Amryt Pharma (AMYT) 20-F 30 Apr 21 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2020shares
Cover [Abstract]
Entity Registrant Name	Amryt Pharma plc
Entity Central Index Key	0001783010
Document Type	20-F
Amendment Flag	false
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Document Transition Report	false
Document Shell Company Report	false
Entity Address, Country	IE
Entity Common Stock, Shares Outstanding	178,801,593
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 Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	[1]	Dec. 31, 2018
Consolidated Statement of Comprehensive Loss [Abstract]
Revenue	$ 182,607	$ 58,124		$ 17,095
Cost of sales	(119,029)	(38,733)		(6,266)
Gross profit	63,578	19,391		10,829
Research and development expenses	(27,618)	(15,827)		(10,703)
Selling, general and administrative expenses	(76,673)	(35,498)		(17,342)
Restructuring and acquisition costs	(1,017)	(13,038)		0
Share based payment expense	(4,729)	(841)		(821)
Impairment charge	0	(4,670)		0
Operating loss before finance expense	(46,459)	(50,483)		(18,037)
Non-cash change in fair value of contingent consideration	(27,827)	(6,740)		(10,566)
Non-cash contingent value rights finance expense	(12,004)	(1,511)		0
Net finance expense - other	(19,569)	(4,759)		(1,841)
Loss on ordinary activities before taxation	(105,859)	(63,493)		(30,444)
Tax credit/(Charge) on loss on ordinary activities	1,332	495		(43)
Loss for the year attributable to the equity holders of the Company	(104,527)	(62,998)		(30,487)
Exchange translation differences which may be reclassified through profit or loss	(2,164)	755		(77)
Total other comprehensive (loss)/income	(2,164)	755		(77)
Total comprehensive loss for the year attributable to the equity holders of the Company	$ (106,691)	$ (62,243)		$ (30,564)
Loss per share
Loss per share - basic and diluted, attributable to ordinary equity holders of the parent (US$) (in dollars per share)	$ (0.66)	$ (0.83)		$ (0.67)
[1]	see Note 27

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	[1]	Dec. 31, 2018		Dec. 31, 2017
Non-current assets
Goodwill	$ 19,131	$ 19,131
Intangible assets	305,369	342,327
Property, plant and equipment	7,574	3,036
Other non-current assets	1,542	1,873
Total non-current assets	333,616	366,367
Current assets
Trade and other receivables	43,185	35,500
Inventories	40,992	58,000
Cash and cash equivalents, including restricted cash	118,798	67,229		$ 11,226	[1]	$ 24,411
Total current assets	202,975	160,729
Total assets	536,591	527,096
Equity attributable to owners of the parent
Share capital	13,851	11,918
Share premium	51,408	2,422
Other reserves	236,488	248,630
Accumulated deficit	(235,605)	(131,137)
Total equity	66,142	131,833		$ (3,697)		$ 26,046
Non-current liabilities
Contingent consideration and contingent value rights	148,323	102,461
Deferred tax liability	6,612	7,147
Long term loan	87,302	81,610
Convertible notes	101,086	96,856
Provisions and other liabilities	25,951	4,963
Total non-current liabilities	369,274	293,037
Current liabilities
Trade and other payables	90,236	78,351
Provisions and other liabilities	10,939	23,875
Total current liabilities	101,175	102,226
Total liabilities	470,449	395,263
Total equity and liabilities	$ 536,591	$ 527,096
[1]	see Note 27

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018
Cash flows from operating activities
Loss on ordinary activities after taxation	$ (104,527)		$ (62,998)	[1]	$ (30,487)
Net finance expense - other	19,569		4,759	[1]	1,841
Depreciation and amortization	44,465		12,281	[1]	367
Amortization of inventory fair value step-up	27,617		7,473	[1]	0
Loss on disposal of fixed assets	133		43	[1]	0
Share based payment expenses	4,729		841	[1]	821
Non-cash change in fair value of contingent consideration	27,827		6,740	[1]	10,566
Non-cash contingent value rights finance expense	12,004		1,511	[1]	0
Impairment of intangible asset	0		4,670	[1]	0
Deferred taxation credit	(535)		(934)	[1]	0
Movements in working capital and other adjustments:
Change in trade and other receivables	(7,685)		(4,732)	[1]	(532)
Change in trade and other payables	8,909		(6,337)	[1]	3,051
Change in provision and other liabilities	4,663		4,928	[1]	0
Change in inventories	(10,609)		(5,894)	[1]	(928)
Change in non-current assets	331		177	[1]	(153)
Net cash flow from (used in) operating activities	26,891		(37,472)	[1]	(15,454)
Cash flow from investing activities
Net cash received on acquisition of subsidiary	0		24,985	[1]	0
Payments for property, plant and equipment	(1,503)		(578)	[1]	(80)
Payments for intangible assets	(963)		(74)	[1]	(155)
Deposit interest received	87		92	[1]	6
Net cash flow (used in) from investing activities	(2,379)		24,425	[1]	(229)
Cash flow from financing activities
Proceeds from issue of equity instruments, net of expenses	37,927		63,009	[1]	0
Proceeds from long term debt borrowings, net of debt issue costs	0		31,176	[1]	5,914
Repayment of long term debt	0		(21,990)	[1]	0
Interest paid	(10,780)		(6,253)	[1]	(283)
Payment of leases	(1,119)		0	[1]	0
Payment of deferred consideration	0		0		(2,366)
Net cash flow from financing activities	26,028		65,942	[1]	3,265
Exchange and other movements	1,029		3,108	[1]	(767)
Net change in cash and cash equivalents	51,569		56,003	[1]	(13,185)
Cash and cash equivalents at beginning of the year	67,229	[1]	11,226	[1]	24,411
Restricted cash at end of the year	223		2,032	[1]	1,362
Cash at bank available on demand at end of the year	118,575		65,197	[1]	9,864
Total cash and cash equivalents at end of the year	$ 118,798		$ 67,229	[1]	$ 11,226	[1]
[1]	see Note 27

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands		Total	Share Capital [Member]	Share Premium [Member]	Warrant Reserve [Member]	Treasury Shares [Member]	Share Based Payment Reserve [Member]	Merger Reserve [Member]	Reverse Acquisition Reserve [Member]	Equity Component of Convertible Notes [Member]	Other Distributable Reserves [Member]	Currency Translation Reserve [Member]	Accumulated Deficit [Member]
Beginning balance at Dec. 31, 2017		$ 26,046	$ 25,198	$ 68,233	$ 0	$ 0	$ 5,659	$ 42,627	$ (73,914)	$ 0	$ 0	$ 26	$ (41,783)
Changes in equity [Abstract]
Loss for the year		(30,487)	0	0	0	0	0	0	0	0	0	0	(30,487)
Foreign exchange translation reserve		(77)	0	0	0	0	0	0	0	0	0	(77)	0
Total comprehensive loss for the year attributable to the equity holders of the Company		(30,564)	0	0	0	0	0	0	0	0	0	(77)	(30,487)
Transactions with owners
Share based payment expense		821	0	0	0	0	821	0	0	0	0	0	0
Share based payment expense - Lapsed		0	0	0	0	0	(7)	0	0	0	0	0	7
Total transactions with owners		821	0	0	0	0	814	0	0	0	0	0	7
Ending balance at Dec. 31, 2018		(3,697)	25,198	68,233	0	0	6,473	42,627	(73,914)	0	0	(51)	(72,263)
Changes in equity [Abstract]
Loss for the year	[1]	(62,998)	0	0	0	0	0	0	0	0	0	0	(62,998)
Foreign exchange translation reserve	[1]	755	0	0	0	0	0	0	0	0	0	755	0
Total comprehensive loss for the year attributable to the equity holders of the Company	[1]	(62,243)	0	0	0	0	0	0	0	0	0	755	(62,998)
Transactions with owners
Share consolidation		0	(21,262)	21,262	0	0	0	0	0	0	0	0	0
Issue of shares in exchange for warrants		0	126	2,422	(2,548)	0	0	0	0	0	0	0	0
Issue of shares in equity fund raise		8,000	533	7,467	0	0	0	0	0	0	0	0	0
Issue costs associated with equity fund raise		(1,886)	0	(1,886)	0	0	0	0	0	0	0	0	0
Acquisition of subsidiary without a change of control		0	(495)	(3,726)	0	0	0	0	0	0	(2,969)	7,190	0
Issue of shares and warrants in consideration of Aegerion Acquisition		152,615	5,759	132,392	14,464	0	0	0	0	0	0	0	0
Issuance of shares and warrants in equity fund raise		60,000	2,059	47,338	10,603	0	0	0	0	0	0	0	0
Issue costs associated with equity fund raise		(3,105)	0	(2,575)	(530)	0	0	0	0	0	0	0	0
Issue of convertible notes		29,210	0	0	0	0	0	0	0	29,210	0	0	0
Issuance of contingent value rights		(47,902)	0	0	0	0	0	0	0	0	(47,902)	0	0
Transfer to distributable reserves		0	0	(268,505)	0	0	0	0	0	0	268,505	0	0
Treasury shares acquired in consideration for additional warrants		0	0	0	7,534	(7,534)	0	0	0	0	0	0	0
Share based payment expense		841	0	0	0	0	841	0	0	0	0	0	0
Share based payment expense - Lapsed		0	0	0	0	0	(4,124)	0	0	0	0	0	4,124
Total transactions with owners		197,773	(13,280)	(65,811)	29,523	(7,534)	(3,283)	0	0	29,210	217,634	7,190	4,124
Ending balance at Dec. 31, 2019	[1]	131,833	11,918	2,422	29,523	(7,534)	3,190	42,627	(73,914)	29,210	217,634	7,894	(131,137)
Changes in equity [Abstract]
Loss for the year		(104,527)	0	0	0	0	0	0	0	0	0	0	(104,527)
Foreign exchange translation reserve		(2,164)	0	0	0	0	0	0	0	0	0	(2,164)	0
Total comprehensive loss for the year attributable to the equity holders of the Company		(106,691)	0	0	0	0	0	0	0	0	0	(2,164)	(104,527)
Transactions with owners
Issue of shares in exchange for warrants		0	630	14,131	(14,761)	0	0	0	0	0	0	0	0
Issue of shares in equity fund raise		40,000	1,303	38,697	0	0	0	0	0	0	0	0	0
Issue costs associated with equity fund raise		(3,848)	0	(3,848)	0	0	0	0	0	0	0	0	0
Issue of treasury shares for share options exercised		119	0	6	0	113	0	0	0	0	0	0	0
Share based payment expense		4,729	0	0	0	0	4,729	0	0	0	0	0	0
Share based payment expense - Lapsed		0	0	0	0	0	(59)	0	0	0	0	0	59
Total transactions with owners		41,000	1,933	48,986	(14,761)	113	4,670	0	0	0	0	0	59
Ending balance at Dec. 31, 2020		$ 66,142	$ 13,851	$ 51,408	$ 14,762	$ (7,421)	$ 7,860	$ 42,627	$ (73,914)	$ 29,210	$ 217,634	$ 5,730	$ (235,605)
[1]	see Note 27

General information

General information	12 Months Ended
	Dec. 31, 2020
General information [Abstract]
General information	1. General information Amryt is a global commercial-stage biopharmaceutical company focused on acquiring, developing and commercializing innovative treatments to help improve the lives of patients with rare and orphan diseases. Amryt comprises a strong and growing portfolio of commercial and development assets. As used herein, references to “we,” “us,” “Amryt” or the “Group” in these consolidated financial statements shall mean Amryt Pharma plc and its global subsidiaries, collectively. References to the “Company” in these consolidated financial statements shall mean Amryt Pharma plc. Amryt Pharma plc is a company incorporated in England and Wales. The Company is listed on Nasdaq (ticker: AMYT) and the AIM market of the London Stock Exchange (ticker: AMYT). Aegerion Pharmaceuticals, Inc. (“Aegerion”), a former subsidiary of Novelion Therapeutics Inc., is a rare and orphan disease company with a diversified offering of multiple commercial and development stage assets. The acquisition of Aegerion by Amryt in September 2019 has given Amryt an expanded commercial footprint to market two U.S. and EU approved products, lomitapide (Juxtapid (U.S.) / Lojuxta (EU)) and metreleptin (Myalept (U.S.) / Myalepta (EU)). Amryt's lead development asset, Filsuvez®/Oleogel-S10, is a potential treatment for Epidermolysis Bullosa ("EB"), a rare and distressing genetic skin disorder for which there is currently no treatment. Oleogel-S10 is currently an investigational product and has not received regulatory approval by the FDA or EMA. Filsuvez® has been selected as the brand name for the product. On September 20, 2019, Amryt registered Filsuvez® as the trademark name for Oleogel-S10 in the European Union. On February 18, 2020, Amryt also registered this trademark name in the United States and is in the process of registering the Oleogel-S10 trademark in other key jurisdictions. On July 8, 2020, Amryt listed on the NASDAQ Global Select Market under the symbol AMYT. The Company has not issued any new securities in connection with this filing. The Ordinary Shares will continue to trade on the AIM market of the London Stock Exchange. On August 11, 2020 Amryt announced that the Company gave Euronext Dublin (“Euronext”) notice of its intention to cancel the admission of the Company’s Ordinary Shares (‘Ordinary Shares”) to trading on the Euronext Growth Market ("Cancellation"). The last day of trading in Ordinary Shares on the Euronext Growth Market was September 8, 2020. The Cancellation applies only to the Euronext Growth Market and will have no effect on the Company’s American Depositary Shares (“ADSs”) which trade on the NASDAQ Global Select Market under the symbol AMYT or on Amryt’s Ordinary Shares trading on the AIM market of the London Stock Exchange. The consolidated financial statements were authorized for issue by the Company’s Board of Directors on April 29, 2021.

Accounting policies

Accounting policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Accounting policies	2. Accounting policies Basis of preparation (i) Compliance with International Financial Reporting Standards ("IFRS") The consolidated financial statements of the Company and its subsidiaries (“Group”) have been prepared in accordance with IFRS and interpretations issued by the IFRS Interpretations Committee (“IFRS IC”) applicable to companies reporting under IFRS. The consolidated financial statements comply with IFRS as issued by the International Accounting Standards Board ("IASB"). (ii) Historical cost convention The consolidated financial statements have been prepared on a historical cost basis, except for certain financial instruments that are measured at fair values at the end of each reporting period, as explained in the accounting policies below. (iii) New and amended standards adopted by the group In the current year, the Group has applied a number of amendments to IFRS and Interpretations issued by the IASB that are effective for annual period beginning on or after January 1, 2020. These amendments and interpretations do not have significant impact on the disclosures or the amounts reported in these consolidated financial statements. • Definition of Business (Amendment to IFRS 3 Business Combination) • Definition of Material (Amendments to IAS 1 and 8) • Revised Conceptual Framework for Financial Reporting • Amendments to IFRS 9, IAS 39 and IFRS 7: Interest Rate Benchmark Reform • COVID-19-Related Rent Concessions (Amendment to IFRS 16) (iv) New standards and interpretations not yet adopted There were a number of standards and interpretations which were in issue at December 31, 2020 but were not effective at December 31, 2020 and have not been adopted for these consolidated financial statements. • Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS16), effective January 1, 2021 • Onerous contracts – cost of fulfilling a contract (Amendments to IAS 37), effective January 1, 2022 • Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16), effective January 1, 2022 • Reference to Conceptual Framework (Amendments to IFRS 3), effective January 1, 2022 • Annual Improvements to IFRS Standards 2018–2020, effective January 1, 2022 • Classification of Liabilities as Current or Non-current (Amendments to IAS 1), effective January 1, 2023 • IFRS 17 Insurance Contracts and amendments to IFRS 17 Insurance Contracts, effective January 1, 2023 These amendments are not expected to have significant impact on disclosures or amounts reported in the consolidated financial statements in the period of initial application. Basis of going concern Having considered the Group’s current financial position and cash flow projections, the Board of Directors believes that the Group will be able to continue in operational existence for at least the next 12 months from the date of approval of these consolidated financial statements and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis. As part of their inquiries, the Board of Directors reviewed budgets, projected cash flows, and other relevant information for a period not less than 12 months from the date of approval of the consolidated financial statements for the year ended December 31, 2020. A key consideration for the Directors in assessing the going concern assumption is the continuing impact of the acquisition of Aegerion, which was completed in September 2019. This acquisition represents a significant step forward for Amryt and has created value for Amryt with immediate effect post-deal close through enhanced scale of the combined Group. The integration of Aegerion into the Amryt Group has been successful as demonstrated by growth in revenues and cost reductions. This success demonstrates the potential to continue to drive revenues and deliver operational synergies through a combination of medical, commercial, clinical, development and regulatory infrastructure. Additionally, Amryt completed a private placement of 3,200,000 American Depositary Shares (“ADSs”) yielding gross proceeds of US$40,000,000. In the prior year Amryt also completed a US$60,000,000 fundraising as part of the acquisition of Aegerion. Basis of consolidation The consolidated financial statements comprise the financial statements of the Group for the years ended December 31, 2020 and 2019. Subsidiaries are entities controlled by the Company. Where the Company has control over an investee, it is classified as a subsidiary. The Company controls an investee if all three of the following elements are present: power over an investee, exposure or rights to variable returns from its involvement with the investee and the ability to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. Subsidiaries are fully consolidated from the date that control commences until the date that control ceases. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Intergroup balances and any unrealized gains or losses, income or expenses arising from intergroup transactions are eliminated in preparing the consolidated financial statements. Presentation of balances The consolidated financial statements are presented in U.S. dollars (“US$”), rounded to the nearest thousand, which is the functional currency of the Company and presentation currency of the Group. Any differences which arose due to the change in reporting currency have been posted to the currency translation reserve. The following table discloses the major exchange rates of those currencies other than the functional currency of US$ that are utilized by the Group: Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2020 0.8777 0.7799 0.9391 9.2135 9.4206 6.5432 At December 31, 2020 0.8141 0.7365 0.8829 8.1885 8.5671 6.0570 Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2019 0.8932 0.7836 0.9938 9.4533 8.7976 6.6690 At December 31, 2019 0.8929 0.7624 0.971 9.3282 8.8046 6.6698 Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2018 0.8455 0.7485 0.9763 8.6784 8.1289 6.2997 At December 31, 2018 0.8739 0.7833 0.9976 9.0855 8.5654 6.5700 ( € = Euro Critical accounting judgements and key sources of estimation uncertainty In preparing these consolidated financial statements in conformity with IFRS, management is required to make judgements, estimates and assumptions that affect the application of policies and amounts reported in the consolidated financial statements and accompanying notes. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The critical accounting policies which involve significant estimates, assumptions or judgements, the actual outcome of which could have a material impact on the Group’s results and financial position outlined below, are as follows: Valuation of convertible notes In conjunction with the accounting for financial instruments, the Group recorded compound financial instruments related to the convertible notes that were issued on September 24, 2019. In determining the classification of the convertible notes, the Group assessed the fixed-for-fixed criteria and considered that this was met and the number of shares that can be converted by holders of the notes is fixed. The compound financial instrument consists of a liability component and an equity component. The liability component is valued using an estimated discounted cash flow calculation based on the future contractual cash flows in the contract which are discounted at a rate of interest an identical financial instrument without a conversion feature would be subject to. Factors that are considered in estimating the prevailing market rate of interest include or are not limited to: • loan term and maturity; • repayment profile during the loan term other than interest; • level of loan security; and • principal amount of the loan. Refer to Note 20, Convertible notes Valuation of acquired assets In conjunction with the accounting for business combinations, the Group recorded intangible assets such as in connection with the Aegerion acquisition, primarily related to developed technology on the commercially marketed products, and inventories which include raw materials and finished goods. The identifiable intangible assets and inventories are measured at their respective fair values as of the acquisition date. When significant identifiable intangible assets and inventories are acquired, the Group determines the fair values of these assets as of the acquisition date. The models used in valuing these intangible assets and inventories require the use of significant estimates and assumptions including but not limited to: Intangible assets • estimates of revenues and operating profits related to the products or product candidates; • the probability of success for unapproved product candidates considering their stages of development; • the time and resources needed to complete the development and approval of product candidates; • projecting regulatory approvals; • developing appropriate discount rates and probability rates by project; and • tax implications, including the forecasted effective tax rate. Inventories • estimates of saleable inventory and non-saleable inventory, which was determined by a sales forecast and production timeline; and • expected selling price and estimated costs of disposal. During 2020, the Group finalized the fair values used to record intangible assets and inventories acquired in connection with a business combination in 2019. Valuation of contingent value rights (“CVRs”) The Group issued CVRs for payments to its shareholders based on the occurrence of two milestones related to Oleogel-S10, its pipeline product. The CVRs have pre-determined payouts, based on the occurrence of a future event. If the event does not occur, the CVR expires as worthless. The fair value of the CVRs is estimated based on the following key assumptions: • expected timing of achievement of the two milestones (U.S. Food and Drug Administration (“FDA”) approval and European Medicines Agency approval) related to Oleogel-S10; • probabilities of successful launch of Oleogel-S10; • revenue forecast related to Oleogel-S10; and • the appropriate discount rate selected to measure the risks inherent in the future cash flows. The Group believes the fair value of the CVRs is based upon reasonable estimates and assumptions given the facts and circumstances as of the valuation date. A detailed discussion of the methodology applied and key input assumptions used by the Group is provided in Note 6, Business combinations and asset acquisitions Impairment of intangible assets and goodwill The impairment assessment for intangible assets requires management to make significant judgements and estimates to determine the fair value of the assets. Management periodically evaluates and updates the estimates based on the conditions which influence these variables. A detailed discussion of the impairment methodology applied and key assumptions used by the Group in the context of long-lived assets is provided in Note 12, Intangible assets and goodwill Goodwill represents the difference between the purchase price and the fair value of the identifiable tangible and intangible net assets acquired in a business combination. Goodwill is not amortized, but instead is reviewed for impairment on an annual basis or when an event becomes known that could trigger an impairment. To perform the annual impairment test of goodwill, the Group has identified the Group as a whole as a single cash generating unit (“CGU”). CGUs reflect the lowest level at which goodwill is monitored for internal management purposes. At least once a year, the Group compares the recoverable amount of the Group’s CGU to the CGU’s carrying amount. The recoverable amount (value in use) of a CGU is determined using a discounted cash flow approach based upon the cash flow expected to be generated by the CGU. In case that the value in use of the CGU is less than its carrying amount, the difference is at first recorded as an impairment of the carrying amount of the goodwill. The assumptions utilized in the impairment test are dependent on management’s estimates, in particular in relation to the forecasting of future cash flows, the discount rates applied to those cash flows, the expected long-term growth rate of the applicable businesses and terminal values. As a result, the accounting for such items could result in different estimates or amounts if management used different assumptions or if different conditions occur in future accounting periods. Valuation of contingent consideration Contingent consideration arising as a result of business combinations is initially recognized at fair value using a probability adjusted present value model. The fair value of the contingent consideration is updated at each reporting date. The key judgements and estimates applied by management in the determination of the fair value of the contingent consideration relate to the determination of an appropriate discount rate, the assessment of market size and opportunity and probability assessments based on market data for the chance of success of the commercialization of an orphan drug. A detailed discussion of the methodology applied and key input assumptions used by the Group is provided in Note 6, Business combinations and asset acquisitions Fair value measurement and financial risk management Research and development (“R&D”) expenses Development costs are capitalized as an intangible asset if all of the following criteria are met: • completing the asset is technically feasible so that the asset will be available for use or sale; • there is an intention to complete the asset and use or sell it; • there is an ability to use or sell the asset; • the asset will generate probable future economic benefits and demonstrate the existence of a market or the usefulness of the asset if it is to be used internally; • adequate technical, financial and other resources are available to complete the development of the asset and to use or sell it; and • there is an ability to measure reliably the expenditure attributable to the intangible asset. In process R&D acquired as part of a business combination is capitalized at the date of acquisition. Research costs are expensed when they are incurred. Factors which impact our judgement to capitalize certain research and development expenditures include the degree of regulatory approval for products and the results of any market research to determine the likely future commercial success of products being developed. Management reviews these factors each year to determine whether previous estimates as to feasibility, viability and recovery should be changed. The assessment whether development costs can be capitalized requires management to make significant judgements. Management has reviewed the facts and circumstances of each project in relation to the above criteria and in management’s opinion, the criteria prescribed for capitalizing development costs as assets have not yet been met by the Group in relation to or AP103. Refer to Note 12, Intangible assets and goodwill , for further discussion on the impairment of AP102. Accordingly, all of the Group’s costs related to research and development projects are recognized as expenses in the Consolidated Statement of Comprehensive Loss in the period in which they are incurred. Management expects that the above criteria will be met on filing of a submission to the regulatory authority for final drug approval or potentially in advance of that on the receipt of information that strongly indicates that the development will be successful. Business combination On September 24, 2019, the Group acquired Aegerion. In accounting for this transaction, the Board of Directors considered the date of when control of Aegerion passed to the Group, the fair value of the consideration settled and the fair value of the assets and liabilities acquired. See Note 6, Business combinations and asset acquisitions Recognition of deferred tax assets Deferred tax assets are determined using enacted tax rates for the effects of net operating losses and temporary differences between the book and tax bases of assets and liabilities. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. While management considers the scheduled reversal of deferred tax liabilities, and projected future taxable income in making this assessment, there can be no assurance that these deferred tax assets may be realizable. As at December 31, 2020, the Group did not recognize a deferred tax asset in respect of unused tax losses as described in Note 10, Tax credit/(charge) on loss on ordinary activities Principal accounting policies Principal accounting policies are summarized below. They have been consistently applied throughout the period covered by the financial statements. Revenue recognition Revenue arises from the sale of and Imlan. The Group sells directly to customers and also uses third parties in the distribution of products to customers. To determine whether to recognize revenue, the Group follows a five-step process, as required by IFRS 15: • identifying the contract with a customer; • identifying the performance obligations; • determining the transaction price; • allocating the transaction price to the performance obligations; and • recognizing revenue when/as performance obligation(s) are satisfied. Revenue from contracts with customers is recognized when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled to in exchange for those goods. The Group recognizes contract liabilities for consideration received in respect of unsatisfied performance obligations and reports these amounts as liabilities in the Consolidated Statement of Financial Position. Similarly, if the Group satisfies a performance obligation before it receives the consideration, the Group recognizes either a contract asset or a receivable in its Consolidated Statement of Financial Position, depending on whether something other than the passage of time is required before the consideration is due. Revenue from sale of goods Imlan revenue is generally recognized at a point in time when control of the inventory is transferred, generally the date of shipment, consistent with typical ex-works shipment terms. Other revenue is generally recognized at a point in time when control of the inventory is transferred to the end customer, generally on delivery of the goods. Principal versus agent considerations The Group enters into certain contracts for the sale of its products. This includes agreements with third parties to provide logistics, customer and commercial services, i.e. supply chain function and agreements with distributors. The Group determined that it has control over the goods before they are transferred to the customers and has the ability to direct the use or obtain benefits, hence the Group is the principal on the contracts due to the following factors: • the Group is primarily responsible for fulfilling the promise to provide the promised goods; • the Group bears the inventory risk before or after the goods have been ordered by the customer, during shipping or on return; • the Group has the discretion in establishing the selling price of the goods to customers. The distributors’ consideration in these contracts is either the margin fee or commission; and • the Group is exposed to the credit risk for the amounts receivable from the customers. Where the above criteria are met, the Group recognizes revenue on a gross basis. The costs associated with the delivery of such goods to customers i.e. the costs associated with the services provided by the distributors to import and deliver the goods are recognized in the cost of sales. Financial instruments Recognition and derecognition Financial instruments are classified on initial recognition as financial assets, financial liabilities or equity instruments in accordance with the substance of the contractual arrangement. Financial instruments are initially recognized when the Group becomes party to the contractual provisions of the instrument. Financial assets are de-recognized when the contractual rights to the cash flows from the financial asset expire or when the contractual rights to those assets are transferred. Financial liabilities are de-recognized when the obligation specified in the contract is discharged, cancelled or expired. Classification and initial measurement of financial assets Trade receivables are measured at the transaction price in accordance with IFRS 15. All financial assets are initially measured at fair value adjusted for transaction costs, if any. Financial assets, other than those designated and effective as hedging instruments, are classified into the following categories: • amortized cost; • fair value through profit or loss (“FVTPL”); and • fair value through other comprehensive income (“FVOCI”). The Group did not have any financial assets categorized as FVTPL or FVOCI as at December 31, 2020 and 2019. The classification is determined by both: • the Group’s business model for managing the financial asset; and • the contractual cash flow characteristic of the financial asset. Subsequent measurement of financial assets Financial assets at amortized cost Financial assets are measured at amortized cost if the assets meet the following conditions (and are not designated as FVTPL): • they are held within a business model whose objective is to hold the financial assets and collect its contractual cash flows; and • the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, these are measured at amortized cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. The Group’s cash and cash equivalents and trade receivables fall into this category of financial instruments. Cash and cash equivalents Cash comprises cash on hand and bank balances. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash, which are subject to an insignificant risk of changes in value and have a maturity of three months or less at the date of acquisition. Restricted cash Restricted cash comprises current cash and cash equivalents that are restricted as to withdrawal or usage. Cash held by the Group’s distribution partner for Lojuxta on behalf of the Group is treated as restricted cash in the financial statements. The Group also has restricted cash in relation to a deposit on a company credit card facility. Trade and other receivables Trade and other receivables represent the Group’s right to an amount of consideration that is unconditional (i.e. only the passage of time is required before payment of the consideration is due). Impairment of financial assets The Group recognizes an allowance for expected credit losses (“ECLs”) for all debt instruments not held at FVTPL. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date when applicable. The Group assesses ECL based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Financial liabilities Financial liabilities are categorized as “fair value through profit or loss” or “other financial liabilities measured at amortized costs using the effective interest method.” Trade and other payables Trade and other payables are initially measured at their fair value and are subsequently measured at their amortized cost using the effective interest rate method except for short-term payables when the recognition of interest would be immaterial. Provisions Provisions are recognized when the Group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. Interest bearing loans and borrowings Interest-bearing loans and borrowings are recognized initially at fair value less attributable transaction costs. Loans and borrowings are subsequently carried at amortized cost using the effective interest method. Interest is charged to the Consolidated Statement of Comprehensive Loss. Convertible notes Convertible notes are first assessed to determine classification as a financial liability or equity instrument for the financial instrument as a whole and components thereof. The initial carrying amount of a compound financial instrument is allocated to its equity and liability components. The two components are evaluated first by measuring the fair value of the liability component. The fair value of the liability component is assessed using a discounted cash flow calculation based on the future contractual cash flows in the contract which are discounted at an estimated market prevailing rate of interest an identical financial instrument without a conversion feature would be subject to. The equity component is measured by determining the residual of the fair value of the instrument less the estimated fair value of the liability component. The liability component is carried at amortized cost. Interest is calculated by applying the estimated prevailing market interest rate at the time of issue. The equity component is recognized in equity and is not subsequently remeasured. Contingent consideration Contingent consideration arising as a result of business combinations is initially recognized at fair value using a probability adjusted present value model. Key inputs in the model include the probability of a successful launch of Oleogel-S10 and the expected timing of potential revenues. The fair value of the contingent consideration will be updated at each reporting date. Adjustments to contingent consideration are recognized in the Consolidated Statement of Comprehensive Loss. Offsetting financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the Consolidated Statement of Financial Position if there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the asset and settle the liability simultaneously. Inventories Inventories are valued at the lower of cost or net realizable value. Amryt uses standard cost to value its inventory which is made up of raw materials, work in progress (‘WIP’) and finished goods. It accounts for the inventory using the first-in, first-out (“FIFO”) method. Standard costs take into account normal levels of materials and supplies, labor, efficiency and capacity utilization with our vendors. Work in progress valuation is based on the stage of quality checks successfully performed during the production process. An inventory valuation adjustment is made if the net realizable value is lower than the book value. Net realizable value is determined as estimated selling prices less all costs of completion and costs incurred in selling and distribution. Inventories held by third-party supply chain partners are included in inventory totals when control has deemed to be transferred to the Group under the contract terms of the distribution agreement. The cost to acquire the inventory held by the supply chain partners is recognized as a liability of the Group. Leases A lease is defined as a contract that conveys the right to use an underlying asset for a period of time in exchange for consideration. A contract is or contains a lease if: • the underlying asset is identified in the contract; and • the customer has both the right to direct the identified asset’s use and to obtain substantially all the economic benefits from that use. Under IFRS 16, the Group is required to recognize a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments for almost all leases. Lease liabilities Lease liabilities are initially recognized at the present value of the following payments, when applicable: • fixed lease payments (including in-substance fixed payments), less any lease incentives receivable; • variable lease payments (linked to an index or interest rate); • expected payments under residual value guarantees; • the exercise price of purchase options, where exercise is reasonably certain; • lease payments in optional renewal periods, where exercise of extension options is reasonably certain; and • penalty payments for the termination of a lease, if the lease term reflects the exercise of the respective termination option. Lease payments are discounted using the implicit interest rate underlying the lease if this rate can be readily determined. Otherwise, the incremental borrowing rate is used as the discount rate. Lease liabilities are subsequently measured at amortized cost using the effective interest method. Furthermore, lease liabilities may be remeasured due to lease modifications or reassessments of the lease. A lease modification is any change in lease terms that was not part of the initial terms and conditions of the lease, including increases of the scope of the lease by adding the right to use one or more underlying assets or extending the contractual lease term, decreases of the scope of the lease by removing the right to use one or more underlying assets or shortening the contractual lease term or changes in the consideration. Reassessments are changes in estimates or changes triggered by a clause that was part of the initial lease contract, including changes in future lease payments arising from a change in an index or rate, change in the Group’s estimate of the amount expected to be payable under residual value guarantees or change in the Group’s assessment of whether it will exercise purchase, extension or termination options. Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the respective lease. Right-of-use assets are stated at cost less accumulated depreciation. Upon initial recognition, cost comprises: • the initial lease liabilit

Segment information

Segment information	12 Months Ended
	Dec. 31, 2020
Segment information [Abstract]
Segment information	3. Segment information The Group is a global, commercial-stage biopharmaceutical company dedicated to commercializing and developing novel therapeutics to treat patients suffering from serious and life-threatening rare diseases. The Group currently operates as one business segment, pharmaceuticals, and is focused on the development and commercialization of two commercial products and two development products. The Group derives its revenues primarily from one source, being the pharmaceutical sector with high unmet medical need. The Group’s Chief Executive Officer , Joseph Wiley, The following table summarizes total revenues from external customers by product and by geographic region, based on the location of the customer. Revenues represent the revenue from the Group for the full year (the prior year revenues include revenue from Aegerion, with acquired products and additional regions, December 31, 2020 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin 60,568 32,494 13,810 106,872 Lomitapide 37,317 26,144 11,289 74,750 Other — 763 222 985 Total revenue 97,885 59,401 25,321 182,607 December 31, 2019 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin 14,944 8,048 2,096 25,088 Lomitapide 10,616 18,985 2,659 32,260 Other — 671 105 776 Total revenue 25,560 27,704 4,860 58,124 December 31, 2018 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin — — — — Lomitapide — 15,132 978 16,110 Other — 928 57 985 Total revenue — 16,060 1,035 17,095 Major Customers For the year ended December 31, 2020, one customer accounted for 54% of the Group’s net revenues (2019: 44%) and accounted for 42% of the Group’s December 31, 2020 accounts receivable balance (2019: 44%). For the year ended December 31, 2018, the Group generated over 76% of its lomitapide revenue in Italy, the Netherlands and Greece. The largest customer in 2018 was a hospital in Greece.

