1,630) ​ Operating cash flows for finance leases ​ ​ (0) ​ ​ (1) ​ Financing cash flows for finance leases ​ ​ (16) ​ ​ (26) ​ ​ For the years ended December 31, 2021 and 2020, the Company recorded $0.7 million and $0.2 million, respectively, of leased assets obtained in exchange for new operating lease liabilities and an insignificant amount of leased assets obtained in exchange for new finance lease liabilities in each period. During the years ended December 31, 2021 and 2020, the Company disposed of less than $0.1 million and $0.6 million, respectively, of leased assets.

Financing Arrangements

Financing Arrangements	12 Months Ended
	Dec. 31, 2021
Financing Arrangements
Financing Arrangements	Note 12. Financing Arrangements The following table presents the components of long-term debt and financing obligations (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 Senior Secured Notes (measured at fair value) ​ $ 43,800 ​ $ — Prior Term Loans, net of deferred financing costs of $1.8 million ​ — ​ 219,525 Note payable — insurance financing ​ 2,409 ​ — Total debt and financing obligations ​ 46,209 ​ 219,525 Less: current portion of debt ​ (2,409) ​ — Long-term debt ​ $ 43,800 ​ $ 219,525 ​ The following table presents the aggregation of principal maturities of long-term debt and financing obligations (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ending December 31, Debt Obligations 2022 ​ $ 2,409 2023 ​ — 2024 ​ 11,000 2025 ​ ​ 11,000 2026 ​ ​ 33,000 Total future minimum payments ​ ​ 57,409 Less: current portion of debt principal ​ ​ (2,409) Non-current portion of debt principal ​ $ 55,000 ​ ​ Senior Secured Notes ​ On October 1, 2021, the Company entered into a note purchase agreement (the “Note Purchase Agreement”) with, among others, Athyrium Opportunities IV Acquisition 2 LP (“Purchaser”) providing for the issuance of senior secured notes in three separate tranches (the “Senior Secured Notes”). On October 12, 2021, the Company issued $55.0 million first tranche notes, a portion of the proceeds of which, together with the proceeds from a concurrent underwritten equity offering (see Note 20), were used to repay in full the Prior Term Loans. Prior to October 12, 2022, upon satisfaction of certain conditions, including a minimum net product sales target for Upneeq over a specified period of time, the Company may request second tranche notes of up to $20.0 million. Prior to October 12, 2023, the Company may request third tranche notes of up to $25.0 million, in the sole discretion of the Purchaser. The Senior Secured Notes bear interest at an annual rate of 9.0% plus adjusted three-month LIBOR, with a LIBOR floor of 1.50% and LIBOR cap of 3.00%, payable in cash quarterly in arrears. At December 31, 2021, the interest rate applicable to the Senior Secured Notes was 10.5%. The Senior Secured Notes require quarterly repayments equal to 5.0% of the principal outstanding beginning on March 31, 2024 with any residual balance due at maturity on October 12, 2026. The Senior Secured Notes may be voluntarily prepaid upon the satisfaction of certain conditions and with each such prepayment being accompanied by, as applicable, (i) a make-whole premium, (ii) an exit fee of 2% of the principal amount of the notes prepaid, (iii) certain other fees, indemnities and expenses, and (iv) all accrued interest on the notes being so prepaid. The Senior Secured Notes must be prepaid upon the receipt of cash under certain defined conditions, including from voluntary and involuntary asset dispositions, extraordinary receipts, issuance of new indebtedness, and contingent milestone payments for the Legacy Business paid by Alora, each such prepayment being accompanied by, as applicable, the fees described in (i) through (iv) above. The exit fee described in (ii) above is payable on the principal amount of all notes prepaid or repaid, including upon the repayment of the notes upon maturity. The Senior Secured Notes are guaranteed on a senior secured basis by the Company and certain of its subsidiaries. The Senior Secured Notes and guarantees are secured by substantially all of the assets of the Company and its U.S. subsidiaries. Subject to certain exceptions and qualifications, the Note Purchase Agreement contains covenants that, among other things, limit the Company’s ability and the ability of its restricted subsidiaries, including the guarantors, to (i) incur additional indebtedness or issue certain disqualified capital stock, (ii) create liens, (iii) transfer or sell assets, (iv) make certain investments, loans, advances and acquisitions, (v) engage in consolidations, amalgamations or mergers, or sell, transfer or otherwise dispose of all or substantially all of their assets, and (vi) enter into certain transactions with affiliates. The Note Purchase Agreement also provides for events of default that we consider to be usual and customary. In addition, the restrictive covenants in the Note Purchase Agreement require the Company to comply with certain minimum liquidity requirements and minimum quarterly product sales requirements. At any time, the Company is required to maintain unrestricted cash and cash equivalents greater than or equal to $15.0 million, and, as of the end of each fiscal quarter, it is required to maintain consolidated Upneeq net product sales greater than or equal to specified quarterly thresholds (beginning at $3.0 million for the quarter ending March 31, 2022, and increasing in $1.0 million increments each quarter thereafter until the quarter ending June 30, 2024, for which quarter and all subsequent quarters the threshold is $12.0 million). At December 31, 2021, the Company was in compliance with all conditions of the Note Purchase Agreement. ​ During the year ended December 31, 2021, the Company incurred aggregate debt issuance costs of $2.1 million related to the Senior Secured Notes, $1.5 million and $0.6 million of which were recognized as financial commitment assets underlying the first and second tranche notes, respectively. ​ The Company elected the fair value option of accounting on the senior secured notes upon issuance and, accordingly, a proportionate amount of related debt issuance costs of $1.5 million were immediately written off to selling, general and administrative expenses in the accompanying consolidated statement of operations and comprehensive loss. The Company’s residual financial commitment asset related to the undrawn second tranche notes, which additionally includes the value of $3.4 million relating to the Share Subscription Agreement (see Note 20), is being amortized over the relevant one-year commitment period. During the year ended December 31, 2021, the Company recognized $0.9 million of amortization expense from the second tranche financial commitment asset with such expense being recorded within interest expense and amortization of debt discount in the accompanying consolidated statement of operations and comprehensive loss. At December 31, 2021, the second tranche financial commitment asset had a carrying value of $3.1 million and was recorded within current assets in the accompanying consolidated balance sheet. If the second tranche notes are drawn within the one-year commitment period, the Company will expense the remaining balance under the fair value option of accounting. ​ On a recurring basis, changes in fair value of Senior Secured Notes will be presented in the accompanying consolidated statement of operations and comprehensive loss at each reporting period (see Note 21). ​ ​ Prior Credit Agreement Prior to October 12, 2021, the Company was party to a Credit Agreement, dated February 3, 2016 and as amended from time-to-time, under which an aggregate principal amount of $327.5 million of secured term loans were previously issued (the “Prior Term Loans”) and that provided for revolving credit commitments up to $50.0 million (the “Prior Revolving Facility,” and together with the Prior Term Loans, the “Prior Credit Agreement”). During the year ended December 31, 2020, the Company prepaid $50.0 million against the Prior Term Loans and, consequently, wrote off $0.5 million in debt issuance costs with the related expense classified within other non-operating gain or loss in the accompanying consolidated statement of operations and comprehensive loss. During the six months ended June 30, 2021, pursuant to the terms of the Prior Credit Agreement, the Company exercised its right to cure a shortfall in certain financial covenants which resulted in the mandatory prepayment of $5.3 million against the Prior Term Loans. On June 25, 2021, the Company amended the Prior Credit Agreement (the “Fifth Amendment”), pursuant to which liens on the Legacy Business were released and the parties agreed to (i) reduce the outstanding Prior Term Loans balance to $30.0 million upon the closing of the divestiture of the Legacy Business, (ii) terminate the Prior Revolving Facility (50% upon signing of the Fifth Amendment and the remaining 50% upon closing of the Legacy Business divestiture), and (iii) shorten the maturity of any remaining term loans to November 21, 2021. In addition, the Company agreed to transfer upon the closing of the divestiture of the Legacy Business, substantially all of the Company’s cash on hand to subsidiaries subject to the lien of the Prior Credit Agreement. On August 27, 2021, the Company announced the closing of the divestiture of the Legacy Business (see Note 4). Proceeds from the divestiture of the Legacy Business, together with cash on hand were used to repay $186.1 million of debt under the Prior Term Loans and the Prior Revolving Facility expired without ever having been drawn upon. On October 12, 2021, using a portion of the proceeds from the issuance of Senior Secured Notes, together with the proceeds from a concurrent equity offering (see Note 20), the Company repaid the final $30.0 million outstanding principal under the Prior Term Loans. As a result of the complete principal repayments under the Prior Term Loans during the year ended December 31, 2021, the Company incurred immaterial fees and expenses upon extinguishment and also wrote off an aggregate of $1.5 million in debt issuance costs with the related expense classified within other non-operating gain or loss in the consolidated statement of operations and comprehensive loss.