Cost of sales

Cost of sales	12 Months Ended
	Dec. 31, 2020
Cost of sales [Abstract]
Cost of sales	4. Cost of sales December 31, 2020 2019 restated* 2018 US$’000 US$’000 US$’000 Cost of product sales 25,854 11,384 3,588 Amortization of acquired intangibles (see Note 12) 42,966 11,457 — Amortization of inventory fair value step-up (see Note 15) 27,617 7,473 — Royalty expenses 22,592 8,419 2,678 Total cost of sales 119,029 38,733 6,266 * see note 27 As a result of the acquisition of Aegerion in September 2019, the Group acquired certain inventory, which were measured at fair value on the acquisition date. Refer to Note 2, Accounting policies

Share based payments

Share based payments	12 Months Ended
	Dec. 31, 2020
Share based payments [Abstract]
Share based payments	5. Share based payments On July 10, 2019, the shareholders of the Company approved a resolution to give authority to the Company to undertake a consolidation of the existing ordinary shares in the capital of the Company under which every six existing ordinary shares were consolidated into one ordinary share. In the table below, for presentational purposes, the number of share options and warrants outstanding at January 1, 2019 and 2018 and the share options and warrants granted and lapsing during the years ended December 31, 2019 and 2018 have been restated to reflect the 2019 6-for-1 share consolidation. Under the terms of the Company’s Employee Share Option Plan, options to purchase 18,753,648 shares were outstanding at December 31, 2020. Under the terms of this plan, options are granted to officers, consultants and employees of the Group at the discretion of the Remuneration Committee. A total of 4,432,000 share options were granted to non-executive directors and employees in the year ended December 31, 2020. For the year ended December 31, 2019, a total of 11,330,641 share options were granted to directors and employees. The terms and conditions of the grants are as follows, whereby all options are settled by physical delivery of shares: Vesting conditions The employee share options vest following a period of service by the officer or employee. The required period of service is determined by the Remuneration Committee at the date of grant of the options (usually the date of approval by the Remuneration Committee) and it is generally over a three-year period. There are no market conditions associated with the share option vesting periods. Contractual life The term of an option is determined by the Remuneration Committee provided that the term may not exceed a period of seven to ten years from the date of grant. All options will terminate 90 days after termination of the option holder’s employment, service or consultancy with the Group except where a longer period is approved by the Board of Directors. Under certain circumstances involving a change in control of the Group, each option will automatically accelerate and become exercisable in full as of a date specified by the Board of Directors. Outstanding warrants at December 31, 2020 consisted of 8,966,520 zero cost warrants (December 31, 2019: 17,196,273; 2018: nil) with no expiration date that were issued to Aegerion creditors in connection with the acquisition of Aegerion. The remaining warrants consisting of 345,542 warrants (December 31, 2019: 345,542) were issued in connection with the admission to the AIM in 2016 (“the 2016 Warrants”). The number and weighted average exercise price (in Sterling pence) of share options and warrants per ordinary share is as follows: Share Options Warrants Units Weighted average exercise price (Sterling pence) Units Weighted average exercise price (Sterling pence) Balance at January 1, 2018 (pre share consolidation) 19,696,586 19.16 p 23,103,481 24.74 p Balance at January 1, 2018 (restated for 6:1 share consolidation) 3,282,764 114.96 p 3,850,580 148.44 p Lapsed (31,909 ) 142.50 p (32,255 ) 672.00 p Outstanding at 31 December 2018 3,250,855 115.20 p 3,818,325 144.00 p Exercisable at 31 December 2018 1,327,406 116.83 p 3,818,325 144.00 p Balance at 1 January 2019 (restated for 6:1 share consolidation) 3,250,855 115.20 p 3,818,325 144.00 p Granted 11,330,641 117.01 p 18,841,378 — Lapsed (99,776 ) 197.66 p (3,472,783 ) 144.00 p Exercised — — (1,645,105 ) — Outstanding at 31 December 2019 14,481,720 116.00 p 17,541,815 0.03 p Exercisable at 31 December 2019 2,468,310 109.08 p 17,541,815 0.03 p Balance at 1 January 2020 14,481,720 116.00 p 17,541,815 0.03 p Granted 4,432,000 144.76 p — — Lapsed (87,119 ) 113.42 p — — Exercised (72,953 ) 120.72 p (8,229,753 ) — Outstanding at 31 December 2020 18,753,648 122.79 p 9,312,062 0.05 p Exercisable at 31 December 2020 5,866,152 114.24 p 9,312,062 0.05 p Fair value is estimated at the date of grant using the Black-Scholes pricing model, taking into account the terms and conditions attached to the grant. The following are the inputs to the model for the equity instruments granted during the year: December 31, 2020 Options Inputs December 31, 2020 Warrant Inputs December 31, 2019 Options Inputs December 31, 2019 Warrant Inputs Days to Expiration 2,555 — 2,555 — Volatility 33% - 37 % — 27% - 48 % — Risk free interest rate 0.39% - 0.46 % — 0.38% - 0.83 % — Share price at grant 123.5p – 178.9 p — 75.84p – 121.5 p — In the year ended December 31, 2020, a total of 4,432,000 share options exercisable at a weighted average price of £1.4476 were granted. The fair value of share options granted in the year ended December 31, 2020 was £6,416,000/US$8,230,000. In 2019, a total of 11,330,641 share options exercisable at a weighted average price of £1.17 were granted. The fair value of share options granted in 2019 were £13,258,000/US$16,919,000. There were no new share options granted in 2018. The share options outstanding as at December 2020 have a weighted remaining contractual life of 5.45 years with exercise prices ranging from £0.76 to £1.79. The share options outstanding as at December 31, 2019 had a weighted remaining contractual life of 6.19 years with exercise prices ranging from £0.76 to £1.50. The share options outstanding as at December 31, 2018 had a weighted remaining contractual life of 4.94 years with exercise prices ranging from £0.93 to £2.88. The 2016 Warrants outstanding as at December 31, 2020 have a weighted remaining contractual life of 0.3 years with an exercise price of £1.44. The 2016 Warrants outstanding as at December 31, 2019 had a weighted remaining contractual life of 1.3 years with an exercise price of £1.44. Restricted Share Units Under the terms of the Company’s Employee Share Option Plan, restricted share units (“RSUs”) to purchase 1,556,960 shares were outstanding at December 31, 2020. Under the terms of this plan, RSUs are granted to officers, consultants and employees of the Group at the discretion of the Remuneration Committee. For the year ended December 31, 2020, a total of 1,556,960 RSUs were granted to employees of the company. For the years ended December 31, 2019 and 2018, no RSUs were granted to employees. The fair value of the RSUs is based on the share price at the date of grant, with the expense spread over the vesting period. The fair value of RSUs granted in the year ended December 31, 2020 was US$2,609,000 and have a weighted remaining contractual life of 2.59 years. The following table summarizes the RSU activity for the year: RSUs Unit Weighted average fair value (US$) Balance at January 1, 2020 — — Granted 1,556,960 $ 2.34 Lapsed (7,050 ) $ 2.32 Exercised — — Outstanding at December 31, 2020 1,549,910 $ 2.34 The value of share options and RSU’s charged to the Consolidated Statement of Comprehensive Loss during the year is as follows: December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Share option expense 4,134 841 821 RSU expense 595 — — Total share option expense 4,729 841 821

Business combinations and asset

Business combinations and asset acquisitions	12 Months Ended
	Dec. 31, 2020
Business combinations and asset acquisitions [Abstract]
Business combinations and asset acquisitions	6. Business combinations and asset acquisitions Acquisition of Aegerion Pharmaceuticals On May 20, 2019, Amryt entered into a Restructuring Support Agreement (as subsequently amended on June 12, 2019) and Plan Funding Agreement pursuant to which, among other matters, Amryt agreed to the acquisition of Aegerion Pharmaceuticals, Inc. (“Aegerion”), a former wholly-owned subsidiary of Novelion Therapeutics Inc. (“Novelion”). On May 20, 2019, Aegerion and its U.S. subsidiary, Aegerion Pharmaceuticals Holdings, Inc., filed voluntary petitions under Chapter 11 of Title 11 of the U.S. Code in the Bankruptcy Court. On September 24, 2019, Amryt completed the acquisition of Aegerion. Amryt acquired Aegerion upon its emergence from bankruptcy in an exchange for ordinary shares and zero cost warrants in Amryt. Amryt issued 85,092,423 effective shares at US$1.793 per share, to acquire Aegerion for a value of US$152,615,000. The Company believes that the acquisition of Aegerion will enable the Group to advance the Group’s ambition to create a global leader in rare and orphan diseases with a diversified offering of multiple development-stage and commercial assets and provides it with scale to support further growth. As part of the acquisition of Aegerion, it was agreed, for certain Aegerion creditors who wished to restrict their percentage share interest in Amryt’s issued share capital, to issue to the relevant Aegerion creditor, as an alternative to Amryt’s ordinary shares, an equivalent number of new zero cost warrants to subscribe for Amryt’s ordinary shares to be constituted on the terms of the zero cost warrant. Refer to Note 23, Related party transactions Relevant Aegerion creditors are entitled at any time to exercise the zero cost warrants, at which point in time, the Company would issue to that Aegerion creditor the relevant number of fully paid ordinary shares in return for the exercise of the zero cost warrants. Each zero cost warrant entitles the holder thereof to subscribe for one ordinary share. The zero cost warrants constitute the Company’s direct and unsecured obligations and rank pari passu On November 14, 2019, the Company repurchased a combined 4,864,656 ordinary shares from Highbridge Tactical Master Fund L.P., Highbridge SCF Special Situations SPV, L.P. and Nineteen77 Global Multi Strategy Alpha Master Limited. In exchange for the ordinary shares, these institutions were issued an equivalent number of zero cost warrants. During the year, the Group incurred acquisition and restructuring related costs of US$1,017,000 (2019: US$13,038,000; 2018: US$nil) relating to external legal fees, advisory fees, due diligence costs and severance costs. These costs have been included in operating costs in the Consolidated Statement of Comprehensive loss. IFRS 3 Business combinations As at September 24, 2019 As previously reported in December 31, 2019 financial statements Adjustments* Fair value, as restated US$’000 US$’000 US$’000 Assets Non-current assets Property, plant and equipment 276 — 276 Right of use assets 924 — 924 Intangible Assets 308,374 (9,000 ) 299,374 Other assets 2,334 (433 ) 1,901 Total non-current assets 311,908 (9,433 ) 302,475 Current assets Cash and cash equivalents 24,985 — 24,985 Trade and other receivables 23,259 — 23,259 Inventory 45,959 11,482 57,441 Prepaid expenses and other assets 2,469 (881 ) 1,588 Total current assets 96,672 10,601 107,273 Total assets 408,580 1,168 409,748 Current liabilities Accounts payable 5,137 (1,186 ) 3,951 Accrued liabilities 64,088 2,922 67,010 Lease liabilities – current 384 — 384 Provision for legal settlements – current 14,916 257 15,173 Total current liabilities 84,525 1,993 86,518 Non-current liabilities Lease liabilities - long term 538 — 538 Long term debt 54,469 — 54,469 Convertible notes debt and equity components - long term 125,000 — 125,000 Provision for legal settlements - long term 7,821 — 7,821 Deferred tax liability 14,425 (12,507 ) 1,918 Total non-current liabilities 202,253 (12,507 ) 189,746 Total liabilities 286,778 (10,514 ) 276,264 Total identifiable net assets at fair value 121,802 11,682 133,484 Goodwill arising on acquisition 30,813 (11,682 ) 19,131 Consideration 152,615 — 152,615 Consideration Issue of fully paid up ordinary shares and zero cost warrants 152,615 — 152,615 Total consideration 152,615 — 152,615 *Adjustments relate to finalization of fair values following completion of the fair value assignment to identifiable assets and liabilities acquired. See Note 27, Restatement of prior year comparatives Contingent Value Rights Related to the transaction, Amryt issued Contingent Value Rights (“CVRs”) pursuant to which up to US$85,000,000 may become payable to Amryt’s shareholders and optionholders, who were on the register prior to the completion of the acquisition on September 20, 2019, if certain approval and revenue milestones are met in relation Oleogel-S10, Amryt’s lead product candidate. If any such milestone is achieved, Amryt may elect to pay the holders of CVRs by the issue of Amryt shares or loan notes. If Amryt elects to issue Loan Notes to holders of CVRs, it will settle such loan notes in cash 120 days after their issue. If none of the milestones are achieved, scheme shareholders and optionholders will not receive any additional consideration under the terms of the CVRs. In these circumstances, the value of each CVR would be zero. The terms of the CVRs are as follows: • The total CVR payable is up to US$85,000,000 • This is divided into three milestones which are related to the success of (the Group’s lead development asset) • FDA approval o US$35,000,000 upon FDA approval o 100% of the amount due if approval is obtained before December 31, 2021, with a sliding scale on a linear basis to zero if before July 1, 2022 • EMA approval o US$15,000,000 upon EMA approval o 100% of the amount due if approval is obtained before December 31, 2021, with a sliding scale on a linear basis to zero if before July 1, 2022 • Revenue targets o US$35,000,000 upon Oleogel-S10 revenues exceeding US$75,000,000 in any 12-month period prior to June 30, 2024 • Payment can at the Board’s discretion be in the form of either: o 120-day loan notes (effectively cash), or o Shares valued using the 30 day / 45-day VWAP. The CVRs were contingent on the successful completion of the acquisition and, accordingly, have been based on fair value as at September 24, 2019. The CVRs have been classified as a financial liability in the Consolidated Statement of Financial Position. Given that CVRs were issued to legacy Amryt shareholders in their capacity as owners of the identified acquirer as opposed to the seller in the transaction, management concluded that the most appropriate classification would be to recognize the CVR as a distribution on consolidation instead of goodwill. In the Company-only accounts, the CVRs have been classified as a financial liability and debited to cost of investment in subsidiary. Measurement of CVRs As at December 31, 2020, the carrying value of the CVRs was US$61,417,000 (2019: US$49,413,000). The value of the potential payout was calculated using the probability-weighted expected returns method. Using this method, the potential payment amounts were multiplied by the probability of achievement and discounted to present value. The probability adjusted present values took into account published orphan drug research data and statistics which were adjusted by management to reflect the specific circumstances applicable to the type of product acquired in the Amryt GmbH transaction. The market-based probability chance of success is based on market benchmarks for orphan drugs, was increased to 89% in 2020 (2019: 72%) following the positive results from our Phase 3 EASE trial of Oleogel-S10 earlier in the year. Discount rates of 10% and 16.5%, as applicable, were used in the calculation of the present value of the estimated contractual cash flows for the year ended December 31, 2020 (2019: 10% and 16.5%). Management was required to make certain estimates and assumptions in relation to revenue forecasts, timing of revenues and probability of achievement of commercialization of . However, management notes that, due to issues outside their control (i.e. regulatory requirements and the commercial success of the product), the timing of when such revenue targets may occur may change. Such changes may have a material impact on the assessment of the expected cash flows of the CVRs. Amryt reviews the expected cash flows on a regular basis as the discount on initial recognition is being unwound as financing expenses in the Consolidated Statement of Comprehensive Loss over the life of the obligation. It is reviewed on a quarterly basis and the appropriate finance charge is booked in the Consolidated Statement of Comprehensive Loss on a quarterly basis. The Group received positive top-line data from the Phase 3 EASE trial of Oleogel-S10 in September 2020. The Group expects this to be followed by applications for approval from the FDA and the EMA. The total non-cash finance charge recognized in the Consolidated Statement of Comprehensive Loss for the year ended December 31, 2020 is US$12,004,000 (2019: US$1,511,000; 2018: US$nil). Acquisition of Amryt GmbH (previously “Birken”) Amryt DAC signed a conditional share purchase agreement to acquire Amryt GmbH on October 16, 2015 (“Amryt GmbH SPA”). The Amryt GmbH SPA was completed on April 18, 2016 with Amryt DAC acquiring the entire issued share capital of Amryt GmbH. The consideration included contingent consideration comprising milestone payments and sales royalties as follows: • Milestone payments of: o €10,000,000 on receipt of first marketing approval by the EMA of Episalvan, paid on the completion date (April 18, 2016); o Either (i) €5,000,000 once net ex-factory sales of Episalvan have been at least €100,000 or (ii) if no commercial sales are made within 24 months of EMA first marketing approval (being January 14, 2016), €2,000,000 24 months after receipt of such approval, which was paid in January 2018, and €3,000,000 following the first commercial sale of Episalvan; o €10,000,000 on receipt of marketing approval by the EMA or FDA of a pharmaceutical product containing Betulin as its API for the treatment of EB; o €10,000,000 once net ex-factory sales/net revenue of Oleogel-S10 first exceed €50,000,000 in any calendar year; o €15,000,000 once net ex-factory sales/ net revenue of Oleogel-S10 first exceed €100,000,000 in any calendar year; • Cash consideration of €150,000, due and paid on the completion date (April 18, 2016); and • Royalties of 9% on sales of Oleogel-S10 products for 10 years from first commercial sale. Fair Value Measurement of Contingent Consideration As at December 31, 2020, the fair value of the contingent consideration was estimated to be US$86,906,000 (2019: US$53,048,000). The fair value of the royalty payments was determined using probability weighted revenue forecasts and the fair value of the milestone payments was determined using probability adjusted present values (see Note 24, Fair value measurement and financial risk management The Group received positive top line results from the Phase 3 EASE trial of Oleogel-S10 in September 2020, and the Group expects this to be followed by applications for approval from the FDA and the EMA. These factors have resulted in a change to the probability weighted revenue forecasts and the probability of the adjusted present values which are used in the calculation of the contingent consideration balance and impact the amount being unwound to the Consolidated Statement of Comprehensive Loss. Changes may have a material impact on the assessment of the fair value of the contingent consideration. Amryt reviews the contingent consideration on a regular basis as the probability adjusted fair values are being unwound as financing expenses in the Consolidated Statement of Comprehensive Loss over the life of the obligation. The finance charge is being unwound as a financing expense in the Consolidated Statement of Comprehensive Loss on a quarterly basis. The total non-cash finance charge recognized in the Consolidated Statement of Comprehensive Loss for the year ended December 31, 2020 is US$27,827,000 (2019: US$6,740,000; 2018; US$10,566,000).

Operating loss for the year

Operating loss for the year	12 Months Ended
	Dec. 31, 2020
Operating loss for the year [Abstract]
Operating loss for the year	7. Operating loss for the year Operating loss for the year is stated after charging (crediting): December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Fees payable to the Group’s auditor and their associates 858 611 106 Changes in inventory expensed (excluding fair value step-up) 25,854 11,384 1,700 Amortization of inventory fair value step-up, as restated* 27,617 7,473 — Research and development expenses 27,618 15,827 10,703 Share based payments 4,729 841 821 Pension costs 1,284 769 583 Depreciation of property, plant and equipment 1,297 698 317 Amortization of intangible assets, as restated* 43,168 11,583 50 Operating lease rentals 623 170 300 Foreign exchange gains (2,699 ) (3,750 ) 223 * see note 27

Employees

Employees	12 Months Ended
	Dec. 31, 2020
Employees [Abstract]
Employees	8. Employees Including the directors, the Group’s average number of employees during the year was 174 (2019: 99; 2018: 61). Aggregate remuneration comprised: December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Wages and salaries 32,688 17,268 7,249 Social security costs 3,431 2,037 1,005 Pension costs - employees 1,213 769 583 Directors' remuneration 2,158 2,555 1,565 Shared based payments 4,729 841 821 Total employee costs 44,219 23,470 11,223 The directors of the Company held the following share options over shares of Amryt Pharma plc at December 31, 2020: December 31, 2020 Director Number Exercise price Expiration Date Joseph Wiley 6,437,460 £ 0.76p - £121.50 p November 28, 2024 - November 4, 2026 Raymond T. Stafford 220,000 $ 2.25 July 9, 2027 George P. Hampton, Jr. 220,000 $ 2.25 July 9, 2027 Dr. Alain H. Munoz 220,000 $ 2.25 July 9, 2027 Donald K. Stern 220,000 $ 2.25 July 9, 2027 Dr. Patrick V.J.J. Vink 220,000 $ 2.25 July 9, 2027 Stephen T. Wills 220,000 $ 2.25 July 9, 2027 December 31, 2019 Director Number Exercise price Expiration Date Joseph Wiley 6,437,460 £ 0.76p - £121.50 p November 28, 2024 - November 4, 2026 During the year ended December 31, 2020, a total of 1,320,000 share options were granted to directors of the company. A total of 220,000 share options were granted to each Raymond T. Stafford, George P. Hampton, Jr., Dr. Alain H. Munoz, Donald K. Stern, Dr. Patrick V.J.J. Vink and Stephen T. Wills. No share options were granted to any of the directors in 2018. Further information on the compensation of key management personnel is included in Note 23, Related party transactions

Net finance expense - other

Net finance expense - other	12 Months Ended
	Dec. 31, 2020
Net finance expense - other [Abstract]
Net finance expense - other	9. Net finance expense – other December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Interest on loans 22,003 8,464 1,603 Interest on lease liabilities 335 17 — Charges and fees paid 17 120 20 Interest received (87 ) (92 ) (5 ) Foreign exchange gains (2,699 ) (3,750 ) 223 Total 19,569 4,759 1,841

Tax credit_(charge) on loss on

Tax credit/(charge) on loss on ordinary activities	12 Months Ended
	Dec. 31, 2020
Tax credit on loss ordinary activities [Abstract]
Tax credit on loss ordinary activities	10. Tax credit/(charge) on loss on ordinary activities A corporation tax credit of US$1,332,000 arises in the year ended December 31, 2020 (2019: credit of US$495,000, as restated*; 2018: charge of US$43,000). A reconciliation of the expected tax benefit computed by applying the tax rate applicable in the primary jurisdiction, the Republic of Ireland, to the loss before tax to the actual tax credit is as follows: December 31, 2020 2019 restated* 2018 US$’000 US$’000 US$’000 Loss before tax (105,859 ) (63,493 ) (30,444 ) Tax credit at Irish corporation tax rate of 12.5% (13,232 ) (7,937 ) (3,806 ) Effect of: Movement in unrecognized deferred tax assets 3,624 3,831 4,182 Permanent differences 11,260 6,474 43 Differences in overseas taxation rates (2,984 ) (2,863 ) (376 ) Total tax (credit)/charge on loss on ordinary activities (1,332 ) (495 ) 43 * see note 27 At December 31, 2020, the Group had unutilized net operating losses in the following jurisdictions as follows: December 31, 2020 2019 US$’000 US$’000 Ireland 108,677 53,266 United States 35,043 36,334 Germany 28,288 26,228 United Kingdom 42,893 16,828 Total 214,901 132,656 The deferred tax asset on tax losses of US$38,244,152 (2019: US$25,858,892; 2018: US$14,503,000), which was calculated at corporation tax rates ranging from 12.5% to 32%, has not been recognized due to the uncertainty of the recovery. Tax losses in Ireland, Germany and the UK can be carried forward indefinitely. Due to historical changes in ownership of the U.S. business, the U.S. tax losses carried forward are restricted in how they can be used against future profits of the Group. U.S. losses related to tax periods prior to 2018 can be carried forward for 20 years while losses from 2018 onwards can be carried forward indefinitely. All current and deferred tax related charges are recognized in the Consolidated Statement of Comprehensive Loss.

Loss per share - basic and dilu

Loss per share - basic and diluted	12 Months Ended
	Dec. 31, 2020
Loss per share - basic and diluted [Abstract]
Loss per share - basic and diluted	11. Loss per share - basic and diluted The weighted average number of shares in the loss per share (“LPS”) calculation, reflects the weighted average total actual shares of Amryt Pharma plc in issue at December 31, 2020. Issued share capital - ordinary shares of £0.06 each Number of shares Weighted average shares December 31, 2020 178,801,593 158,591,356 December 31, 2019 154,498,887 75,871,562 December 31, 2018 274,817,283 274,817,283 December 31, 2018, as adjusted 45,802,880 45,802,880 The number of shares in issue at December 31, 2018 has been adjusted to reflect the share consolidation on July 10, 2019, whereby each ordinary shareholder received one ordinary share for every six shares held at that date. The calculation of loss per share is based on the following: December 31, 2020 2019 restated* 2018 Loss after tax attributable to equity holders of the Company (US$’000) (104,527 ) (62,998 ) (30,487 ) Weighted average number of ordinary shares in issue 158,591,356 75,871,562 45,802,880 Fully diluted average number of ordinary shares in issue 158,591,356 75,871,562 45,802,880 Basic and diluted loss per share (US$) (0.66 ) (0.83 ) (0.67 ) * see note 27 Where a loss has occurred, basic and diluted LPS are the same because the outstanding share options and warrants are anti-dilutive. Accordingly, diluted LPS equals the basic LPS. The share options and warrants outstanding as at December 31, 2020 totaled 28,065,710 (2019: 32,023,535; 2018: 7,069,180 as adjusted) and are potentially dilutive.

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
	Dec. 31, 2020
Intangible assets and goodwill [Abstract]
Intangible assets and goodwill	12. Intangible assets and goodwill The following table summarizes the Group’s intangible assets and goodwill: Developed technology - Developed technology - lomitapide In process R&D Other intangible assets Total Goodwill US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2019 — — 60,091 258 60,349 — Additions — — — 74 74 — Acquired assets, as restated* 176,000 123,000 — 374 299,374 19,131 Impairment charge — — (4,670 ) — (4,670 ) — Foreign exchange movement — — (1,160 ) (5 ) (1,165 ) — At December 31, 2019, as restated* 176,000 123,000 54,261 701 353,962 19,131 Additions — — — 372 372 — Acquired assets — — 591 — 591 — Disposals — — — (246 ) (246 ) — Foreign exchange movement — — 5,276 39 5,315 — At December 31, 2020 176,000 123,000 60,128 866 359,994 19,131 Accumulated amortization At January 1, 2019 — — — 52 52 — Amortization charge, as restated* 7,314 4,143 — 126 11,583 — At December 31, 2019, as restated* 7,314 4,143 — 178 11,635 — Amortization charge 27,429 15,537 — 202 43,168 — Accumulated amortization on disposals — — — (246 ) (246 ) — Foreign exchange movement — — — 68 68 — At December 31, 2020 34,743 19,680 — 202 54,625 — Net book value At December 31, 2019, as restated* 168,686 118,857 54,261 523 342,327 19,131 At December 31, 2020 141,257 103,320 60,128 664 305,369 19,131 * see note 27 Developed technology on commercially marketed products In connection with the acquisition of Aegerion in September 2019, the Group acquired developed technology, metreleptin and lomitapide. Refer to Note 2, Accounting policies - critical accounting judgements and key sources of estimation uncertainty The amortization associated with metreleptin and lomitapide is recorded as part of cost of sales. As of December 31, 2020, the estimated amortization expense related to these intangibles for future periods is as follows: Metreleptin Lomitapide Years Ending December 31, US$’000 US$’000 2021 27,429 15,537 2022 27,429 15,537 2023 27,429 15,537 2024 27,429 15,537 2025 27,429 15,537 Thereafter 4,112 25,635 141,257 103,320 In-process R&D On October 12, 2020, Amryt acquired Cala Medical Limited (“Cala Medical”) for a consideration of US$723,000. As a result of the acquisition of Cala Medical the Group recognized in-process R&D costs of US$591,000 as an intangible asset. This is related to the Group’s development project AP104, which is an early-stage drug asset. Cala Medical is focused on the development of a therapeutic enzyme (ScpA) targeting a molecule in the complement pathway, C5a, that mediates immune responses and inflammation. Initial research efforts focused on the use of a modified form of ScpA as part of a medical device used to remove C5a from the circulation of patients suffering from sepsis. Amryt has redirected efforts towards the development of a pharmaceutical agent that may be administered locally or systemically to address multiple other disease areas of interest that may be favorably impacted by inhibition of C5a activity. As a result of the acquisition of Amryt GmbH, in 2016, the Group recognized in-process R&D costs of US$54,268,000 which is related to the Group’s lead development asset, Oleogel-S10. As a result of the acquisition of Som Therapeutics Corp., in 2016, the Group recognized in-process R&D costs of US$4,522,000 as an intangible. This is related to the Group’s development project AP102, which is an early-stage drug asset. AP102 may represent a novel, next generation somatostatin analogue (“SSA”) peptide medicine for patients with rare neuroendocrine diseases, where there is a high unmet medical need, including acromegaly. Acromegaly is a rare endocrine disorder in which the body produces excessive growth hormone, leading to abnormal growth throughout the body over time. In 2019, following the acquisition of Aegerion by the Group, a decision was made not to pursue the development of AP102 and therefore, the Group wrote off this asset, resulting in an impairment charge of US$4,670,000 recognized as other expense during the year ended December 31, 2019. The decision to impair this intangible asset is primarily based on the grounds that the acquisition of Aegerion has been transformational for the Group, as it has now become a global, commercial-stage biopharmaceutical company dedicated to commercializing and developing novel therapeutics to treat patients suffering from serious and life-threatening rare diseases. The Group’s diversified portfolio is comprised of two commercial rare disease products, as well as a development-stage pipeline focused on rare skin diseases. Since the commercial products, lomitapide for the treatment of homozygous familial hypercholesterolemia (“HoFH”), and metreleptin for the treatment of generalized lipodystrophy (“GL”) and partial lipodystrophy (“PL”), have each been sold globally through the Group’s commercial infrastructure for over six years, management believes it is in the best interest of the Group to concentrate resources on these new development pipeline activities which will better complement the existing commercial products. The Group may look to partner AP102 in the long-term future but in the short and medium term, the Group will continue to concentrate on Oleogel-S10, AP103 and expansion opportunities for the existing commercial products. Other intangible assets Other intangible assets include website costs and the Group’s computer software and hardware. The amortization associated with computer software, hardware and website costs is recorded in both SG&A and R&D expenses. These assets are stated at cost and amortized using the straight-line method based on the estimated economic lives, ranging from 3 - 10 years. Goodwill During 2019, the Group completed the acquisition of Aegerion, which resulted in aggregate goodwill of US$19,131,000, as restated (See Note 27, Restatement of prior year comparatives , Business combinations and asset acquisitions Impairment The Group reviews the carrying amount of intangible assets on an annual basis or when there is a triggering event that may be an indication of possible impairment. The Group conducts an impairment review by determining recoverable amounts from value in use calculations. The recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. Impairment indications include events causing significant changes in any of the underlying assumptions used in the income approach utilized in valuing intangible assets. The key assumptions are the probability of success; the discount factor; the timing of future revenue flows; market penetration and peak sales assumptions; and expenditures required to complete development. These cash flows are projected forward to the year 2032 using projected revenue and cost growth to determine the basis for an annuity-based terminal values. The terminal values are used in the value in use calculation. The value in use represents the present value of the future cash flows, including the terminal value, discounted at a rate that is considered appropriate for the Group’s size and structure. The key assumptions employed in arriving at the estimates of future cash flows are subjective and include projected EBITDA, an orphan drug market-based probability chance of success, net cash flows, discount rates and the duration of the discounted cash flow model. The assumptions and estimates used were derived from a combination of internal and external factors based on historical experience. The pre-tax discount rate used in 2020 and 2019 was 14.4% and 16.5%, respectively. The value-in-use calculation is subject to significant estimation, uncertainty and accounting judgements and key sensitivities arise in the following areas: • In the event that there was a variation of 10% in the assumed level of future growth in revenues, which would, in management’s view, represent a reasonably likely range of outcomes, this variation would not result in an impairment loss at December 31, 2020. • In the event there was a 5% increase in the discount rate used in the value in use model which would in management’s view represent a reasonably likely range of outcomes, this variation would not result in an impairment loss at December 31, 2020. Goodwill is subject to impairment testing on an annual basis. The recoverable amount of the Group’s CGU is determined based on a value-in-use computation. The Group’s value-in-use calculations included the cash flow projections based on the 2021 budget which has been approved by the Board of Directors and the Group’s strategic plan for a further three years using projected revenue growth rates of between 10% - 33% and cost growth rates of between -4% and 38%. At the end of the four-year forecast period, the terminal value, based on a long-term growth rate of 2%, was used in the value-in-use calculations. The value-in-use represents the present value of the future cash flows, including the terminal value, discounted at a rate appropriate to the Group. The key assumptions employed in arriving at the estimates of future cash flows are subjective and include projected EBITDA, net cash flows, discount rates and the duration of the discounted cash flow model. The Group have used a discount rate of 14.4% (2019: 16.5%) which we believe is a realistic estimate for the Group as well as the Group’s risk profile. The 2020 annual impairment testing process resulted in no impairment for the year ended December 31, 2020 (2019: nil).

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2020
Property, plant and equipment [Abstract]
Property, plant and equipment	13. Property, plant and equipment Property Plant and Machinery Office Equipment Right-of- use assets Total US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2019 386 1,039 421 — 1,846 Additions 6 253 167 152 578 Impact of IFRS 16 — — — 874 874 Acquired Assets — 276 — 924 1,200 Disposals — (114 ) (32 ) — (146 ) Foreign exchange movement (9 ) (22 ) (9 ) 50 10 At December 31, 2019 383 1,432 547 2,000 4,362 Additions 38 527 938 4,420 5,923 Disposals — — (372 ) (378 ) (750 ) Foreign exchange movement 38 93 165 140 436 At December 31, 2020 459 2,052 1,278 6,182 9,971 Accumulated amortization — At January 1, 2019 269 319 160 — 748 Depreciation charge 90 162 64 382 698 Depreciation charge on disposals — (71 ) (32 ) — (103 ) Foreign exchange movement (6 ) (6 ) (5 ) — (17 ) At December 31, 2019 353 404 187 382 1,326 Depreciation charge 15 134 209 939 1,297 Depreciation charge on disposals — — (239 ) (129 ) (368 ) Foreign exchange movement 35 37 11 59 142 At December 31, 2020 403 575 168 1,251 2,397 Net book value At December 31, 2019 30 1,028 360 1,618 3,036 At December 31, 2020 56 1,477 1,110 4,931 7,574

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2020
Trade and other receivables [Abstract]
Trade and other receivables	14. Trade and other receivables December 31, 2020 2019 restated* US$’000 US$’000 Trade receivables 33,057 28,607 Accrued income and other debtors 8,423 5,493 VAT recoverable 1,705 1,400 Trade and other receivables 43,185 35,500 * see note 27 Trade receivables at December 31, 2020 includes US$1,186,000 (2019: US$752,000) which is due greater than 120 days. No impairment is considered necessary. The December 31, 2020 accrued income and other debtors balance includes US$287,000 (2019: US$857,000) in relation to prepaid Phase 3 clinical trial costs.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Inventories	15. Inventories December 31, 2020 2019 restated* US$’000 US$’000 Raw materials 25,462 20,043 Work in progress 3,903 2,489 Finished goods 11,627 35,468 Inventories 40,992 58,000 * see note 27 In 2020, a total of US$25,854,000 (2019: US$11,384,000) of inventories was included in the profit or loss as an expense (excluding the fair value step-up). The fair value of net inventory acquired as part of the acquisition of Aegerion on September 24, 2019 amounted to US$57,441,000, as restated (See Note 27, Restatement of prior year comparatives Restatement of prior year comparatives Restatement of prior year comparatives Restatement of prior year comparatives All inventory was reviewed at year end and no impairment was deemed necessary.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2020
Cash and cash equivalents [Abstract]
Cash and cash equivalents	16. Cash and cash equivalents December 31, 2020 2019 US$’000 US$’000 Cash at bank available on demand 118,575 65,197 Restricted cash 223 2,032 Total cash and cash equivalents 118,798 67,229 Cash and cash equivalents include cash at bank available on demand and restricted cash. At December 31, 2020 and December 31, 2019, there was US$223,000 and US$2,032,000 of restricted cash, respectively. The balance at December 31, 2020 includes a deposit on a company credit card facility for an amount of US$150,000 (December 31, 2019: US$150,000). Of the US$2,032,000 held in restricted cash at December 31, 2019, $1,069,000 was in an escrow account, which was set-up in accordance with Aegerion’s bankruptcy plan as approved by the U.S. Bankruptcy Court, and it was fully utilized to pay the costs associated with the bankruptcy process. Additionally, there was US$73,000 held by a third-party distributor at December 31, 2020 (December 31, 2019: US$813,000).

Share capital and reserves

Share capital and reserves	12 Months Ended
	Dec. 31, 2020
Share capital and reserves [Abstract]
Share capital and reserves	17. Share capital and reserves Details of the number of issued ordinary shares with a nominal value of Sterling 6 pence (2019: 6 pence) each are in the table below. Ordinary shares Treasury shares Deferred shares 2020 2019 2020 2019 2020 2019 At 1 January 154,498,887 274,817,283 4,864,656 — — 43,171,134 Share consolidation in 2019 — (229,014,401 ) — — — (43,171,134 ) Issue of shares in exchange for warrants 8,229,753 1,645,105 — — — — Issue of shares in equity fund raises 16,000,000 34,888,133 — — — — Issue of shares in consideration of Aegerion Acquisition — 77,027,423 — — — — Issue of treasury shares for share options exercised 72,953 — (72,953 ) — — — Treasury shares acquired in consideration for additional warrants — (4,864,656 ) — 4,864,656 — — At December 31 178,801,593 154,498,887 4,791,703 4,864,656 — — The components of equity are detailed in the Consolidated Statement of Changes in Equity and described in more detail below. The total number of ordinary shares issued at December 31, 2020 of 183,593,296 (2019: 159,363,543), includes treasury shares of 4,791,703 (2019: 4,864,656). In December 2020, the Company issued 3,200,000 American Deposit Shares (“ADSs”), each representing five ordinary shares, as part of a US$40,000,000 private placement equity raise to existing and new shareholders. The Company issued 4,000,000 and 4,229,753 ordinary shares on July 15, 2020 and September 22, 2020, respectively, in exchange for certain warrants. On December 27, 2019, the Company issued 1,645,105 shares to certain shareholders in consideration of warrants. On September 24, 2019, the following equity issuances were conducted: • 77,027,423 ordinary shares and 8,065,000 warrants for a consideration of US$152,615,000 were issued as part of the Aegerion acquisition whereby the company acquired the entire share capital of Aegerion. • 27,541,944 ordinary shares and 5,911,722 warrants were issued as part of a US$60,000,000 fund raising. In an US$8,000,000 equity raise, the Company issued 7,346,189 ordinary shares, 4,580,288 shares in August 2019 and 2,765,901 shares in September 2019. In July 2019, the Company repurchased all of the 43,171,134 Deferred Ordinary Shares for an aggregate consideration of £0.01 and the Deferred Shares were immediately cancelled. Simultaneously the Company allotted four additional ordinary shares of par value £0.01 each in the capital of the Company, in connection with a 6 to 1 consolidation of the Company’s share capital. Share Capital Share capital represents the cumulative par value arising upon issue of ordinary shares of Sterling 6 pence each. The ordinary shares have the right to receive notice of, attend and vote at general meetings and participate in the profits of the Company. Share Premium Share premium represents the consideration that has been received in excess of the nominal value on issue of share capital net of issue costs and transfers to distributable reserves. Warrant The warrant reserve represents zero cost warrants issued as part of the equity raise on September 24, 2019 net of issue costs apportioned to warrants issued and additional warrants issued to certain shareholders on November 14, 2019. Each warrant entitles the holder to subscribe for one ordinary share at zero cost. The Company issued 4,000,000 and 4,229,753 ordinary shares on July 15, 2020 and September 22, 2020, respectively, in exchange for certain warrants. On December 27, 2019, the company issued 1,645,105 ordinary shares in consideration for certain warrants. Treasury On November 14, 2019, the Company repurchased a combined 4,864,656 ordinary shares from certain shareholders. In exchange for the ordinary shares, these shareholders were issued an equivalent number of zero cost warrants. These ordinary shares are now held as treasury shares. In October 2020, the Company issued 72,953 ordinary shares from treasury shares following the exercise of share options. Share based payment reserve Share based payment reserve relates to the charge for share based payments in accordance with IFRS 2. Merger reserve The merger reserve was created on the acquisition of Amryt DAC by Amryt Pharma plc in April 2016. Ordinary shares in Amryt Pharma plc were issued to acquire the entire issued share capital of Amryt DAC. Under section 612 of the UK Companies Act 2006, the premium on these shares has been included in a merger reserve. Reverse acquisition reserve The reverse acquisition reserve arose during the period ended December 31, 2016 in respect of the reverse acquisition of Amryt Pharma plc by Amryt DAC. Since the shareholders of Amryt DAC became the majority shareholders of the enlarged Group, the acquisition is accounted for as though there is a continuation of Amryt DAC’s financial statements. The reverse acquisition reserve is created to maintain the equity structure of Amryt Pharma plc in compliance with UK company law. Equity component of convertible notes The equity component of convertible notes represents the equity component of the US$125,000,000 convertible debt and is measured by determining the residual of the fair value of the instrument less the estimated fair value of the liability component. The equity component is recognized in equity and is not subsequently remeasured. Other distributable reserves Other distributable reserves comprise the following: • Distribution of the share premium amount on November 6, 2019 of US$268,505,000. By special resolution of the Company duly passed on September 23, 2019, in accordance with section 283 of the UK Companies Act 2006, it was resolved that the entire amount outstanding to the credit of the share premium account and capital redemption reserve of the Company be cancelled. The reduction in capital, amounting to US$268,505,000, representing the entire amount of share premium at that time, was approved by the High Court of Justice of England and Wales on November 5, 2019. • A deemed distribution of US$47,902,000 arising from the issuance of CVRs. • A deemed distribution of US$2,969,000 arising from the scheme of arrangement in September 2019 whereby Amryt Pharma plc, which was incorporated in July 2019, became a 100% shareholder of Amryt Pharma Holdings Limited (formerly named Amryt Pharma plc) (the “Acquisition of subsidiary without a change of control”). Currency translation reserve The currency translation reserve arises on the retranslation of non-U.S. dollar denominated foreign subsidiaries. Accumulated deficit Accumulated deficit represents losses accumulated in previous periods and the current year.

Deferred tax liability

Deferred tax liability	12 Months Ended
	Dec. 31, 2020
Deferred tax liability [Abstract]
Deferred tax liability	18. Deferred tax liability Total US$’000 At January 1, 2019 6,161 Net movement during the year, as restated* 986 At December 31, 2019, as restated* 7,147 Net movement during the year (535 ) At December 31, 2020 6,612 * see note 27 A deferred tax liability arose in 2016 on the acquisition of Amryt GmbH. An intangible asset was recognized in relation to in process R&D. As the intangible asset only arises on consolidation and there may not be tax deductions available on sale, its tax base is nil. When the intangible asset is amortized the tax difference will be reduced and the movement in the deferred tax liability will be recognized in profit or loss. The in-process R&D is currently not being amortized and as a result the deferred tax liability in relation to the Birken acquisition continues to be in place. As a Euro denominated liability, FX movements resulted in the deferred tax liability increasing by US$583,000 in the year. Separately, a deferred tax liability was recognized in 2019 in connection with the acquisition of Aegerion Pharmaceuticals, Inc. (see Note 6, Business combinations and asset acquisitions

Long term loan

Long term loan	12 Months Ended
	Dec. 31, 2020
Long term loan [Abstract]
Long term loan	19. Long term loan December 31, 2020 2019 US$’000 US$’000 Long term loan principal 88,037 82,456 Unamortized debt issuance costs (735 ) (846 ) Long term loan 87,302 81,610 As part of the acquisition of Aegerion on September 24, 2019, Aegerion entered into a new U.S. dollar denominated US$81,021,000 secured term loan debt facility (“Term Loan”) with various lenders. The Term Loan is made up of a US$54,469,000 loan that was in place prior to the acquisition which was refinanced as part of the acquisition and a US$26,552,000 additional loan that was drawn down on September 24, 2019. The Term Loan has a five-year term from the date of the draw down, September 24, 2019 and matures on September 24, 2024. Under the Term Loan, interest will be payable at the option of the Group at the rate of 11% per annum paid in cash on a quarterly basis or at a rate of 6.5% paid in cash plus 6.5% paid in kind that will be paid when the principal is repaid, which rolls up and is included in the principal balance outstanding, on a quarterly basis. Unpaid accrued interest of US$1,439,000 as at December 31, 2020 is recognized in current liabilities with trade and other payables (2019: US$nil). In connection with the Term Loan, the Group incurred approximately US$870,000 of debt issuance costs, which primarily consisted of underwriting, legal and other professional fees. These costs are being amortized over the expected life of the loan using the effective interest method. The Term Loan is The Term Loan agreement includes affirmative and negative covenants, including prohibitions on the incurrence of additional indebtedness, granting of liens, certain asset dispositions, investments, and restricted payments, in each case, subject to certain exceptions set forth in the Loan Agreement. The Term Loan agreement also includes customary events of default for a transaction of this type and includes (i) a cross-default to the occurrence of any event of default under material indebtedness of Aegerion and certain subsidiaries of the Group and Amryt, including the convertible notes, and (ii) Amryt or any of its subsidiaries being subject to bankruptcy or other insolvency proceedings. Upon the occurrence of an event of default, the lenders may declare all of the outstanding Term Loan and other obligations under the Term Loan agreement to be immediately due and payable and exercise all rights and remedies available to the lenders under the Term Loan agreement and related documentation. There have been no events of default or breaches of the covenants occurring for the year ended December 31, 2020 (2019: no events). Total US$’000 Changes in long term loans from financing activities: At January 1, 2020 81,610 Cash-flows Proceeds from loans and borrowings — Repayment of loans and borrowings — Liability related Paid in kind interest 5,585 Amortization of debt costs 107 Accrued interest 1,439 At December 31, 2020 88,741

Convertible notes

Convertible notes	12 Months Ended
	Dec. 31, 2020
Convertible notes [Abstract]
Convertible notes	20. Convertible notes Total US$’000 At January 1, 2019 — Issuance of convertible notes 125,000 Amount classified as equity (29,210 ) Accreted interest 1,066 At December 31, 2019 96,856 Accreted interest 4,230 At December 31, 2020 101,086 As part of the acquisition, Aegerion issued convertible notes with an aggregate principal amount of US$125,000,000 to Aegerion creditors. Refer to Note 23, Related party transactions The convertible notes are senior unsecured obligations and bear interest at a rate of 5.0% per year, payable semi-annually in arrears on April 1 and October 1 of each year, beginning on April 1, 2020. The convertible notes will mature on April 1, 2025, unless earlier repurchased or converted. The convertible notes are convertible into Amryt’s ordinary shares at a conversion rate of 386.75 ordinary shares per US$1,000 principal amount of the convertible notes. If the holders elect to convert the convertible notes, Aegerion can settle the conversion of the convertible notes through payment or delivery of cash, common shares, or a combination of cash and common shares, at its discretion. As a result of the conversion feature in the convertible notes, the convertible notes were assessed to have both a debt and an equity component. The two components were assessed separately and classified as a financial liability and equity instrument. The financial liability component was measured at fair value based on the discounted cash flows expected over the expected term of the notes using a discount rate based on a market interest rate that a similar debt instrument without a conversion feature would be subject to. Refer to Note 17, Share capital and reserves From September 24, 2019 until the close of business on the second scheduled trading day immediately preceding the maturity date, holders may convert all or any portion of their convertible notes, in multiples of US$1,000 principal amount, at the option of the holder. The indenture does not contain any financial covenants or restrict the Group’s ability to repurchase securities, pay dividends or make restricted payments in the event of a transaction that substantially increases the Group’s level of indebtedness in certain circumstances. The indenture contains customary terms and covenants and events of default. If an event of default (other than certain events of bankruptcy, insolvency or reorganization involving Aegerion, Amryt and certain subsidiaries of the Group) occurs and is continuing, the trustee by notice to Aegerion, or the holders of at least 25% in principal amount of the outstanding convertible notes by written notice to Aegerion and the trustee, may declare 100% of the principal of and accrued and unpaid interest, if any, on all of the convertible notes to be due and payable. Upon such a declaration of acceleration, such principal and accrued and unpaid interest, if any, will be due and payable immediately. Upon the occurrence of certain events of bankruptcy, insolvency or reorganization involving Aegerion, 100% of the principal and accrued and unpaid interest, if any, on the convertible notes will become due and payable automatically. Notwithstanding the foregoing, the indenture provides that, upon Aegerion’s election, and for up to 180 days, the sole remedy for an event of default relating to certain failures by Aegerion to comply with certain reporting covenants in the indenture consists exclusively of the right to receive additional interest on the convertible notes. There have been no events of default or breaches of the covenants occurring for the year ended December 31, 2020 (2019: no events).

Trade and other payables

Trade and other payables	12 Months Ended
	Dec. 31, 2020
Trade and other payables [Abstract]
Trade and other payables	21. Trade and other payables December 31, 2020 2019 restated* US$’000 US$’000 Trade payables 23,595 22,489 Accrued expenses 65,705 55,066 Social security costs and other taxes 936 796 Trade and other payables 90,236 78,351 * see note 27 The accruals mainly consist of costs related to government revenue rebates due within one year, convertible note interest, term loan interest, royalty expenses, restructuring costs, clinical and R&D activities.

Provisions and other liabilitie

Provisions and other liabilities	12 Months Ended
	Dec. 31, 2020
Provisions and other liabilities [Abstract]
Provisions and other liabilities	22. Provisions and other liabilities December 31, 2020 2019 restated* US$’000 US$’000 Non-current liabilities Provisions and other liabilities 21,382 3,910 Leases due greater than 1 year 4,569 1,053 25,951 4,963 Current liabilities Provisions and other liabilities 9,976 23,304 Leases due less than 1 year 963 571 10,939 23,875 Total provisions and other liabilities 36,890 28,838 * see note 27 Refer to Note 25, Commitments and contingencies The Group leases various offices, equipment, vehicles and a production facility. During the period ended December 31, 2020 there were two new office leases entered into in the Group, the details of which are outlined below. In February 2020, the Group entered an 8-year term lease for its U.S. operational office, located in Boston, Massachusetts (the “Boston lease”). The lease commenced in June 2020 and the aggregate lease payment over the lease term is approximately US$2,100,000. On initial recognition, the right-of-use asset associated with the Boston lease was US$1,381,000, which was recorded in property, plant and equipment and the corresponding lease liabilities of the same amount were recorded in current provisions and other liabilities and non-current provisions and other liabilities, being US$148,000 and US$1,233,000, respectively. In June 2020, the Group entered a 20-year term lease for its headquarters, located in Dublin, Ireland (the “Dublin lease”). The lease commenced in June 2020 and the aggregate lease payments over the non-cancellable lease term is approximately US$5,420,000. On initial recognition, the right-of-use asset associated with the Dublin lease was US$2,965,000, which was recorded in property, plant and equipment and the corresponding lease liabilities of the same amount were recorded in current provisions and other liabilities and non-current provisions and other liabilities, being US$110,000 and US$2,855,000, respectively. The right-of-use assets associated with the Dublin and Boston leases represent the Group’s right to use the underlying assets during the respective lease term and the related lease liabilities represent the Group’s obligation to make lease payments arising from the leases. Both the right-of-use assets and the corresponding liabilities are recognized at the commencement date of the leases based upon the present value of lease payments over the lease term. As the Group’s leases do not provide an implicit rate, when determining the lease liabilities, the Group estimated the incremental borrowing rate with reference to the interest rate from the Term Loan entered in September 2019. The Dublin and Boston leases do not contain purchase options. The Boston lease contains renewal options that can be exercised at the discretion of the Group, and the Group only includes renewal option in the lease term when it is reasonably certain to exercise such option. The Dublin lease includes a termination option that can be exercised at the discretion of the Group on the 12th anniversary of the lease commencement date. The lease term includes the period up to the termination option date where it is reasonably certain that the option will not be taken.

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2020
Related party transactions [Abstract]
Related party transactions	23. Related party transactions Compensation of key management personnel of the Group At December 31, 2020 the key management personnel of the Group were made up of two key personnel, the executive director, Joe Wiley and the Chief Financial Officer and Chief Operating Officer, Rory Nealon. Rory Nealon was an executive director of the Company in 2018 and resigned from this position on September 24, 2019. Compensation for the years ended December 31, 2020 and December 31, 2019 of these personnel is detailed below: December 31, 2020 2019 US$’000 US$’000 Short-term employee benefits 1,409 1,049 Performance related bonus 1,122 1,286 Post-employment benefits 119 86 Share-based compensation benefits 2,895 510 Total compensation 5,545 2,931 Shares The Chairman, Ray Stafford, purchased 918,273 and 300,100 Amryt ordinary shares as part of the interim fundraise in August 2019 and in March 2021, respectively. The executive director, Joe Wiley purchased 7,999 shares on the open market in January 2020. Agreements with principal shareholders Long term loan On September 24, 2019, the Group entered into a long term loan. Proceeds from the long term loan were used to refinance Aegerion’s existing secured bridge loan in the principal amount of approximately US$50,000,000 (in principal) held by certain funds managed by Athyrium Capital Management, LP and Highbridge Capital Management, LLC, respectively. Further information on the terms of the long term loan is included in Note 19, Long term loan Convertible notes On September 24, 2019, the Company issued US$125,000,000 aggregate principal amount of convertible notes due 2025 to certain creditors of Aegerion. The convertible notes bear interest at a rate of 5% per annum, payable in cash semi-annually. The convertible notes will mature approximately five and a half years after issuance, unless earlier repurchased, redeemed or converted. Further information on the terms of the convertible notes is included in Note 20, Convertible notes Zero Cost Warrants The Company agreed, for certain Aegerion creditors who wished to restrict their percentage share interest in Amryt’s issued share capital, to issue to the relevant Aegerion creditor, as an alternative to Amryt ordinary shares, an equivalent number of new zero cost warrants to subscribe for Amryt ordinary shares to be constituted on the terms of the zero cost warrant. The relevant Aegerion creditors are entitled at any time to exercise the zero cost warrants, at which point in time the Company would issue to that Aegerion creditor the relevant number of fully paid ordinary shares in return for the exercise of the zero cost warrants. On September 24, 2019, certain of Aegerion’s creditors elected to receive 8,065,000 zero cost warrants to subscribe for Amryt ordinary shares as consideration for the acquisition. Separately 5,911,722 warrants were issued to investors in connection with the US$60,000,000 equity raise. On November 14, 2019, the Company repurchased a combined 4,864,656 ordinary shares from Highbridge Tactical Master Fund L.P., Highbridge SCF Special Situations SPV, L.P. and Nineteen77 Global Multi Strategy Alpha Master Limited. In exchange for the ordinary shares, these institutions were issued an equivalent number of zero cost warrants. Each warrant entitles the holder to subscribe for one ordinary share at zero cost. These ordinary shares are now held as treasury shares. On December 19, 2019, Highbridge MSF International Ltd exercised 1,645,105 zero cost warrants in exchange for 1,645,105 ordinary shares. In July 2020, Highbridge Tactical Master Fund L.P. exercised 4,000,000 zero cost warrants in exchange for 4,000,000 ordinary shares. In September 2020, Nineteen77 Global Multi Strategy Alpha Master Limited exercised 4,229,753 zero cost warrants in exchange for 4,229,753 ordinary shares.