Concentrations and Credit Risk

Concentrations and Credit Risk	12 Months Ended
	Dec. 31, 2021
Concentrations and Credit Risk
Concentrations and Credit Risk	Note 13. Concentrations and Credit Risk The Company does not have significant concentrations of credit risk with its customers. Purchasing The Company has an exclusive supply agreement with a third party for the manufacturing and delivery of Upneeq. Sales by Product For the years ended December 31, 2021 and 2020, one product accounted for 100% and 73%, respectively, of the Company's total gross product sales. Royalty Sales The Company does not have significant concentrations of royalty sales.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2021
Share-Based Compensation
Share-Based Compensation	Note 14. Share-Based Compensation Overview of Plans Our outstanding share-based compensation awards have been issued under a succession of plans sponsored by various companies within our consolidation group, including, (i) the Amended and Restated 2018 Incentive Plan, which first became effective upon the Company’s initial public offering on October 22, 2018 (the "2018 Plan"), (ii) the Amended and Restated 2016 Equity Incentive Plan, which first became effective in February 2016 (the “2016 Plan”) and (iii) the 2018 Employee Share Purchase Plan, which became effective in September 2019 upon adoption and approval by the Company’s Board of Directors (the “ESP Plan”). 2016 Plan 2018 Plan ​ ESP Plan percent of the fair market value of the shares on the first business day or the last business day of the offering period, whichever is lower. Under applicable tax rules, an employee may purchase no more than $25,000 worth of ordinary shares, valued at the start of the purchase period, under the ESP Plan in any calendar year. There is no minimum holding period associated with shares purchased pursuant to this plan. An employee’s purchase rights terminate immediately upon termination of employment. Share-based Compensation The compensation cost, that has been charged against income for all incentive plans, excluding the ESP Plan, was $6.8 million for the year ended December 31, 2021 and $4.5 million for the year ended December 31, 2020. Share-Based Award Activity The following tables of share-based award activity are based on the historical activity of the continuing and discontinued operations of the Company on a combined basis. A summary of stock option activity granted under the 2016 Plan and the Amended 2016 Plan as of December 31, 2020, and changes during the year then ended is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2016 Plan - Share Options ​ ​ ​ ​ Weighted ​ ​ Weighted ​ ​ ​ ​ ​ Average ​ ​ Average ​ ​ ​ Number of ​ Exercise Price ​ ​ Remaining ​ ​ Share Options Per Option ​ ​ Term Outstanding at January 1, 2020 ​ ​ 2,959,886 ​ $ 14.96 ​ ​ 6.4 years Granted ​ ​ — ​ ​ — ​ ​ ​ Exercised ​ ​ — ​ ​ — ​ ​ ​ Expired / Forfeited ​ ​ (132,786) ​ $ 15.21 ​ ​ ​ Outstanding at December 31, 2020 ​ ​ 2,827,100 ​ $ 14.95 ​ ​ 5.4 years Vested at December 31, 2020 ​ ​ 2,099,950 $ 14.95 ​ ​ 5.4 years Granted ​ ​ — ​ ​ — ​ ​ ​ Exercised ​ ​ — ​ ​ — ​ ​ ​ Expired / Forfeited ​ ​ (312,690) ​ $ 14.95 ​ ​ ​ Outstanding at December 31, 2021 ​ ​ 2,514,410 ​ $ 14.95 ​ ​ 4.4 years Vested at December 31, 2021 ​ ​ 2,514,410 $ 14.95 ​ ​ 4.4 years ​ There were no options granted during 2021 and 2020, respectively, under the 2016 Plan. The intrinsic value of options under the 2016 Plan outstanding at each of December 31, 2021 and 2020, was $0 . The fair value of options vested under the 2016 Plan during the years ended December 31, 2021 and 2020 were , respectively. A summary of option activity granted under the 2018 Plan as of December 31, 2021 and 2020, and changes during the year then ended is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2018 Plan - Share Options ​ ​ ​ Weighted ​ Weighted ​ ​ ​ ​ Average ​ Average Remaining ​ ​ Number of ​ Exercise ​ Contractual ​ Share Options Price Term Outstanding at January 1, 2020 134,200 ​ $ 7.00 8.7 years Granted ​ — ​ ​ — ​ ​ Exercised ​ — ​ ​ — ​ ​ Expired / Forfeited ​ (37,800) ​ $ 7.00 ​ ​ Outstanding at December 31, 2020 ​ 96,400 ​ $ 7.00 ​ 7.7 years Vested Options at December 31, 2020 ​ — ​ ​ ​ ​ ​ Granted ​ 3,174,886 ​ $ 1.80 ​ ​ Exercised ​ — ​ ​ — ​ ​ Expired / Forfeited ​ (88,850) ​ $ 5.98 ​ ​ Outstanding at December 31, 2021 ​ 3,182,436 ​ $ 1.84 ​ 9.8 years Vested Options at December 31, 2021 ​ — ​ ​ — ​ ​ ​ There were 3,174,886 and 0 options granted during 2021 and 2020, respectively, under the 2018 Plan. The intrinsic value of options under the 2018 Plan outstanding at each of December 31, 2021 and 2020, was . The weighted average fair value for the options granted during 2021 was . The fair value of options vested under the 2018 Plan during the years ended December 31, 2021 and 2020 were both , respectively. The fair value of option awards is estimated using the Black-Scholes option-pricing model. Exercise price of each award is generally not less than the per share fair value in effect as of that award date. The determination of fair value using the Black-Scholes model is affected by the Company’s share fair value as well as assumptions regarding a number of complex and subjective variables, including expected price volatility, risk-free interest rate and projected employee share option exercise behaviors. ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ ​ December 31, ​ ​ 2021 Expected volatility 81 % Risk-free interest rate 1.25% - 1.29 % Expected dividend yield — % Expected life of options in years 6.08 - 6.25 ​ ​ The estimated fair value of the options is expensed over the requisite service period, which is generally the vesting period on a graded vesting basis. As of December 31, 2021 and 2020, there was years, respectively. For all periods prior to the IPO, our Board of Directors has determined the fair value of the common unit underlying our option with assistance from management and based upon information available at the time of grant. Prior to our IPO, given the absence of a public trading market for our common units, estimating the fair value of our common units was based on the actual operational and financial performance, current business conditions and discounted cash flow projections. The estimated fair value of our common units, prior to our IPO was adjusted for lack of marketability and control existing at the grant date. Restricted and Performance Stock Units On May 18, 2020 and May 20, 2020, the Company granted performance stock units (“PSUs”) under the 2018 Plan to certain key employees of the Company that gives holders the potential to receive a certain number of earned PSUs at the end of a pre-determined term. Unless earlier terminated, forfeited, relinquished or expired, the earned PSUs will vest in full on the vesting date, subject to the grantee remaining in continuous employment from the date of grant through the vesting date. The vesting date is the third anniversary from the grant date for the PSUs granted on May 18, 2020 and the fifth anniversary from the grant date for the PSUs granted on May 20, 2020. The number of PSUs that become earned PSUs as of the end of the performance period shall be equal to the number of PSUs multiplied by the applicable percentage based on Stock Price Hurdle attainment, as set forth in the PSU Award Agreement and 2018 Plan. The fair value of these market-based awards is estimated on the date of grant using a Monte Carlo simulation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ ​ December 31, ​ ​ 2020 Expected volatility 90 % Risk-free interest rate .21% - .24 % Expected dividend yield — % Performance period in years 3.00 ​ ​ The Company estimates its expected volatility by using a combination of historical share price volatilities of similar companies within our industry. The risk-free interest rate assumption is based on observed interest rates for the appropriate term of the Company’s options on a grant date. The following table summarizes the information as of December 31, 2021 and activity during 2021 related to our PSUs: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2018 Plan - PSUs ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Average Remaining ​ ​ ​ Number of ​ ​ Average Grant ​ ​ Contractual Term ​ ​ ​ PSUs ​ ​ Date Fair Value ​ ​ (Years) Outstanding at January 1, 2020 ​ ​ — ​ $ — ​ ​ — PSUs granted ​ ​ 825,997 ​ ​ 4.99 ​ ​ — PSUs vested ​ ​ — ​ ​ — ​ ​ — PSUs forfeited ​ ​ (36,198) ​ ​ 4.90 ​ ​ — Outstanding at December 31, 2020 ​ ​ 789,799 ​ $ 4.99 ​ ​ 3.01 PSUs granted ​ ​ — ​ ​ — ​ ​ — PSUs vested ​ ​ — ​ ​ — ​ ​ — PSUs forfeited ​ ​ (789,799) ​ ​ 4.99 ​ ​ — Outstanding at December 31, 2021 ​ ​ - ​ $ — ​ ​ — ​ Closing of the Legacy Business divestiture triggered acceleration of vesting of the PSUs, however the PSUs were automatically forfeited due to market conditions not being met in accordance with the 2018 Plan. ​ The following table summarizes the information as of December 31, 2021 and activity during 2021 related to our RSUs: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2018 Plan - RSUs ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Weighted- ​ ​ ​ Number of ​ ​ Average Grant ​ ​ Average Remaining ​ ​ ​ RSUs ​ ​ Date Fair Value ​ ​ Contractual Term Outstanding at January 1, 2020 ​ ​ 1,434,233 ​ $ 7.19 ​ ​ 3.20 RSUs granted ​ ​ 976,429 ​ ​ 4.46 ​ ​ — RSUs vested ​ ​ (300,788) ​ ​ 6.73 ​ ​ — RSUs forfeited ​ ​ (118,317) ​ ​ 6.07 ​ ​ — Outstanding at December 31, 2020 ​ ​ 1,991,557 ​ $ 5.99 ​ ​ 2.11 RSUs granted ​ ​ 161,188 ​ ​ 3.25 ​ ​ — RSUs vested ​ ​ (601,306) ​ ​ 6.05 ​ ​ — RSUs forfeited ​ ​ (199,164) ​ ​ 4.73 ​ ​ — Outstanding at December 31, 2021 ​ ​ 1,352,275 ​ $ 5.82 ​ ​ 2.17 ​ During 2021 and 2020 we granted restricted stock units, or RSUs, covering an equal number of our ordinary shares to employees and certain directors with a weighted average grant date fair value of $3.25 and $4.46, respectively. The fair value of RSUs are determined on the date of grant based on the market price of our ordinary shares as of that date. The fair value of the RSUs is recognized ratably over the vesting period of four years for employees and one years, respectively. ESP Plan The Company accounts for employee stock purchases made under its ESP Plan using the estimate grant date fair value in accordance with ASC 718. The purchase price discount and the look-back feature cause the ESP Plan to be compensatory and the Company to recognize compensation expense. Share compensation expense is recognized on a straight-line basis over the requisite service period. The Company recognized $134,077 and $113,860 of share compensation expense for the years ended December 31, 2021 and 2020, respectively. The Company values ESPP shares using the Black-Scholes model. As of December 31, 2021 and 2020, there were no unrecognized share compensation expense related to the ESP Plan. There were 76,432 and 51,905 ordinary shares issued under the ESP Plan during the years ended December 31, 2021 and 2020, respectively. On January 3, 2022, the Company issued 129,258 ordinary shares to the employees who participated in the ESP Plan during the offering period ended December 31, 2021.

Earnings (Loss) Per Ordinary Sh

Earnings (Loss) Per Ordinary Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings (Loss) per Ordinary Share	Note 15. Earnings (Loss) Per Ordinary Share The following potentially dilutive securities have been excluded from the weighted average ordinary shares outstanding in the computation of diluted earnings (loss) per share because the impact of including them would have been anti-dilutive: ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2021 2020 Performance and restricted stock units ​ 1,352,275 ​ 2,781,356 Share options to purchase ordinary shares ​ 5,696,846 ​ 2,923,500 Warrants (see Note 20) ​ 16,100,000 ​ — Ordinary shares to be purchased through employee stock purchase plan ​ 129,258 ​ 39,321 ​

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies
Commitments and Contingencies	Note 16. Commitments and Contingencies Contingent Milestone Payments Upon closing of the Legacy Business divestiture, the only strategic business agreements remaining with the Company are those related to the acquisition of Upneeq and its related intellectual property. The amount of future contingent milestone payments under the intellectual property license agreement, based on certain levels of US and ex-US sales of Upneeq, was $1.3 million in the aggregate at December 31, 2021. The total royalty expense was million at December 31, 2021. The Company believes the earn-out payments are currently immaterial to its financial statements. The Company is also obligated to pay earn out payments pursuant to the acquisition of RevitaLid, Inc., the original owner of Upneeq, as a percentage of US and ex-US sales of Upneeq. ​ Royalty Obligations The Company does not have agreements with third parties that require the Company to make minimum royalty payments. Supply Agreement Obligations The only supply agreement remaining with the Company after the divestiture of the Legacy Business is that related to the supply of Upneeq, which contains no minimum purchase obligations The Company has no enforceable and legally binding purchase obligations at December 31, 2021. Defined Contribution Plan Vertical/Trigen and Legacy Osmotica both had a defined contribution plan under Section 401(k) of the Internal Revenue Code ("IRC") at December 31, 2016 pursuant to the Merger (the "Contribution Plans"). The employees of the respective companies are eligible to participate in the Contribution Plans. Participants may contribute amounts through payroll deductions not to exceed IRC limitations. For the year ended December 31, 2016, the Vertical/Trigen Plan provided for nonelective employer contributions equal to 3% of basic compensation. The separate Contribution Plans were merged into one plan effective January 1, 2017. Effective January 1, 2017, the plan provides for employer matching contributions equal to 100% of each employee's elective deferrals up to 3% of base salary, plus 50% of each employee's elective deferrals between 3% and 5% of base salary. For the years ended December 31, 2021 and 2020, the Company recognized expenses related to its contributions under the Plan of $0.7 million and $0.5 million, respectively. Legal Proceedings The Company is a party in legal proceedings and potential claims arising from time to time in the ordinary course of its business. The amount, if any, of ultimate liability with respect to such matters cannot be determined. Despite the inherent uncertainties of litigation, management of the Company believes that the ultimate disposition of such proceedings and exposures will not have a material adverse impact on the financial condition, results of operations, or cash flows of the Company. On February 16, 2018, the Company received FDA approval for its amantadine extended release tablets under the trade name Osmolex ER. On that same date the Company filed in the Federal District Court for the District of Delaware a Complaint for Declaratory Judgment of Noninfringement of certain patents owned by Adamas Pharmaceuticals, Inc. (Osmotica Pharmaceutical US LLC and Vertical Pharmaceuticals, LLC vs. Adamas Pharmaceuticals, Inc. and Adamas Pharma, LLC). Adamas was served with the Complaint on February 21, 2018. Adamas filed an answer on April 13, 2018 denying the allegations in the Complaint and reserving the ability to raise counterclaims as the litigation progresses. On September 20, 2018, Adamas filed an amended answer to the Company’s Complaint for Declaratory Judgment of Noninfringement, with counterclaims alleging infringement of certain patents included in the Company’s Complaint and requesting that the court grant Adamas damages, injunctive relief and attorneys’ fees. On December 2, 2020, we entered into an agreement to settle the litigation with Adamas. Under the terms of the agreement, both parties agreed to drop their respective claims relating to the patent litigation, and Adamas agreed to acquire the global rights to Osmolex ER from the Company for $7.5 million. The sale of the global rights to Osmolex ER closed in January 2021 at which time the related gain of $5.6 million was recorded in the consolidated statements of operations and comprehensive loss under gain on sale of product rights, net. Additionally, in connection with the settlement and the sale of the global rights to Osmolex ER, the parties entered into a supply agreement pursuant to which the Company agreed to supply Adamas with amantadine extended release tablets for a six-year term, subject to possible two-year extensions and customary closing conditions. On April 30, 2019, the Company was served with a complaint in an action entitled Leo Shumacher, et al., v. Osmotica Pharmaceuticals plc, et al., Superior Court of New Jersey, Somerset County No. SOM-L-000540-19 Jeffrey Tello, et al., v. Osmotica Pharmaceuticals plc, et al., Superior Court of New Jersey, Somerset County No. SOM-L-000617-19 actions, reiterating the previously pled allegations and adding an additional individual defendant. The parties participated in a mediation and reached an agreement in principle to settle the litigation on December 15, 2020. The parties subsequently negotiated a settlement agreement setting forth the terms of the settlement. On May 18, 2021, plaintiffs filed an unopposed motion for preliminary approval of the settlement and notice to the proposed settlement class, which motion was granted by the court on June 11, 2021. The settlement, which was finally approved by the Court on November 10, 2021, calls for a payment by the Company of million (a portion of which was covered by applicable insurance) and fully resolves all claims asserted in the litigation against all defendants named in the litigation, including the Company. No party admitted any wrongdoing as part of the settlement, which was reached to avoid the further cost and distraction of litigation. ​ On April 19, 2021, we were served with a complaint in an action entitled United States ex rel. Lupinetti, et al. v. Exeltis USA, Inc., et al., Northern District of Illinois, No. 1:19-cv-00825 . The complaint named us and

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes
Income Taxes	Note 17. Income Taxes RVL Pharmaceuticals plc is an Irish public limited company. Since the majority of the Company’s operations is in the U.S., the statutory income tax rate that is applicable is the U.S. federal rate of . On August 27, 2021, the Company sold its interest in certain subsidiaries which resulted in a capital loss. The following table shows the components of loss before income taxes and the related current and deferred income taxes from continuing operations (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 Loss before income taxes ​ ​ U.S. operations ​ $ (68,975) ​ $ (75,325) Non-U.S. operations ​ (13,559) ​ (19,470) Total loss before income taxes ​ (82,534) ​ (94,795) Current income tax expense (benefit) ​ ​ Federal ​ 192 ​ (4,145) State ​ (41) ​ 232 Foreign ​ 20 ​ 80 Total current income tax expense (benefit) ​ 171 ​ (3,833) Deferred income tax expense (benefit) ​ ​ Federal ​ 149 ​ (1,660) State ​ — ​ (190) Foreign ​ (5) ​ (99) Total deferred income tax expense (benefit) ​ 144 ​ (1,949) Total income tax expense (benefit) ​ $ 315 ​ $ (5,782) ​ The following table provides a reconciliation of the U.S. statutory federal income tax rate to the Company's effective income tax rate from continuing operations: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 U.S. federal tax at 21% statutory rate 21.00 % 21.00 % State and local income taxes, net of federal benefit 2.65 % 1.15 % Differences in tax effects on foreign income 8.81 % (3.28) % Federal tax credits 0.29 % 1.20 % Uncertain tax positions — % 0.83 % NOL carryback rate differential ​ (0.03) % 3.46 % Tax audit adjustment ​ 0.01 % (3.26) % Change in valuation allowance (33.83) % (13.87) % Permanent adjustments (0.01) % (0.60) % Other 0.73 % (0.50) % Effective income tax rate (0.38) % 6.13 % ​ Deferred income taxes reflect the tax effects of the differences between the amounts recorded as assets and liabilities for financial statement purposes and the comparable amounts recorded for income tax purposes. The following table depicts the significant components of deferred tax assets (liabilities) (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 Deferred tax assets: ​ ​ Accrued expenses ​ $ 827 ​ $ 5,921 Inventories ​ — ​ 295 Investment in partnership ​ — ​ 2,393 Net operating losses ​ 21,134 ​ ​ 1,285 Capital losses ​ ​ 23,845 ​ ​ — Operating lease liabilities ​ 340 ​ 657 Tax credits ​ ​ 7,232 ​ ​ 6,486 Debt costs ​ ​ 4,740 ​ ​ — Interest expense ​ ​ 2,168 ​ ​ — Share compensation ​ ​ 285 ​ ​ 1,816 Intangible assets ​ ​ — ​ ​ 19,082 Other ​ 2,916 ​ 3,327 Less: valuation allowance ​ (52,853) ​ (27,811) Deferred tax liabilities: ​ ​ ​ ​ Prepaid expenses ​ — ​ (658) Property plant & equipment ​ — ​ (3,261) Intangible assets ​ ​ (6,353) ​ ​ (9,254) Debt costs ​ ​ (4,107) ​ ​ — Operating lease assets ​ (325) ​ (623) Total deferred income taxes ​ $ (151) ​ $ (345) ​ Included in the deferred tax balances above is a net deferred tax asset of $14.9 million as of December 31, 2020 related to the assets and liabilities in Vertical/Trigen Holdings, LLC, which is a partnership for Federal income tax purposes. The Company sold its partnership interests in Vertical/Trigen Holdings, LLC on August 27, 2021 with the divestiture of the Legacy Business. As a result of the sale of the partnership interests, the deferred tax balances at December 31, 2021 do not include any balances of the partnership. At December 31, 2021, the Company had a federal net operating loss carryforward of $43.4 million and a state net operating loss of $114.0 million. At December 31, 2021, the Company had net operating loss carryforwards in certain foreign tax jurisdictions of million. Should applicable deferred tax assets ultimately become realizable, such resulting reduction in the valuation allowance would generally be recognized as an income tax benefit. The Coronavirus Aid Relief, and Economic Security Act (the “CARES Act”) was enacted on March 27, 2020 in the U.S. The Cares Act provides a five-year carryback for losses generated in 2018-2020. The Company incurred losses in the year ended December 31, 2020 that were carried back to the earliest year, 2015. The loss incurred in the year ended December 31, 2020 were carried back to a tax year with a higher income tax rate thereby providing an income tax benefit of . The Company files income tax returns in U.S. federal, state and certain international jurisdictions. For U.S. federal and certain state income tax purposes, the Company's 2016 through 2021 tax years remain open for examination by the tax authorities under the normal statute of limitations. For certain international income tax purposes, the Company's 2016 through 2021 tax years remain open for examination by the tax authorities under the normal statute of limitations. Two of the Company’s subsidiaries, Osmotica Pharmaceutical Corp. and Valkyrie Group Holding Inc., finalized audits by the U.S. Internal Revenue Service (the “IRS”) for tax years 2016 and 2017. The Company agreed to IRS adjustments and correspondingly recorded an income tax expense of $1.9 million in the year ended December 31, 2020 which included $1.4 million of income tax and $0.5 million of interest and penalty expense. No provision is made for foreign withholding or income taxes associated with the cumulative undistributed earnings of the foreign subsidiaries. Any future foreign withholding or income taxes associated with the undistributed earnings are not anticipated to be material. The following table provides a reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding accrued interest (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 Balance at beginning of period ​ $ 171 ​ $ 2,677 Additions related to current period tax positions ​ ​ 4 ​ ​ 171 Releases related to prior period tax positions ​ ​ — ​ ​ (2,677) Balance at end of period ​ $ 175 ​ $ 171 ​ It is not anticipated that the amount of unrecognized tax benefits will materially change in the next 12 months. If recognized, the total amount of unrecognized tax benefits would have an immaterial impact on the Company’s effective income tax rate. ​ The Company classifies interest expense related to unrecognized tax benefits as components of the income tax expense (income). Interest and penalties recognized in the consolidated statements of operations were immaterial. The release of prior period unrecognized tax positions in the year ended December 31, 2020 was due to an accounting method change which eliminated the need for an uncertain tax position.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2021
Related Parties
Related Parties	Note 18. Related Parties There were no no related expenses were recorded for the year ended December 31, 2021.

Restructuring Expenses

Restructuring Expenses	12 Months Ended
	Dec. 31, 2021
Restructuring Expenses
Restructuring Expenses	Note 19. Restructuring Expenses In April 2021, the Company curtailed operations and implemented workforce reductions in its research and development subsidiary in Buenos Aires, Argentina. These restructuring activities were associated with the Company’s plans to reduce expenses and better align business activities with the Company’s corporate strategy. As a result, the Company recognized $4.5 million of restructuring expenses in operating expenses which were incurred in the year ended December 31, 2021. The restructuring expenses consisted of $3.2 million one-time employee related termination benefits, and $1.3 million of asset disposal costs related to leasehold improvements at the Buenos Aires location. Of the

Shareholders' Equity and Warran

Shareholders' Equity and Warrant Liabilities	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity
Shareholders' Equity and Warrant Liabilities	Note 20. Shareholders’ Equity and Warrant Liabilities 2021 Equity Offering and Warrants On October 6, 2021, in order to raise capital to fund the Company’s planned expenditures and meet its obligations, the Company initiated a follow-on equity offering for the issuance and allotment of 14,000,000 ordinary shares and warrants to purchase up to an additional 14,000,000 ordinary shares in an underwritten public offering, at a public offering price of $2.50 per share and accompanying warrant less underwriting discounts and commissions. In addition, the Company granted the underwriter a 30-day optional warrants. Subsequently, the underwriter’s option to purchase additional ordinary shares expired unexercised. On October 12, 2021 the Company closed the follow-on offering via the issuance and allotment of 14,000,000 ordinary shares and warrants to purchase 16,100,000 ordinary shares (the “Warrants") raising aggregate gross proceeds of $35.0 million to the Company. $8.8 million of the gross proceeds, equal to the fair value of the Warrants determined using the Black-Scholes Merton option-pricing model, were allocated to the warrants liability, and the remaining proceeds of $26.2 million were allocated to the ordinary shares. The Company incurred a total of $2.6 million in aggregate issuance costs, including $1.9 million attributable to the ordinary share issuance and thereby deducted from proceeds in equity and $0.7 million attributable to the Warrants and thereby recognized as a component of selling, general and administrative expenses in the year ended December 31, 2021. The Warrants are exercisable for the Company’s ordinary shares at any time and may only be exercised for a whole number of ordinary shares at an exercise price of $3.10 per warrant, subject to adjustments as provided under the terms of the form of warrant. Additionally, the holders of Warrants are entitled, prior to exercise, to participate in any dividend or other distribution of the Company’s assets to holders of ordinary shares presuming the Warrants had been exercised. If exercised for cash by the holders, the Warrants would result in additional gross proceeds to the Company of $49.9 million. In the event of a “Fundamental Transaction” (as defined in the form of warrant), the holders of the Warrants have the contingent right to require the Company (or a successor entity) to redeem the Warrants for cash. The Warrants will expire three and one-half years The Warrants are accounted for as liabilities in accordance with ASC 815-40, Derivatives and Hedging-Contracts in Entity’s Own Equity, 2021 Debt Refinancing On October 12, 2021, the Company issued and allotted 6,148,832 of the Company’s ordinary shares, to the Purchaser of the Senior Secured Notes for a price of $0.01 per share, pursuant to a Share Subscription Agreement between the Company and Purchaser, dated October 1, 2021. The number of shares issued and allotted to Purchaser was equal to $15.0 million divided by the volume weighted average price per ordinary share in the 60 trading days ended October 8, 2021. The ordinary shares were recognized in shareholders’ equity at their fair value at issuance of The ordinary shares underlying the Warrants were registered on the Company's Registration Statement on Form S-3 (File No. 333-260529), filed with the Securities and Exchange Commission (“SEC”) on October 27, 2021 and declared effective on December 9, 2021. 2021 ATM Equity Offerings On September 8, 2021, the Company entered into a sales agreement with Cantor Fitzgerald & Co., (“Cantor”) under which it may offer and sell its ordinary shares having aggregate sales proceeds of up to $75.0 million from time to time through Cantor as its sales agent by any method permitted that is deemed an “at the market offering” as defined in Rule 415(a)(4) under the Securities Act of 1933, as amended, including, without limitation, sales made directly on the Nasdaq Global Select Market or any other existing trading market for the Company’s ordinary shares (each an “ATM Equity Offering"). During the year ended December 31, 2021 the Company sold 2020 Equity Offering On July 16, 2020, we completed a follow-on equity offering and allotted 5,000,000 ordinary shares. The aggregate proceeds from the follow-on offering were approximately $30.6 million after deducting offering expenses. Proceeds from the offering were used for working capital and general corporate purposes. On January 13, 2020, we completed a follow-on equity offering and allotted 6,900,000 ordinary shares at a public offering price of $5.00 per share. The number of shares issued in this offering reflected the exercise in full of the underwriters’ option to purchase 900,000 ordinary shares. The aggregate net proceeds from the follow-on offering were approximately $31.8 million after deducting underwriting discounts and commissions and offering expenses. Proceeds from the offering were used for working capital and general corporate purposes. Ordinary Share Repurchase Program In September 2019, the Company’s board of directors authorized the repurchase of up to 5,251,892 ordinary shares pursuant to a share repurchase program. Purchases under the ordinary share repurchase program can be made on the open market or in privately negotiated transactions, with the size and timing of these purchases based on a number of factors, including the price of our ordinary shares, our business and market conditions. The Company retires ordinary shares acquired under the ordinary share repurchase program. For the year ended December 31, 2020, the Company repurchased 1,435,725 ordinary shares, at a weighted-average price of $5.62 for an aggregate of $8.1 million. The Company did