Fair value measurement and fina

Fair value measurement and financial risk management	12 Months Ended
	Dec. 31, 2020
Fair value measurement and financial risk management [Abstract]
Fair value measurement and financial risk management	24. Fair value measurement and financial risk management Categories of financial instruments December 31, 2020 2019 restated* US$’000 US$’000 Financial assets (all at amortized cost): Cash and cash equivalents 118,798 67,229 Trade receivables 33,057 28,607 Total financial assets 151,855 95,836 Financial liabilities: At amortized cost Trade payables and accrued expenses 89,300 77,555 Lease liabilities 5,532 1,624 Other liabilities 25,358 19,457 Convertible notes 101,086 96,856 Long term loan 87,302 81,610 Contingent value rights 61,417 49,413 At fair value Contingent consideration 86,906 53,048 Total financial liabilities 456,901 379,563 Net (305,046 ) (283,727 ) * see note 27 Financial instruments evaluated at fair value can be classified according to the following valuation hierarchy, which reflects the extent to which the fair value is observable: • Level 1: fair value evaluations using prices listed on active markets (not adjusted) of identical assets or liabilities. • Level 2: fair value evaluations using input data for the asset or liability that are either directly observable (as prices) or indirectly observable (derived from prices), but which do not constitute listed prices pursuant to Level 1. • Level 3: fair value evaluations using input data for the asset or liability that are not based on observable market data (unobservable input data). The contingent consideration has been valued using Level 3. The contingent consideration comprises: • Contingent consideration relating to the acquisition of Amryt GmbH (see Note 6, Business combinations and asset acquisitions Impact of key unobservable input data • An increase of 10% in estimated revenue forecasts would result in an increase to the fair value of US$6,079,000. A decrease would have the opposite effect. • A 5% increase in the discount factor used would result in a decrease to the fair value of US$15,656,000. A decrease of 5% would result in an increase to the fair value of US$20,965,000. • A six-month delay in the launch date for Oleogel-S10 would result in a decrease to the fair value of US$8,667,000. Policies and Objectives The Group’s operations expose it to some financial risks arising from its use of financial instruments, the most significant ones being liquidity, market risk and credit risk. The Board of Directors is responsible for the Group and Company’s risk management policies and whilst retaining responsibility for them it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group’s finance function. The main policies for managing these risks are as follows: Liquidity risk The Group is not subject to any externally imposed capital requirement. Accordingly, the Group’s objectives are to safeguard the ability to continue as a going concern in order to provide returns for shareholders and benefits to other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. Working capital forecasts are prepared to ensure the Group has sufficient funds to complete contracted work commitments. The following table shows the maturity profile of financial liabilities of the Group: December 31, 2020 Carrying amount Contractual cash flows 6 months or less 6 months - 12 months 1-2 years 2-5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Trade payables and accrued expenses 89,300 89,300 89,300 — — — — 89,300 Lease liabilities 5,532 8,820 525 525 1,096 2,676 3,998 8,820 Other liabilities 25,358 25,375 3,993 — 21,382 — — 25,375 Long term loan 87,302 136,723 2,901 3,046 6,349 124,427 — 136,723 Convertible notes 101,086 153,125 3,125 3,125 6,250 140,625 — 153,125 Contingent consideration and contingent value rights** 148,323 127,991 — 62,283 — 65,708 — 127,991 456,901 541,334 99,844 68,979 35,077 333,436 3,998 541,334 ** Contingent consideration contractual cash flows do not include royalty payments due to be paid by Amryt, which are dependent on sales of Oleogel-S10 products. The carrying amount of contingent consideration is recorded at fair value, which incorporates the estimated royalty payments on sales of Oleogel-S10 products. December 31, 2019 Carrying amount Contractual cash flows 6 months or less 6 months - 12 months 1-2 years 2-5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Trade payables and accrued expenses, as restated* 77,555 77,555 77,555 — — — — 77,555 Lease liabilities 1,624 2,048 484 485 601 458 20 2,048 Other liabilities, as restated* 19,457 19,650 7,584 8,138 3,928 — — 19,650 Long term loan 81,610 142,308 2,732 2,853 5,947 130,776 — 142,308 Convertible notes 96,856 159,497 3,247 3,125 6,250 18,750 128,125 159,497 Contingent consideration and contingent value rights** 102,461 127,557 — — 50,000 49,559 27,998 127,557 379,563 528,615 91,602 14,601 66,726 199,543 156,143 528,615 * see note 27 ** Contingent consideration contractual cash flows do not include royalty payments due to be paid by Amryt, which are dependent on sales of Oleogel-S10 products. The carrying amount of contingent consideration is recorded at fair value, which incorporates the estimated royalty payments on sales of Oleogel-S10 products. Capital management The Group considers its capital to be its ordinary share capital, share premium, other reserves and accumulated deficit. The Group manages its capital to ensure that entities within the Group will be able to continue individually as going concerns, while maximizing the return to shareholders through the optimization of debt and equity balances. The Group manages its capital structure and makes adjustments to it, in the light of changes in economic conditions. To maintain or adjust its capital structure, the Group may adjust or issue new shares or raise debt. On a regular basis, management receives financial and operational performance reports that enable continuous management of assets, liabilities and liquidity. No changes were made in the objectives, policies or processes during the years ended December 31, 2020 and December 31, 2019. Market risk Market risk arises from the use of interest-bearing financial instruments and represents the risk that future cash flows of a financial instrument will fluctuate as a result of changes in interest rates. It is the Group’s policy to ensure that significant contracts are entered into in its functional currency whenever possible and to maintain the majority of cash balances in the functional currency of the Company. The Group considers this policy minimizes any unnecessary foreign exchange exposure. In order to monitor the continuing effectiveness of this policy, the Board of Directors reviews the currency profile of cash balances and managements accounts. It is the Group’s policy to enter into long term borrowings at fixed rates of interest where possible to reduce the Group’s exposure to cash flow interest rate risk. During the years ended December 31, 2020 and December 31, 2019, the long term borrowings of the Group were subject to fixed rates of interest. During the year 2020, the Group earned interest on its interest-bearing financial assets at rates between 0% and 1%. The effect of a 1% change in interest rates obtainable during the year on cash and on short-term deposits would be to increase or decrease the Group loss before tax by US$174,000 (2019: US$71,000). In addition to cash balances maintained in US$, the Group had balances in £ and € amongst others at year-end. A theoretical 10% adverse movement in the year end €:US$ exchange rate would lead to an increase in the Group loss before tax by US$2,228,000 with a corresponding reduction in the Group loss before tax with a 10% favorable movement. A theoretical 10% adverse movement in £:US$ exchange rates would lead to an increase in the Group loss before tax by US$120,000 with a corresponding reduction in the Group loss before tax with a 10% favorable movement. Credit risk The Group has no significant concentrations of credit risk. Exposure to credit risk is monitored on an ongoing basis. If necessary, the Group maintains specific provisions for potential credit losses. To date there has been no requirement for such provisions. The Group maintains cash and cash equivalents with various financial institutions. The Group performs regular and detailed evaluations of these financial institutions to assess their relative credit standing. The carrying amount reported in the balance sheet for cash and cash equivalents approximate their fair value. Credit risk is the risk that the counterparty will default on its contractual obligations resulting in financial loss. Credit risk arises from cash and cash equivalents and from exposure via deposits with the Group’s bankers. For cash and cash equivalents, the Group only uses recognized banks with high credit ratings. Credit risk related to customers is managed through risk assessment procedures, through assessment of credit quality, taking into account the financial position of the customer, past experience and other factors. The compliance with credit terms is monitored on a regular basis by management. Credit terms may vary from one month to several months depending on the region and customer. The major customers contribute to 42% of the total trade receivables of the group outstanding as at December 31, 2020 (2019: 44%). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Group assesses ECL based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and contingencies [Abstract]
Commitments and contingencies	25. Commitments and contingencies Contingent consideration and contingent value rights See Note 6, Business combinations and asset acquisitions License Agreements In connection with metreleptin, the Group has license agreements for the exclusive license and patents for the use of metreleptin to develop, manufacture and commercialize a preparation containing metreleptin. Under the license agreements the Group is required to make royalty payments on net sales on a country-by-country basis. During the year ended December 31, 2020, following the Aegerion acquisition on September 24, 2019, the Group recorded aggregate royalty expenses to third parties of US$20,492,000 (2019: US$5,104,000: 2018: US$nil). The Group holds a license agreement for the exclusive, worldwide license of certain know-how and a range of patent rights applicable to lomitapide. The Group is obligated to use commercially reasonable efforts to develop, commercialize, market and sell at least one product covered by the licensed patent right, such as lomitapide. Additionally, the Group is required to make royalty payments on net sales of products. During the year ended December 31, 2020, following the Aegerion acquisition on September 24, 2019, the Group recorded aggregate royalty expenses to third parties of US$2,026,000 (2019: US$803,000: 2018: US$nil). The Group entered into a license agreement for the exclusive, worldwide license to the patent rights for a novel polymer-based topical gene therapy delivery platform for potential use in the treatment of rare genetic diseases. The first product candidate utilizing this platform, AP103, is currently in preclinical development for the treatment of recessive dystrophic EB, a subset of severe EB. Under the license agreement Amryt is required to pay milestone payments and, upon the sale of product, royalty payments on net sales of products. The Group entered into a license agreement for the non-exclusive, worldwide license to the patent rights for the design and development of gene coded therapy vectors and methods for making such vectors, in order for Amryt to develop and commercialize its genetic encoded therapies relating to AP103. Under this agreement Amryt is required to make milestone payments and royalty payments on net sales of products. The Group is party to a license agreement for the exclusive license of certain know-how and a range of patent rights in order for Amryt to develop and commercialize its genetic encoded therapies relating to AP104. Under this agreement Amryt is required to make royalty payments on net sales of products. Legal matters Prior to the acquisition of Aegerion by Amryt, Aegerion entered into settlement agreements with governmental entities including the Department of Justice (“DOJ”) and the FDA in connection with Juxtapid investigations. The settlement agreements require Aegerion to pay specified fines and engage in regulatory compliance efforts. Subsequent to the acquisition, Aegerion made US$19,108,000 of settlement payments, including interest. The settlements remaining to be paid are due for payment in Q1 2021 and the amount totaling US$3,976,000 is recognized in Other liabilities as a current liability (2019: US$15,547,000). There is no non-current liability at December 31, 2020 (2019: US$3,910,000). Other matters The Group recognizes a liability for legal contingencies when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss. The Group reviews these accruals and adjusts them to reflect ongoing negotiations, settlements, rulings, advice of legal counsel and other relevant information. To the extent new information is obtained and the Group’s views on the probable outcomes of claims, suits, assessments, investigations or legal proceedings change, changes in the Group’s liability accrual would be recorded in the period in which such determination is made. At December 31, 2020 the Group had recognized liabilities of US$6,000,000 in relation to ongoing legal matters (2019 US$7,757,000, as restated, see Note 27, Restatement of prior year comparatives The Group has a liability for revenue rebates due on Myalepta sales in a country in the EMEA region from agreeing a reimbursement price with the government authorities resulting in a one-off payment related to sales to date. The Group has recognized a liability of US$21,382,000 as at December 31, 2020, and the final payment is due to be paid to the authorities in July 2022. Lease commitments The Group had no finance lease commitments in 2020 (2019: nil). See Note 24, Fair value measurement and financial risk management

Investment in subsidiaries

Investment in subsidiaries	12 Months Ended
	Dec. 31, 2020
Investment in subsidiaries [Abstract]
Investment in subsidiaries	26. Investment in subsidiaries List of subsidiary companies: Subsidiary Ownership Activities Company number Incorporation 2020 % holding 2019 % holding Amryt Pharma Holdings Limited Direct Holding company and management services 5316808 UK 100 100 Amryt Pharmaceuticals DAC Indirect Product Sales and management services 566448 Ireland 100 100 Amryt Research Limited Indirect Pharmaceuticals R&D 571411 Ireland 100 100 Amryt Endocrinology Limited Indirect Pharmaceuticals R&D 572984 Ireland 100 100 Amryt Lipidology Limited Indirect Licensee for Lojuxta 593833 Ireland 100 100 Amryt Genetics Limited Indirect Pharmaceutical R&D 622577 Ireland 100 100 Amryt Pharma (UK) Limited Indirect Management services 10463152 UK 100 100 Amryt Pharma Italy SRL Indirect Management services 2109476 Italy 100 100 Amryt Pharma Spain SL Indirect Management services B67130567 Spain 100 100 Amryt GmbH (formerly Amryt AG) Indirect Product Sales and Pharmaceuticals R&D HRB 711487 Germany 100 100 SomPharmaceuticals SA Indirect Pharmaceuticals R&D and management services CHE-435.396.568 Switzerland 100 100 SomTherapeutics, Corp Indirect License holder P14000071235 USA 100 100 Cala Medical Limited Indirect Pharmaceuticals R&D 598486 Ireland 100 NA Amryt Distribution Limited Indirect Dormant 667507 Ireland 100 100 Amryt Pharmaceuticals, Inc. Indirect Holding company and management services 3922075 USA 100 100 Aegerion International Ltd. Indirect Management services 52048 Bermuda 100 100 Aegerion Pharmaceuticals Holdings, Inc. Indirect Product Sales Management services 5213687 USA 100 100 Aegerion Argentina S.R.L. Indirect Management services 901-709682-0 Argentina 100 100 Aegerion Pharmaceuticals (Canada) Limited Indirect Management services 85134 5132 RT0001 Canada 100 100 Amryt Colombia S.A.S. (formerly Aegerion Colombia S.A.S) Indirect Management services R048196625 Colombia 100 100 Aegerion Pharmaceuticals K.K. (Recently liquidated) Indirect Management services 0104-01-107816 Japan 100 100 Aegerion Brasil Comercio E Importacao De Medicamentos LTDA Indirect Management services 3522602510-1 Brazil 100 100 Aegerion Pharmaceuticals Ltd. Indirect Management services 46134 Bermuda 100 100 Aegerion Pharmaceuticals Limited Indirect Management services 8114919 UK 100 100 Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS)* Indirect Management services 534 195 59900012 France 100 100 Aegerion Pharmaceuticals S.r.l. Indirect Management services 1166250 Italy 100 100 Amryt Pharma GmbH (formerly Aegerion Pharmaceuticals GmbH) Indirect Management services HRB 95895 Germany 100 100 Aegerion İlaç Ticaret Limited Şirketi Indirect Management services 907292 Turkey 100 100 Aegerion Pharmaceuticals SARL Indirect Management services CHE-497.494.599 Switzerland 100 100 Aegerion Pharmaceuticals B.V. Indirect Management services 69859647 Netherlands 100 100 Aegerion Pharmaceuticals Spain, S.L. Indirect Management services B88019161 Spain 100 100 *Amryt Pharma France, a dormant group subsidiary merged with Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS) during the year. List of registered offices: Company Registered Office Address Amryt Pharma Holdings Limited Dept 920a 196 High Road, Wood Green, London, United Kingdom, N22 8HH Amryt Pharmaceuticals DAC 45 Mespil road, Dublin 4 Amryt Research Limited 45 Mespil road, Dublin 4 Amryt Endocrinology Limited 45 Mespil road, Dublin 4 Amryt Lipidology Limited 45 Mespil road, Dublin 4 Amryt Genetics Limited 45 Mespil road, Dublin 4 Amryt Pharma (UK) Limited 3rd Floor 1 Ashley Road, Altrincham, Cheshire, United Kingdom, WA14 2DT Amryt Pharma Italy SRL Milano (MI)-Via Dell'Annunciata 23/4 Amryt Pharma Spain SL Barcelona, calle Diputacio, number 260 Amryt GmbH (formerly Amryt AG) Streiflingsweg 11, 75223 Niefern-Öschelbronn SomPharmaceuticals SA Bahnofstrasse 21, 6300 Zug SomTherapeutics, Corp 3795 Coventry Lane, Boca Raton, FL 33496 Cala Medical Limited 45 Mespil road, Dublin 4 Amryt Distribution Limited 45 Mespil road, Dublin 4 Amryt Pharmaceuticals, Inc. 245 First Street, Riverview II, 18th Floor, Cambridge, MA 02142 Aegerion International Ltd. Clarendon House, 2 Church Street, Hamilton, HM11 Aegerion Pharmaceuticals Holdings, Inc. 245 First Street, Riverview II, 18th Floor, Cambridge, MA 02142 Aegerion Argentina S.R.L. Avda. Camacua 421, Suite 102, Olivos, Vicente Lopez, 1636 Aegerion Pharmaceuticals (Canada) Limited 5300 Commerce Court West, 199 Bay Street, Toronto, ON M5L 1B9 Amryt Colombia S.A.S. (formerly Aegerion Colombia S.A.S) CR 12 89 33 P 5, Bogota DC, Bogota 110111 Aegerion Pharmaceuticals K.K. (Recently liquidated) 12F, Ark Mori Building, 1-12-32 Akasaka, Minato-ku, Tokyo Aegerion Brasil Comercio E Importacao De Medicamentos LTDA Rua Joseefina, 200-Guarulhos City, Sao Paulo Aegerion Pharmaceuticals Ltd. Clarendon House, 2 Church Street, Hamilton, HM11 Aegerion Pharmaceuticals Limited C/O Corporation Service Company (Uk) Limited 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS) 235, Avenue Le Jour se Leve, Boulogne-Billancourt, 92 100 Aegerion Pharmaceuticals S.r.l. Viale Abruzzi n. 94, Milano, 20131 Amryt Pharma GmbH (formerly Aegerion Pharmaceuticals GmbH) Streiflingsweg 4, 75223 NiefernÖschelbronn, Germany. Aegerion İlaç Ticaret Limited Şirketi Orjin Maslak, Eski Buyukdere Caddesi No: 27 K:11, Maslak, Istanbul, 34485 Aegerion Pharmaceuticals SARL Rue de Pontets 6, Lavigny, Switzerland 1175 Aegerion Pharmaceuticals B.V. Atrium Building, 8th Floor, Strawinskylaan 3127, 8e verdieping, Amsterdam Aegerion Pharmaceuticals Spain, S.L. Calle Josep Coroleu, 83 2-2, Vilanova I la Geltru, Barcelona 08800

Restatement of prior year compa

Restatement of prior year comparatives	12 Months Ended
	Dec. 31, 2020
Restatement of prior year comparatives [Abstract]
Restatement of prior year comparatives	27. Restatement of prior year comparatives As described in Note 6, Business combinations and asset acquisitions , IFRS 3 requires fair value adjustments to be recorded with effect from the date of acquisition and consequently result in the restatement of previously reported financial results. The impact on the Consolidated Statement of Financial Position as at December 31, 2019 is shown below: As previously reported Adjustments Note As restated US$’000 US$’000 US$’000 Assets Non-current assets Goodwill 30,813 (11,682 ) 27 a 19,131 Intangible assets 350,953 (8,626 ) 27 b 342,327 Property, plant and equipment 3,036 — 3,036 Other non-current assets 2,306 (433 ) 27 c 1,873 Total non-current assets 387,108 (20,741 ) 366,367 Current assets Trade and other receivables 36,387 (887 ) 27 c 35,500 Inventories 43,623 14,377 27 d 58,000 Cash and cash equivalents, including restricted cash 67,229 — 67,229 Total current assets 147,239 13,490 160,729 Total assets 534,347 (7,251 ) 527,096 Equity and liabilities Equity attributable to owners of the parent Share capital 11,918 — 11,918 Share premium 2,422 — 2,422 Other reserves 248,656 (26 ) 248,630 Accumulated deficit (133,674 ) 2,537 (131,137 ) Total equity 129,322 2,511 131,833 Non-current liabilities Contingent consideration and contingent value rights 102,461 — 102,461 Deferred tax liability 18,921 (11,774 ) 27 e 7,147 Long term loan 81,610 — 81,610 Convertible notes 96,856 — 96,856 Provisions and other liabilities 4,963 — 4,963 Total non-current liabilities 304,811 (11,774 ) 293,037 Current liabilities Trade and other payables 76,596 1,755 27 c 78,351 Provisions and other liabilities 23,618 257 27 c 23,875 Total current liabilities 100,214 2,012 102,226 Total liabilities 405,025 (9,762 ) 395,263 Total equity and liabilities 534,347 (7,251 ) 527,096 The above adjustments to the statement of financial position relate to the completion of the fair value assignment to identifiable assets and liabilities acquired as part of the Aegerion acquisition, the following adjustments have been reflected in the consolidated financial statements: a) The adjustments to goodwill are a consequence of the fair value adjustments described in more detail below, which primarily relate to the measurement of intangible assets, valuation of inventory and associated deferred tax liabilities. b) The fair value of intangible assets acquired, consisting of developed technology for metreleptin and lomitapide, was adjusted as a consequence of the detailed review and update to the expected future usage of inventory, the valuation of which was a factor in determining the fair value of acquired developed technology. See more detail on the update to the inventory valuation below. c) Accruals, provisions, and prepayments as at the acquisition date were reviewed during the twelve months following the acquisition and the fair values as at the acquisition date were updated based on the results of a review of the conditions that existed at this date. d) Fair value of inventory recognized at the date of acquisition was updated to reflect the results of detailed reviews of both raw material and finished good acquired. This involved a review the expected timing of transition from usage of acquired finished goods to usage of new inventory, including the review of expected timing of manufacture runs and the review of expected inventory usage. Additionally, a review was conducted on the demand and production that would be saleable in the future. The review resulted in a change in the assumptions and estimates regarding the usage of acquired inventory, leading to an increase in the estimated usage of acquired inventory and consequently resulting in an increase in the fair value of acquired inventory. e) Deferred tax was updated to reflect the above changes to the fair value of the inventory and of intangible assets. In addition, deferred tax was updated to reflect the results of a review of the historic tax basis of U.S. intangible assets included in the Aegerion acquisition. This review identified that the tax basis of the asset in question was understated at the time of the acquisition. The closing deferred tax liability as of December 31, 2019 was adjusted for the correct tax basis. As noted above, IFRS 3 requires fair value adjustments to be recorded as if the accounting for the business combination had been completed at the acquisition date. Consequently, the comparative information for prior periods presented in financial statements were revised, including changes in inventory fair value step-up amortization, intangible amortization and deferred tax effects recognized in completing the acquisition accounting. The impact on the Consolidated Statement of Comprehensive Loss of the fair value adjustments for the year ended December 31, 2019 is shown below: As previously reported Adjustments Note As restated US$’000 US$’000 US$’000 Revenue 58,124 — 58,124 Cost of sales (42,001 ) 3,268 27 f (38,733 ) Gross profit 16,123 3,268 19,391 Research and development expenses (15,827 ) — (15,827 ) Selling, general and administrative expenses (35,498 ) — (35,498 ) Restructuring and acquisition costs (13,038 ) — (13,038 ) Share based payment expenses (841 ) — (841 ) Impairment charge (4,670 ) — (4,670 ) Operating loss before finance expense (53,751 ) 3,268 (50,483 ) Non-cash change in fair value of contingent consideration (6,740 ) — (6,740 ) Non-cash contingent value rights finance expense (1,511 ) — (1,511 ) Net finance expense - other (4,759 ) — (4,759 ) Loss on ordinary activities before taxation (66,761 ) 3,268 (63,493 ) Tax credit on loss on ordinary activities 1,226 (731 ) 27 g 495 Loss for the year attributable to the equity holders of the Company (65,535 ) 2,537 (62,998 ) Exchange translation differences which may be reclassified through profit or loss 781 (26 ) 755 Total other comprehensive income 781 (26 ) 755 Total comprehensive loss for the year attributable to the equity holders of the Company (64,754 ) 2,511 (62,243 ) Loss per share Loss per share - basic and diluted, attributable to ordinary equity holders of the parent (US$) (0.86 ) (0.83 ) The above adjustments relate to the impact on the statement of comprehensive loss as result of the fair value adjustments following the completion of the fair value assignment to identifiable assets and liabilities acquired as part of the Aegerion acquisition. Non-cash adjustments to the statement of comprehensive loss: f) Cost of sales has been adjusted for the impact on the non-cash amortization of inventory fair value step-up and acquired intangibles, for the period from the date of acquisition to the year end, as a result of the update to acquired inventory and intangible fair values following the finalization of acquisition accounting for the Aegerion acquisition. See Note 27b and 27d, above, for further detail on the fair value adjustments to acquired inventory and intangible. g) As a result of a change in the measurement of the deferred tax liability at the acquisition date, there was a non-cash adjustment to the tax charge for the period from the date of acquisition to the year end.

Events after the reporting peri

Events after the reporting period	12 Months Ended
	Dec. 31, 2020
Events after the reporting period [Abstract]
Events after the reporting period	28. Events after the reporting period There were no significant events since the end of the reporting period.

Accounting policies (Policies)