Financial Instruments and Fair

Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 31, 2021
Financial Instruments and Fair Value Measurements
Financial Instruments and Fair Value Measurements	Note 21. Financial Instruments and Fair Value Measurements The Company’s financial instruments subject to fair value measurements include cash and cash equivalents, trade accounts receivable, trade accounts payable, accrued liabilities, long-term debt and warrant liabilities. Assets and Liabilities Measured at Fair Value on a Recurring Basis Financial Assets - Cash and cash equivalents, generally consisting of investments in interest-bearing money market accounts, are measured at fair value on a recurring basis using Level 1 measurements. Fair value inputs for these investments are considered Level 1 measurements within the fair value hierarchy because money market account fair values are known and observable through daily published floating net asset values. The fair value of the Company’s cash and cash equivalents, being the same as their carrying value, were Financial Liabilities The Company uses a discounted cash flow technique, an income-based approach, to determine the fair value of the Senior Secured Notes. This technique relies upon an assumption of pricing the Senior Secured Notes to their maturity (without mandatory or voluntary prepayments) and incorporates inputs such as contractual repayment terms, maturity, and discount rate. The most significant unobservable input for the Senior Secured Notes is the discount rate which we estimate by performing a yield analysis that relies upon the discount rate observed in the initial issuance of the Senior Secured Notes as well as certain benchmark debt instruments with observable pricing from which we draw conclusions on the change in the discount rate from period to period. The Company uses the Black-Scholes Merton option-pricing model to value the Warrants. This model incorporates transaction details such as the Company’s stock price, contractual terms, maturity, risk free rates, and volatility. The most significant unobservable input for the warrant liabilities is volatility. Given the limited trading volume and period of time the Company’s stock has been traded in an active market, the expected volatility is estimated by taking the average historical price volatility for industry peers, consisting of several public companies in the Company’s industry that are similar in size, stage, or financial leverage, over a period of time commensurate to the expected term of the warrants. The following tables show financial liabilities subject to fair value measurement on a recurring basis and related information on fair values, valuation techniques and unobservable inputs (dollars in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At December 31, 2021 ​ Financial Instrument ​ Fair Value ​ Valuation Technique ​ Unobservable Inputs Senior Secured Notes ​ $ (43,800) ​ Income Approach - DCF ​ Discount rate ​ 17.9 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 4.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ $ (3,220) ​ Black-Scholes Merton ​ Equity volatility ​ 65.0 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 3.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Issuance October 2021 ​ Financial Instrument ​ Fair Value ​ Valuation Technique ​ Unobservable Inputs Senior Secured Notes ​ $ (45,818) ​ Income Approach - DCF ​ Discount rate ​ 16.3 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 5.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ $ (8,791) ​ Black-Scholes Merton ​ Equity volatility ​ 60.0 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 3.5 ​ ​ ​ The following table shows changes in the fair value of financial liabilities subject to Level 3 fair value measurements on a recurring basis (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Senior Secured Notes ​ ​ Warrants Balance, At Issuance - October 2021 ​ $ (45,818) ​ $ (8,791) Cash payments for interest ​ ​ 1,283 ​ ​ - Fair value adjustments through earnings (inclusive of related accrued interest expense) ​ ​ (965) ​ ​ 5,571 Fair value adjustments through accumulated other comprehensive income or loss ​ ​ 1,700 ​ ​ - Balance, At December 31, 2021 ​ $ (43,800) ​ $ (3,220) ​ Changes in the fair value of debt that is accounted for at fair value, inclusive of related accrued interest expense, are presented as gains or losses in the accompanying consolidated statements of operations and comprehensive loss under change in fair value of debt. The portion of total changes in fair value of debt attributable to changes in instrument-specific credit risk are determined through specific measurement of periodic changes in the discount rate assumption exclusive of base market changes and are presented as a component of comprehensive loss in the accompanying consolidated statements of operations and comprehensive loss. ​ No financial liabilities were subject to fair value measurements on a recurring basis prior to October 2021. ​ Assets and Liabilities for Which Fair Value is Only Disclosed The carrying amounts for trade accounts receivable, trade accounts payable, accrued liabilities and the residual amounts of long-term debt not otherwise measured at fair value on a recurring basis approximate their relative fair values due to their short-term nature with relevant inputs considered Level 2 measurements within the fair value hierarchy. Non-recurring Fair Value Measurements As part of the Company’s goodwill and intangible asset impairment assessments performed at quarterly intervals or whenever indicators of impairment are identified or when IPR&D assets are placed into service, the Company estimates the fair values of the subject assets using an income approach that utilizes a discounted cash flow model, or, where appropriate, a market approach. Such valuations typically employ assumptions that are based on significant inputs not observable in the market and thus represent Level 3 measurements within the fair value hierarchy. See Note 9 for discussions of relevant non-recurring fair value measurements, significant assumptions and the associated impairment charges recognized when relevant, performed during the years ended December 31, 2021 and 2020.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2021
Subsequent Events.
Subsequent Events	Note 22. Subsequent Events In January, February and March 2022, the Company received an aggregate of $5.0 million in cash from Alora related to contingent milestone payments earned in connection with the sale of the Legacy Business (see Notes 1 and 4). In January, February, and March of 2022, the Company obtained waivers from the Purchaser of mandatory repayments of an aggregate of On March 29, 2022, RVL Pharmaceuticals, Inc. (“RVL Pharmaceuticals”), a wholly owned subsidiary of the Company, entered into the First Amendment to License Agreement (the “Amendment”) with Santen Pharmaceutical Co. Ltd. (“Santen”), amending the License Agreement dated July 28, 2020, by and between RVL Pharmaceuticals and Santen (the “License Agreement”). Under the terms of the Amendment, effective March 31, 2022, RVL Pharmaceuticals is entitled to receive an upfront cash payment of million, and the remaining developmental and regulatory cash milestone payments, were removed. Pursuant to the terms of the Amendment, new developmental and regulatory cash milestone payments with an aggregate value of up to million, respectively. Further, under the terms of the Amendment, if RVL Pharmaceuticals desires to enter into an agreement to license certain rights related to the License Agreement to a third party in Russia, then Santen will have a right to exercise an option to expand the territories to include Russia or to match the terms of the agreement with the third party.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Basis of Presentation and Summary of Significant Accounting Policies
Basis of Presentation	Basis of Presentation
Principles of Consolidation	Principles of Consolidation
Discontinued Operations	Discontinued Operations The divestiture of the Legacy Business qualifies as a discontinued operation and therefore has been presented as such.
Use of Estimates	Use of Estimates historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates.
Foreign Currency Translation	Foreign Currency Translation —The financial position and results of operations of the Company’s non-U.S. subsidiaries are generally determined using U.S. Dollars as the functional currency. Foreign currency transaction gains and losses are included in selling, general and administrative expenses in the accompanying consolidated statement of operations and comprehensive loss. Foreign currency transaction gains were Our subsidiary in Argentina had operated in a highly inflationary environment, as a result, we had previously recognized cumulative foreign currency translation losses in accumulated other comprehensive income (loss) in accordance with U.S. GAAP. During the year ended December 31, 2021, the Company curtailed its operations in Argentina and, upon the related liquidation becoming substantially complete, reclassified all accumulated foreign currency translation losses to selling, general and administrative expenses in the accompanying consolidated statement of operations and comprehensive loss.
Cash and Cash Equivalents	Cash and Cash Equivalents
Accounts Receivable and Allowance for doubtful accounts	Accounts Receivable and Allowance for Doubtful Accounts — Accounts receivable result primarily from sales of pharmaceutical products and from amounts due under revenue sharing, license and royalty arrangements. Other receivables result primarily from payroll retention credits and other miscellaneous activities. The Company is exposed to credit losses primarily through sales of its products. Accounts receivable are recorded at amortized cost less an allowance for expected credit losses that are not expected to be recovered. The Company’s expected loss methodology for accounts receivable is developed using historical collection experience, a review of the current status of customer’s trade receivables, and current and future market conditions. Due to the short-term nature of such receivables, the estimate of accounts receivable that may not be collected is based on the aging of accounts receivable balances and the financial condition of customers. The Company’s monitoring activities include timely account reconciliations, dispute resolution, payment confirmation, consideration of customers’ financial condition and macroeconomic conditions. Balances are written-off when determined to be uncollectible. Except for the allowance for credit losses, which is reflected as part of selling, general and administrative expenses, the provisions for all other customer reserves are reflected as a reduction of revenues in the consolidated statement of operations and comprehensive loss. The Company considered the current and expected future economic and market conditions surrounding a novel strain of the coronavirus, referred to as COVID-19, and determined that its estimate of credit losses was not significantly impacted.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurement The valuation hierarchy is composed of three levels. The classification within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The levels within the valuation hierarchy are described below: Level 1 — Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities. Level 2 — Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 — Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities.
Inventories	Inventories
Property, Plant and Equipment	Property, Plant and Equipment ​ ​ ​ ​ Asset category Depreciable life Leasehold improvements Lesser of the useful life of the improvement or the terms of the underlying lease Machinery 3 – 15 years Furniture, fixtures and equipment 3 – 10 years Computer hardware and software 3 – 12 years ​ ​
Long-lived Assets, Including Definite-Lived Intangible Assets	Long-Lived Assets, Including Definite-Lived Intangible Assets Long-lived assets, other than goodwill and other indefinite-lived intangibles, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through the estimated undiscounted future cash flows derived from such assets. Factors that the Company considers in deciding when to perform an impairment review include significant changes in the Company’s forecasted projections for the asset or asset group for reasons including, but not limited to, significant under-performance of a product in relation to expectations, significant changes, or planned changes in the Company’s use of the assets, significant negative industry or economic trends, and new or competing products that enter the marketplace. The impairment test is based on a comparison of the undiscounted cash flows expected to be generated from the use of the asset group. If impairment is indicated, the asset is written down by the amount by which the carrying value of the asset exceeds the related fair value of the asset with the related impairment charge recognized within the consolidated statement of operations and comprehensive loss.
Goodwill and Indefinite Lived Intangible Assets	Goodwill and Indefinite Lived Intangible Assets st In-Process Research and Development (“IPR&D”) intangible assets represent the value assigned to acquired Research & Development (“R&D”) projects that principally represent rights to develop and sell a product that the Company has acquired which have not yet been completed or approved. These assets are subject to impairment testing until completion or abandonment of each project. Impairment testing requires the development of significant estimates and assumptions involving the determination of estimated net cash flows for each year for each project or product (including net revenues, cost of sales, research and development expenses, selling and marketing costs and other costs which may be allocated), the appropriate discount rate to select in order to measure the risk inherent in each future cash flow stream, the assessment of each asset’s life cycle, the potential regulatory and commercial success risks, and competitive trends impacting each asset and related cash flow stream as well as other factors. The major risks and uncertainties associated with the timely and successful completion of the IPR&D projects include legal risk, market risk and regulatory risk. If applicable, upon abandonment of the IPR&D product, the assets are reduced to zero. IPR&D is assessed for impairment on an annual basis as of October 1 st Impairment charges resulting from annual or interim goodwill and indefinite-lived intangible asset impairment assessments, if any, are recorded to impairment on intangible assets in the accompanying consolidated statement of operations and comprehensive loss.
Licensing and Contract Revenue	Product Sales Revenue Recognition, Revenue is recorded at the transaction price, which is the amount of consideration the Company expects to receive in exchange for transferring products to a customer. The Company determines the transaction price based on fixed consideration. The amount of revenue we recognize is equal to the selling price, adjusted for any variable consideration, which included discounts and allowances at the time revenues were recognized. In determining the transaction price, a significant financing component does not exist since the customer pays for the product in advance of the transfer of the product. Royalty Revenue revenue at the later of (a) when the related sales occur, or (b) when the performance obligation to which some or all the royalty has been allocated has been satisfied (or partially satisfied). Licensing Revenue recognizes development and regulatory milestone revenue from milestone events under its license with Santen that have been achieved and the Company is reasonably certain such revenues would not have to be reversed. Sales deductions, such as returns on product sales, government program rebates, price adjustments, and prompt pay discounts in regard to licensing revenue is generally the responsibility of the Company’s commercial partners and not recorded by the Company. Freight
Business Combinations	Business Combinations Business Combinations Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. Acquisition-related expenses are recognized separately from business combinations and are expensed as incurred. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date. Changes in fair value of contingent consideration resulting from events after the acquisition date, such as earn-outs, are recognized as follows: 1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or 2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. Purchases of developed products and licenses that are accounted for as an asset acquisition are capitalized as intangible assets and amortized over an estimated useful life. IPR&D assets acquired as part of an asset acquisition are expensed immediately if they have no alternative future uses.
In Process Research and Development	In-Process Research and Development
Research and Development Costs	Research and Development Costs
Advertising	Advertising
Share-based Compensation	Share-based Compensation —Some of our employees and directors are compensated with share-based awards, including stock options, restricted stock units, performance stock units, and other share-based awards. The Company recognizes share-based compensation expense for all share-based awards and other arrangements within the scope of ASC 718, Stock Compensation Share compensation expense is measured at the date of grant, based on the fair value of an award and recognized ratably over its vesting term, which is generally the vesting period on a graded vesting basis. Share compensation expense for awards with vesting conditions other than service are recognized at the time that those conditions will be achieved. Forfeitures of unvested awards are recognized as they occur by reversing any expense previously recorded in the period of forfeiture. The Company typically issues new ordinary shares upon exercise or vesting of awards. The grant date fair value of restricted stock units is based on the market price of ordinary shares as of the grant date. The grant date fair value of stock options and performance stock units is measured using a Black-Scholes Merton option-pricing model and a Monte Carlo simulation model, respectively, using assumptions based on the terms of each award, the expected behavior of grant recipients and peer company data. Expected volatility is calculated based on a weighting of our own stock price volatility and or the historical stock price trends of similar entities within our industry over a period of time commensurate with the expected term. The risk-free interest rate is based on U.S. Treasury observed market rates continuously compounded over the duration of the expected term. The expected term of stock options is estimated as the midpoint of the weighted average vesting period and the contractual term. The Company accounts for purchases made under its employee share purchase plan using the estimate grant date fair value in accordance with ASC 718. A purchase price discount and look-back feature under the plan cause it to be compensatory and the Company to recognize share compensation expense on a straight-line basis over the requisite service period. The Company values related shares using a Black-Scholes Merton option-pricing model. When share-based compensation arrangements are modified, the modification is treated as an exchange of the original award for a new award with immediate expense recognition for any incremental value. The incremental value, if any, is measured as the excess of the fair value of new award over the fair value of the original award, each based on circumstances and assumptions as of the modification date.
Leasing	Leasing The Company recognizes a right-of use asset, which represents the Company’s right to use the underlying asset for the lease term, and a lease liability, which represents the present value of the Company’s obligation to make payments arising over the lease term. The present value of the lease payments are calculated using either the implicit interest rate in the lease or an incremental borrowing rate.
Income Taxes	Income Taxes The Company recognizes the benefit of an uncertain tax position that it has taken or expects to take on income tax returns it files if such tax position is more likely than not to be sustained on examination by the taxing authorities, based on the technical merits of the position. These tax benefits are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution.
Comprehensive Income (Loss)	Comprehensive Income (Loss)
Basic and Diluted Earnings (Loss) per Share	Basic and Diluted Earnings (Loss) Per Share In periods of cumulative retained earnings, if ever, as a result of the holders of warrants being entitled to dividends (see Note 20), the warrants are participating securities and will be included in the computation of basic and diluted earnings (loss) per share following the two-class method.
Segment Reporting	Segment Reporting
Supplemental Cash Flow Disclosures	Supplemental Cash Flow Disclosures ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Cash paid for: ​ ​ ​ ​ ​ ​ Interest ​ $ 8,518 ​ $ 14,745 Income taxes ​ $ 2,361 ​ $ 2,044 Non-cash financing activities: ​ ​ ​ ​ ​ ​ Allocation of equity offering proceeds to warrant liability (see Note 20) ​ $ 8,791 ​ $ — Allocation of debt offering proceeds to ordinary shares (see Note 20) ​ $ 9,243 ​ $ — Recognition of financial commitment asset from ordinary share issuance (see Notes 12 & 20) ​ $ 3,361 ​ $ —
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In December 2019, the FASB issued Accounting Standards Update No. 2019-12, Income Taxes Topic 740, Simplifying the Accounting for Income Taxes (“ASU 2019-12”). The Company adopted ASU 2019-12 as required effective January 1, 2021. Among other updates to the accounting for income taxes, ASU 2019-12 removed the exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income or a gain from other items. Accordingly, the Company’s loss from continuing operations for the year ended December 31, 2021 does not reflect a tax benefit amounting to $3.2 million that would have been recognized if ASU 2019-12 was not adopted. Recently Issued Accounting Standards In August 2020, the FASB issued Accounting Standards Update 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The standard requires entities to provide expanded disclosures about the terms and features of convertible instruments and amends certain guidance related to the computation of earnings per share for convertible instruments and contracts on an entity’s own equity. The standard, which allows entities to adopt the guidance through either a modified or fully retrospective method of transition, becomes effective for the Company, as a smaller reporting company, for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently assessing the impact of adoption of ASU 2020-06.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Basis of Presentation and Summary of Significant Accounting Policies
Schedule of Useful Lives Of Property, Plant and Equipment	​ ​ ​ ​ Asset category Depreciable life Leasehold improvements Lesser of the useful life of the improvement or the terms of the underlying lease Machinery 3 – 15 years Furniture, fixtures and equipment 3 – 10 years Computer hardware and software 3 – 12 years
Schedule of supplemental cash flow disclosures	​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Cash paid for: ​ ​ ​ ​ ​ ​ Interest ​ $ 8,518 ​ $ 14,745 Income taxes ​ $ 2,361 ​ $ 2,044 Non-cash financing activities: ​ ​ ​ ​ ​ ​ Allocation of equity offering proceeds to warrant liability (see Note 20) ​ $ 8,791 ​ $ — Allocation of debt offering proceeds to ordinary shares (see Note 20) ​ $ 9,243 ​ $ — Recognition of financial commitment asset from ordinary share issuance (see Notes 12 & 20) ​ $ 3,361 ​ $ —

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2021
Revenues
Schedule of disaggregation of revenue from contracts with customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, Pharmaceutical Product 2021 2020 Upneeq ​ $ 7,511 ​ $ 526 Osmolex ​ — ​ 1,416 Net product sales ​ 7,511 ​ 1,942 Royalty and licensing revenue ​ 9,990 ​ 25,820 Total revenues ​ $ 17,501 ​ $ 27,762
Schedule of adjustments to gross product sales	The following table presents the various adjustments recognized against gross product sales (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2021 2020 Gross product sales ​ $ 7,997 ​ $ 2,510 Less provisions for: ​ ​ ​ ​ Chargebacks ​ (2) ​ (6) Government and managed care rebates ​ — ​ (155) Commercial rebates ​ — ​ (56) Product returns ​ — ​ (53) Discounts and allowances ​ — ​ (14) Advertising and promotions ​ (484) ​ (284) Net product sales ​ $ 7,511 ​ $ 1,942

Accounts Receivable, Sales De_2

Accounts Receivable, Sales Deductions and Allowances (Tables)	12 Months Ended
	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of components of accounts receivable	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2021 ​ 2020 Gross accounts receivable: ​ ​ Accounts receivable ​ $ — ​ $ 196 Royalty accounts receivable ​ ​ — ​ ​ 55 Other receivable ​ 2,133 ​ 2,903 Less reserves for: ​ ​ ​ ​ Commercial rebates ​ — ​ (4) Discounts and allowances ​ — ​ (1) Total accounts receivable, net and other receivables ​ $ 2,133 ​ $ 3,149
Trade accounts receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Schedule of activity in allowance/liability for customer deductions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Discounts ​ ​ ​ ​ Commercial ​ and ​ ​ ​ ​ ​ Rebates ​ Allowances ​ Total Balance at January 1, 2020 ​ $ 7 ​ $ 2 ​ $ 9 Provision ​ ​ 56 ​ ​ 14 ​ ​ 70 Charges processed ​ ​ (59) ​ ​ (15) ​ ​ (74) Balance at December 31, 2020 ​ ​ 4 ​ ​ 1 ​ ​ 5 Provision ​ ​ — ​ ​ — ​ ​ — Charges processed ​ ​ (4) ​ ​ (1) ​ ​ (5) Balance at December 31, 2021 ​ $ — ​ $ — ​ $ —

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory [Line Items]
Summary of components of inventories, net of allowances	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 ​ 2020 Finished goods ​ $ 838 ​ $ 1,593 Work in process ​ — ​ 90 Raw materials and supplies ​ — ​ 148 Total inventories ​ $ 838 ​ $ 1,831
Allowance for excess and obsolete inventory
Inventory [Line Items]
Schedule of activity in allowance for inventory valuation and obsolescence	​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Balance at beginning of period ​ $ — ​ $ — Provision ​ 34 ​ — Charges processed ​ — ​ — Balance at end of period ​ $ 34 ​ $ —

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ ​ 2021 2020 Leasehold improvements ​ $ 1,129 ​ $ 2,214 Machinery ​ ​ — ​ ​ 1,045 Furniture, fixtures and equipment ​ ​ 4 ​ ​ 28 Computer hardware and software ​ ​ 1,302 ​ ​ 1,209 ​ ​ 2,435 ​ 4,496 Accumulated depreciation ​ ​ (1,641) ​ ​ (2,131) ​ ​ ​ 794 ​ ​ 2,365 Construction in progress ​ ​ 72 ​ ​ 26 ​ ​ $ 866 ​ $ 2,391

Goodwill and Indefinite-lived_2

Goodwill and Indefinite-lived Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Indefinite-lived Intangible Assets
Schedule of changes in carrying value of goodwill	​ ​ ​ ​ ​ ​ Goodwill January 1, 2020 ​ $ 55,847 Impairments ​ ​ — December 31, 2020 ​ ​ 55,847 Impairments ​ ​ — December 31, 2021 ​ $ 55,847
Schedule of major categories of the Company's intangible assets and the weighted average remaining amortization period	​

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Accrued Liabilities
Schedule of accrued liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2021 ​ 2020 Accrued expenses and other liabilities ​ $ 7,897 ​ $ 8,455 Accrued compensation ​ ​ 4,504 ​ ​ 6,232 Accrued research and development ​ ​ 409 ​ ​ 721 Accrued royalties ​ 200 ​ 29 Deferred revenue ​ 67 ​ — Accrued chargeback ​ ​ — ​ ​ 1,376 Accrued product returns ​ — ​ 88 Accrued government and managed care rebates ​ — ​ 46 Customer coupons ​ — ​ 4 Total accrued liabilities ​ $ 13,077 ​ $ 16,951

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Schedule of lease assets and liabilities on the Balance Sheet	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, Leases Classification ​ 2021 ​ 2020 Assets ​ ​ ​ ​ ​ ​ ​ Operating Operating lease assets ​ $ 1,368 ​ $ 1,953 Finance Property, plant and equipment, net ​ ​ 5 ​ ​ 22 Total leased assets ​ ​ $ 1,373 ​ $ 1,975 ​ ​ ​ ​ ​ ​ ​ ​ Liabilities ​ ​ ​ ​ ​ ​ ​ Current ​ ​ ​ ​ ​ ​ ​ Operating Current portion of lease liability ​ $ 839 ​ $ 1,199 Finance Current portion of obligations under finance leases ​ ​ 5 ​ ​ 20 ​ ​ ​ ​ ​ ​ ​ ​ Non-current ​ ​ ​ ​ ​ ​ ​ Operating Long-term portion of lease liability ​ ​ 592 ​ ​ 871 Total lease liabilities ​ ​ $ 1,436 ​ $ 2,090
Schedule of lease costs	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, Lease Cost Classification ​ 2021 ​ 2020 Operating lease cost Selling, general and administrative expenses ​ $ 1,425 ​ $ 1,471 ​ Research and development expenses ​ ​ 28 ​ ​ 104 ​ Cost of goods sold ​ ​ 41 ​ ​ 55 ​ ​ ​ ​ ​ ​ ​ ​ Finance lease cost ​ ​ ​ ​ ​ ​ ​ Amortization of leased assets Depreciation and amortization ​ ​ 24 ​ ​ 26 Interest on lease liabilities Interest expense and amortization of debt discount ​ ​ — ​ ​ 1 Total lease cost ​ ​ $ 1,519 ​ $ 1,657
Schedule of future minimum rental payments ASC842	​ ​ ​ ​ ​ Year Ending December 31, Operating Leases 2022 ​ $ 876 2023 ​ 491 2024 ​ 112 Total lease payments ​ ​ 1,479 Less: interest ​ ​ 48 Present value of lease payments ​ $ 1,431
Schedule of additional lease information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ Lease Term and Discount Rate ​ 2021 ​ 2020 ​ Weighted average remaining lease term (years) ​ ​ ​ ​ ​ ​ ​ Operating leases ​ ​ 1.82 ​ ​ 1.96 ​ Finance leases ​ ​ 0.60 ​ ​ 1.07 ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average discount rate ​ ​ ​ ​ ​ ​ ​ Operating leases ​ ​ 4.15 % ​ 5.37 % Finance leases ​ ​ 2.06 % ​ 1.67 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ Other Information ​ 2021 ​ 2020 ​ Cash paid for amounts included in the measurement of lease liabilities: ​ ​ ​ ​ ​ ​ ​ Operating cash flows for operating leases ​ $ (1,478) ​ $ (1,630) ​ Operating cash flows for finance leases ​ ​ (0) ​ ​ (1) ​ Financing cash flows for finance leases ​ ​ (16) ​ ​ (26) ​

Financing Arrangements (Tables)

Financing Arrangements (Tables)	12 Months Ended
	Dec. 31, 2021
Financing Arrangements
Schedule of Composition of Company's Debt and Financing Obligations	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 Senior Secured Notes (measured at fair value) ​ $ 43,800 ​ $ — Prior Term Loans, net of deferred financing costs of $1.8 million ​ — ​ 219,525 Note payable — insurance financing ​ 2,409 ​ — Total debt and financing obligations ​ 46,209 ​ 219,525 Less: current portion of debt ​ (2,409) ​ — Long-term debt ​ $ 43,800 ​ $ 219,525
Schedule of Maturities of Long-Term Debt	The following table presents the aggregation of principal maturities of long-term debt and financing obligations (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ Year Ending December 31, Debt Obligations 2022 ​ $ 2,409 2023 ​ — 2024 ​ 11,000 2025 ​ ​ 11,000 2026 ​ ​ 33,000 Total future minimum payments ​ ​ 57,409 Less: current portion of debt principal ​ ​ (2,409) Non-current portion of debt principal ​ $ 55,000 ​

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of valuation assumptions	​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ ​ December 31, ​ ​ 2021 Expected volatility 81 % Risk-free interest rate 1.25% - 1.29 % Expected dividend yield — % Expected life of options in years 6.08 - 6.25 ​
Summary of performance share unit activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2018 Plan - PSUs ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Average Remaining ​ ​ ​ Number of ​ ​ Average Grant ​ ​ Contractual Term ​ ​ ​ PSUs ​ ​ Date Fair Value ​ ​ (Years) Outstanding at January 1, 2020 ​ ​ — ​ $ — ​ ​ — PSUs granted ​ ​ 825,997 ​ ​ 4.99 ​ ​ — PSUs vested ​ ​ — ​ ​ — ​ ​ — PSUs forfeited ​ ​ (36,198) ​ ​ 4.90 ​ ​ — Outstanding at December 31, 2020 ​ ​ 789,799 ​ $ 4.99 ​ ​ 3.01 PSUs granted ​ ​ — ​ ​ — ​ ​ — PSUs vested ​ ​ — ​ ​ — ​ ​ — PSUs forfeited ​ ​ (789,799) ​ ​ 4.99 ​ ​ — Outstanding at December 31, 2021 ​ ​ - ​ $ — ​ ​ —
Summary of restricted stock unit activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2018 Plan - RSUs ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted- ​ ​ Weighted- ​ ​ ​ Number of ​ ​ Average Grant ​ ​ Average Remaining ​ ​ ​ RSUs ​ ​ Date Fair Value ​ ​ Contractual Term Outstanding at January 1, 2020 ​ ​ 1,434,233 ​ $ 7.19 ​ ​ 3.20 RSUs granted ​ ​ 976,429 ​ ​ 4.46 ​ ​ — RSUs vested ​ ​ (300,788) ​ ​ 6.73 ​ ​ — RSUs forfeited ​ ​ (118,317) ​ ​ 6.07 ​ ​ — Outstanding at December 31, 2020 ​ ​ 1,991,557 ​ $ 5.99 ​ ​ 2.11 RSUs granted ​ ​ 161,188 ​ ​ 3.25 ​ ​ — RSUs vested ​ ​ (601,306) ​ ​ 6.05 ​ ​ — RSUs forfeited ​ ​ (199,164) ​ ​ 4.73 ​ ​ — Outstanding at December 31, 2021 ​ ​ 1,352,275 ​ $ 5.82 ​ ​ 2.17
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of valuation assumptions	​ ​ ​ ​ ​ ​ ​ Year Ended ​ ​ ​ December 31, ​ ​ 2020 Expected volatility 90 % Risk-free interest rate .21% - .24 % Expected dividend yield — % Performance period in years 3.00 ​
2016 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2016 Plan - Share Options ​ ​ ​ ​ Weighted ​ ​ Weighted ​ ​ ​ ​ ​ Average ​ ​ Average ​ ​ ​ Number of ​ Exercise Price ​ ​ Remaining ​ ​ Share Options Per Option ​ ​ Term Outstanding at January 1, 2020 ​ ​ 2,959,886 ​ $ 14.96 ​ ​ 6.4 years Granted ​ ​ — ​ ​ — ​ ​ ​ Exercised ​ ​ — ​ ​ — ​ ​ ​ Expired / Forfeited ​ ​ (132,786) ​ $ 15.21 ​ ​ ​ Outstanding at December 31, 2020 ​ ​ 2,827,100 ​ $ 14.95 ​ ​ 5.4 years Vested at December 31, 2020 ​ ​ 2,099,950 $ 14.95 ​ ​ 5.4 years Granted ​ ​ — ​ ​ — ​ ​ ​ Exercised ​ ​ — ​ ​ — ​ ​ ​ Expired / Forfeited ​ ​ (312,690) ​ $ 14.95 ​ ​ ​ Outstanding at December 31, 2021 ​ ​ 2,514,410 ​ $ 14.95 ​ ​ 4.4 years Vested at December 31, 2021 ​ ​ 2,514,410 $ 14.95 ​ ​ 4.4 years
Equity Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ 2018 Plan - Share Options ​ ​ ​ Weighted ​ Weighted ​ ​ ​ ​ Average ​ Average Remaining ​ ​ Number of ​ Exercise ​ Contractual ​ Share Options Price Term Outstanding at January 1, 2020 134,200 ​ $ 7.00 8.7 years Granted ​ — ​ ​ — ​ ​ Exercised ​ — ​ ​ — ​ ​ Expired / Forfeited ​ (37,800) ​ $ 7.00 ​ ​ Outstanding at December 31, 2020 ​ 96,400 ​ $ 7.00 ​ 7.7 years Vested Options at December 31, 2020 ​ — ​ ​ ​ ​ ​ Granted ​ 3,174,886 ​ $ 1.80 ​ ​ Exercised ​ — ​ ​ — ​ ​ Expired / Forfeited ​ (88,850) ​ $ 5.98 ​ ​ Outstanding at December 31, 2021 ​ 3,182,436 ​ $ 1.84 ​ 9.8 years Vested Options at December 31, 2021 ​ — ​ ​ — ​ ​