Accounting policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of preparation	Basis of preparation (i) Compliance with International Financial Reporting Standards ("IFRS") The consolidated financial statements of the Company and its subsidiaries (“Group”) have been prepared in accordance with IFRS and interpretations issued by the IFRS Interpretations Committee (“IFRS IC”) applicable to companies reporting under IFRS. The consolidated financial statements comply with IFRS as issued by the International Accounting Standards Board ("IASB"). (ii) Historical cost convention The consolidated financial statements have been prepared on a historical cost basis, except for certain financial instruments that are measured at fair values at the end of each reporting period, as explained in the accounting policies below. (iii) New and amended standards adopted by the group In the current year, the Group has applied a number of amendments to IFRS and Interpretations issued by the IASB that are effective for annual period beginning on or after January 1, 2020. These amendments and interpretations do not have significant impact on the disclosures or the amounts reported in these consolidated financial statements. • Definition of Business (Amendment to IFRS 3 Business Combination) • Definition of Material (Amendments to IAS 1 and 8) • Revised Conceptual Framework for Financial Reporting • Amendments to IFRS 9, IAS 39 and IFRS 7: Interest Rate Benchmark Reform • COVID-19-Related Rent Concessions (Amendment to IFRS 16) (iv) New standards and interpretations not yet adopted There were a number of standards and interpretations which were in issue at December 31, 2020 but were not effective at December 31, 2020 and have not been adopted for these consolidated financial statements. • Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS16), effective January 1, 2021 • Onerous contracts – cost of fulfilling a contract (Amendments to IAS 37), effective January 1, 2022 • Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16), effective January 1, 2022 • Reference to Conceptual Framework (Amendments to IFRS 3), effective January 1, 2022 • Annual Improvements to IFRS Standards 2018–2020, effective January 1, 2022 • Classification of Liabilities as Current or Non-current (Amendments to IAS 1), effective January 1, 2023 • IFRS 17 Insurance Contracts and amendments to IFRS 17 Insurance Contracts, effective January 1, 2023 These amendments are not expected to have significant impact on disclosures or amounts reported in the consolidated financial statements in the period of initial application.
Basis of going concern	Basis of going concern Having considered the Group’s current financial position and cash flow projections, the Board of Directors believes that the Group will be able to continue in operational existence for at least the next 12 months from the date of approval of these consolidated financial statements and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis. As part of their inquiries, the Board of Directors reviewed budgets, projected cash flows, and other relevant information for a period not less than 12 months from the date of approval of the consolidated financial statements for the year ended December 31, 2020. A key consideration for the Directors in assessing the going concern assumption is the continuing impact of the acquisition of Aegerion, which was completed in September 2019. This acquisition represents a significant step forward for Amryt and has created value for Amryt with immediate effect post-deal close through enhanced scale of the combined Group. The integration of Aegerion into the Amryt Group has been successful as demonstrated by growth in revenues and cost reductions. This success demonstrates the potential to continue to drive revenues and deliver operational synergies through a combination of medical, commercial, clinical, development and regulatory infrastructure. Additionally, Amryt completed a private placement of 3,200,000 American Depositary Shares (“ADSs”) yielding gross proceeds of US$40,000,000. In the prior year Amryt also completed a US$60,000,000 fundraising as part of the acquisition of Aegerion.
Basis of consolidation	Basis of consolidation The consolidated financial statements comprise the financial statements of the Group for the years ended December 31, 2020 and 2019. Subsidiaries are entities controlled by the Company. Where the Company has control over an investee, it is classified as a subsidiary. The Company controls an investee if all three of the following elements are present: power over an investee, exposure or rights to variable returns from its involvement with the investee and the ability to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. Subsidiaries are fully consolidated from the date that control commences until the date that control ceases. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Intergroup balances and any unrealized gains or losses, income or expenses arising from intergroup transactions are eliminated in preparing the consolidated financial statements.
Presentation of balances	Presentation of balances The consolidated financial statements are presented in U.S. dollars (“US$”), rounded to the nearest thousand, which is the functional currency of the Company and presentation currency of the Group. Any differences which arose due to the change in reporting currency have been posted to the currency translation reserve. The following table discloses the major exchange rates of those currencies other than the functional currency of US$ that are utilized by the Group: Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2020 0.8777 0.7799 0.9391 9.2135 9.4206 6.5432 At December 31, 2020 0.8141 0.7365 0.8829 8.1885 8.5671 6.0570 Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2019 0.8932 0.7836 0.9938 9.4533 8.7976 6.6690 At December 31, 2019 0.8929 0.7624 0.971 9.3282 8.8046 6.6698 Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2018 0.8455 0.7485 0.9763 8.6784 8.1289 6.2997 At December 31, 2018 0.8739 0.7833 0.9976 9.0855 8.5654 6.5700 ( € = Euro
Critical accounting judgements and key sources of estimation uncertainty	Critical accounting judgements and key sources of estimation uncertainty In preparing these consolidated financial statements in conformity with IFRS, management is required to make judgements, estimates and assumptions that affect the application of policies and amounts reported in the consolidated financial statements and accompanying notes. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The critical accounting policies which involve significant estimates, assumptions or judgements, the actual outcome of which could have a material impact on the Group’s results and financial position outlined below, are as follows: Valuation of convertible notes In conjunction with the accounting for financial instruments, the Group recorded compound financial instruments related to the convertible notes that were issued on September 24, 2019. In determining the classification of the convertible notes, the Group assessed the fixed-for-fixed criteria and considered that this was met and the number of shares that can be converted by holders of the notes is fixed. The compound financial instrument consists of a liability component and an equity component. The liability component is valued using an estimated discounted cash flow calculation based on the future contractual cash flows in the contract which are discounted at a rate of interest an identical financial instrument without a conversion feature would be subject to. Factors that are considered in estimating the prevailing market rate of interest include or are not limited to: • loan term and maturity; • repayment profile during the loan term other than interest; • level of loan security; and • principal amount of the loan. Refer to Note 20, Convertible notes Valuation of acquired assets In conjunction with the accounting for business combinations, the Group recorded intangible assets such as in connection with the Aegerion acquisition, primarily related to developed technology on the commercially marketed products, and inventories which include raw materials and finished goods. The identifiable intangible assets and inventories are measured at their respective fair values as of the acquisition date. When significant identifiable intangible assets and inventories are acquired, the Group determines the fair values of these assets as of the acquisition date. The models used in valuing these intangible assets and inventories require the use of significant estimates and assumptions including but not limited to: Intangible assets • estimates of revenues and operating profits related to the products or product candidates; • the probability of success for unapproved product candidates considering their stages of development; • the time and resources needed to complete the development and approval of product candidates; • projecting regulatory approvals; • developing appropriate discount rates and probability rates by project; and • tax implications, including the forecasted effective tax rate. Inventories • estimates of saleable inventory and non-saleable inventory, which was determined by a sales forecast and production timeline; and • expected selling price and estimated costs of disposal. During 2020, the Group finalized the fair values used to record intangible assets and inventories acquired in connection with a business combination in 2019. Valuation of contingent value rights (“CVRs”) The Group issued CVRs for payments to its shareholders based on the occurrence of two milestones related to Oleogel-S10, its pipeline product. The CVRs have pre-determined payouts, based on the occurrence of a future event. If the event does not occur, the CVR expires as worthless. The fair value of the CVRs is estimated based on the following key assumptions: • expected timing of achievement of the two milestones (U.S. Food and Drug Administration (“FDA”) approval and European Medicines Agency approval) related to Oleogel-S10; • probabilities of successful launch of Oleogel-S10; • revenue forecast related to Oleogel-S10; and • the appropriate discount rate selected to measure the risks inherent in the future cash flows. The Group believes the fair value of the CVRs is based upon reasonable estimates and assumptions given the facts and circumstances as of the valuation date. A detailed discussion of the methodology applied and key input assumptions used by the Group is provided in Note 6, Business combinations and asset acquisitions Impairment of intangible assets and goodwill The impairment assessment for intangible assets requires management to make significant judgements and estimates to determine the fair value of the assets. Management periodically evaluates and updates the estimates based on the conditions which influence these variables. A detailed discussion of the impairment methodology applied and key assumptions used by the Group in the context of long-lived assets is provided in Note 12, Intangible assets and goodwill Goodwill represents the difference between the purchase price and the fair value of the identifiable tangible and intangible net assets acquired in a business combination. Goodwill is not amortized, but instead is reviewed for impairment on an annual basis or when an event becomes known that could trigger an impairment. To perform the annual impairment test of goodwill, the Group has identified the Group as a whole as a single cash generating unit (“CGU”). CGUs reflect the lowest level at which goodwill is monitored for internal management purposes. At least once a year, the Group compares the recoverable amount of the Group’s CGU to the CGU’s carrying amount. The recoverable amount (value in use) of a CGU is determined using a discounted cash flow approach based upon the cash flow expected to be generated by the CGU. In case that the value in use of the CGU is less than its carrying amount, the difference is at first recorded as an impairment of the carrying amount of the goodwill. The assumptions utilized in the impairment test are dependent on management’s estimates, in particular in relation to the forecasting of future cash flows, the discount rates applied to those cash flows, the expected long-term growth rate of the applicable businesses and terminal values. As a result, the accounting for such items could result in different estimates or amounts if management used different assumptions or if different conditions occur in future accounting periods. Valuation of contingent consideration Contingent consideration arising as a result of business combinations is initially recognized at fair value using a probability adjusted present value model. The fair value of the contingent consideration is updated at each reporting date. The key judgements and estimates applied by management in the determination of the fair value of the contingent consideration relate to the determination of an appropriate discount rate, the assessment of market size and opportunity and probability assessments based on market data for the chance of success of the commercialization of an orphan drug. A detailed discussion of the methodology applied and key input assumptions used by the Group is provided in Note 6, Business combinations and asset acquisitions Fair value measurement and financial risk management Research and development (“R&D”) expenses Development costs are capitalized as an intangible asset if all of the following criteria are met: • completing the asset is technically feasible so that the asset will be available for use or sale; • there is an intention to complete the asset and use or sell it; • there is an ability to use or sell the asset; • the asset will generate probable future economic benefits and demonstrate the existence of a market or the usefulness of the asset if it is to be used internally; • adequate technical, financial and other resources are available to complete the development of the asset and to use or sell it; and • there is an ability to measure reliably the expenditure attributable to the intangible asset. In process R&D acquired as part of a business combination is capitalized at the date of acquisition. Research costs are expensed when they are incurred. Factors which impact our judgement to capitalize certain research and development expenditures include the degree of regulatory approval for products and the results of any market research to determine the likely future commercial success of products being developed. Management reviews these factors each year to determine whether previous estimates as to feasibility, viability and recovery should be changed. The assessment whether development costs can be capitalized requires management to make significant judgements. Management has reviewed the facts and circumstances of each project in relation to the above criteria and in management’s opinion, the criteria prescribed for capitalizing development costs as assets have not yet been met by the Group in relation to or AP103. Refer to Note 12, Intangible assets and goodwill , for further discussion on the impairment of AP102. Accordingly, all of the Group’s costs related to research and development projects are recognized as expenses in the Consolidated Statement of Comprehensive Loss in the period in which they are incurred. Management expects that the above criteria will be met on filing of a submission to the regulatory authority for final drug approval or potentially in advance of that on the receipt of information that strongly indicates that the development will be successful. Business combination On September 24, 2019, the Group acquired Aegerion. In accounting for this transaction, the Board of Directors considered the date of when control of Aegerion passed to the Group, the fair value of the consideration settled and the fair value of the assets and liabilities acquired. See Note 6, Business combinations and asset acquisitions Recognition of deferred tax assets Deferred tax assets are determined using enacted tax rates for the effects of net operating losses and temporary differences between the book and tax bases of assets and liabilities. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. While management considers the scheduled reversal of deferred tax liabilities, and projected future taxable income in making this assessment, there can be no assurance that these deferred tax assets may be realizable. As at December 31, 2020, the Group did not recognize a deferred tax asset in respect of unused tax losses as described in Note 10, Tax credit/(charge) on loss on ordinary activities
Principal accounting policies	Principal accounting policies Principal accounting policies are summarized below. They have been consistently applied throughout the period covered by the financial statements.
Revenue recognition	Revenue recognition Revenue arises from the sale of and Imlan. The Group sells directly to customers and also uses third parties in the distribution of products to customers. To determine whether to recognize revenue, the Group follows a five-step process, as required by IFRS 15: • identifying the contract with a customer; • identifying the performance obligations; • determining the transaction price; • allocating the transaction price to the performance obligations; and • recognizing revenue when/as performance obligation(s) are satisfied. Revenue from contracts with customers is recognized when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled to in exchange for those goods. The Group recognizes contract liabilities for consideration received in respect of unsatisfied performance obligations and reports these amounts as liabilities in the Consolidated Statement of Financial Position. Similarly, if the Group satisfies a performance obligation before it receives the consideration, the Group recognizes either a contract asset or a receivable in its Consolidated Statement of Financial Position, depending on whether something other than the passage of time is required before the consideration is due. Revenue from sale of goods Imlan revenue is generally recognized at a point in time when control of the inventory is transferred, generally the date of shipment, consistent with typical ex-works shipment terms. Other revenue is generally recognized at a point in time when control of the inventory is transferred to the end customer, generally on delivery of the goods. Principal versus agent considerations The Group enters into certain contracts for the sale of its products. This includes agreements with third parties to provide logistics, customer and commercial services, i.e. supply chain function and agreements with distributors. The Group determined that it has control over the goods before they are transferred to the customers and has the ability to direct the use or obtain benefits, hence the Group is the principal on the contracts due to the following factors: • the Group is primarily responsible for fulfilling the promise to provide the promised goods; • the Group bears the inventory risk before or after the goods have been ordered by the customer, during shipping or on return; • the Group has the discretion in establishing the selling price of the goods to customers. The distributors’ consideration in these contracts is either the margin fee or commission; and • the Group is exposed to the credit risk for the amounts receivable from the customers. Where the above criteria are met, the Group recognizes revenue on a gross basis. The costs associated with the delivery of such goods to customers i.e. the costs associated with the services provided by the distributors to import and deliver the goods are recognized in the cost of sales.
Financial instruments	Financial instruments Recognition and derecognition Financial instruments are classified on initial recognition as financial assets, financial liabilities or equity instruments in accordance with the substance of the contractual arrangement. Financial instruments are initially recognized when the Group becomes party to the contractual provisions of the instrument. Financial assets are de-recognized when the contractual rights to the cash flows from the financial asset expire or when the contractual rights to those assets are transferred. Financial liabilities are de-recognized when the obligation specified in the contract is discharged, cancelled or expired. Classification and initial measurement of financial assets Trade receivables are measured at the transaction price in accordance with IFRS 15. All financial assets are initially measured at fair value adjusted for transaction costs, if any. Financial assets, other than those designated and effective as hedging instruments, are classified into the following categories: • amortized cost; • fair value through profit or loss (“FVTPL”); and • fair value through other comprehensive income (“FVOCI”). The Group did not have any financial assets categorized as FVTPL or FVOCI as at December 31, 2020 and 2019. The classification is determined by both: • the Group’s business model for managing the financial asset; and • the contractual cash flow characteristic of the financial asset. Subsequent measurement of financial assets Financial assets at amortized cost Financial assets are measured at amortized cost if the assets meet the following conditions (and are not designated as FVTPL): • they are held within a business model whose objective is to hold the financial assets and collect its contractual cash flows; and • the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, these are measured at amortized cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. The Group’s cash and cash equivalents and trade receivables fall into this category of financial instruments. Cash and cash equivalents Cash comprises cash on hand and bank balances. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash, which are subject to an insignificant risk of changes in value and have a maturity of three months or less at the date of acquisition. Restricted cash Restricted cash comprises current cash and cash equivalents that are restricted as to withdrawal or usage. Cash held by the Group’s distribution partner for Lojuxta on behalf of the Group is treated as restricted cash in the financial statements. The Group also has restricted cash in relation to a deposit on a company credit card facility. Trade and other receivables Trade and other receivables represent the Group’s right to an amount of consideration that is unconditional (i.e. only the passage of time is required before payment of the consideration is due). Impairment of financial assets The Group recognizes an allowance for expected credit losses (“ECLs”) for all debt instruments not held at FVTPL. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date when applicable. The Group assesses ECL based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. Financial liabilities Financial liabilities are categorized as “fair value through profit or loss” or “other financial liabilities measured at amortized costs using the effective interest method.” Trade and other payables Trade and other payables are initially measured at their fair value and are subsequently measured at their amortized cost using the effective interest rate method except for short-term payables when the recognition of interest would be immaterial. Provisions Provisions are recognized when the Group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material). When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. Interest bearing loans and borrowings Interest-bearing loans and borrowings are recognized initially at fair value less attributable transaction costs. Loans and borrowings are subsequently carried at amortized cost using the effective interest method. Interest is charged to the Consolidated Statement of Comprehensive Loss. Convertible notes Convertible notes are first assessed to determine classification as a financial liability or equity instrument for the financial instrument as a whole and components thereof. The initial carrying amount of a compound financial instrument is allocated to its equity and liability components. The two components are evaluated first by measuring the fair value of the liability component. The fair value of the liability component is assessed using a discounted cash flow calculation based on the future contractual cash flows in the contract which are discounted at an estimated market prevailing rate of interest an identical financial instrument without a conversion feature would be subject to. The equity component is measured by determining the residual of the fair value of the instrument less the estimated fair value of the liability component. The liability component is carried at amortized cost. Interest is calculated by applying the estimated prevailing market interest rate at the time of issue. The equity component is recognized in equity and is not subsequently remeasured. Contingent consideration Contingent consideration arising as a result of business combinations is initially recognized at fair value using a probability adjusted present value model. Key inputs in the model include the probability of a successful launch of Oleogel-S10 and the expected timing of potential revenues. The fair value of the contingent consideration will be updated at each reporting date. Adjustments to contingent consideration are recognized in the Consolidated Statement of Comprehensive Loss. Offsetting financial instruments Financial assets and financial liabilities are offset and the net amount is reported in the Consolidated Statement of Financial Position if there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the asset and settle the liability simultaneously.
Inventories	Inventories Inventories are valued at the lower of cost or net realizable value. Amryt uses standard cost to value its inventory which is made up of raw materials, work in progress (‘WIP’) and finished goods. It accounts for the inventory using the first-in, first-out (“FIFO”) method. Standard costs take into account normal levels of materials and supplies, labor, efficiency and capacity utilization with our vendors. Work in progress valuation is based on the stage of quality checks successfully performed during the production process. An inventory valuation adjustment is made if the net realizable value is lower than the book value. Net realizable value is determined as estimated selling prices less all costs of completion and costs incurred in selling and distribution. Inventories held by third-party supply chain partners are included in inventory totals when control has deemed to be transferred to the Group under the contract terms of the distribution agreement. The cost to acquire the inventory held by the supply chain partners is recognized as a liability of the Group.
Leases	Leases A lease is defined as a contract that conveys the right to use an underlying asset for a period of time in exchange for consideration. A contract is or contains a lease if: • the underlying asset is identified in the contract; and • the customer has both the right to direct the identified asset’s use and to obtain substantially all the economic benefits from that use. Under IFRS 16, the Group is required to recognize a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments for almost all leases. Lease liabilities Lease liabilities are initially recognized at the present value of the following payments, when applicable: • fixed lease payments (including in-substance fixed payments), less any lease incentives receivable; • variable lease payments (linked to an index or interest rate); • expected payments under residual value guarantees; • the exercise price of purchase options, where exercise is reasonably certain; • lease payments in optional renewal periods, where exercise of extension options is reasonably certain; and • penalty payments for the termination of a lease, if the lease term reflects the exercise of the respective termination option. Lease payments are discounted using the implicit interest rate underlying the lease if this rate can be readily determined. Otherwise, the incremental borrowing rate is used as the discount rate. Lease liabilities are subsequently measured at amortized cost using the effective interest method. Furthermore, lease liabilities may be remeasured due to lease modifications or reassessments of the lease. A lease modification is any change in lease terms that was not part of the initial terms and conditions of the lease, including increases of the scope of the lease by adding the right to use one or more underlying assets or extending the contractual lease term, decreases of the scope of the lease by removing the right to use one or more underlying assets or shortening the contractual lease term or changes in the consideration. Reassessments are changes in estimates or changes triggered by a clause that was part of the initial lease contract, including changes in future lease payments arising from a change in an index or rate, change in the Group’s estimate of the amount expected to be payable under residual value guarantees or change in the Group’s assessment of whether it will exercise purchase, extension or termination options. Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the respective lease. Right-of-use assets are stated at cost less accumulated depreciation. Upon initial recognition, cost comprises: • the initial lease liability amount; • initial direct costs incurred when entering into the lease; • (lease) payments before commencement date of the respective lease; • an estimate of costs to dismantle and remove the underlying asset; and • less any lease incentives received. Right-of-use assets are depreciated over the shorter of the lease term or the useful life of the underlying asset using the straight-line method. In addition, right-of-use assets are reduced by impairment losses, if any, and adjusted for certain remeasurements.
Foreign currency translation	Foreign currency translation Presentation currency The Group translates foreign currency transactions into its presentational currency, US$, as described in “Presentation of balances” above. Functional currency The Company’s functional currency is US$. Transactions in currencies other than the functional currency of the Group entities are recorded at the exchange rates prevailing at the dates of the related transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, as well as from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognized in the Consolidated Statement of Comprehensive Loss. At each balance sheet date, monetary assets and liabilities that are denominated in foreign currencies are translated to the respective functional currencies of the Group’s entities at the rates prevailing on the relevant balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using exchange rates at the dates of the initial transactions. The financial statements of the Group’s foreign subsidiaries, where the local currency is the functional currency, are translated using exchange rates in effect at the end of the year for assets and liabilities and average exchange rates during the year for results of operations. The resulting foreign currency translation adjustment is recognized in other comprehensive income.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment is comprised of property and office equipment. Items of property, plant and equipment are stated at cost less any accumulated depreciation and any impairment losses. It is not Group policy to revalue any items of property, plant and equipment. Depreciation is charged to the Consolidated Statement of Comprehensive Loss on a straight-line basis to write-off the cost of the assets over their expected useful lives as follows: • Property, plant and machinery 5 to 15 years • Office equipment 3 to 10 years
Government grants	Government grants Grants are recognized when there is reasonable assurance that the Group will comply with the relevant conditions and the grant will be received. Grants that compensate the Group for expenses incurred such as research and development, employment and training are offset against the related expenditure in the Consolidated Statement of Comprehensive Loss on a systematic basis as the Group recognizes as expenses the costs that the grants are intended to compensate. Grants that compensate the Group for the cost of an asset are deducted from the cost of the asset.
Business combinations	Business combinations Business combinations, including the Aegerion acquisition, are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any non-controlling interest in the acquiree. Fair values are attributed to the identifiable assets and liabilities unless the fair value cannot be measured reliably, in which case the value is subsumed into goodwill. In the consolidated financial statements, acquisition costs incurred are expensed and included in general and administrative expenses. To the extent that settlement of all or any part of the consideration for a business combination is deferred, the fair value of the deferred component is determined through discounting the amounts payable to their present value at the date of the exchange. The discount component is unwound as an interest charge in the Consolidated Statement of Comprehensive Loss over the life of the obligation. Any contingent consideration is recognized at fair value at the acquisition date and included in the cost of the acquisition. The fair value of contingent consideration at acquisition date is arrived at through discounting the expected payment (based on scenario modelling) to present value. In general, in order for contingent consideration to become payable, pre-defined revenues and/or milestone dates must be exceeded. Subsequent changes to the fair value of the contingent consideration will be recognized in profit or loss unless the contingent consideration is classified as equity, in which case it is not remeasured and settlement is accounted for within equity. When the initial accounting for a business combination is determined provisionally, any adjustments to the provisional values allocated to the consideration, identifiable assets or liabilities (and contingent liabilities, if relevant) are made within the measurement period, a period of no more than one year from the acquisition date. Frequently, the acquisition of pharmaceutical patents and licenses is effected through a non-operating corporate structure. As these structures do not represent a business, it is considered that the transactions do not meet the definition of a business combination. Accordingly, the transactions are accounted for as the acquisition of an asset. The net assets acquired are recognized at cost.
Intangible assets	Intangible assets Acquired intangible assets Intangible assets primarily relate to developed technology on the Company’s commercially marketed products and IPR&D. Intangible assets are recorded at fair value at the time of their acquisition and are stated in the Consolidated Statement of Financial Position, net of accumulated amortization and impairments, if applicable. In connection with the acquisition of Aegerion, the Group acquired developed technology on metreleptin and lomitapide, which are amortized over the remaining patent lives through February 2026 and August 2027, respectively. Intangible assets acquired in 2016 as part of the acquisitions of Amryt GmbH are currently not being amortized as the assets are still under development. Acquired intangible assets outside business combinations are stated at the lower of cost less provision for amortization and impairment or the recoverable amount. Acquired intangible assets are amortized over their expected useful economic life on a straight-line basis. In determining the useful economic life, each acquisition is reviewed separately and consideration is given to the period over which the Group expects to derive economic benefit. The useful life of other acquired intangible assets is as follows: • Software and hardware 3 to 10 years • Website development 5 to 10 years Factors which impact our judgement to capitalize certain research and development expenditures include the degree of regulatory approval for products and the results of any market research to determine the likely future commercial success of products being developed. Management reviews these factors each year to determine whether previous estimates as to feasibility, viability and recovery should be changed. Goodwill Goodwill represents the difference between the purchase price and the fair value of the identifiable tangible and intangible net assets acquired in a business combination. Goodwill is not amortized, but instead is reviewed for impairment on an annual basis or when an event becomes known that could trigger an impairment.
Impairment of non-financial assets	Impairment of non-financial assets At each reporting date, the Group reviews the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. Any impairment loss arising from the review is charged to the Consolidated Statement of Comprehensive Loss. The Group assesses each asset or cash-generating unit annually to determine whether any indication of impairment exists. Where an indicator of impairment exists, a formal estimate of the recoverable amount is made, which is considered to be the higher of the carrying value and value in use. These assessments require the use of estimates and assumptions such as discount rates, future capital requirements, general risks affecting the pharmaceutical industry and other risks specific to the individual asset. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm’s length transaction between knowledgeable and willing parties. Fair value is generally determined as the present value of estimated future cash flows arising from the continued use of the asset, using assumptions that an independent market participant may take into account. Cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Assets are grouped into the smallest group that generates cash inflows which are independent of other assets.
Taxes	Taxes Tax comprises current and deferred tax. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date and taking into account any adjustments stemming from prior years. Deferred tax assets or liabilities are recognized where the carrying value of an asset or liability in the Consolidated Statement of Financial Position differs to its tax base and is accounted for using the statement of financial position liability method. Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilized. In connection with business combinations, deferred tax balances are recognized if related to temporary differences and loss carry-forwards at the acquisition date or if they arise as a result of the acquisition and are measured in accordance with IAS 12 Income Taxes
Share-based payments	Share-based payments The Group issues equity-settled awards as an incentive to certain senior management, employees and consultants. These equity-settled awards include employee share options and restricted share units (“RSUs”). The fair value of equity-settled awards granted is recognized as an expense with a corresponding credit to the share-based payment reserve. The fair value is measured at grant date and spread over the period during which the awards vest. For equity-settled share-based payment transactions, the goods or services received and the corresponding increase in equity are measured directly at the fair value of the goods or services received, unless that fair value cannot be estimated reliably. If it is not possible to estimate reliably the fair value of the goods or services received, the fair value of the equity instruments granted as calculated using the Black-Scholes model is used as a proxy. Share-based compensation for RSUs awarded to employees and directors is calculated based on the market value of the Company's shares on the date of award of the RSUs and the value of awards expected to vest is recognized as an expense over the requisite service periods. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. The Group may issue warrants to key consultants, advisers and suppliers in payment or part payment for services or supplies provided to the Group. The fair value of warrants granted is recognized as an expense. The corresponding credits are charged to the share-based payment reserve. The fair value is measured at grant date and spread over the period during which the warrants vest. The fair value is measured using the Black-Scholes model if the fair value of the services received cannot be measured reliably. The estimate of the fair value of services received is measured based on the Black-Scholes model using input assumptions, including weighted average share price, expected volatility, weighted average expected life and expected yield. The expected life of the options is based on historical data and is not necessarily indicative of exercise patterns that may occur. The expected volatility is based on the historical volatility (calculated based on the expected life of the options). The Group has considered how future experience may affect historical volatility.
Employee Benefits	Employee Benefits Defined contribution plans The Group operates defined contribution schemes in various locations where employees are based. Contributions to the defined contribution schemes are recognized in the Consolidated Statement of Comprehensive Loss in the period in which the related services are received from the employee. Under these schemes, the Group has no obligation, either legal or constructive, to pay further contributions in the event that the fund does not hold sufficient assets to meet its benefit commitments.
Loss per share	Loss per share Basic earnings per share Basic earnings per share is calculated by dividing: • the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary shares • by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements in ordinary shares issued during the year and excluding treasury shares. Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: • the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and • the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares.

Accounting policies (Tables)

Accounting policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Major exchange rates of currencies	The following table discloses the major exchange rates of those currencies other than the functional currency of US$ that are utilized by the Group: Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2020 0.8777 0.7799 0.9391 9.2135 9.4206 6.5432 At December 31, 2020 0.8141 0.7365 0.8829 8.1885 8.5671 6.0570 Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2019 0.8932 0.7836 0.9938 9.4533 8.7976 6.6690 At December 31, 2019 0.8929 0.7624 0.971 9.3282 8.8046 6.6698 Foreign currency units to 1 US$ € £ CHF SEK NOK DKK Average period to December 31, 2018 0.8455 0.7485 0.9763 8.6784 8.1289 6.2997 At December 31, 2018 0.8739 0.7833 0.9976 9.0855 8.5654 6.5700 ( € = Euro
Estimated useful lives of property, plant and equipment	Depreciation is charged to the Consolidated Statement of Comprehensive Loss on a straight-line basis to write-off the cost of the assets over their expected useful lives as follows: • Property, plant and machinery 5 to 15 years • Office equipment 3 to 10 years
Useful life of other acquired intangible assets	The useful life of other acquired intangible assets is as follows: • Software and hardware 3 to 10 years • Website development 5 to 10 years

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment information [Abstract]
Revenues from external customers by product and by geographic region	The following table summarizes total revenues from external customers by product and by geographic region, based on the location of the customer. Revenues represent the revenue from the Group for the full year (the prior year revenues include revenue from Aegerion, with acquired products and additional regions, December 31, 2020 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin 60,568 32,494 13,810 106,872 Lomitapide 37,317 26,144 11,289 74,750 Other — 763 222 985 Total revenue 97,885 59,401 25,321 182,607 December 31, 2019 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin 14,944 8,048 2,096 25,088 Lomitapide 10,616 18,985 2,659 32,260 Other — 671 105 776 Total revenue 25,560 27,704 4,860 58,124 December 31, 2018 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin — — — — Lomitapide — 15,132 978 16,110 Other — 928 57 985 Total revenue — 16,060 1,035 17,095

Cost of sales (Tables)

Cost of sales (Tables)	12 Months Ended
	Dec. 31, 2020
Cost of sales [Abstract]
Cost of sales	December 31, 2020 2019 restated* 2018 US$’000 US$’000 US$’000 Cost of product sales 25,854 11,384 3,588 Amortization of acquired intangibles (see Note 12) 42,966 11,457 — Amortization of inventory fair value step-up (see Note 15) 27,617 7,473 — Royalty expenses 22,592 8,419 2,678 Total cost of sales 119,029 38,733 6,266 * see note 27

Share based payments (Tables)

Share based payments (Tables)	12 Months Ended
	Dec. 31, 2020
Share based payments [Abstract]
Number and weighted average exercise price of share options and warrants	The number and weighted average exercise price (in Sterling pence) of share options and warrants per ordinary share is as follows: Share Options Warrants Units Weighted average exercise price (Sterling pence) Units Weighted average exercise price (Sterling pence) Balance at January 1, 2018 (pre share consolidation) 19,696,586 19.16 p 23,103,481 24.74 p Balance at January 1, 2018 (restated for 6:1 share consolidation) 3,282,764 114.96 p 3,850,580 148.44 p Lapsed (31,909 ) 142.50 p (32,255 ) 672.00 p Outstanding at 31 December 2018 3,250,855 115.20 p 3,818,325 144.00 p Exercisable at 31 December 2018 1,327,406 116.83 p 3,818,325 144.00 p Balance at 1 January 2019 (restated for 6:1 share consolidation) 3,250,855 115.20 p 3,818,325 144.00 p Granted 11,330,641 117.01 p 18,841,378 — Lapsed (99,776 ) 197.66 p (3,472,783 ) 144.00 p Exercised — — (1,645,105 ) — Outstanding at 31 December 2019 14,481,720 116.00 p 17,541,815 0.03 p Exercisable at 31 December 2019 2,468,310 109.08 p 17,541,815 0.03 p Balance at 1 January 2020 14,481,720 116.00 p 17,541,815 0.03 p Granted 4,432,000 144.76 p — — Lapsed (87,119 ) 113.42 p — — Exercised (72,953 ) 120.72 p (8,229,753 ) — Outstanding at 31 December 2020 18,753,648 122.79 p 9,312,062 0.05 p Exercisable at 31 December 2020 5,866,152 114.24 p 9,312,062 0.05 p
Equity instruments granted	The following are the inputs to the model for the equity instruments granted during the year: December 31, 2020 Options Inputs December 31, 2020 Warrant Inputs December 31, 2019 Options Inputs December 31, 2019 Warrant Inputs Days to Expiration 2,555 — 2,555 — Volatility 33% - 37 % — 27% - 48 % — Risk free interest rate 0.39% - 0.46 % — 0.38% - 0.83 % — Share price at grant 123.5p – 178.9 p — 75.84p – 121.5 p —
Restricted share units activity	The following table summarizes the RSU activity for the year: RSUs Unit Weighted average fair value (US$) Balance at January 1, 2020 — — Granted 1,556,960 $ 2.34 Lapsed (7,050 ) $ 2.32 Exercised — — Outstanding at December 31, 2020 1,549,910 $ 2.34
Value of share options and restricted share units	The value of share options and RSU’s charged to the Consolidated Statement of Comprehensive Loss during the year is as follows: December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Share option expense 4,134 841 821 RSU expense 595 — — Total share option expense 4,729 841 821

Business combinations and ass_2

Business combinations and asset acquisitions (Tables)	12 Months Ended
	Dec. 31, 2020
Business combinations and asset acquisitions [Abstract]
Fair value of identifiable net assets acquired	The acquired goodwill is attributable principally to the profit generating potential of the businesses, the assembled workforce and benefits arising from embedded infrastructure that are expected to be achieved from integrating the acquired businesses into the Group’s existing business. No amount of goodwill is expected to be deductible for tax purposes. As at September 24, 2019 As previously reported in December 31, 2019 financial statements Adjustments* Fair value, as restated US$’000 US$’000 US$’000 Assets Non-current assets Property, plant and equipment 276 — 276 Right of use assets 924 — 924 Intangible Assets 308,374 (9,000 ) 299,374 Other assets 2,334 (433 ) 1,901 Total non-current assets 311,908 (9,433 ) 302,475 Current assets Cash and cash equivalents 24,985 — 24,985 Trade and other receivables 23,259 — 23,259 Inventory 45,959 11,482 57,441 Prepaid expenses and other assets 2,469 (881 ) 1,588 Total current assets 96,672 10,601 107,273 Total assets 408,580 1,168 409,748 Current liabilities Accounts payable 5,137 (1,186 ) 3,951 Accrued liabilities 64,088 2,922 67,010 Lease liabilities – current 384 — 384 Provision for legal settlements – current 14,916 257 15,173 Total current liabilities 84,525 1,993 86,518 Non-current liabilities Lease liabilities - long term 538 — 538 Long term debt 54,469 — 54,469 Convertible notes debt and equity components - long term 125,000 — 125,000 Provision for legal settlements - long term 7,821 — 7,821 Deferred tax liability 14,425 (12,507 ) 1,918 Total non-current liabilities 202,253 (12,507 ) 189,746 Total liabilities 286,778 (10,514 ) 276,264 Total identifiable net assets at fair value 121,802 11,682 133,484 Goodwill arising on acquisition 30,813 (11,682 ) 19,131 Consideration 152,615 — 152,615 Consideration Issue of fully paid up ordinary shares and zero cost warrants 152,615 — 152,615 Total consideration 152,615 — 152,615 *Adjustments relate to finalization of fair values following completion of the fair value assignment to identifiable assets and liabilities acquired. See Note 27, Restatement of prior year comparatives

Operating loss for the year (Ta

Operating loss for the year (Tables)	12 Months Ended
	Dec. 31, 2020
Operating loss for the year [Abstract]
Operating loss stated after charging	Operating loss for the year is stated after charging (crediting): December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Fees payable to the Group’s auditor and their associates 858 611 106 Changes in inventory expensed (excluding fair value step-up) 25,854 11,384 1,700 Amortization of inventory fair value step-up, as restated* 27,617 7,473 — Research and development expenses 27,618 15,827 10,703 Share based payments 4,729 841 821 Pension costs 1,284 769 583 Depreciation of property, plant and equipment 1,297 698 317 Amortization of intangible assets, as restated* 43,168 11,583 50 Operating lease rentals 623 170 300 Foreign exchange gains (2,699 ) (3,750 ) 223 * see note 27

Employees (Tables)

Employees (Tables)	12 Months Ended
	Dec. 31, 2020
Employees [Abstract]
Aggregate employee remuneration	Aggregate remuneration comprised: December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Wages and salaries 32,688 17,268 7,249 Social security costs 3,431 2,037 1,005 Pension costs - employees 1,213 769 583 Directors' remuneration 2,158 2,555 1,565 Shared based payments 4,729 841 821 Total employee costs 44,219 23,470 11,223
Directors share options	The directors of the Company held the following share options over shares of Amryt Pharma plc at December 31, 2020: December 31, 2020 Director Number Exercise price Expiration Date Joseph Wiley 6,437,460 £ 0.76p - £121.50 p November 28, 2024 - November 4, 2026 Raymond T. Stafford 220,000 $ 2.25 July 9, 2027 George P. Hampton, Jr. 220,000 $ 2.25 July 9, 2027 Dr. Alain H. Munoz 220,000 $ 2.25 July 9, 2027 Donald K. Stern 220,000 $ 2.25 July 9, 2027 Dr. Patrick V.J.J. Vink 220,000 $ 2.25 July 9, 2027 Stephen T. Wills 220,000 $ 2.25 July 9, 2027 December 31, 2019 Director Number Exercise price Expiration Date Joseph Wiley 6,437,460 £ 0.76p - £121.50 p November 28, 2024 - November 4, 2026

Net finance expense - other (Ta

Net finance expense - other (Tables)	12 Months Ended
	Dec. 31, 2020
Net finance expense - other [Abstract]
Net finance expense - other	December 31, 2020 2019 2018 US$’000 US$’000 US$’000 Interest on loans 22,003 8,464 1,603 Interest on lease liabilities 335 17 — Charges and fees paid 17 120 20 Interest received (87 ) (92 ) (5 ) Foreign exchange gains (2,699 ) (3,750 ) 223 Total 19,569 4,759 1,841

Tax credit_(charge) on loss o_2

Tax credit/(charge) on loss on ordinary activities (Tables)	12 Months Ended
	Dec. 31, 2020
Tax credit on loss ordinary activities [Abstract]
Reconciliation of expected tax benefit/loss before tax	A reconciliation of the expected tax benefit computed by applying the tax rate applicable in the primary jurisdiction, the Republic of Ireland, to the loss before tax to the actual tax credit is as follows: December 31, 2020 2019 restated* 2018 US$’000 US$’000 US$’000 Loss before tax (105,859 ) (63,493 ) (30,444 ) Tax credit at Irish corporation tax rate of 12.5% (13,232 ) (7,937 ) (3,806 ) Effect of: Movement in unrecognized deferred tax assets 3,624 3,831 4,182 Permanent differences 11,260 6,474 43 Differences in overseas taxation rates (2,984 ) (2,863 ) (376 ) Total tax (credit)/charge on loss on ordinary activities (1,332 ) (495 ) 43 * see note 27
Unutilized net operating losses	At December 31, 2020, the Group had unutilized net operating losses in the following jurisdictions as follows: December 31, 2020 2019 US$’000 US$’000 Ireland 108,677 53,266 United States 35,043 36,334 Germany 28,288 26,228 United Kingdom 42,893 16,828 Total 214,901 132,656

Loss per share - basic and di_2

Loss per share - basic and diluted (Tables)	12 Months Ended
	Dec. 31, 2020
Loss per share - basic and diluted [Abstract]
Issued share capital - ordinary shares	The weighted average number of shares in the loss per share (“LPS”) calculation, reflects the weighted average total actual shares of Amryt Pharma plc in issue at December 31, 2020. Issued share capital - ordinary shares of £0.06 each Number of shares Weighted average shares December 31, 2020 178,801,593 158,591,356 December 31, 2019 154,498,887 75,871,562 December 31, 2018 274,817,283 274,817,283 December 31, 2018, as adjusted 45,802,880 45,802,880
Calculation of Loss per share	The calculation of loss per share is based on the following: December 31, 2020 2019 restated* 2018 Loss after tax attributable to equity holders of the Company (US$’000) (104,527 ) (62,998 ) (30,487 ) Weighted average number of ordinary shares in issue 158,591,356 75,871,562 45,802,880 Fully diluted average number of ordinary shares in issue 158,591,356 75,871,562 45,802,880 Basic and diluted loss per share (US$) (0.66 ) (0.83 ) (0.67 ) * see note 27

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
	Dec. 31, 2020
Intangible assets and goodwill [Abstract]
Detailed information about intangible assets and goodwill	The following table summarizes the Group’s intangible assets and goodwill: Developed technology - Developed technology - lomitapide In process R&D Other intangible assets Total Goodwill US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2019 — — 60,091 258 60,349 — Additions — — — 74 74 — Acquired assets, as restated* 176,000 123,000 — 374 299,374 19,131 Impairment charge — — (4,670 ) — (4,670 ) — Foreign exchange movement — — (1,160 ) (5 ) (1,165 ) — At December 31, 2019, as restated* 176,000 123,000 54,261 701 353,962 19,131 Additions — — — 372 372 — Acquired assets — — 591 — 591 — Disposals — — — (246 ) (246 ) — Foreign exchange movement — — 5,276 39 5,315 — At December 31, 2020 176,000 123,000 60,128 866 359,994 19,131 Accumulated amortization At January 1, 2019 — — — 52 52 — Amortization charge, as restated* 7,314 4,143 — 126 11,583 — At December 31, 2019, as restated* 7,314 4,143 — 178 11,635 — Amortization charge 27,429 15,537 — 202 43,168 — Accumulated amortization on disposals — — — (246 ) (246 ) — Foreign exchange movement — — — 68 68 — At December 31, 2020 34,743 19,680 — 202 54,625 — Net book value At December 31, 2019, as restated* 168,686 118,857 54,261 523 342,327 19,131 At December 31, 2020 141,257 103,320 60,128 664 305,369 19,131 * see note 27
Estimated amortization expense, intangibles for future periods	The amortization associated with metreleptin and lomitapide is recorded as part of cost of sales. As of December 31, 2020, the estimated amortization expense related to these intangibles for future periods is as follows: Metreleptin Lomitapide Years Ending December 31, US$’000 US$’000 2021 27,429 15,537 2022 27,429 15,537 2023 27,429 15,537 2024 27,429 15,537 2025 27,429 15,537 Thereafter 4,112 25,635 141,257 103,320

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, plant and equipment [Abstract]
Property, plant and equipment	Property Plant and Machinery Office Equipment Right-of- use assets Total US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2019 386 1,039 421 — 1,846 Additions 6 253 167 152 578 Impact of IFRS 16 — — — 874 874 Acquired Assets — 276 — 924 1,200 Disposals — (114 ) (32 ) — (146 ) Foreign exchange movement (9 ) (22 ) (9 ) 50 10 At December 31, 2019 383 1,432 547 2,000 4,362 Additions 38 527 938 4,420 5,923 Disposals — — (372 ) (378 ) (750 ) Foreign exchange movement 38 93 165 140 436 At December 31, 2020 459 2,052 1,278 6,182 9,971 Accumulated amortization — At January 1, 2019 269 319 160 — 748 Depreciation charge 90 162 64 382 698 Depreciation charge on disposals — (71 ) (32 ) — (103 ) Foreign exchange movement (6 ) (6 ) (5 ) — (17 ) At December 31, 2019 353 404 187 382 1,326 Depreciation charge 15 134 209 939 1,297 Depreciation charge on disposals — — (239 ) (129 ) (368 ) Foreign exchange movement 35 37 11 59 142 At December 31, 2020 403 575 168 1,251 2,397 Net book value At December 31, 2019 30 1,028 360 1,618 3,036 At December 31, 2020 56 1,477 1,110 4,931 7,574

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2020
Trade and other receivables [Abstract]
Trade and other receivables	December 31, 2020 2019 restated* US$’000 US$’000 Trade receivables 33,057 28,607 Accrued income and other debtors 8,423 5,493 VAT recoverable 1,705 1,400 Trade and other receivables 43,185 35,500 * see note 27

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Inventory	December 31, 2020 2019 restated* US$’000 US$’000 Raw materials 25,462 20,043 Work in progress 3,903 2,489 Finished goods 11,627 35,468 Inventories 40,992 58,000 * see note 27

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2020
Cash and cash equivalents [Abstract]
Cash and cash equivalents	December 31, 2020 2019 US$’000 US$’000 Cash at bank available on demand 118,575 65,197 Restricted cash 223 2,032 Total cash and cash equivalents 118,798 67,229

Share capital and reserves (Tab

Share capital and reserves (Tables)	12 Months Ended
	Dec. 31, 2020
Share capital and reserves [Abstract]
Details of issued ordinary shares	Details of the number of issued ordinary shares with a nominal value of Sterling 6 pence (2019: 6 pence) each are in the table below. Ordinary shares Treasury shares Deferred shares 2020 2019 2020 2019 2020 2019 At 1 January 154,498,887 274,817,283 4,864,656 — — 43,171,134 Share consolidation in 2019 — (229,014,401 ) — — — (43,171,134 ) Issue of shares in exchange for warrants 8,229,753 1,645,105 — — — — Issue of shares in equity fund raises 16,000,000 34,888,133 — — — — Issue of shares in consideration of Aegerion Acquisition — 77,027,423 — — — — Issue of treasury shares for share options exercised 72,953 — (72,953 ) — — — Treasury shares acquired in consideration for additional warrants — (4,864,656 ) — 4,864,656 — — At December 31 178,801,593 154,498,887 4,791,703 4,864,656 — —

Deferred tax liability (Tables)

Deferred tax liability (Tables)	12 Months Ended
	Dec. 31, 2020
Deferred tax liability [Abstract]
Deferred tax liability	Total US$’000 At January 1, 2019 6,161 Net movement during the year, as restated* 986 At December 31, 2019, as restated* 7,147 Net movement during the year (535 ) At December 31, 2020 6,612 * see note 27

Long term loan (Tables)

Long term loan (Tables)	12 Months Ended
	Dec. 31, 2020
Long term loan [Abstract]
Long term loan and interest	December 31, 2020 2019 US$’000 US$’000 Long term loan principal 88,037 82,456 Unamortized debt issuance costs (735 ) (846 ) Long term loan 87,302 81,610
Changes in long term loans from financing activities	There have been no events of default or breaches of the covenants occurring for the year ended December 31, 2020 (2019: no events). Total US$’000 Changes in long term loans from financing activities: At January 1, 2020 81,610 Cash-flows Proceeds from loans and borrowings — Repayment of loans and borrowings — Liability related Paid in kind interest 5,585 Amortization of debt costs 107 Accrued interest 1,439 At December 31, 2020 88,741

Convertible notes (Tables)

Convertible notes (Tables)	12 Months Ended
	Dec. 31, 2020
Convertible notes [Abstract]
Convertible notes	Total US$’000 At January 1, 2019 — Issuance of convertible notes 125,000 Amount classified as equity (29,210 ) Accreted interest 1,066 At December 31, 2019 96,856 Accreted interest 4,230 At December 31, 2020 101,086

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2020
Trade and other payables [Abstract]
Trade and other payables	December 31, 2020 2019 restated* US$’000 US$’000 Trade payables 23,595 22,489 Accrued expenses 65,705 55,066 Social security costs and other taxes 936 796 Trade and other payables 90,236 78,351 * see note 27

Provisions and other liabilit_2

Provisions and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Provisions and other liabilities [Abstract]
Provisions and other liabilities	December 31, 2020 2019 restated* US$’000 US$’000 Non-current liabilities Provisions and other liabilities 21,382 3,910 Leases due greater than 1 year 4,569 1,053 25,951 4,963 Current liabilities Provisions and other liabilities 9,976 23,304 Leases due less than 1 year 963 571 10,939 23,875 Total provisions and other liabilities 36,890 28,838 * see note 27

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2020
Related party transactions [Abstract]
Key management compensation	Compensation for the years ended December 31, 2020 and December 31, 2019 of these personnel is detailed below: December 31, 2020 2019 US$’000 US$’000 Short-term employee benefits 1,409 1,049 Performance related bonus 1,122 1,286 Post-employment benefits 119 86 Share-based compensation benefits 2,895 510 Total compensation 5,545 2,931

Fair value measurement and fi_2

Fair value measurement and financial risk management (Tables)	12 Months Ended
	Dec. 31, 2020
Fair value measurement and financial risk management [Abstract]
Categories of financial instruments	Categories of financial instruments December 31, 2020 2019 restated* US$’000 US$’000 Financial assets (all at amortized cost): Cash and cash equivalents 118,798 67,229 Trade receivables 33,057 28,607 Total financial assets 151,855 95,836 Financial liabilities: At amortized cost Trade payables and accrued expenses 89,300 77,555 Lease liabilities 5,532 1,624 Other liabilities 25,358 19,457 Convertible notes 101,086 96,856 Long term loan 87,302 81,610 Contingent value rights 61,417 49,413 At fair value Contingent consideration 86,906 53,048 Total financial liabilities 456,901 379,563 Net (305,046 ) (283,727 ) * see note 27
Maturity profile of financial liabilities	The following table shows the maturity profile of financial liabilities of the Group: December 31, 2020 Carrying amount Contractual cash flows 6 months or less 6 months - 12 months 1-2 years 2-5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Trade payables and accrued expenses 89,300 89,300 89,300 — — — — 89,300 Lease liabilities 5,532 8,820 525 525 1,096 2,676 3,998 8,820 Other liabilities 25,358 25,375 3,993 — 21,382 — — 25,375 Long term loan 87,302 136,723 2,901 3,046 6,349 124,427 — 136,723 Convertible notes 101,086 153,125 3,125 3,125 6,250 140,625 — 153,125 Contingent consideration and contingent value rights** 148,323 127,991 — 62,283 — 65,708 — 127,991 456,901 541,334 99,844 68,979 35,077 333,436 3,998 541,334 ** Contingent consideration contractual cash flows do not include royalty payments due to be paid by Amryt, which are dependent on sales of Oleogel-S10 products. The carrying amount of contingent consideration is recorded at fair value, which incorporates the estimated royalty payments on sales of Oleogel-S10 products. December 31, 2019 Carrying amount Contractual cash flows 6 months or less 6 months - 12 months 1-2 years 2-5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Trade payables and accrued expenses, as restated* 77,555 77,555 77,555 — — — — 77,555 Lease liabilities 1,624 2,048 484 485 601 458 20 2,048 Other liabilities, as restated* 19,457 19,650 7,584 8,138 3,928 — — 19,650 Long term loan 81,610 142,308 2,732 2,853 5,947 130,776 — 142,308 Convertible notes 96,856 159,497 3,247 3,125 6,250 18,750 128,125 159,497 Contingent consideration and contingent value rights** 102,461 127,557 — — 50,000 49,559 27,998 127,557 379,563 528,615 91,602 14,601 66,726 199,543 156,143 528,615 * see note 27 ** Contingent consideration contractual cash flows do not include royalty payments due to be paid by Amryt, which are dependent on sales of Oleogel-S10 products. The carrying amount of contingent consideration is recorded at fair value, which incorporates the estimated royalty payments on sales of Oleogel-S10 products.

Investment in subsidiaries (Tab

Investment in subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2020
Investment in subsidiaries [Abstract]
List of subsidiary companies and their registered offices	List of subsidiary companies: Subsidiary Ownership Activities Company number Incorporation 2020 % holding 2019 % holding Amryt Pharma Holdings Limited Direct Holding company and management services 5316808 UK 100 100 Amryt Pharmaceuticals DAC Indirect Product Sales and management services 566448 Ireland 100 100 Amryt Research Limited Indirect Pharmaceuticals R&D 571411 Ireland 100 100 Amryt Endocrinology Limited Indirect Pharmaceuticals R&D 572984 Ireland 100 100 Amryt Lipidology Limited Indirect Licensee for Lojuxta 593833 Ireland 100 100 Amryt Genetics Limited Indirect Pharmaceutical R&D 622577 Ireland 100 100 Amryt Pharma (UK) Limited Indirect Management services 10463152 UK 100 100 Amryt Pharma Italy SRL Indirect Management services 2109476 Italy 100 100 Amryt Pharma Spain SL Indirect Management services B67130567 Spain 100 100 Amryt GmbH (formerly Amryt AG) Indirect Product Sales and Pharmaceuticals R&D HRB 711487 Germany 100 100 SomPharmaceuticals SA Indirect Pharmaceuticals R&D and management services CHE-435.396.568 Switzerland 100 100 SomTherapeutics, Corp Indirect License holder P14000071235 USA 100 100 Cala Medical Limited Indirect Pharmaceuticals R&D 598486 Ireland 100 NA Amryt Distribution Limited Indirect Dormant 667507 Ireland 100 100 Amryt Pharmaceuticals, Inc. Indirect Holding company and management services 3922075 USA 100 100 Aegerion International Ltd. Indirect Management services 52048 Bermuda 100 100 Aegerion Pharmaceuticals Holdings, Inc. Indirect Product Sales Management services 5213687 USA 100 100 Aegerion Argentina S.R.L. Indirect Management services 901-709682-0 Argentina 100 100 Aegerion Pharmaceuticals (Canada) Limited Indirect Management services 85134 5132 RT0001 Canada 100 100 Amryt Colombia S.A.S. (formerly Aegerion Colombia S.A.S) Indirect Management services R048196625 Colombia 100 100 Aegerion Pharmaceuticals K.K. (Recently liquidated) Indirect Management services 0104-01-107816 Japan 100 100 Aegerion Brasil Comercio E Importacao De Medicamentos LTDA Indirect Management services 3522602510-1 Brazil 100 100 Aegerion Pharmaceuticals Ltd. Indirect Management services 46134 Bermuda 100 100 Aegerion Pharmaceuticals Limited Indirect Management services 8114919 UK 100 100 Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS)* Indirect Management services 534 195 59900012 France 100 100 Aegerion Pharmaceuticals S.r.l. Indirect Management services 1166250 Italy 100 100 Amryt Pharma GmbH (formerly Aegerion Pharmaceuticals GmbH) Indirect Management services HRB 95895 Germany 100 100 Aegerion İlaç Ticaret Limited Şirketi Indirect Management services 907292 Turkey 100 100 Aegerion Pharmaceuticals SARL Indirect Management services CHE-497.494.599 Switzerland 100 100 Aegerion Pharmaceuticals B.V. Indirect Management services 69859647 Netherlands 100 100 Aegerion Pharmaceuticals Spain, S.L. Indirect Management services B88019161 Spain 100 100 *Amryt Pharma France, a dormant group subsidiary merged with Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS) during the year. List of registered offices: Company Registered Office Address Amryt Pharma Holdings Limited Dept 920a 196 High Road, Wood Green, London, United Kingdom, N22 8HH Amryt Pharmaceuticals DAC 45 Mespil road, Dublin 4 Amryt Research Limited 45 Mespil road, Dublin 4 Amryt Endocrinology Limited 45 Mespil road, Dublin 4 Amryt Lipidology Limited 45 Mespil road, Dublin 4 Amryt Genetics Limited 45 Mespil road, Dublin 4 Amryt Pharma (UK) Limited 3rd Floor 1 Ashley Road, Altrincham, Cheshire, United Kingdom, WA14 2DT Amryt Pharma Italy SRL Milano (MI)-Via Dell'Annunciata 23/4 Amryt Pharma Spain SL Barcelona, calle Diputacio, number 260 Amryt GmbH (formerly Amryt AG) Streiflingsweg 11, 75223 Niefern-Öschelbronn SomPharmaceuticals SA Bahnofstrasse 21, 6300 Zug SomTherapeutics, Corp 3795 Coventry Lane, Boca Raton, FL 33496 Cala Medical Limited 45 Mespil road, Dublin 4 Amryt Distribution Limited 45 Mespil road, Dublin 4 Amryt Pharmaceuticals, Inc. 245 First Street, Riverview II, 18th Floor, Cambridge, MA 02142 Aegerion International Ltd. Clarendon House, 2 Church Street, Hamilton, HM11 Aegerion Pharmaceuticals Holdings, Inc. 245 First Street, Riverview II, 18th Floor, Cambridge, MA 02142 Aegerion Argentina S.R.L. Avda. Camacua 421, Suite 102, Olivos, Vicente Lopez, 1636 Aegerion Pharmaceuticals (Canada) Limited 5300 Commerce Court West, 199 Bay Street, Toronto, ON M5L 1B9 Amryt Colombia S.A.S. (formerly Aegerion Colombia S.A.S) CR 12 89 33 P 5, Bogota DC, Bogota 110111 Aegerion Pharmaceuticals K.K. (Recently liquidated) 12F, Ark Mori Building, 1-12-32 Akasaka, Minato-ku, Tokyo Aegerion Brasil Comercio E Importacao De Medicamentos LTDA Rua Joseefina, 200-Guarulhos City, Sao Paulo Aegerion Pharmaceuticals Ltd. Clarendon House, 2 Church Street, Hamilton, HM11 Aegerion Pharmaceuticals Limited C/O Corporation Service Company (Uk) Limited 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS) 235, Avenue Le Jour se Leve, Boulogne-Billancourt, 92 100 Aegerion Pharmaceuticals S.r.l. Viale Abruzzi n. 94, Milano, 20131 Amryt Pharma GmbH (formerly Aegerion Pharmaceuticals GmbH) Streiflingsweg 4, 75223 NiefernÖschelbronn, Germany. Aegerion İlaç Ticaret Limited Şirketi Orjin Maslak, Eski Buyukdere Caddesi No: 27 K:11, Maslak, Istanbul, 34485 Aegerion Pharmaceuticals SARL Rue de Pontets 6, Lavigny, Switzerland 1175 Aegerion Pharmaceuticals B.V. Atrium Building, 8th Floor, Strawinskylaan 3127, 8e verdieping, Amsterdam Aegerion Pharmaceuticals Spain, S.L. Calle Josep Coroleu, 83 2-2, Vilanova I la Geltru, Barcelona 08800

Restatement of prior year com_2

Restatement of prior year comparatives (Tables)	12 Months Ended
	Dec. 31, 2020
Restatement of prior year comparatives [Abstract]
Impact on statement of financial position	The impact on the Consolidated Statement of Financial Position as at December 31, 2019 is shown below: As previously reported Adjustments Note As restated US$’000 US$’000 US$’000 Assets Non-current assets Goodwill 30,813 (11,682 ) 27 a 19,131 Intangible assets 350,953 (8,626 ) 27 b 342,327 Property, plant and equipment 3,036 — 3,036 Other non-current assets 2,306 (433 ) 27 c 1,873 Total non-current assets 387,108 (20,741 ) 366,367 Current assets Trade and other receivables 36,387 (887 ) 27 c 35,500 Inventories 43,623 14,377 27 d 58,000 Cash and cash equivalents, including restricted cash 67,229 — 67,229 Total current assets 147,239 13,490 160,729 Total assets 534,347 (7,251 ) 527,096 Equity and liabilities Equity attributable to owners of the parent Share capital 11,918 — 11,918 Share premium 2,422 — 2,422 Other reserves 248,656 (26 ) 248,630 Accumulated deficit (133,674 ) 2,537 (131,137 ) Total equity 129,322 2,511 131,833 Non-current liabilities Contingent consideration and contingent value rights 102,461 — 102,461 Deferred tax liability 18,921 (11,774 ) 27 e 7,147 Long term loan 81,610 — 81,610 Convertible notes 96,856 — 96,856 Provisions and other liabilities 4,963 — 4,963 Total non-current liabilities 304,811 (11,774 ) 293,037 Current liabilities Trade and other payables 76,596 1,755 27 c 78,351 Provisions and other liabilities 23,618 257 27 c 23,875 Total current liabilities 100,214 2,012 102,226 Total liabilities 405,025 (9,762 ) 395,263 Total equity and liabilities 534,347 (7,251 ) 527,096 The above adjustments to the statement of financial position relate to the completion of the fair value assignment to identifiable assets and liabilities acquired as part of the Aegerion acquisition, the following adjustments have been reflected in the consolidated financial statements: a) The adjustments to goodwill are a consequence of the fair value adjustments described in more detail below, which primarily relate to the measurement of intangible assets, valuation of inventory and associated deferred tax liabilities. b) The fair value of intangible assets acquired, consisting of developed technology for metreleptin and lomitapide, was adjusted as a consequence of the detailed review and update to the expected future usage of inventory, the valuation of which was a factor in determining the fair value of acquired developed technology. See more detail on the update to the inventory valuation below. c) Accruals, provisions, and prepayments as at the acquisition date were reviewed during the twelve months following the acquisition and the fair values as at the acquisition date were updated based on the results of a review of the conditions that existed at this date. d) Fair value of inventory recognized at the date of acquisition was updated to reflect the results of detailed reviews of both raw material and finished good acquired. This involved a review the expected timing of transition from usage of acquired finished goods to usage of new inventory, including the review of expected timing of manufacture runs and the review of expected inventory usage. Additionally, a review was conducted on the demand and production that would be saleable in the future. The review resulted in a change in the assumptions and estimates regarding the usage of acquired inventory, leading to an increase in the estimated usage of acquired inventory and consequently resulting in an increase in the fair value of acquired inventory. e) Deferred tax was updated to reflect the above changes to the fair value of the inventory and of intangible assets. In addition, deferred tax was updated to reflect the results of a review of the historic tax basis of U.S. intangible assets included in the Aegerion acquisition. This review identified that the tax basis of the asset in question was understated at the time of the acquisition. The closing deferred tax liability as of December 31, 2019 was adjusted for the correct tax basis.
Impact on consolidated statement of comprehensive loss of fair value adjustments	The impact on the Consolidated Statement of Comprehensive Loss of the fair value adjustments for the year ended December 31, 2019 is shown below: As previously reported Adjustments Note As restated US$’000 US$’000 US$’000 Revenue 58,124 — 58,124 Cost of sales (42,001 ) 3,268 27 f (38,733 ) Gross profit 16,123 3,268 19,391 Research and development expenses (15,827 ) — (15,827 ) Selling, general and administrative expenses (35,498 ) — (35,498 ) Restructuring and acquisition costs (13,038 ) — (13,038 ) Share based payment expenses (841 ) — (841 ) Impairment charge (4,670 ) — (4,670 ) Operating loss before finance expense (53,751 ) 3,268 (50,483 ) Non-cash change in fair value of contingent consideration (6,740 ) — (6,740 ) Non-cash contingent value rights finance expense (1,511 ) — (1,511 ) Net finance expense - other (4,759 ) — (4,759 ) Loss on ordinary activities before taxation (66,761 ) 3,268 (63,493 ) Tax credit on loss on ordinary activities 1,226 (731 ) 27 g 495 Loss for the year attributable to the equity holders of the Company (65,535 ) 2,537 (62,998 ) Exchange translation differences which may be reclassified through profit or loss 781 (26 ) 755 Total other comprehensive income 781 (26 ) 755 Total comprehensive loss for the year attributable to the equity holders of the Company (64,754 ) 2,511 (62,243 ) Loss per share Loss per share - basic and diluted, attributable to ordinary equity holders of the parent (US$) (0.86 ) (0.83 ) The above adjustments relate to the impact on the statement of comprehensive loss as result of the fair value adjustments following the completion of the fair value assignment to identifiable assets and liabilities acquired as part of the Aegerion acquisition. Non-cash adjustments to the statement of comprehensive loss: f) Cost of sales has been adjusted for the impact on the non-cash amortization of inventory fair value step-up and acquired intangibles, for the period from the date of acquisition to the year end, as a result of the update to acquired inventory and intangible fair values following the finalization of acquisition accounting for the Aegerion acquisition. See Note 27b and 27d, above, for further detail on the fair value adjustments to acquired inventory and intangible. g) As a result of a change in the measurement of the deferred tax liability at the acquisition date, there was a non-cash adjustment to the tax charge for the period from the date of acquisition to the year end.

General information (Details)

General information (Details)	1 Months Ended
	Sep. 30, 2019Product
General information [Abstract]
Number of products expanded to market due to acquisition	2

Accounting policies, Major exch

Accounting policies, Major exchange rates of currencies (Details)	12 Months Ended
	Dec. 31, 2020$ / kr	Dec. 31, 2020$ / kr$ / £	Dec. 31, 2020$ / kr$ / kr	Dec. 31, 2020$ / kr$ / SFr	Dec. 31, 2020$ / kr$ / kr	Dec. 31, 2020$ / kr$ / €	Dec. 31, 2019$ / kr	Dec. 31, 2019$ / kr$ / £	Dec. 31, 2019$ / kr$ / kr	Dec. 31, 2019$ / kr$ / SFr	Dec. 31, 2019$ / kr$ / kr	Dec. 31, 2019$ / kr$ / €	Dec. 31, 2018$ / kr	Dec. 31, 2018$ / kr$ / £	Dec. 31, 2018$ / kr$ / kr	Dec. 31, 2018$ / kr$ / SFr	Dec. 31, 2018$ / kr$ / kr	Dec. 31, 2018$ / kr$ / €	Dec. 31, 2020$ / £	Dec. 31, 2020$ / kr	Dec. 31, 2020$ / SFr	Dec. 31, 2020$ / kr	Dec. 31, 2020$ / €	Dec. 31, 2019$ / £	Dec. 31, 2019$ / kr	Dec. 31, 2019$ / SFr	Dec. 31, 2019$ / kr	Dec. 31, 2019$ / €	Dec. 31, 2018$ / £	Dec. 31, 2018$ / kr	Dec. 31, 2018$ / SFr	Dec. 31, 2018$ / kr	Dec. 31, 2018$ / €
Exchange rates [Abstract]
Average	9.2135	0.7799	6.5432	0.9391	9.4206	0.8777	9.4533	0.7836	6.6690	0.9938	8.7976	0.8932	8.6784	0.7485	6.2997	0.9763	8.1289	0.8455
Closing	8.1885	8.1885	8.1885	8.1885	8.1885	8.1885	9.3282	9.3282	9.3282	9.3282	9.3282	9.3282	9.0855	9.0855	9.0855	9.0855	9.0855	9.0855	0.7365	6.0570	0.8829	8.5671	0.8141	0.7624	6.6698	0.9710	8.8046	0.8929	0.7833	6.5700	0.9976	8.5654	0.8739

Accounting policies, Estimated

Accounting policies, Estimated useful lives of property, plant and equipment (Details)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Machinery [Member] | Bottom of Range [Member]
Property, plant and equipment [Abstract]
Expected useful lives	5 years
Property, Plant and Machinery [Member] | Top of Range [Member]
Property, plant and equipment [Abstract]
Expected useful lives	15 years
Office Equipment [Member] | Bottom of Range [Member]
Property, plant and equipment [Abstract]
Expected useful lives	3 years
Office Equipment [Member] | Top of Range [Member]
Property, plant and equipment [Abstract]
Expected useful lives	10 years

Accounting policies, Useful lif

Accounting policies, Useful life of other acquired intangible assets (Details)	12 Months Ended
	Dec. 31, 2020
Software and Hardware [Member] | Bottom of Range [Member]
Intangible assets [Abstract]
Useful life	3 years
Software and Hardware [Member] | Top of Range [Member]
Intangible assets [Abstract]
Useful life	10 years
Website Development [Member] | Bottom of Range [Member]
Intangible assets [Abstract]
Useful life	5 years
Website Development [Member] | Top of Range [Member]
Intangible assets [Abstract]
Useful life	10 years

Accounting policies (Details)

Accounting policies (Details)	Sep. 24, 2019USD ($)	Dec. 31, 2020Milestoneshares	Dec. 31, 2020USD ($)Milestoneshares	Dec. 31, 2019USD ($)
Basis of going concern [Abstract]
Issuance of American Depository Shares (in shares) | shares		3,200,000	3,200,000
Proceeds from private placement of American Depositary Shares			$ 40,000,000
Equity fund raised for acquisition	$ 60,000,000			$ 8,000,000
AP101 [Member]
Valuation of contingent value rights [Abstract]
Number of milestones | Milestone		2	2
Aegerion [Member]
Basis of going concern [Abstract]
Equity fund raised for acquisition				$ 60,000,000

Segment information, Revenues f

Segment information, Revenues from external customers by product and by geographic region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	$ 182,607	$ 58,124	[1]	$ 17,095
Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	106,872	25,088		0
Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	74,750	32,260		16,110
Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	985	776		985
U.S. [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	97,885	25,560		0
U.S. [Member] | Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	60,568	14,944		0
U.S. [Member] | Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	37,317	10,616		0
U.S. [Member] | Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	0	0		0
EMEA [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	59,401	27,704		16,060
EMEA [Member] | Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	32,494	8,048		0
EMEA [Member] | Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	26,144	18,985		15,132
EMEA [Member] | Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	763	671		928
Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	25,321	4,860		1,035
Other [Member] | Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	13,810	2,096		0
Other [Member] | Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	11,289	2,659		978
Other [Member] | Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	$ 222	$ 105		$ 57
[1]	see Note 27

Segment information (Details)

Segment information (Details)	12 Months Ended
	Dec. 31, 2020ProductSegment	Dec. 31, 2019	Dec. 31, 2018
Operating Segment [Abstract]
Number of segments | Segment	1
Customer One [Member]
Major Customers [Abstract]
Percentage of revenue	54.00%	44.00%
Percentage of accounts receivable	42.00%	44.00%
Commercial Products [Member]
Operating Segment [Abstract]
Number of products	2
Development Products [Member]
Operating Segment [Abstract]
Number of products	2
Lomitapide [Member] | Italy, the Netherlands and Greece [Member]
Major Customers [Abstract]
Percentage of revenue			76.00%

Cost of sales (Details)

Cost of sales (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Cost of sales [Abstract]
Cost of product sales		$ 25,854	$ 11,384	[1]	$ 3,588
Amortization of acquired intangibles (see Note 12)		42,966	11,457	[1]	0
Amortization of inventory fair value step-up (see Note 15)	[1]	27,617	7,473		0
Royalty expenses		22,592	8,419	[1]	2,678
Total cost of sales		$ 119,029	$ 38,733	[1]	$ 6,266
[1]	see Note 27

Share based payments, Number an

Share based payments, Number and weighted average exercise price of share options and warrants (Details)	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2020shares£ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2019shares£ / shares	Dec. 31, 2018shares£ / shares
Number of Options [Abstract]
Granted (in shares)	1,320,000	1,320,000			0
Share Options [Member]
Number of Options [Abstract]
Balance, pre share consolidation (in shares)					19,696,586
Balance beginning restated (in shares)	14,481,720	14,481,720	3,250,855	3,250,855	3,282,764
Granted (in shares)	4,432,000	4,432,000	11,330,641	11,330,641	0
Lapsed (in shares)	(87,119)	(87,119)	(99,776)	(99,776)	(31,909)
Exercised (in shares)	(72,953)	(72,953)	0	0
Balance ending (in shares)	18,753,648	18,753,648	14,481,720	14,481,720	3,250,855
Exercisable (in shares)	5,866,152	5,866,152	2,468,310	2,468,310	1,327,406
Weighted Average Exercise Price [Abstract]
Balance, pre share consolidation (in sterling per share) | £ / shares					£ 0.1916
Balance beginning restated (in sterling per share) | £ / shares		£ 1.1600		£ 1.1520	1.1496
Granted (in sterling per share) | £ / shares		1.4476		1.1701
Lapsed (in dollars per share) | £ / shares		1.1342		1.9766	1.4250
Exercised (in dollars per share) | £ / shares		1.2072		0
Balance ending (in sterling per share) | £ / shares		1.2279		1.1600	1.1520
Exercisable (in sterling per share) | £ / shares		£ 1.1424		£ 1.0908	£ 1.1683
Warrants [Member]
Number of Units [Abstract]
Balance, pre share consolidation (in shares)					23,103,481
Balance beginning restated (in shares)	17,541,815	17,541,815	3,818,325	3,818,325	3,850,580
Granted (in shares)	0	0	18,841,378	18,841,378
Lapsed (in shares)	0	0	(3,472,783)	(3,472,783)	(32,255)
Exercised (in shares)	(8,229,753)	(8,229,753)	(1,645,105)	(1,645,105)
Balance ending (in shares)	9,312,062	9,312,062	17,541,815	17,541,815	3,818,325
Exercisable (in shares)	9,312,062	9,312,062	17,541,815	17,541,815	3,818,325
Weighted Average Exercise Price of Units [Abstract]
Beginning pre share consolidation (in sterling per share) | £ / shares					£ 0.2474
Balance beginning restated (in sterling per share) | £ / shares		£ 0.0003		£ 1.4400	1.4844
Granted (in sterling per share) | £ / shares		0		0
Lapsed (in sterling per share) | £ / shares		0		1.4400	6.7200
Exercised (in sterling per share) | £ / shares		0		0
Balance ending (in sterling per share) | £ / shares		0.0005		0.0003	1.4400
Exercisable (in sterling per share) | £ / shares		£ 0.0005		£ 0.0003	£ 1.4400
Zero Cost Warrants [Member] | Aegerion [Member]
Number of Units [Abstract]
Balance beginning restated (in shares)	17,196,273	17,196,273	0	0
Balance ending (in shares)	8,966,520	8,966,520	17,196,273	17,196,273	0
Restricted Stock Units [Member]
Number of Units [Abstract]
Balance beginning restated (in shares)	0	0
Granted (in shares)	1,556,960	1,556,960	0	0	0
Lapsed (in shares)	(7,050)	(7,050)
Exercised (in shares)	0	0
Balance ending (in shares)	1,549,910	1,549,910	0	0
Weighted Average Exercise Price of Units [Abstract]
Balance beginning restated (in sterling per share) | $ / shares	$ 0
Granted (in sterling per share) | $ / shares	2.34
Lapsed (in sterling per share) | $ / shares	2.32
Exercised (in sterling per share) | $ / shares	0
Balance ending (in sterling per share) | $ / shares	$ 2.34		$ 0
Restricted Stock Units [Member] | Bottom of Range [Member]
Number of Units [Abstract]
Balance ending (in shares)	1,556,960	1,556,960

Share based payments, Equity in

Share based payments, Equity instruments granted (Details) - £ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share Options [Member]
Options and Warrant Pricing Model [Abstract]
Days to Expiration	2555 days	2555 days
Share Options [Member] | Bottom of Range [Member]
Options and Warrant Pricing Model [Abstract]
Volatility	33.00%	27.00%
Risk free interest rate	0.39%	0.38%
Share price at grant (in sterling per share)	£ 1.2350	£ 0.7584
Share Options [Member] | Top of Range [Member]
Options and Warrant Pricing Model [Abstract]
Volatility	37.00%	48.00%
Risk free interest rate	0.46%	0.83%
Share price at grant (in sterling per share)	£ 1.7890	£ 1.2150
Warrants [Member]
Options and Warrant Pricing Model [Abstract]
Days to Expiration	0 days	0 days
Volatility	0.00%	0.00%
Risk free interest rate	0.00%	0.00%
Share price at grant (in sterling per share)	£ 0	£ 0