Earnings (Loss) Per Ordinary _2

Earnings (Loss) Per Ordinary Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of potentially dilutive securities excluded from computation of diluted weighted average shares	​ ​ ​ ​ ​ ​ ​ ​ Year Ended December 31, ​ 2021 2020 Performance and restricted stock units ​ 1,352,275 ​ 2,781,356 Share options to purchase ordinary shares ​ 5,696,846 ​ 2,923,500 Warrants (see Note 20) ​ 16,100,000 ​ — Ordinary shares to be purchased through employee stock purchase plan ​ 129,258 ​ 39,321

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Taxes
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The following table shows the components of loss before income taxes and the related current and deferred income taxes from continuing operations (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 Loss before income taxes ​ ​ U.S. operations ​ $ (68,975) ​ $ (75,325) Non-U.S. operations ​ (13,559) ​ (19,470) Total loss before income taxes ​ (82,534) ​ (94,795) Current income tax expense (benefit) ​ ​ Federal ​ 192 ​ (4,145) State ​ (41) ​ 232 Foreign ​ 20 ​ 80 Total current income tax expense (benefit) ​ 171 ​ (3,833) Deferred income tax expense (benefit) ​ ​ Federal ​ 149 ​ (1,660) State ​ — ​ (190) Foreign ​ (5) ​ (99) Total deferred income tax expense (benefit) ​ 144 ​ (1,949) Total income tax expense (benefit) ​ $ 315 ​ $ (5,782)
Schedule Reconciling Statutory Tax Rate to Effective Tax Rate	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 U.S. federal tax at 21% statutory rate 21.00 % 21.00 % State and local income taxes, net of federal benefit 2.65 % 1.15 % Differences in tax effects on foreign income 8.81 % (3.28) % Federal tax credits 0.29 % 1.20 % Uncertain tax positions — % 0.83 % NOL carryback rate differential ​ (0.03) % 3.46 % Tax audit adjustment ​ 0.01 % (3.26) % Change in valuation allowance (33.83) % (13.87) % Permanent adjustments (0.01) % (0.60) % Other 0.73 % (0.50) % Effective income tax rate (0.38) % 6.13 %
Schedule of Deferred Tax Assets and Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 Deferred tax assets: ​ ​ Accrued expenses ​ $ 827 ​ $ 5,921 Inventories ​ — ​ 295 Investment in partnership ​ — ​ 2,393 Net operating losses ​ 21,134 ​ ​ 1,285 Capital losses ​ ​ 23,845 ​ ​ — Operating lease liabilities ​ 340 ​ 657 Tax credits ​ ​ 7,232 ​ ​ 6,486 Debt costs ​ ​ 4,740 ​ ​ — Interest expense ​ ​ 2,168 ​ ​ — Share compensation ​ ​ 285 ​ ​ 1,816 Intangible assets ​ ​ — ​ ​ 19,082 Other ​ 2,916 ​ 3,327 Less: valuation allowance ​ (52,853) ​ (27,811) Deferred tax liabilities: ​ ​ ​ ​ Prepaid expenses ​ — ​ (658) Property plant & equipment ​ — ​ (3,261) Intangible assets ​ ​ (6,353) ​ ​ (9,254) Debt costs ​ ​ (4,107) ​ ​ — Operating lease assets ​ (325) ​ (623) Total deferred income taxes ​ $ (151) ​ $ (345)
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	The following table provides a reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding accrued interest (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2021 ​ 2020 Balance at beginning of period ​ $ 171 ​ $ 2,677 Additions related to current period tax positions ​ ​ 4 ​ ​ 171 Releases related to prior period tax positions ​ ​ — ​ ​ (2,677) Balance at end of period ​ $ 175 ​ $ 171

Financial Instruments and Fai_2

Financial Instruments and Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Instruments and Fair Value Measurements
Schedule of valuation techniques and unobservable inputs	The following tables show financial liabilities subject to fair value measurement on a recurring basis and related information on fair values, valuation techniques and unobservable inputs (dollars in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At December 31, 2021 ​ Financial Instrument ​ Fair Value ​ Valuation Technique ​ Unobservable Inputs Senior Secured Notes ​ $ (43,800) ​ Income Approach - DCF ​ Discount rate ​ 17.9 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 4.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ $ (3,220) ​ Black-Scholes Merton ​ Equity volatility ​ 65.0 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 3.3 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Issuance October 2021 ​ Financial Instrument ​ Fair Value ​ Valuation Technique ​ Unobservable Inputs Senior Secured Notes ​ $ (45,818) ​ Income Approach - DCF ​ Discount rate ​ 16.3 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 5.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants ​ $ (8,791) ​ Black-Scholes Merton ​ Equity volatility ​ 60.0 % ​ ​ ​ ​ ​ ​ ​ Term (in years) ​ 3.5 ​
Schedule of financial liabilities subject to Level 3 fair value measurements on a recurring basis	The following table shows changes in the fair value of financial liabilities subject to Level 3 fair value measurements on a recurring basis (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Senior Secured Notes ​ ​ Warrants Balance, At Issuance - October 2021 ​ $ (45,818) ​ $ (8,791) Cash payments for interest ​ ​ 1,283 ​ ​ - Fair value adjustments through earnings (inclusive of related accrued interest expense) ​ ​ (965) ​ ​ 5,571 Fair value adjustments through accumulated other comprehensive income or loss ​ ​ 1,700 ​ ​ - Balance, At December 31, 2021 ​ $ (43,800) ​ $ (3,220)

Organization and Nature of Op_2

Organization and Nature of Operations (Details) - Legacy Products And Manufacturing Facility [Member] - Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] $ in Millions	Aug. 27, 2021USD ($)
Stock transactions
Consideration	$ 111
Additional milestone payments	$ 60

Basis of Presentation - Propert

Basis of Presentation - Property, plant and equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Foreign currency transaction gains	$ 1.4	$ 1.4
Minimum | Machinery
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Minimum | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Minimum | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum | Machinery
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Maximum | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Maximum | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	12 years

Basis of Presentation - Long-li

Basis of Presentation - Long-lived assets (Details)	12 Months Ended		24 Months Ended
	Dec. 31, 2021USD ($)item	Dec. 31, 2020USD ($)	Dec. 31, 2021USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of intangible assets	$ 7,880,000	$ 72,183,000
Number of reporting units | item	1
Goodwill impairment	$ 0	0	$ 0
IPR&D
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of intangible assets	$ 7,900,000	$ 28,900,000
Minimum
Impaired Long-Lived Assets Held and Used [Line Items]
Estimated useful life	5 years
Maximum
Impaired Long-Lived Assets Held and Used [Line Items]
Estimated useful life	15 years

Basis of Presentation - IPR&D,

Basis of Presentation - IPR&D, Advertising (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Marketing and Advertising Expense [Abstract]
Advertising expense	$ 14.9	$ 6.8

Basis of Presentation - Segment

Basis of Presentation - Segments (Details)	12 Months Ended
	Dec. 31, 2021segment
Basis of Presentation and Summary of Significant Accounting Policies
Number of operating segments	1
Number of reportable operating segments	1

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash paid for:
Interest	$ 8,518	$ 14,745
Income taxes	2,361	2,044
Non-cash financing activities:
Allocation of equity offering proceeds to warrant liability (see Note 20)	8,791
Allocation of debt offering proceeds to ordinary shares (see Note 20)	9,243
Recognition of financial commitment asset from ordinary share issuances (see Notes 12 & 20)	3,361
Releases related to prior period tax positions	$ 3,200	$ 2,677

Liquidity (Details)

Liquidity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Liquidity
Accumulated deficit	$ (517,530)	$ (452,610)
Cash and cash equivalents	40,444	114,053	$ 95,865
Net loss from continuing operations	(82,849)	(89,013)
Cash used from operating activities	54,732	$ (17,590)
Total debt and financing obligations	57,409
Long-term Debt, Gross	$ 55,000

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Aug. 27, 2021
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Gain on sales of discontinued operations	$ 4,062
Income from discontinued operations, net of tax	17,929	$ 9,424
Legacy Products And Manufacturing Facility [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration			$ 111,000
Additional milestone payments			$ 60,000
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Total revenues	62,395	150,122
Cost of goods sold (inclusive of depreciation and amortization shown separately below)	30,018	71,187
Selling, general and administrative expenses	5,468	9,137
Impairment of intangible assets		43,273
Research and development expenses	5,882	6,309
Income from operations	21,027	20,216
Interest expense and amortization of debt discount	6,399	10,301
Other non-operating loss (income), net	1,058	(593)
Income (loss) from discontinued operations before costs of disposal and provision for income taxes	13,570	10,508
Income tax (benefit) expense	(297)	1,084
Income (loss) from discontinued operations before gain on disposal	13,867	9,424
Gain on sales of discontinued operations	4,062
Income from discontinued operations, net of tax	$ 17,929	$ 9,424

Discontinued Operations - Balan

Discontinued Operations - Balance Sheet (Details) $ in Thousands	Dec. 31, 2020USD ($)
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Total current assets of discontinued operations	$ 41,529
Total non-current assets of discontinued operations	102,141
Total current liabilities of discontinued operations	34,484
Total non-current liabilities of discontinued operations	568
Legacy Products And Manufacturing Facility [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Accounts receivable, net	23,263
Inventories	16,103
Prepaid expenses and other current assets	2,163
Total current assets of discontinued operations	41,529
Property, plant and equipment, net	25,663
Operating lease right-of-use assets	803
Goodwill	45,008
Intangible assets, net	30,667
Total non-current assets of discontinued operations	102,141
Total assets of discontinued operations	143,670
Accounts payable	3,640
Accrued liabilities	30,566
Current portion of operating lease liabilities	278
Total current liabilities of discontinued operations	34,484
Operating lease liabilities, net of current portion	568
Total non-current liabilities of discontinued operations	568
Total liabilities of discontinued operations	35,052
Net assets of discontinued operations	$ 108,618

Discontinued Operations - Cash

Discontinued Operations - Cash flows (Details) - Legacy Products And Manufacturing Facility [Member] - Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities:
Depreciation and amortization	$ 6,583	$ 17,531
Share compensation	619	1,008
Impairment of intangible assets		43,273
Cash Flows from Financing Activities:
Purchases of property, plant and equipment	$ (1,335)	$ (2,304)

Revenues (Details)

Revenues (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total revenues	$ 17,501,000	$ 27,762,000
Contract with customer, asset and liability
Contract assets	0	0
Cost to obtain or fulfill contracts	0
Product Revenue
Disaggregation of Revenue [Line Items]
Total revenues	7,511,000	1,942,000
Upneeq
Disaggregation of Revenue [Line Items]
Total revenues	7,511,000	526,000
Osmolex [Member]
Disaggregation of Revenue [Line Items]
Total revenues		1,416,000
Royalty And Licensing Revenue
Disaggregation of Revenue [Line Items]
Total revenues	9,990,000	$ 25,820,000
License and contract revenue
Disaggregation of Revenue [Line Items]
Total revenues	$ 10,000,000

Revenues - Adjustment to gross

Revenues - Adjustment to gross product sales (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross product sales	$ 7,997	$ 2,510
Revenues	17,501	27,762
Chargebacks
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustments to gross products sales	(2)	(6)
Government And Managed Care Rebates
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustments to gross products sales		(155)
Commercial rebates
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustments to gross products sales		(56)
Product returns
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustments to gross products sales		(53)
Discounts and allowances
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustments to gross products sales		(14)
Advertising and promotions
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustments to gross products sales	(484)	(284)
Product Revenue
Accounts, Notes, Loans and Financing Receivable [Line Items]
Revenues	$ 7,511	$ 1,942