Share based payments, Restricte

Share based payments, Restricted share units activity (Details)	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2020shares£ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2019shares£ / shares	Dec. 31, 2018shares£ / shares
Warrants [Member]
Number of Units [Abstract]
Balance beginning restated (in shares)	17,541,815	17,541,815	3,818,325	3,818,325	3,850,580
Granted (in shares)	0	0	18,841,378	18,841,378
Lapsed (in shares)	0	0	(3,472,783)	(3,472,783)	(32,255)
Exercised (in shares)	(8,229,753)	(8,229,753)	(1,645,105)	(1,645,105)
Balance ending (in shares)	9,312,062	9,312,062	17,541,815	17,541,815	3,818,325
Weighted Average Exercise Price of Units [Abstract]
Balance beginning restated (in sterling per share) | £ / shares		£ 0.0003		£ 1.4400	£ 1.4844
Granted (in sterling per share) | £ / shares		0		0
Lapsed (in sterling per share) | £ / shares		0		1.4400	6.7200
Exercised (in sterling per share) | £ / shares		0		0
Balance ending (in sterling per share) | £ / shares		£ 0.0005		£ 0.0003	£ 1.4400
Zero Cost Warrants [Member] | Aegerion [Member]
Number of Units [Abstract]
Balance beginning restated (in shares)	17,196,273	17,196,273	0	0
Balance ending (in shares)	8,966,520	8,966,520	17,196,273	17,196,273	0
Restricted Stock Units [Member]
Number of Units [Abstract]
Balance beginning restated (in shares)	0	0
Granted (in shares)	1,556,960	1,556,960	0	0	0
Lapsed (in shares)	(7,050)	(7,050)
Exercised (in shares)	0	0
Balance ending (in shares)	1,549,910	1,549,910	0	0
Weighted Average Exercise Price of Units [Abstract]
Balance beginning restated (in sterling per share) | $ / shares	$ 0
Granted (in sterling per share) | $ / shares	2.34
Lapsed (in sterling per share) | $ / shares	2.32
Exercised (in sterling per share) | $ / shares	0
Balance ending (in sterling per share) | $ / shares	$ 2.34		$ 0
Restricted Stock Units [Member] | Bottom of Range [Member]
Number of Units [Abstract]
Balance ending (in shares)	1,556,960	1,556,960

Share based payments, Value of

Share based payments, Value of share options and restricted share units (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Value of Share Options Charged to Consolidated Statement of Comprehensive Loss [Abstract]
Total share option expense	$ 4,729	$ 841	$ 821
Share Options [Member]
Value of Share Options Charged to Consolidated Statement of Comprehensive Loss [Abstract]
Total share option expense	4,134	841	821
Restricted Stock Units [Member]
Value of Share Options Charged to Consolidated Statement of Comprehensive Loss [Abstract]
Total share option expense	$ 595	$ 0	$ 0

Share based payments (Details)

Share based payments (Details)	Jul. 10, 2019	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018shares£ / shares	Dec. 31, 2020GBP (£)shares£ / shares	Dec. 31, 2019GBP (£)shares£ / shares	Dec. 31, 2017shares
Stock Options [Abstract]
Share consolidation ratio	0.166667
Number of Units [Abstract]
Share options granted (in shares)		1,320,000		0
Share Options [Member]
Stock Options [Abstract]
Termination term		90 days
Number of Units [Abstract]
Share options granted (in shares)		4,432,000	11,330,641	0
Fair value of share options granted		$ 8,230,000	$ 16,919,000		£ 6,416,000	£ 13,258,000
Weighted remaining contractual life of options outstanding		5 years 5 months 12 days	6 years 2 months 8 days	4 years 11 months 8 days
Share Options [Member] | Bottom of Range [Member]
Stock Options [Abstract]
Vesting period		3 years
Option term		7 years
Number of Units [Abstract]
Exercise price of outstanding options (in sterling per share) | £ / shares				£ 0.93	£ 0.76	£ 0.76
Share Options [Member] | Top of Range [Member]
Stock Options [Abstract]
Option term		10 years
Number of Units [Abstract]
Exercise price of outstanding options (in sterling per share) | £ / shares				£ 2.88	£ 1.79	£ 1.50
Warrants [Member]
Number of Units [Abstract]
Outstanding (in shares)		9,312,062	17,541,815	3,818,325	9,312,062	17,541,815	3,850,580
Granted (in shares)		0	18,841,378
Number of other equity instruments issued in connection with the admission to the AIM in share-based payment arrangement (in shares)		345,542	345,542
Weighted remaining contractual life of outstanding		3 months 18 days	1 year 3 months 18 days	2 years 3 months 18 days
Exercise price of other than options outstanding (in sterling per share) | £ / shares				£ 1.44	£ 1.44	£ 1.44
Zero Cost Warrants [Member] | Aegerion [Member]
Number of Units [Abstract]
Outstanding (in shares)		8,966,520	17,196,273	0	8,966,520	17,196,273
Restricted Stock Units [Member]
Number of Units [Abstract]
Outstanding (in shares)		1,549,910	0		1,549,910	0
Granted (in shares)		1,556,960	0	0
Fair value of units granted | $		$ 2,609,000
Weighted remaining contractual life of outstanding		2 years 7 months 2 days
Restricted Stock Units [Member] | Bottom of Range [Member]
Number of Units [Abstract]
Outstanding (in shares)		1,556,960			1,556,960

Business combinations and ass_3

Business combinations and asset acquisitions, Fair value of identifiable net assets acquired (Details) - USD ($)		Sep. 24, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2020	Jul. 31, 2020	Dec. 19, 2019	Nov. 14, 2019	Sep. 30, 2019	Aug. 31, 2019
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)		27,541,944		7,346,189				1,645,105		2,765,901	4,580,288
Acquisition and restructuring related costs incurred			$ 1,017,000	$ 13,038,000	$ 0
Zero Cost Warrants [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)						4,229,753	4,000,000
Repurchase of ordinary shares (in shares)									4,864,656
Ordinary Shares [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)			183,593,296	159,363,543
Aegerion Pharmaceuticals [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)		85,092,423
Share price (in dollars per share)		$ 1.793
Busines acquisition purchase price, fair value		$ 152,615,000
Non-current assets [Abstract]
Property, plant and equipment		276,000
Right of use assets		924,000
Intangible Assets		299,374,000
Other assets		1,901,000
Total non-current assets		302,475,000
Current assets [Abstract]
Cash and cash equivalents		24,985,000
Trade and other receivables		23,259,000
Inventory		57,441,000
Prepaid expenses and other assets		1,588,000
Total current assets		107,273,000
Total assets		409,748,000
Current liabilities [Abstract]
Accounts payable		3,951,000
Accrued liabilities		67,010,000
Lease liabilities - current		384,000
Provision for legal settlements - current		15,173,000
Total current liabilities		86,518,000
Non-current liabilities [Abstract]
Lease liabilities - long term		538,000
Long term debt		54,469,000
Convertible notes debt and equity components - long term		125,000,000
Provision for legal settlements - long term		7,821,000
Deferred tax liability		1,918,000
Total non-current liabilities		189,746,000
Total liabilities		276,264,000
Total identifiable net assets at fair value		133,484,000
Goodwill arising on acquisition		19,131,000		$ 19,131,000,000
Total consideration		152,615,000
Consideration [Abstract]
Issue of fully paid up ordinary shares and zero cost warrants		152,615,000
Total consideration		$ 152,615,000
Aegerion Pharmaceuticals [Member] | Zero Cost Warrants [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)		8,065,000
Aegerion Pharmaceuticals [Member] | Ordinary Shares [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)		77,027,423
Shares issued for each zero cost warrants (in shares)		1
Repurchase of ordinary shares (in shares)									4,864,656
Aegerion Pharmaceuticals [Member] | As Previously Reported [member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Busines acquisition purchase price, fair value		$ 152,615,000
Non-current assets [Abstract]
Property, plant and equipment		276,000
Right of use assets		924,000
Intangible Assets		308,374,000
Other assets		2,334,000
Total non-current assets		311,908,000
Current assets [Abstract]
Cash and cash equivalents		24,985,000
Trade and other receivables		23,259,000
Inventory		45,959,000
Prepaid expenses and other assets		2,469,000
Total current assets		96,672,000
Total assets		408,580,000
Current liabilities [Abstract]
Accounts payable		5,137,000
Accrued liabilities		64,088,000
Lease liabilities - current		384,000
Provision for legal settlements - current		14,916,000
Total current liabilities		84,525,000
Non-current liabilities [Abstract]
Lease liabilities - long term		538,000
Long term debt		54,469,000
Convertible notes debt and equity components - long term		125,000,000
Provision for legal settlements - long term		7,821,000
Deferred tax liability		14,425,000
Total non-current liabilities		202,253,000
Total liabilities		286,778,000
Total identifiable net assets at fair value		121,802,000
Goodwill arising on acquisition		30,813,000
Total consideration		152,615,000
Consideration [Abstract]
Issue of fully paid up ordinary shares and zero cost warrants		152,615,000
Total consideration		152,615,000
Aegerion Pharmaceuticals [Member] | Adjustments [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Busines acquisition purchase price, fair value	[1]	0
Non-current assets [Abstract]
Property, plant and equipment	[1]	0
Right of use assets	[1]	0
Intangible Assets	[1]	(9,000,000)
Other assets	[1]	(433,000)
Total non-current assets	[1]	(9,433,000)
Current assets [Abstract]
Cash and cash equivalents	[1]	0
Trade and other receivables	[1]	0
Inventory	[1]	11,482,000
Prepaid expenses and other assets	[1]	(881,000)
Total current assets	[1]	10,601,000
Total assets	[1]	1,168,000
Current liabilities [Abstract]
Accounts payable	[1]	(1,186,000)
Accrued liabilities	[1]	2,922,000
Lease liabilities - current	[1]	0
Provision for legal settlements - current	[1]	257,000
Total current liabilities	[1]	1,993,000
Non-current liabilities [Abstract]
Lease liabilities - long term	[1]	0
Long term debt	[1]	0
Convertible notes debt and equity components - long term	[1]	0
Provision for legal settlements - long term	[1]	0
Deferred tax liability	[1]	(12,507,000)
Total non-current liabilities	[1]	(12,507,000)
Total liabilities	[1]	(10,514,000)
Total identifiable net assets at fair value	[1]	11,682,000
Goodwill arising on acquisition	[1]	(11,682,000)
Total consideration	[1]	0
Consideration [Abstract]
Issue of fully paid up ordinary shares and zero cost warrants	[1]	0
Total consideration	[1]	$ 0
[1]	Adjustments relate to finalization of fair values following completion of the fair value assignment to identifiable assets and liabilities acquired. See Note 27, Restatement of prior year comparatives, for more details on the adjustments.

Business combinations and ass_4

Business combinations and asset acquisitions, Contingent value rights (Details)	Sep. 24, 2019USD ($)Milestone	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	[1]	Dec. 31, 2018USD ($)
Contingent value rights [Abstract]
Revenue targets		$ 182,607,000	$ 58,124,000		$ 17,095,000
Aegerion Pharmaceuticals [Member]
Contingent value rights [Abstract]
Settlement period for loan notes from date of issuance		120 days
Contingent value rights value if milestone not achieved		$ 0
Term of loan notes		120 days
Aegerion Pharmaceuticals [Member] | Top of Range [Member]
Contingent value rights [Abstract]
Contingent value rights payable amount	$ 85,000,000
Volume weighted average price period for share valuation		45 days
Aegerion Pharmaceuticals [Member] | Bottom of Range [Member]
Contingent value rights [Abstract]
Revenue targets	35,000,000
Volume weighted average price period for share valuation		30 days
Aegerion Pharmaceuticals [Member] | FDA [Member]
Contingent value rights [Abstract]
Contingent value payable upon approval	$ 35,000,000
Percentage due if approval obtained by specified date	100.00%
Linear sliding scale percentage if approved before specified date	0.00%
Aegerion Pharmaceuticals [Member] | EMA [Member]
Contingent value rights [Abstract]
Contingent value payable upon approval	$ 15,000,000
Percentage due if approval obtained by specified date	100.00%
Linear sliding scale percentage if approved before specified date	0.00%
Aegerion Pharmaceuticals [Member] | Oleogel S10 [Member]
Contingent value rights [Abstract]
Number of milestones | Milestone	3
Aegerion Pharmaceuticals [Member] | Oleogel S10 [Member] | Top of Range [Member]
Contingent value rights [Abstract]
Revenue targets	$ 75,000,000
[1]	see Note 27

Business combinations and ass_5

Business combinations and asset acquisitions, Measurement of CVRs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Measurement of CVRs [Abstract]
Non-cash contingent value rights finance expense	$ 12,004,000	$ 1,511,000	[1]	$ 0
Aegerion Pharmaceuticals [Member]
Measurement of CVRs [Abstract]
Carrying value of CVRs	$ 61,417,000	$ 49,413,000
Market based probability chances of success	89.00%	72.00%
Non-cash contingent value rights finance expense	$ 12,004,000	$ 1,511,000		$ 0
Aegerion Pharmaceuticals [Member] | Bottom of Range [Member]
Measurement of CVRs [Abstract]
Discount rates used in calculation of present value of estimated contractual cash flows	10.00%	10.00%
Aegerion Pharmaceuticals [Member] | Top of Range [Member]
Measurement of CVRs [Abstract]
Discount rates used in calculation of present value of estimated contractual cash flows	16.50%	16.50%
[1]	see Note 27

Business combinations and ass_6

Business combinations and asset acquisitions, Acquisition of Amryt GmbH (Details)	Apr. 18, 2016EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)		Dec. 31, 2018USD ($)
Fair Value Measurement of Contingent Consideration [Abstract]
Estimated fair value of contingent consideration | $		$ 86,906,000	$ 53,048,000
Non-cash change in fair value of contingent consideration | $		27,827,000	6,740,000	[1]	$ 10,566,000
Amryt GmbH [Member]
Acquisition of Amryt AG [Abstract]
Milestone payments if net ex-factory sales reach first threshold amount	€ 5,000,000
Milestone payment if no commercial sales made	€ 2,000,000
Period to reach sales after approval	24 months
Milestone payment after first commercial sale	€ 3,000,000
Milestone payment oncenet ex-factory sales/net revenue in any calendar year exceeds second threshold amount	10,000,000
Milestone payment once net ex-factory sales/net revenue in any calendar year exceeds third threshold amount	15,000,000
Cash consideration due and paid on the completion date	€ 150,000
Percentage of royalties on sales	9.00%
Period of sales considering from first commercial sale	10 years
Fair Value Measurement of Contingent Consideration [Abstract]
Estimated fair value of contingent consideration | $		$ 86,906,000	$ 53,048,000
Market based probability chances of success		89.00%	72.00%
Discount rate used for calculation of fair value of contingent consideration		14.40%	24.40%
Non-cash change in fair value of contingent consideration | $		$ 27,827,000	$ 6,740,000		$ 10,566,000
Amryt GmbH [Member] | Bottom of Range [Member]
Acquisition of Amryt AG [Abstract]
Net ex-factory sales first threshold amount	€ 100,000
Net ex-factory sales second threshold amount	50,000,000
Net ex-factory sales third threshold amount	100,000,000
Amryt GmbH [Member] | EMA [Member]
Acquisition of Amryt AG [Abstract]
Milestone payment on receipt of first marketing approval	10,000,000
Milestone payment on receipt of second marketing approval	€ 10,000,000
[1]	see Note 27

Operating loss for the year (De

Operating loss for the year (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Operating loss for the year [Abstract]
Fees payable to the Group's auditor and their associates		$ 858	$ 611		$ 106
Changes in inventory expensed (excluding fair value step-up)		25,854	11,384		1,700
Amortization of inventory fair value step-up	[1]	27,617	7,473		0
Research and development expenses		27,618	15,827	[1]	10,703
Share based payments		4,729	841	[1]	821
Pension costs		1,284	769		583
Depreciation of property, plant and equipment		1,297	698		317
Amortization of intangible assets	[1]	43,168	11,583		50
Operating lease rentals		623	170		300
Foreign exchange gains		$ (2,699)	$ (3,750)		$ 223
[1]	see Note 27

Employees, Aggregate employee r

Employees, Aggregate employee remuneration (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)Employee	Dec. 31, 2019USD ($)Employee		Dec. 31, 2018USD ($)Employee
Employees [Abstract]
Average number of employees | Employee	174	99		61
Employee remuneration [Abstract]
Wages and salaries	$ 32,688	$ 17,268		$ 7,249
Social security costs	3,431	2,037		1,005
Pension costs - employees	1,213	769		583
Directors' remuneration	2,158	2,555		1,565
Share based payments	4,729	841	[1]	821
Total employee costs	$ 44,219	$ 23,470		$ 11,223
[1]	see Note 27

Employees, Directors share opti

Employees, Directors share options (Details)	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares£ / shares	Dec. 31, 2018shares	Dec. 31, 2020shares£ / shares
Share options held by directors [Abstract]
Share options granted (in shares)	1,320,000		0
Joseph Wiley [Member]
Share options held by directors [Abstract]
Number (in shares)	6,437,460	6,437,460		6,437,460
Joseph Wiley [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share) | £ / shares		£ 0.0076		£ 0.0076
Expiration Date	Nov. 28, 2024	Nov. 28, 2024
Joseph Wiley [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share) | £ / shares		£ 1.2150		£ 1.2150
Expiration Date	Nov. 4, 2026	Nov. 4, 2026
Raymond T. Stafford [Member]
Share options held by directors [Abstract]
Number (in shares)	220,000			220,000
Exercise price per share (in sterling per share) | $ / shares	$ 2.25
Expiration Date	Jul. 9, 2027
Share options granted (in shares)	220,000
George P. Hampton, Jr. [Member]
Share options held by directors [Abstract]
Number (in shares)	220,000			220,000
Exercise price per share (in sterling per share) | $ / shares	$ 2.25
Expiration Date	Jul. 9, 2027
Share options granted (in shares)	220,000
Dr. Alain H. Munoz [Member]
Share options held by directors [Abstract]
Number (in shares)	220,000			220,000
Exercise price per share (in sterling per share) | $ / shares	$ 2.25
Expiration Date	Jul. 9, 2027
Share options granted (in shares)	220,000
Donald K. Stern [Member]
Share options held by directors [Abstract]
Number (in shares)	220,000			220,000
Exercise price per share (in sterling per share) | $ / shares	$ 2.25
Expiration Date	Jul. 9, 2027
Share options granted (in shares)	220,000
Dr. Patrick V.J.J. Vink [Member]
Share options held by directors [Abstract]
Number (in shares)	220,000			220,000
Exercise price per share (in sterling per share) | $ / shares	$ 2.25
Expiration Date	Jul. 9, 2027
Share options granted (in shares)	220,000
Stephen T. Wills [Member]
Share options held by directors [Abstract]
Number (in shares)	220,000			220,000
Exercise price per share (in sterling per share) | $ / shares	$ 2.25
Expiration Date	Jul. 9, 2027
Share options granted (in shares)	220,000

Net finance expense - other (De

Net finance expense - other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Net finance expense - other [Abstract]
Interest on loans	$ 22,003	$ 8,464		$ 1,603
Interest on lease liabilities	335	17		0
Charges and fees paid	17	120		20
Interest received	(87)	(92)		(5)
Foreign exchange gains	(2,699)	(3,750)		223
Total	$ 19,569	$ 4,759	[1]	$ 1,841
[1]	see Note 27

Tax credit_(charge) on loss o_3

Tax credit/(charge) on loss on ordinary activities, Reconciliation of expected tax benefit/loss before tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	[1]	Dec. 31, 2018
Loss Before Tax to Actual Tax Credit [Abstract]
Loss before tax	$ (105,859)	$ (63,493)		$ (30,444)
Tax credit at Irish corporation tax rate of 12.5%	(13,232)	(7,937)		(3,806)
Effect of [Abstract]
Movement in unrecognized deferred tax assets	3,624	3,831		4,182
Permanent differences	11,260	6,474		43
Differences in overseas taxation rates	(2,984)	(2,863)		(376)
Total tax (credit)/charge on loss on ordinary activities	$ (1,332)	$ (495)		$ 43
Irish [Member]
Tax rate [Abstract]
Tax rate	12.50%
[1]	see Note 27

Tax credit_(charge) on loss o_4

Tax credit/(charge) on loss on ordinary activities, Unutilized net operating losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Unutilized Net Operating Losses [Abstract]
Deferred tax asset on tax losses	$ 38,244,152	$ 25,858,892	$ 14,503,000
Number of years losses can be carried forward	20 years	20 years
Bottom of Range [Member]
Unutilized Net Operating Losses [Abstract]
Tax rate	12.50%
Top of Range [Member]
Unutilized Net Operating Losses [Abstract]
Tax rate	32.00%
Ireland [Member]
Unutilized Net Operating Losses [Abstract]
Tax rate	12.50%
Unused Tax Losses [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	$ 214,901,000	$ 132,656,000
Unused Tax Losses [Member] | Ireland [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	108,677,000	53,266,000
Unused Tax Losses [Member] | United States [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	35,043,000	36,334,000
Unused Tax Losses [Member] | Germany [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	28,288,000	26,228,000
Unused Tax Losses [Member] | United Kingdom [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	$ 42,893,000	$ 16,828,000

Loss per share - basic and di_3

Loss per share - basic and diluted, Issued share capital - ordinary shares (Details)	Jul. 10, 2019	Dec. 31, 2020£ / sharesshares	Dec. 31, 2019shares		Dec. 31, 2018shares
Number of shares [Abstract]
Weighted average shares (in shares)		158,591,356	75,871,562	[1]	45,802,880
Share consolidation ratio	0.166667
Ordinary Shares [Member]
Number of shares [Abstract]
Ordinary shares issue price (in sterling per share) | £ / shares		£ 0.06
Number of shares (in shares)		178,801,593	154,498,887		274,817,283
Weighted average shares (in shares)		158,591,356	75,871,562		274,817,283
Ordinary Shares [Member] | As Adjusted [Member]
Number of shares [Abstract]
Number of shares (in shares)					45,802,880
Weighted average shares (in shares)					45,802,880
[1]	see Note 27

Loss per share - basic and di_4

Loss per share - basic and diluted, Calculation of Loss per share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	[1]	Dec. 31, 2018
Calculation of loss per share [Abstract]
Loss after tax attributable to equity holders of the Company	$ (104,527)	$ (62,998)		$ (30,487)
Weighted average number of ordinary shares in issue (in shares)	158,591,356	75,871,562		45,802,880
Fully diluted average number of ordinary shares in issue (in shares)	158,591,356	75,871,562		45,802,880
Basic and diluted loss per share (in dollars per share)	$ (0.66)	$ (0.83)		$ (0.67)
[1]	see Note 27

Loss per share - basic and di_5

Loss per share - basic and diluted (Details) - shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share options and warrants outstanding [Abstract]
Number of share options and warrants outstanding (in shares)	28,065,710	32,023,535
As Adjusted [Member]
Share options and warrants outstanding [Abstract]
Number of share options and warrants outstanding (in shares)			7,069,180

Intangible assets and goodwill,

Intangible assets and goodwill, Detailed information about intangible assets and goodwill (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018
Intangible assets [Abstract]
Other intangible assets, beginning of period	[1]	$ 342,327
Impairment charge		0		$ (4,670)	[1]	$ 0
Other intangible assets, ending of period		305,369		342,327	[1]
Goodwill [Abstract]
Goodwill	[1]	19,131
Goodwill		19,131		19,131	[1]
Cost [Member]
Goodwill [Abstract]
Goodwill		19,131	[1]	0
Additions		0		0
Disposal		0
Acquired assets		0		19,131	[1]
Impairment charge				0
Foreign exchange movement		0		0
Goodwill		19,131		19,131	[1]	0
Developed Technology [Member] | Metreleptin [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	[1]	168,686
Other intangible assets, ending of period		141,257		168,686	[1]
Developed Technology [Member] | Metreleptin [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period		176,000	[1]	0
Additions		0		0
Acquired assets		0		176,000	[1]
Impairment charge				0
Disposals		0
Foreign exchange movement		0		0
Other intangible assets, ending of period		176,000		176,000	[1]	0
Developed Technology [Member] | Metreleptin [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period		7,314	[1]	0
Amortization, charge		27,429		7,314	[1]
Accumulated amortization on disposals		0
Foreign exchange movement		0
Other intangible assets, ending of period		34,743		7,314	[1]	0
Developed Technology [Member] | Lomitapide [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	[1]	118,857
Other intangible assets, ending of period		103,320		118,857	[1]
Developed Technology [Member] | Lomitapide [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period		123,000	[1]	0
Additions		0		0
Acquired assets		0		123,000	[1]
Impairment charge				0
Disposals		0
Foreign exchange movement		0		0
Other intangible assets, ending of period		123,000		123,000	[1]	0
Developed Technology [Member] | Lomitapide [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period		4,143	[1]	0
Amortization, charge		15,537		4,143	[1]
Accumulated amortization on disposals		0
Foreign exchange movement		0
Other intangible assets, ending of period		19,680		4,143	[1]	0
In Process R&D [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	[1]	54,261
Other intangible assets, ending of period		60,128		54,261	[1]
In Process R&D [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period		54,261	[1]	60,091
Additions		0		0
Acquired assets		591		0	[1]
Impairment charge				(4,670)
Disposals		0
Foreign exchange movement		5,276		(1,160)
Other intangible assets, ending of period		60,128		54,261	[1]	60,091
In Process R&D [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period		0	[1]	0
Amortization, charge		0		0	[1]
Accumulated amortization on disposals		0
Foreign exchange movement		0
Other intangible assets, ending of period		0		0	[1]	0
Total Intangible Assets [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	[1]	342,327
Other intangible assets, ending of period		305,369		342,327	[1]
Total Intangible Assets [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period		353,962	[1]	60,349
Additions		372		74
Acquired assets		591		299,374	[1]
Impairment charge				(4,670)
Disposals		(246)
Foreign exchange movement		5,315		(1,165)
Other intangible assets, ending of period		359,994		353,962	[1]	60,349
Total Intangible Assets [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period		11,635	[1]	52
Amortization, charge		43,168		11,583	[1]
Accumulated amortization on disposals		(246)
Foreign exchange movement		68
Other intangible assets, ending of period		54,625		11,635	[1]	52
Other Intangible Assets [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	[1]	523
Other intangible assets, ending of period		664		523	[1]
Other Intangible Assets [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period		701	[1]	258
Additions		372		74
Acquired assets		0		374	[1]
Impairment charge				0
Disposals		(246)
Foreign exchange movement		39		(5)
Other intangible assets, ending of period		866		701	[1]	258
Other Intangible Assets [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period		178	[1]	52
Amortization, charge		202		126	[1]
Accumulated amortization on disposals		(246)
Foreign exchange movement		68
Other intangible assets, ending of period		$ 202		$ 178	[1]	$ 52
[1]	see Note 27

Intangible assets and goodwil_2

Intangible assets and goodwill, Estimated amortization expense, intangibles for future periods (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Estimated amortization expense for future period [Abstract]
Total intangible assets subject to amortization	$ 305,369	$ 342,327	[1]
Developed Technology [Member] | Metreleptin [Member]
Estimated amortization expense for future period [Abstract]
2021	27,429
2022	27,429
2023	27,429
2024	27,429
2025	27,429
Thereafter	4,112
Total intangible assets subject to amortization	$ 141,257	$ 168,686	[1]
Estimated economic lives	5 years 2 months 12 days	6 years 2 months 12 days
Developed Technology [Member] | Lomitapide [Member]
Estimated amortization expense for future period [Abstract]
2021	$ 15,537
2022	15,537
2023	15,537
2024	15,537
2025	15,537
Thereafter	25,635
Total intangible assets subject to amortization	$ 103,320	$ 118,857	[1]
Estimated economic lives	6 years 8 months 12 days	7 years 8 months 12 days
[1]	see Note 27

Intangible assets and goodwil_3

Intangible assets and goodwill (Details)	Oct. 12, 2020USD ($)	Dec. 31, 2020USD ($)ProductSegment	Dec. 31, 2019USD ($)		Dec. 31, 2018USD ($)	Dec. 31, 2016USD ($)	Sep. 24, 2019USD ($)	Apr. 18, 2016EUR (€)
Additional information of in process research and development [Abstract]
In-process R&D costs recognized as intangible		$ 27,618,000	$ 15,827,000	[1]	$ 10,703,000
Goodwill [Abstract]
Number of operating segments | Segment		1
Cala Medical Limited [Member]
Additional information of in process research and development [Abstract]
Total consideration	$ 723,000
Aegerion Pharmaceuticals [Member]
Additional information of in process research and development [Abstract]
Total consideration							$ 152,615,000
Goodwill [Abstract]
Goodwill recognized at acquisition date			$ 19,131,000,000				$ 19,131,000
Number of operating segments | Segment		1
Amryt GmbH [Member]
Additional information of in process research and development [Abstract]
Total consideration | €								€ 150,000
Bottom of Range [Member] | Aegerion Pharmaceuticals [Member]
Impairment [Abstract]
Pre-tax discount rate		10.00%	10.00%
Top of Range [Member] | Aegerion Pharmaceuticals [Member]
Impairment [Abstract]
Pre-tax discount rate		16.50%	16.50%
In Process R&D [Member]
Additional information of in process research and development [Abstract]
Impairment charge recognized as other expense			$ 4,670,000
Number of commercial rare disease products that group comprised | Product		2
Number of years product sold by each groups commercial infrastructure		6 years
In Process R&D [Member] | Cala Medical Limited [Member]
Additional information of in process research and development [Abstract]
In-process R&D costs recognized as intangible	$ 591,000
In Process R&D [Member] | Amryt GmbH [Member]
Additional information of in process research and development [Abstract]
In-process R&D costs recognized as intangible						$ 54,268,000
In Process R&D [Member] | SomTherapeutics, Corp [Member]
Additional information of in process research and development [Abstract]
In-process R&D costs recognized as intangible						$ 4,522,000
Other Intangible Assets [Member] | Bottom of Range [Member]
Other intangible assets [Abstract]
Estimated economic lives		3 years
Other Intangible Assets [Member] | Top of Range [Member]
Other intangible assets [Abstract]
Estimated economic lives		10 years
Impairment [Member]
Impairment [Abstract]
Pre-tax discount rate		14.40%	16.50%
Variation percentage in assumed level of future growth in revenue		10.00%
Increase in percentage of discount rate that represents range of outcomes		5.00%
Revenue growth assumptions projection period		3 years
Forecast period		4 years
Long-term growth rate		2.00%
Discount rate		14.40%	16.50%
Impairment of goodwill		$ 0	$ 0
Impairment [Member] | Bottom of Range [Member]
Impairment [Abstract]
Goodwill and impairment average revenue growth rate		10.00%
Goodwill and impairment average cost growth rate		(4.00%)
Impairment [Member] | Top of Range [Member]
Impairment [Abstract]
Goodwill and impairment average revenue growth rate		33.00%
Goodwill and impairment average cost growth rate		38.00%
[1]	see Note 27

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	[1]	$ 3,036
Property, plant and equipment, end of period		7,574	$ 3,036	[1]
Property [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		30
Property, plant and equipment, end of period		56	30
Plant and Machinery [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		1,028
Property, plant and equipment, end of period		1,477	1,028
Office Equipment [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		360
Property, plant and equipment, end of period		1,110	360
Right-of-use Asset [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		1,618
Property, plant and equipment, end of period		4,931	1,618
Cost [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		4,362	1,846
Additions		5,923	578
Impact of IFRS 16			874
Acquired Assets			1,200
Disposals		(750)	(146)
Foreign exchange movement		436	10
Property, plant and equipment, end of period		9,971	4,362
Cost [Member] | Property [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		383	386
Additions		38	6
Impact of IFRS 16			0
Acquired Assets			0
Disposals		0	0
Foreign exchange movement		38	(9)
Property, plant and equipment, end of period		459	383
Cost [Member] | Plant and Machinery [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		1,432	1,039
Additions		527	253
Impact of IFRS 16			0
Acquired Assets			276
Disposals		0	(114)
Foreign exchange movement		93	(22)
Property, plant and equipment, end of period		2,052	1,432
Cost [Member] | Office Equipment [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		547	421
Additions		938	167
Impact of IFRS 16			0
Acquired Assets			0
Disposals		(372)	(32)
Foreign exchange movement		165	(9)
Property, plant and equipment, end of period		1,278	547
Cost [Member] | Right-of-use Asset [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period		2,000	0
Additions		4,420	152
Impact of IFRS 16			874
Acquired Assets			924
Disposals		(378)	0
Foreign exchange movement		140	50
Property, plant and equipment, end of period		6,182	2,000
Accumulated amortization [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period		1,326	748
Depreciation, charge		1,297	698
Depreciation charge on disposals		(368)	(103)
Foreign exchange movement		142	(17)
Property, plant and equipment, end of period		2,397	1,326
Accumulated amortization [Member] | Property [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period		353	269
Depreciation, charge		15	90
Depreciation charge on disposals		0	0
Foreign exchange movement		35	(6)
Property, plant and equipment, end of period		403	353
Accumulated amortization [Member] | Plant and Machinery [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period		404	319
Depreciation, charge		134	162
Depreciation charge on disposals		0	(71)
Foreign exchange movement		37	(6)
Property, plant and equipment, end of period		575	404
Accumulated amortization [Member] | Office Equipment [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period		187	160
Depreciation, charge		209	64
Depreciation charge on disposals		(239)	(32)
Foreign exchange movement		11	(5)
Property, plant and equipment, end of period		168	187
Accumulated amortization [Member] | Right-of-use Asset [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period		382	0
Depreciation, charge		939	382
Depreciation charge on disposals		(129)	0
Foreign exchange movement		59	0
Property, plant and equipment, end of period		$ 1,251	$ 382
[1]	see Note 27