Accounts Receivable, Sales De_3

Accounts Receivable, Sales Deductions and Allowances - Trade accounts receivable, net (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable, net and other receivables	$ 2,133	$ 3,149
Commercial rebates
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserves		(4)
Discounts and allowances
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserves		(1)
Trade accounts receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross trade accounts receivable		196
Royalty accounts receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross trade accounts receivable		55
Other receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross trade accounts receivable	$ 2,133	$ 2,903

Accounts Receivable, Sales De_4

Accounts Receivable, Sales Deductions and Allowances - Allowance for customer deduction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Charges processed	$ (5)	$ (74)
Trade accounts receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	5	9
Provision		70
Balance at end of period		5
Commercial rebates
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	4
Charges processed	(4)	(59)
Balance at end of period		4
Commercial rebates | Trade accounts receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	4	7
Provision		56
Balance at end of period		4
Discounts and allowances
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	1
Charges processed	(1)	(15)
Balance at end of period		1
Discounts and allowances | Trade accounts receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 1	2
Provision		14
Balance at end of period		$ 1

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Inventories
Finished goods	$ 838	$ 1,593
Work in process		90
Raw materials and supplies		148
Total	838	1,831
Summary of activity in the allowance for excess, obsolete, and net realizable value inventory account
Charges processed	(5)	$ (74)
Allowance for excess and obsolete inventory
Summary of activity in the allowance for excess, obsolete, and net realizable value inventory account
Provision	34
Balance at end of period	$ 34

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, excluding construction in progress	$ 2,435	$ 4,496
Accumulated depreciation	(1,641)	(2,131)
Property, plant and equipment, excluding construction in progress	794	2,365
Construction in progress	72	26
Property, plant and equipment, net	866	2,391
Depreciation expense	1,500	1,900
Remaining construction in progress expenditures	100
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, excluding construction in progress	1,129	2,214
Machinery
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, excluding construction in progress		1,045
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, excluding construction in progress	4	28
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, excluding construction in progress	$ 1,302	$ 1,209

Goodwill and Indefinite-lived_3

Goodwill and Indefinite-lived Intangible Assets - Goodwill (Details) - USD ($)	12 Months Ended		24 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021
Goodwill and Indefinite-lived Intangible Assets
Goodwill, accumulated impairment	$ 47,800,000	$ 47,800,000	$ 47,800,000
Goodwill [Roll Forward]
Goodwill, accumulated impairment	47,800,000	47,800,000	47,800,000
Goodwill net, Beginning Balance	55,847,000	55,847,000	55,847,000
Impairments	0	0	0
Goodwill net, Ending Balance	$ 55,847,000	$ 55,847,000	$ 55,847,000

Goodwill and Indefinite-lived_4

Goodwill and Indefinite-lived Intangible Assets - Major Categories (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Schedule of major categories of the Company's intangible assets and the weighted average remaining amortization period
Impairment of intangible assets	$ 7,880	$ 72,183
Net carrying amount	27,210	35,090
IPR&D
Schedule of major categories of the Company's intangible assets and the weighted average remaining amortization period
Carrying value	64,000	64,000
Aggregate impairment losses	36,800	28,900
Net carrying amounts	27,200	35,100
Impairment of intangible assets	7,900	28,900
Indefinite-lived intangible assets	$ 27,200	$ 35,100
IPR&D | Measurement Input, Discount Rate [Member]
Schedule of major categories of the Company's intangible assets and the weighted average remaining amortization period
Intangible Asset Measurement Input	0.125	0.095
IPR&D | Measurement Input, Discount for Lack of Marketability [Member]
Schedule of major categories of the Company's intangible assets and the weighted average remaining amortization period
Intangible Asset Measurement Input	0.696

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accrued Liabilities
Accrued expenses and other liabilities	$ 7,897	$ 8,455
Accrued compensation	4,504	6,232
Accrued research and development	409	721
Accrued royalties	200	29
Deferred revenue	67
Accrued Chargeback		1,376
Accrued product returns		88
Accrued government and managed care rebates		46
Customer coupons		4
Total accrued Liabilities	$ 13,077	$ 16,951

Leases (Details)

Leases (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)item	Dec. 31, 2020USD ($)
Lessee, Lease, Description [Line Items]
Number of non-cancelable leases | item	2
Operating Lease, Right-of-Use Asset	$ 1,368	$ 1,953
Finance Lease, Right-of-Use Asset	5	22
Total leased assets	1,373	1,975
Operating Lease, Liability, Current	839	1,199
Finance Lease, Liability, Current	5	20
Operating Lease, Liability, Noncurrent	592	871
Total lease liabilities	$ 1,436	$ 2,090
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	6 months
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	2 years 9 months 18 days

Leases - Lease cost (Details)

Leases - Lease cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease, Cost [Abstract]
Lease, Cost, Total	$ 1,519	$ 1,657
Selling, general and administrative expenses
Lease, Cost [Abstract]
Operating lease cost	1,425	1,471
Research and development
Lease, Cost [Abstract]
Operating lease cost	28	104
Cost of goods sold
Lease, Cost [Abstract]
Operating lease cost	41	55
Depreciation And Amortization Caption [Member]
Lease, Cost [Abstract]
Amortization of leased assets	$ 24	26
Interest expense and amortization of debt discount [Member]
Lease, Cost [Abstract]
Interest on lease liabilities		$ 1

Leases - Maturities (Details)

Leases - Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2022		$ 876
2023		491
2024		112
Total lease payments		1,479
Less: interest		48
Present value of lease payments		$ 1,431
Maximum
Finance Lease, Liability, Payment, Due [Abstract]
Finance lease total payments	$ 100
Interest	100
Net finance lease liability	$ 100

Leases - Additional information

Leases - Additional information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease, Cost [Abstract]
Weighted average remaining lease term, operating leases	1 year 9 months 25 days	1 year 11 months 15 days
Weighted average remaining lease term, finance leases	7 months 6 days	1 year 25 days
Weighted average discount rate, operating leases	4.15%	5.37%
Weighted average discount rate, finance leases	2.06%	1.67%
Operating cash flows from operating leases	$ (1,478)	$ (1,630)
Operating cash flows from finance leases	0	(1)
Financing cash flows from finance leases	(16)	(26)
Leased assets obtained in exchange for new operating lease liabilities	700	200
Disposal, leased assets	$ 100	$ 600

Financing Arrangements - Compon

Financing Arrangements - Components (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Jun. 25, 2021	Dec. 31, 2020
Financing Arrangements
Total debt and financing obligations (at fair value)	$ 46,209		$ 219,525
Total debt and financing obligations	57,409
Less current portion of debt	(2,409)
Long-term debt (measured at fair value at December 31, 2021)	43,800		219,525
Deferred financing costs	1,800		1,800
Senior secured notes
Financing Arrangements
Total debt and financing obligations (at fair value)	43,800
Prior term loans
Financing Arrangements
Total debt and financing obligations		$ 30,000	$ 219,525
Note payable - insurance financing
Financing Arrangements
Total debt and financing obligations	$ 2,409

Financing Arrangements - Maturi

Financing Arrangements - Maturities of long-term debt and financing obligations (Details) $ in Thousands	Dec. 31, 2021USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2022	$ 2,409
2024	11,000
2025	11,000
2026	33,000
Total future minimum payments	57,409
Less current portion of debt	(2,409)
Non-current portion of debt principal	$ 55,000

Financing Arrangements (Details

Financing Arrangements (Details) - USD ($) $ in Thousands	Oct. 12, 2021	Oct. 01, 2021	Aug. 27, 2021	Jun. 25, 2021	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Financing Arrangements
Minimum Restricted Cash and Cash Equivalent to be Maintained						$ 15,000
Write off of deferred financing and loan origination fees						1,462	$ 496
Financial Commitment Asset						3,063
Debt repayment						221,360	50,000
Total debt and financing obligations						57,409
Upneeq
Financing Arrangements
Quarterly Increment in Revenue						1,000
Quarter ending March 31, 2022 | Upneeq
Financing Arrangements
Minimum Quarterly Revenue Threshold Limit						3,000
Quarter ending June 30, 2024 and thereafter | Upneeq
Financing Arrangements
Minimum Quarterly Revenue Threshold Limit						$ 12,000
Senior Secured Notes Under Note Purchase Agreement [Member]
Financing Arrangements
Interest rate		9.00%
Effective interest rate (as percent)						10.50%
Percentage of period payments of outstanding principal amount		5.00%
Exit fee (as a percent)		2.00%
Debt issuance costs						$ 2,100
Debt repayment	$ 30,000
Senior Secured Notes Under Note Purchase Agreement [Member] | Selling, general and administrative expenses
Financing Arrangements
Write off of deferred financing and loan origination fees						1,500
Senior Secured Notes Under Note Purchase Agreement [Member] | LIBOR floor
Financing Arrangements
Margin rate, as a percent		1.50%
Senior Secured Notes Under Note Purchase Agreement [Member] | LIBOR cap
Financing Arrangements
Margin rate, as a percent		3.00%
Senior Secured Notes Under Note Purchase Agreement, Tranche One [Member]
Financing Arrangements
Face amount of debt	55,000
Debt issuance costs						1,500
Senior Secured Notes Under Note Purchase Agreement, Tranche Two [Member]
Financing Arrangements
Face amount of debt		$ 20,000
Debt issuance costs						600
Financial Commitment Asset	3,400					$ 3,100
Financial Commitment Asset, Amortization Period						1 year
Financial Commitment Asset, Amortization Expense						$ 900
Senior Secured Notes Under Note Purchase Agreement, Tranche Three [Member]
Financing Arrangements
Face amount of debt		$ 25,000
Prior term loans
Financing Arrangements
Face amount of debt	327,500
Write off of deferred financing and loan origination fees						$ 1,500	500
Amount outstanding	$ 50,000
Debt repayment			$ 186,100		$ 5,300		50,000
Total debt and financing obligations				$ 30,000			$ 219,525
Debt Instrument, Termination Upon Signing Of Fifth Amendment, Percentage				50.00%
Debt Instrument, Termination Upon Legacy Business Divestiture, Percentage				50.00%

Concentrations and Credit Risks

Concentrations and Credit Risks (Details) - Product Revenue - Gross Sales - Product Concentration Risk [Member] - item	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Concentrations and Credit Risk
Concentration risk (as a percent)	100.00%	73.00%
Number of products	1	1

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	Jan. 03, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity, Class of Treasury Stock [Line Items]
Maximum deduction per pay period		$ 2,000
Share price, as percentage of fair market value		85.00%
Share-based compensation expense		$ 6,800,000	$ 4,500,000
ESPP expense recognized		$ 134,077	$ 113,860
ESPP, shares issued during the period		76,432	51,905
2016 Equity Incentive Plan
Equity, Class of Treasury Stock [Line Items]
Shares available for future issuance		0
Equity Incentive Plan 2018 [Member]
Equity, Class of Treasury Stock [Line Items]
Shares available for future issuance		0
Employee Share Purchase Plan 2019 [Member]
Equity, Class of Treasury Stock [Line Items]
Unrecognized compensation cost		$ 0	$ 0
Subsequent Events
Equity, Class of Treasury Stock [Line Items]
ESPP, shares issued during the period	129,258

Share-Based Compensation - Opti

Share-Based Compensation - Options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted Average Exercise Price, Options
Outstanding at the beginning of period	$ 5.62
Outstanding at at the end of period		$ 5.62
Options
Weighted Average Exercise Price, Options
Unrecognized compensation cost related to nonvested options	$ 3,600,000	$ 800,000
Unrecognized compensation cost, recognition period	2 years 1 month 2 days	1 year 3 months 18 days
Equity Incentive Plan 2018 [Member] | Options
Number of Options
Outstanding at the beginning of period	96,400	134,200
Granted	3,174,886	0
Expired / Forfeited	(88,850)	(37,800)
Outstanding at at the end of period	3,182,436	96,400	134,200
Weighted Average Exercise Price, Options
Outstanding at the beginning of period	$ 7	$ 7
Granted	1.80
Expired / Forfeited	5.98	7
Outstanding at at the end of period	$ 1.84	$ 7	$ 7
Options outstanding, weighted average remaining contractual term	9 years 9 months 18 days	7 years 8 months 12 days	8 years 8 months 12 days
Weighted average grant date fair value of options granted	$ 1.25
Options outstanding, intrinsic value	$ 0	$ 0
Options vested in period, fair value	$ 0	$ 0
2016 Equity Incentive Plan | Options
Number of Options
Outstanding at the beginning of period	2,827,100	2,959,886
Granted	0	0
Expired / Forfeited	(312,690)	(132,786)
Outstanding at at the end of period	2,514,410	2,827,100	2,959,886
Vested options at end of period, number	2,514,410	2,099,950
Weighted Average Exercise Price, Options
Outstanding at the beginning of period	$ 14.95	$ 14.96
Expired / Forfeited	14.95	15.21
Outstanding at at the end of period	14.95	14.95	$ 14.96
Vested options at the end of period, exercise price	$ 14.95	$ 14.95
Options outstanding, weighted average remaining contractual term	4 years 4 months 24 days	5 years 4 months 24 days	6 years 4 months 24 days
Options vested, weighted average contractual term	4 years 4 months 24 days	5 years 4 months 24 days
Options outstanding, intrinsic value	$ 0	$ 0
Options vested in period, fair value	$ 1,941,000	$ 8,832,000

Share-Based Compensation - Valu

Share-Based Compensation - Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
PSUs
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected volatility		90.00%
Risk-free interest rate, minimum		0.21%
Risk-free interest rate, maximum		0.24%
Performance period in years		3 years
Equity Incentive Plan 2018 [Member] | Options
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected volatility	81.00%
Risk-free interest rate, minimum	1.25%
Risk-free interest rate, maximum	1.29%
Equity Incentive Plan 2018 [Member] | Options | Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Performance period in years	6 years 29 days
Equity Incentive Plan 2018 [Member] | Options | Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Performance period in years	6 years 3 months

Share-Based Compensation - Rest

Share-Based Compensation - Restricted and Performance Stock Units (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 6.8	$ 4.5
PSUs | Equity Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of period, shares	789,799
Granted		825,997
Forfeited	(789,799)	(36,198)
Outstanding at end of period, shares		789,799
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Grant date fair value, shares outstanding at beginning of period	$ 4.99
Grant date fair value, shares granted		$ 4.99
Grant date fair value, shares forfeited	$ 4.99	4.90
Grant date fair value, shares outstanding at end of period		$ 4.99
Remaining contractual term		3 years 3 days
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 4.5	$ 8.5
Unrecognized compensation cost, recognition period	1 year 9 months 18 days	2 years 9 months 18 days
Restricted Stock Units (RSUs) [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Grant date fair value, shares outstanding at beginning of period	$ 4.46
Grant date fair value, shares outstanding at end of period	$ 3.25	$ 4.46
Restricted Stock Units (RSUs) [Member] | Director [Member] | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Restricted Stock Units (RSUs) [Member] | Director [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock Units (RSUs) [Member] | Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Restricted Stock Units (RSUs) [Member] | Equity Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of period, shares	1,991,557	1,434,233
Granted	161,188	976,429
Vested	(601,306)	(300,788)
Forfeited	(199,164)	(118,317)
Outstanding at end of period, shares	1,352,275	1,991,557	1,434,233
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Grant date fair value, shares outstanding at beginning of period	$ 5.99	$ 7.19
Grant date fair value, shares granted	3.25	4.46
Grant date fair value, shares vested	6.05	6.73
Grant date fair value, shares forfeited	4.73	6.07
Grant date fair value, shares outstanding at end of period	$ 5.82	$ 5.99	$ 7.19
Remaining contractual term	2 years 2 months 1 day	2 years 1 month 9 days	3 years 2 months 12 days

Earnings (Loss) Per Ordinary _3

Earnings (Loss) Per Ordinary Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Performance And Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,352,275	2,781,356
Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	5,696,846	2,923,500
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	16,100,000
Shares to be purchased through employee stock purchase plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	129,258	39,321

Commitments and Contingencies -

Commitments and Contingencies - Legal (Details) $ in Thousands	Jun. 11, 2021USD ($)	Apr. 19, 2021item	Jan. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Jul. 22, 2019item
Commitments and Contingencies
Aggregate milestones payable				$ 1,300
Royalty expense				500
Proceeds from product rights disposal			$ 7,500	7,300
Gain on sales of product rights, net			$ 5,600	$ 5,636
Agreement Term			6 years
Agreement Extension Period			2 years
Number of claims | item					2
Settlement to be paid	$ 5,250
Number of defendants | item		4
Number of states seeking damages | item		29

Commitments and Contingencies_2

Commitments and Contingencies - Defined contribution plan (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)item	Dec. 31, 2020USD ($)
Defined Contribution Plan Disclosure [Line Items]
Maximum contribution that employer will match, as a percent	3.00%
Number of plans | item	1
Employer match percentage when employee contributes below threshold	100.00%
Employee contribution threshold, as a percent of basic compensation	3.00%
Employer match percentage when employee contributes above threshold	50.00%
Recognized expenses | $	$ 0.7	$ 0.5
Minimum
Defined Contribution Plan Disclosure [Line Items]
Maximum contribution that employer will match, as a percent	3.00%
Maximum
Defined Contribution Plan Disclosure [Line Items]
Maximum contribution that employer will match, as a percent	5.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Taxes
Statutory income tax rate	21.00%	21.00%
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest [Abstract]
U.S. operations	$ (68,975)	$ (75,325)
Non-U.S. operations	(13,559)	(19,470)
Loss before income taxes	(82,534)	(94,795)
Current income tax expense (benefit) - continuing operations
Current income tax expense (benefit) - Federal	192	(4,145)
Current income tax expense (benefit) - State	(41)	232
Current income tax expense (benefit) - Foreign	20	80
Total current income tax expense (benefit)	171	(3,833)
Deferred income tax expense (benefit) - continuing operations
Deferred income tax expense (benefit) - Federal	149	(1,660)
Deferred income tax expense (benefit) - State		(190)
Deferred income tax expense (benefit) - Foreign	(5)	(99)
Total deferred income tax expense (benefit)	(144)	1,949
Total income tax expense (benefit)	$ 315	$ (5,782)

Income Taxes - Rate reconciliat

Income Taxes - Rate reconciliation (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Percent [Abstract]
U.S. federal tax at 21% statutory rate, as a percent	21.00%	21.00%
State and local income taxes, net of federal benefit, as a percent	2.65%	1.15%
Differences in tax effects on foreign income, as a percent	8.81%	(3.28%)
Federal tax credits, as a percent	0.29%	1.20%
Uncertain tax positions, as a percent		0.83%
NOL carryback rate differential, as a percent	(0.03%)	3.46%
Tax audit adjustments, as a percent	0.01%	(3.26%)
Change in valuation allowance, as a percent	(33.83%)	(13.87%)
Permanent adjustments, as a percent	(0.01%)	(0.60%)
Other, as a percent	0.73%	(0.50%)
Effective income tax rate, as a percent	(0.38%)	6.13%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Components of Deferred Tax Assets [Abstract]
Accrued expenses	$ 827	$ 5,921
Inventories		295
Investment in partnership		2,393
Net operating losses	21,134	1,285
Capital losses	23,845
Operating lease liabilities	340	657
Debt costs	4,740
Interest expenses	2,168
Tax credits	7,232	6,486
Share compensation	285	1,816
Intangible assets		19,082
Other	2,916	3,327
Less: valuation allowance	(52,853)	(27,811)
Components of Deferred Tax Liabilities [Abstract]
Prepaid expenses		(658)
Property plant & equipment		(3,261)
Intangible assets	(6,353)	(9,254)
Debt costs	(4,107)
Operating lease assets	(325)	(623)
Total deferred income taxes	$ (151)	(345)
Vertical/Trigen
Components of Deferred Tax Liabilities [Abstract]
Deferred Tax Assets, Net		$ 14,900

Income Taxes - Carryovers and a

Income Taxes - Carryovers and allowances (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)item	Dec. 31, 2020USD ($)
Income Tax Disclosure [Line Items]
Tax credit carryforwards	$ 7.2
Increase in valuation allowance	25.1
Loss carryback benefit	$ 3.2
Effective income tax rate impact of loss carryback benefit (as a percent)	3.80%
Number of subsidiaries involved in audit adjustment | item	2
Additional liability from audit adjustment		$ 1.9
Tax settlement, tax expense recorded		1.4
Income Tax Examination, Penalties and Interest Expense		$ 0.5
Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Net operating loss carryforward	$ 43.4
State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Net operating loss carryforward	114
Foreign Tax Authority [Member]
Income Tax Disclosure [Line Items]
Net operating loss carryforward	$ 104.2

Income Taxes - Unrecognized tax

Income Taxes - Unrecognized tax benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 171	$ 2,677
Additions related to current tax provisions	4	171
Releases related to prior period tax positions	(3,200)	(2,677)
Balance at end of period	$ 175	$ 171

Related Parties (Details)

Related Parties (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Related Parties
Accrued liability	$ 0
Related party expenses	$ 0

Restructuring Expenses (Details

Restructuring Expenses (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 4.5
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	2
Research and development
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	1.2
Special Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	3.2
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	1.3
Facility Closing [Member] | Nonoperating Income (Expense) [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 1.3

Shareholders' Equity and Warr_2

Shareholders' Equity and Warrant Liabilities - Equity Offering (Details) $ / shares in Units, $ in Thousands	Oct. 12, 2021USD ($)itemshares	Oct. 11, 2021USD ($)$ / sharesshares	Oct. 06, 2021$ / sharesshares	Jul. 16, 2020USD ($)shares	Jan. 13, 2020USD ($)$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Sep. 08, 2021USD ($)
Subsidiary, Sale of Stock [Line Items]
Number of ordinary shares issued | shares				5,000,000	6,900,000
Period of underwriters option			30 days
Exercise price | $ / shares		$ 3.10	$ 0.00001
Proceeds from Issuance of Warrants	$ 8,800
Proceeds from Issuance or Sale of Equity	35,000
Proceeds from issuance of ordinary shares and warrants, net of issuance costs	$ 26,200	$ 49,900				$ 32,414	$ 62,440
Payments of stock issuance cost						2,600
Warrants and Rights Outstanding, Term	3 years 6 months
Weighted-average price | $ / shares							$ 5.62
Issuance of ordinary shares, net of offering costs				$ 30,600	$ 31,800	36,827	$ 62,440
Sale of Stock, Price Per Share | $ / shares					$ 5
Debt Refinancing 2021 [Member]
Subsidiary, Sale of Stock [Line Items]
Number Of Shares Issued And Allotted To Purchaser | shares	6,148,832
Share Issued And Allotted, Price Per Share | shares	0.01
Debt Refinancing, Shares Issued And Allotted To Purchaser, Amount	$ 15,000
Debt Refinancing, Trading Days | item	60
Fair value of shares issued and allotted to the purchaser.	$ 12,600
Warrants. | Selling, general and administrative expenses
Subsidiary, Sale of Stock [Line Items]
Payments of stock issuance cost						$ 700
Ordinary shares
Subsidiary, Sale of Stock [Line Items]
Number of ordinary shares issued | shares						20,294,994	11,900,000
Payments of stock issuance cost						$ 1,900
Issuance of ordinary shares, net of offering costs						$ 202	$ 119
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Number of ordinary shares issued | shares	14,000,000	2,100,000	2,100,000		900,000
Number of shares attributable to warrants | shares	16,100,000		2,100,000
Follow On Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of ordinary shares issued | shares			14,000,000
Number of shares attributable to warrants | shares			14,000,000
Share Price | $ / shares			$ 2.50
At The Market Equity Offerings 2021 [Member]
Subsidiary, Sale of Stock [Line Items]
Number of ordinary shares issued | shares						146,162
Proceeds from issuance of ordinary shares and warrants, net of issuance costs						$ 400
Payments of stock issuance cost						$ 0
Sales agreement, authorized amount								$ 75,000
Weighted-average price | $ / shares						$ 3.13
Proceeds from issuance of common stock, gross						$ 500

Shareholders' Equity and Warr_3

Shareholders' Equity and Warrant Liabilities - Ordinary Share Repurchase Program (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2019
Stockholders' Equity
Repurchase authorization, number of shares			5,251,892
Shares repurchased, in shares	0	1,435,725
Weighted-average price		$ 5.62
Shares repurchased, value		$ 8,101

Financial Instruments and Fai_3

Financial Instruments and Fair Value Measurements (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Financial Instruments and Fair Value Measurements
Fair value of cash and cash equivalents	$ 40.4	$ 114.1

Financial Instruments and Fai_4

Financial Instruments and Fair Value Measurements - Schedule of valuation techniques and unobservable inputs (Details)	Dec. 31, 2021$ / shares	Oct. 31, 2021$ / shares
Income Approach - DCF
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	(43,800)	(45,818)
Unobservable Inputs	17.9	16.3
Income Approach - DCF | Discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable Inputs	4.8	5
Black-Scholes Merton
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	(3,220)	(8,791)
Unobservable Inputs	65	60
Black-Scholes Merton | Equity volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable Inputs	3.3	3.5

Financial Instruments and Fai_5

Financial Instruments and Fair Value Measurements -Schedule of financial liabilities subject to Level 3 fair value measurements on a recurring basis (Details) - USD ($)	2 Months Ended
	Dec. 31, 2021	Oct. 31, 2021
Recurring
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Nonfinancial liabilities		$ 0
Senior secured notes
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, At Issuance	$ (45,818,000)
Cash payments for interest	1,283,000
Fair value adjustments through earnings (inclusive of related accrued interest expense)	(965,000)
Fair value adjustments through accumulated other comprehensive income (loss)	1,700,000
Balance, At	(43,800,000)
Warrants
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, At Issuance	(8,791,000)
Fair value adjustments through earnings (inclusive of related accrued interest expense)	5,571,000
Balance, At	$ (3,220,000)

Subsequent Events - Narratives

Subsequent Events - Narratives (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Oct. 12, 2021	Oct. 11, 2021	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Net proceeds		$ 26,200	$ 49,900		$ 32,414	$ 62,440
License Agreement | Santen Pharmaceutical Co. Ltd. | Subsequent Events
Subsequent Event [Line Items]
Upfront cash payment	$ 15,500			$ 15,500
Period of option to expand territories following amendment date	5 years
License Agreement | Santen Pharmaceutical Co. Ltd. | Exercise of option to expand the territories to include Russia | Subsequent Events
Subsequent Event [Line Items]
Upfront cash payment	$ 2,000			2,000
Developmental and regulatory cash milestone payments	1,000			1,000
License Agreement | Santen Pharmaceutical Co. Ltd. | Maximum | Subsequent Events
Subsequent Event [Line Items]
Developmental and regulatory cash milestone payments	$ 1,000			1,000
Alora Pharmaceuticals, Llc | Disposal Group, Not Discontinued Operations [Member] | Subsequent Events
Subsequent Event [Line Items]
Contingent milestone payments earned				5,000
Waiver of principal				5,000
Consent fee				200
Net proceeds				$ 4,800