Trade and other receivables (De

Trade and other receivables (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Trade and other receivables [Abstract]
Trade receivables	$ 33,057,000	$ 28,607,000	[1]
Accrued income and other debtors	8,423,000	5,493,000	[1]
VAT recoverable	1,705,000	1,400,000	[1]
Trade and other receivables	43,185,000	35,500,000	[1]
Trade receivables due greater than 120 days	$ 1,186,000	$ 752,000
Trade receivables threshold period	120 days	120 days
Impairment loss on trade and other receivable	$ 0	$ 0
Accrued income and other debtors balance in relation to prepaid Phase 3 clinical trial costs	$ 287,000	$ 857,000
[1]	see Note 27

Inventories (Details)

Inventories (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018	Sep. 24, 2019
Inventories [Abstract]
Raw materials	$ 25,462,000	$ 20,043,000	[1]
Work in progress	3,903,000	2,489,000	[1]
Finished goods	11,627,000	35,468,000	[1]
Inventories	40,992,000	58,000,000	[1]
Total inventories included in profit or loss as an expense	25,854,000	11,384,000		$ 1,700,000
Inventory Acquisition [Abstract]
Non-cash inventory	$ 1,204,000	$ 28,821,000
Period of saleable inventory is expected to be sold	1 year
Aegerion Acquisition [Member]
Inventory Acquisition [Abstract]
Net inventory acquired as part of the acquisition, net					$ 57,441,000
Non-saleable inventory acquired in connection with acquisition					53,440,000
Non-cash step up at valuation of finished goods inventory					$ 36,294,000
[1]	see Note 27

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Cash and cash equivalents if different from statement of financial position [Abstract]
Cash at bank available on demand	$ 118,575,000	$ 65,197,000	[1]	$ 9,864,000
Restricted cash	223,000	2,032,000	[1]	1,362,000
Total cash and cash equivalents	118,798,000	67,229,000	[1]	$ 11,226,000	[1]	$ 24,411,000
Credit Card Facility [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash	150,000	150,000
Third Party Distributor [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash	$ 73,000	813,000
Escrow Account [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash		$ 1,069,000
[1]	see Note 27

Share capital and reserves (Det

Share capital and reserves (Details)	Sep. 22, 2020shares	Jul. 15, 2020shares	Dec. 27, 2019shares	Nov. 06, 2019USD ($)	Sep. 24, 2019USD ($)shares	Jul. 10, 2019	Dec. 31, 2020USD ($)shares	Oct. 31, 2020shares	Sep. 30, 2019USD ($)shares	Jul. 31, 2019GBP (£)£ / sharesshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2020£ / shares	Dec. 31, 2019£ / sharesshares	Dec. 19, 2019shares	Nov. 14, 2019shares	Aug. 31, 2019shares
Share capital and reserves information [Abstract]
Issue of shares in exchange for warrants (in shares)	4,229,753	4,000,000	1,645,105
Issue of treasury shares for share options exercised (in shares)								72,953
Number of ordinary shares issued (in shares)					27,541,944				2,765,901					7,346,189	1,645,105		4,580,288
Treasury shares (in shares)							4,791,703				4,791,703			4,864,656		4,864,656
Issuance of American Depository Shares (in shares)							3,200,000				3,200,000
Number of ordinary shares each American Deposit Share represent (in shares)							5
Proceeds from private placement from American Depositary Shares | $							$ 40,000,000
Warrants issued (in shares)					5,911,722
Equity fund raised for acquisition | $					$ 60,000,000							$ 8,000,000
Number of deferred ordinary shares repurchased (in shares)										43,171,134
Aggregate consideration of repurchased deferred ordinary shares (in pounds) | £										£ 0.01
Number of additional ordinary shares allotted for each consolidated share (in shares)										4
Share consolidation ratio						0.16667
Warrant Reserve [Abstract]
Number of ordinary shares each warrant holder entitles to subscribe (in shares)											1
Equity Component of Convertible Notes [Abstract]
Equity component of convertible debt | $							$ 125,000,000				$ 125,000,000
Other Distributable Reserves [Abstract]
Distribution of share premium amount | $				$ 268,505,000
Reduction in capital | $												0
Deemed distribution arising from issuance of CVRs | $				$ 47,902,000
Deemed distribution arising from scheme of arrangement | $									$ 2,969,000
Share Premium [Member]
Other Distributable Reserves [Abstract]
Reduction in capital | $												(268,505,000)
Aegerion [Member]
Share capital and reserves information [Abstract]
Number of ordinary shares issued (in shares)					77,027,423
Warrants issued (in shares)					8,065,000
Equity fund raised for acquisition | $												$ 60,000,000
Issuance of shares and warrants in consideration of acquisition | $					$ 152,615,000
Ordinary Shares [Member]
Share capital and reserves information [Abstract]
Nominal value of ordinary shares issued (in sterling per share) | £ / shares										£ 0.01			£ 0.06	£ 0.06
Number of shares issued, beginning balance (in shares)											154,498,887	274,817,283
Share consolidation in 2019 (in shares)											0	(229,014,401)
Issue of shares in exchange for warrants (in shares)											8,229,753	1,645,105
Issue of shares in equity fund raises (in shares)											16,000,000	34,888,133
Issue of treasury shares for share options exercised (in shares)											72,953	0
Treasury shares acquired in consideration for additional warrants (in shares)											0	(4,864,656)
Number of shares issued, ending balance (in shares)							178,801,593				178,801,593	154,498,887
Number of ordinary shares issued (in shares)							183,593,296				183,593,296			159,363,543
Ordinary Shares [Member] | Aegerion [Member]
Share capital and reserves information [Abstract]
Issue of shares in consideration of Aegerion Acquisition (in shares)											0	77,027,423
Treasury Shares [Member]
Share capital and reserves information [Abstract]
Number of shares issued, beginning balance (in shares)											4,864,656	0
Share consolidation in 2019 (in shares)											0	0
Issue of shares in exchange for warrants (in shares)											0	0
Issue of shares in equity fund raises (in shares)											0	0
Issue of treasury shares for share options exercised (in shares)											(72,953)	0
Treasury shares acquired in consideration for additional warrants (in shares)											0	4,864,656
Number of shares issued, ending balance (in shares)							4,791,703				4,791,703	4,864,656
Treasury Shares [Member] | Aegerion [Member]
Share capital and reserves information [Abstract]
Issue of shares in consideration of Aegerion Acquisition (in shares)											0	0
Deferred Shares [Member]
Share capital and reserves information [Abstract]
Number of shares issued, beginning balance (in shares)											0	43,171,134
Share consolidation in 2019 (in shares)											0	(43,171,134)
Issue of shares in exchange for warrants (in shares)											0	0
Issue of shares in equity fund raises (in shares)											0	0
Issue of treasury shares for share options exercised (in shares)											0	0
Treasury shares acquired in consideration for additional warrants (in shares)											0	0
Number of shares issued, ending balance (in shares)							0				0	0
Deferred Shares [Member] | Aegerion [Member]
Share capital and reserves information [Abstract]
Issue of shares in consideration of Aegerion Acquisition (in shares)											0	0

Deferred tax liability (Details

Deferred tax liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019
Deferred tax liability [Abstract]
Beginning of period	$ 7,147,000	[1]	$ 6,161,000
Net movement during the year	(535,000)		986,000	[1]
Ending of period	6,612,000		7,147,000	[1]
Deferred tax liability of acquisition [Abstract]
Increase (decrease) in deferred tax liability from foreign exchange movement	$ 583,000
Increase (decrease) in deferred tax liability from business acquisition			$ (1,118,000)
[1]	see Note 27

Long term loan, Long term loan

Long term loan, Long term loan and interest (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Long term loan [Abstract]
Long term loan principal	$ 88,037	$ 82,456
Unamortized debt issuance costs	(735)	(846)
Long term loan	$ 87,302	$ 81,610	[1]
[1]	see Note 27

Long term loan, Changes in long

Long term loan, Changes in long term loans from financing activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Changes in long term loans from financing activities [Abstract]
Beginning balance	$ 81,610
Cash flows [Abstract]
Proceeds from loans and borrowings	0	$ 31,176	[1]	$ 5,914
Repayment of loans and borrowings	0	(21,990)	[1]	$ 0
Liability related [Abstract]
Paid in kind interest	5,585
Amortization of debt costs	107
Accrued interest	1,439	0
Ending balance	$ 88,741	$ 81,610
[1]	see Note 27

Long term loan (Details)

Long term loan (Details)	Sep. 24, 2019USD ($)	Dec. 31, 2020USD ($)Event	Dec. 31, 2019USD ($)Event		Dec. 31, 2018USD ($)	Sep. 23, 2019USD ($)
Long term loan [Abstract]
Borrowings		$ 88,741,000	$ 81,610,000
Draw down amount		$ 0	$ 31,176,000	[1]	$ 5,914,000
Number of events of default or breaches occurred | Event		0	0
Term Loan [Member]
Long term loan [Abstract]
Debt instrument, term		5 years
Maturity date		September 24, 2024
Debt issuance costs incurred	$ 870,000
Number of events of default or breaches occurred | Event		0	0
Term Loan [Member] | Aegerion [Member]
Long term loan [Abstract]
Borrowings	81,021,000
Draw down amount	$ 26,552,000
Annual interest rate	11.00%
Equivalent rate paid in cash	6.50%
Additional rate paid in kind	6.50%
Term Loan [Member] | Aegerion [Member] | Bottom of Range [Member]
Long term loan [Abstract]
Repayment rate	5.00%
Term Loan [Member] | Aegerion [Member] | Top of Range [Member]
Long term loan [Abstract]
Repayment rate	0.00%
Refinancing [Member] | Aegerion [Member]
Long term loan [Abstract]
Borrowings						$ 54,469,000
[1]	see Note 27

Convertible notes (Details)

Convertible notes (Details)		Sep. 24, 2019USD ($)dshares	Dec. 31, 2020USD ($)Event	Dec. 31, 2019USD ($)Event
Convertible notes [Abstract]
Beginning Balance	[1]		$ 96,856,000
Issuance of convertible notes				$ 29,210,000
Ending Balance			$ 101,086,000	$ 96,856,000	[1]
Number of events of default or breaches occurred | Event			0	0
Number of scheduled trading day | d		2
Convertible Notes [Member]
Convertible notes [Abstract]
Beginning Balance			$ 96,856,000	$ 0
Issuance of convertible notes				125,000,000
Amount classified as equity				(29,210,000)
Accreted interest			4,230,000	1,066,000
Ending Balance			101,086,000	$ 96,856,000
Amryt Pharmaceuticals, Inc. [Member] | Convertible Notes [Member]
Convertible notes [Abstract]
Issue of convertible notes			$ 125,000,000
Annual interest rate		5.00%
Maturity date			April 1, 2025
Conversion ratio (in shares) | shares		386.75
Principal amount of convertible notes for conversion rate		$ 1,000
Minimum percentage ownership on convertible notes for written notice in the event of default			25.00%
Percentage due and payable upon default			100.00%
Maximum period for sole remedy in an event of default			180 days
[1]	see Note 27

Trade and other payables (Detai

Trade and other payables (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	[1]
Trade and other payables [Abstract]
Trade payables	$ 23,595	$ 22,489
Accrued expenses	65,705	55,066
Social security costs and other taxes	936	796
Trade and other payables	$ 90,236	$ 78,351
[1]	see Note 27

Provisions and other liabilit_3

Provisions and other liabilities (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Lease	Jun. 30, 2020USD ($)	Feb. 29, 2020USD ($)	Dec. 31, 2019USD ($)	[1]
Non-current liabilities [Abstract]
Provisions and other liabilities	$ 21,382,000			$ 3,910,000
Leases due greater than 1 year	4,569,000			1,053,000
Provisions and other liabilities, non current	25,951,000			4,963,000
Current liabilities [Abstract]
Provisions and other liabilities	9,976,000			23,304,000
Leases due less than 1 year	963,000			571,000
Provisions and other liabilities current	10,939,000			23,875,000
Total provisions and other liabilities	$ 36,890,000			$ 28,838,000
Leases [Abstract]
Number of new office leases | Lease	2
Boston Lease [Member]
Non-current liabilities [Abstract]
Leases due greater than 1 year			$ 1,233,000
Current liabilities [Abstract]
Leases due less than 1 year			148,000
Leases [Abstract]
Lease term	8 years
Aggregate lease payment amounts over the lease term			2,100,000
Right-of-use asset			$ 1,381,000
Dublin Lease [Member]
Non-current liabilities [Abstract]
Leases due greater than 1 year		$ 2,855,000
Current liabilities [Abstract]
Leases due less than 1 year		110,000
Leases [Abstract]
Lease term	20 years
Aggregate lease payment amounts over the lease term		5,420,000
Right-of-use asset		$ 2,965,000
[1]	see Note 27

Related party transactions (Det

Related party transactions (Details)

Dec. 19, 2019shares

Nov. 14, 2019shares

Sep. 24, 2019USD ($)shares

Mar. 31, 2021shares

Sep. 30, 2020shares

Jul. 31, 2020shares

Jan. 31, 2020shares

Aug. 31, 2019shares

Dec. 31, 2020USD ($)Employeeshares

Dec. 31, 2019USD ($)shares

Sep. 30, 2019shares

Related party transactions [Abstract]

Number of key personnel of group | Employee

2

Compensation of key management personnel [Abstract]

Short-term employee benefits | $

$ 1,409,000

$ 1,049,000

Performance related bonus | $

1,122,000

1,286,000

Post-employment benefits | $

119,000

86,000

Share-based compensation benefits | $

2,895,000

510,000

Total compensation | $

5,545,000

2,931,000

Long Term Loan [Abstract]

Principal amount of long term loan | $

$ 87,302,000

81,610,000

[1]

Zero Cost Warrants [Abstract]

Warrants issued (in shares)

5,911,722

Equity fund raised for acquisition | $

$ 60,000,000

$ 8,000,000

Number of ordinary shares each warrant holder entitles to subscribe (in shares)

1

Number of ordinary shares issued (in shares)

1,645,105

27,541,944

4,580,288

7,346,189

2,765,901

Warrants [Member]

Zero Cost Warrants [Abstract]

Warrants issued (in shares)

5,911,722

Zero cost warrants [Member]

Zero Cost Warrants [Abstract]

Repurchase of ordinary shares (in shares)

4,864,656

Number of ordinary shares each warrant holder entitles to subscribe (in shares)

1

Warrants exercised (in shares)

1,645,105

4,229,753

4,000,000

Number of ordinary shares issued (in shares)

4,229,753

4,000,000

Aegerion [Member]

Long Term Loan [Abstract]

Principal amount of long term loan | $

$ 50,000,000

Zero Cost Warrants [Abstract]

Warrants issued (in shares)

8,065,000

Equity fund raised for acquisition | $

$ 60,000,000

Number of ordinary shares issued (in shares)

77,027,423

Aegerion [Member] | Zero cost warrants [Member]

Zero Cost Warrants [Abstract]

Warrants issued (in shares)

8,065,000

Aegerion [Member] | Convertible notes [Member]

Convertible Notes [Abstract]

Issue of convertible notes | $

$ 125,000,000

Maturity date

April 1, 2025

Annual interest rate

5.00%

Maturity period

5 years 6 months

Director [Member]

Shares Purchased by Directors [Abstract]

Shares purchased (in shares)

7,999

Chairman [Member]

Shares Purchased by Directors [Abstract]

Shares purchased (in shares)

918,273

Chairman [Member] | Subsequent Event [Member]

Shares Purchased by Directors [Abstract]

Shares purchased (in shares)

300,100

[1]

see Note 27

Fair value measurement and fi_3

Fair value measurement and financial risk management, Categories of financial instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	[1]
Financial assets (all at amortized cost) [Abstract]
Financial assets	$ 151,855	$ 95,836
Financial Liabilities [Abstract]
Financial liabilities	456,901	379,563
Net	(305,046)	(283,727)
Trade Payables and Accrued Expenses [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	89,300	77,555
Lease Liabilities [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	5,532	1,624
Other Liabilities [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	25,358	19,457
Convertible Notes [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	101,086	96,856
Long-term Loan [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	87,302	81,610
Contingent Value Rights [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	61,417	49,413
Contingent Consideration [Member]
Financial Liabilities [Abstract]
Financial liabilities, at fair value	86,906	53,048
Cash and Cash Equivalents [Member]
Financial assets (all at amortized cost) [Abstract]
Financial assets	118,798	67,229
Trade Receivables [Member]
Financial assets (all at amortized cost) [Abstract]
Financial assets	$ 33,057	$ 28,607
[1]	see Note 27

Fair value measurement and fi_4

Fair value measurement and financial risk management, Contingent Consideration and Impact of Key Unobservable Input Data (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Fair value measurement and financial risk management [Abstract]
Contingent consideration relating to Amryt GmbH acquisition	$ 86,906,000	$ 53,048,000
Impact of Key Unobservable Input Data [Abstract]
Delay in launch period	6 months
Decrease in fair value due to delay in drug launch	$ 8,677,000
Estimated Revenue Forecast [Member]
Impact of Key Unobservable Input Data [Abstract]
Percentage of increase	10.00%
Increase in fair value	$ 6,079,000
Discount Factor [Member]
Impact of Key Unobservable Input Data [Abstract]
Percentage of increase	5.00%
Decrease in fair value	$ 15,656,000
Percentage of decrease	5.00%
Increase in fair value	$ 20,965,000

Fair value measurement and fi_5

Fair value measurement and financial risk management, Maturity profile of financial liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		$ 456,901	$ 379,563	[1]
Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		456,901	379,563
Contractual cash flows		541,334	528,615
Financial liabilities		541,334	528,615
Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		89,300	77,555	[1]
Contractual cash flows		89,300	77,555	[1]
Financial liabilities		89,300	77,555	[1]
Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		5,532	1,624
Contractual cash flows		8,820	2,048
Financial liabilities		8,820	2,048
Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		25,358	19,457	[1]
Contractual cash flows		25,375	19,650	[1]
Financial liabilities		25,375	19,650	[1]
Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		87,302	81,610
Contractual cash flows		136,723	142,308
Financial liabilities		136,723	142,308
Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		101,086	96,856
Contractual cash flows		153,125	159,497
Financial liabilities		153,125	159,497
Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount	[2]	148,323	102,461
Contractual cash flows	[2]	127,991	127,557
Financial liabilities	[2]	127,991	127,557
6 months or Less [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		99,844	91,602
6 months or Less [Member] | Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		89,300	77,555	[1]
6 months or Less [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		525	484
6 months or Less [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,993	7,584	[1]
6 months or Less [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		2,901	2,732
6 months or Less [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,125	3,247
6 months or Less [Member] | Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities	[2]	0	0
6 Months - 12 Months [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		68,979	14,601
6 Months - 12 Months [Member] | Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0	[1]
6 Months - 12 Months [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		525	485
6 Months - 12 Months [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	8,138	[1]
6 Months - 12 Months [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,046	2,853
6 Months - 12 Months [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,125	3,125
6 Months - 12 Months [Member] | Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities	[2]	62,283	0
1-2 Years [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		35,077	66,726
1-2 Years [Member] | Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0	[1]
1-2 Years [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		1,096	601
1-2 Years [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		21,382	3,928	[1]
1-2 Years [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		6,349	5,947
1-2 Years [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		6,250	6,250
1-2 Years [Member] | Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities	[2]	0	50,000
2-5 Years [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		333,436	199,543
2-5 Years [Member] | Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0	[1]
2-5 Years [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		2,676	458
2-5 Years [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0	[1]
2-5 Years [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		124,427	130,776
2-5 Years [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		140,625	18,750
2-5 Years [Member] | Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities	[2]	65,708	49,559
> 5 Years [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,998	156,143
> 5 Years [Member] | Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0	[1]
> 5 Years [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,998	20
> 5 Years [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0	[1]
> 5 Years [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	0
> 5 Years [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		0	128,125
> 5 Years [Member] | Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities	[2]	$ 0	$ 27,998
[1]	see Note 27
[2]	Contingent consideration contractual cash flows do not include royalty payments due to be paid by Amryt, which are dependent on sales of Oleogel-S10 products. The carrying amount of contingent consideration is recorded at fair value, which incorporates the estimated royalty payments on sales of Oleogel-S10 products.

Fair value measurement and fi_6

Fair value measurement and financial risk management, Market Risk and Credit Risk (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Interest Rate Risk [Member]
Market Risk [Abstract]
Percentage of change in interest rate	1.00%	1.00%
Increase (decrease) of loss before tax due to change in interest rates on cash and on short-term deposits	$ 174,000	$ 71,000
Interest Rate Risk [Member] | Bottom of Range [Member]
Market Risk [Abstract]
Percentage of interest rate earned in interest-bearing financial assets	0.00%
Interest Rate Risk [Member] | Top of Range [Member]
Market Risk [Abstract]
Percentage of interest rate earned in interest-bearing financial assets	1.00%
Euro to US Dollar Exchange Rate [Member]
Market Risk [Abstract]
Increase in loss before tax due to 10% adverse movement in exchange rate	$ 2,228,000
Percentage of adverse movement in exchange rate	10.00%
Percentage of favorable movement in exchange rate	10.00%
Pound to US Dollar Exchange Rate [Member]
Market Risk [Abstract]
Increase in loss before tax due to 10% adverse movement in exchange rate	$ 120,000
Percentage of adverse movement in exchange rate	10.00%
Percentage of favorable movement in exchange rate	10.00%
Credit Risk [Member] | Trade Receivables [Member]
Credit Risk [Abstract]
Percentage of credit risk from major customers	42.00%	44.00%

Commitments and contingencies (

Commitments and contingencies (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Product	Dec. 31, 2019USD ($)		Dec. 31, 2018USD ($)
License Agreements [Abstract]
Royalty expenses	$ 22,592,000	$ 8,419,000	[1]	$ 2,678,000
Other Legal Matters [Abstract]
Liabilities recognized in relation to ongoing legal matters	6,000,000	7,757,000
Lease Commitments [Abstract]
Finance lease commitments	0	0
Metreleptin [Member]
Other Legal Matters [Abstract]
Liabilities recognized in relation to ongoing legal matters	$ 21,382,000
Lomitapide [Member]
License Agreements [Abstract]
Minimum number of products covered by licensed patent right | Product	1
Aegerion [Member]
Legal Matters [Abstract]
Settlements due as a current liability	$ 3,976,000	15,547,000
Settlements due as a non-current liability	0	3,910,000
Aegerion [Member] | Other Liabilities [Member]
Legal Matters [Abstract]
Settlement payments by subsidiary	19,108,000
Aegerion [Member] | Metreleptin [Member]
License Agreements [Abstract]
Royalty expenses	20,492,000	5,104,000		0
Aegerion [Member] | Lomitapide [Member]
License Agreements [Abstract]
Royalty expenses	$ 2,026,000	$ 803,000		$ 0
[1]	see Note 27

Investment in subsidiaries (Det

Investment in subsidiaries (Details)		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Amryt Pharma Holdings Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharma Holdings Limited
Ownership		Direct
Activities		Holding company and management services
Company number		5316808
Incorporation		UK
Holding percentage		100.00%	100.00%
Registered Office Address		Dept 920a 196 High Road, Wood Green, London, United Kingdom, N22 8HH
Amryt Pharmaceuticals DAC [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharmaceuticals DAC
Ownership		Indirect
Activities		Product Sales and management services
Company number		566448
Incorporation		Ireland
Holding percentage		100.00%	100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Research Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Research Limited
Ownership		Indirect
Activities		Pharmaceuticals R&D
Company number		571411
Incorporation		Ireland
Holding percentage		100.00%	100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Endocrinology Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Endocrinology Limited
Ownership		Indirect
Activities		Pharmaceuticals R&D
Company number		572984
Incorporation		Ireland
Holding percentage		100.00%	100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Lipidology Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Lipidology Limited
Ownership		Indirect
Activities		Licensee for Lojuxta
Company number		593833
Incorporation		Ireland
Holding percentage		100.00%	100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Genetics Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Genetics Limited
Ownership		Indirect
Activities		Pharmaceutical R&D
Company number		622577
Incorporation		Ireland
Holding percentage		100.00%	100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Pharma (UK) Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharma (UK) Limited
Ownership		Indirect
Activities		Management services
Company number		10463152
Incorporation		UK
Holding percentage		100.00%	100.00%
Registered Office Address		3rd Floor 1 Ashley Road, Altrincham, Cheshire, United Kingdom, WA14 2DT
Amryt Pharma Italy SRL [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharma Italy SRL
Ownership		Indirect
Activities		Management services
Company number		2109476
Incorporation		Italy
Holding percentage		100.00%	100.00%
Registered Office Address		Milano (MI)-Via Dell'Annunciata 23/4
Amryt Pharma Spain SL [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharma Spain SL
Ownership		Indirect
Activities		Management services
Company number		B67130567
Incorporation		Spain
Holding percentage		100.00%	100.00%
Registered Office Address		Barcelona, calle Diputacio, number 260
Amryt GmbH [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt GmbH (formerly Amryt AG)
Ownership		Indirect
Activities		Product Sales and Pharmaceuticals R&D
Company number		HRB 711487
Incorporation		Germany
Holding percentage		100.00%	100.00%
Registered Office Address		Streiflingsweg 11, 75223 Niefern-Öschelbronn
SomPharmaceuticals SA [Member]
List of subsidiary companies [Abstract]
Subsidiary		SomPharmaceuticals SA
Ownership		Indirect
Activities		Pharmaceuticals R&D and management services
Company number		CHE-435.396.568
Incorporation		Switzerland
Holding percentage		100.00%	100.00%
Registered Office Address		Bahnofstrasse 21, 6300 Zug
SomTherapeutics, Corp [Member]
List of subsidiary companies [Abstract]
Subsidiary		SomTherapeutics, Corp
Ownership		Indirect
Activities		License holder
Company number		P14000071235
Incorporation		USA
Holding percentage		100.00%	100.00%
Registered Office Address		3795 Coventry Lane, Boca Raton, FL 33496
Cala Medical Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Cala Medical Limited
Ownership		Indirect
Activities		Pharmaceuticals R&D
Company number		598486
Incorporation		Ireland
Holding percentage		100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Distribution Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Distribution Limited
Ownership		Indirect
Activities		Dormant
Company number		667507
Incorporation		Ireland
Holding percentage		100.00%	100.00%
Registered Office Address		45 Mespil road, Dublin 4
Amryt Pharmaceuticals, Inc. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharmaceuticals, Inc.
Ownership		Indirect
Activities		Holding company and management services
Company number		3922075
Incorporation		USA
Holding percentage		100.00%	100.00%
Registered Office Address		245 First Street, Riverview II, 18th Floor, Cambridge, MA 02142
Aegerion International Ltd. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion International Ltd.
Ownership		Indirect
Activities		Management services
Company number		52048
Incorporation		Bermuda
Holding percentage		100.00%	100.00%
Registered Office Address		Clarendon House, 2 Church Street, Hamilton, HM11
Aegerion Pharmaceuticals Holdings, Inc. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals Holdings, Inc.
Ownership		Indirect
Activities		Product Sales Management services
Company number		5213687
Incorporation		USA
Holding percentage		100.00%	100.00%
Registered Office Address		245 First Street, Riverview II, 18th Floor, Cambridge, MA 02142
Aegerion Argentina S.R.L. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Argentina S.R.L.
Ownership		Indirect
Activities		Management services
Company number		901-709682-0
Incorporation		Argentina
Holding percentage		100.00%	100.00%
Registered Office Address		Avda. Camacua 421, Suite 102, Olivos, Vicente Lopez, 1636
Aegerion Pharmaceuticals (Canada) Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals (Canada) Limited
Ownership		Indirect
Activities		Management services
Company number		85134 5132 RT0001
Incorporation		Canada
Holding percentage		100.00%	100.00%
Registered Office Address		5300 Commerce Court West, 199 Bay Street, Toronto, ON M5L 1B9
Amryt Colombia S.A.S. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Colombia S.A.S. (formerly Aegerion Colombia S.A.S)
Ownership		Indirect
Activities		Management services
Company number		R048196625
Incorporation		Colombia
Holding percentage		100.00%	100.00%
Registered Office Address		CR 12 89 33 P 5, Bogota DC, Bogota 110111
Aegerion Pharmaceuticals K.K. (Recently liquidated) [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals K.K. (Recently liquidated)
Ownership		Indirect
Activities		Management services
Company number		01 04 - 01 - 107816
Incorporation		Japan
Holding percentage		100.00%	100.00%
Registered Office Address		12F, Ark Mori Building, 1-12-32 Akasaka, Minato-ku, Tokyo
Aegerion Brasil Comercio E Importacao De Medicamentos LTDA [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Brasil Comercio E Importacao De Medicamentos LTDA
Ownership		Indirect
Activities		Management services
Company number		3522602510-1
Incorporation		Brazil
Holding percentage		100.00%	100.00%
Registered Office Address		Rua Joseefina, 200-Guarulhos City, Sao Paulo
Aegerion Pharmaceuticals Ltd. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals Ltd.
Ownership		Indirect
Activities		Management services
Company number		46134
Incorporation		Bermuda
Holding percentage		100.00%	100.00%
Registered Office Address		Clarendon House, 2 Church Street, Hamilton, HM11
Aegerion Pharmaceuticals Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals Limited
Ownership		Indirect
Activities		Management services
Company number		8114919
Incorporation		UK
Holding percentage		100.00%	100.00%
Registered Office Address		C/O Corporation Service Company (Uk) Limited 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU
Amryt Pharmaceuticals SAS [Member]
List of subsidiary companies [Abstract]
Subsidiary	[1]	Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS)*
Ownership	[1]	Indirect
Activities	[1]	Management services
Company number	[1]	534 195 59900012
Incorporation	[1]	France
Holding percentage	[1]	100.00%	100.00%
Registered Office Address		235, Avenue Le Jour se Leve, Boulogne-Billancourt, 92 100
Aegerion Pharmaceuticals S.r.l. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals S.r.l.
Ownership		Indirect
Activities		Management services
Company number		1166250
Incorporation		Italy
Holding percentage		100.00%	100.00%
Registered Office Address		Viale Abruzzi n. 94, Milano, 20131
Amryt Pharma GmbH [Member]
List of subsidiary companies [Abstract]
Subsidiary		Amryt Pharma GmbH (formerly Aegerion Pharmaceuticals GmbH)
Ownership		Indirect
Activities		Management services
Company number		HRB 95895
Incorporation		Germany
Holding percentage		100.00%	100.00%
Registered Office Address		Streiflingsweg 4, 75223 NiefernÖschelbronn, Germany.
Aegerion Ilac Ticaret Limited Sirketi [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion İlaç Ticaret Limited Şirketi
Ownership		Indirect
Activities		Management services
Company number		907292
Incorporation		Turkey
Holding percentage		100.00%	100.00%
Registered Office Address		Orjin Maslak, Eski Buyukdere Caddesi No: 27 K:11, Maslak, Istanbul, 34485
Aegerion Pharmaceuticals SARL [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals SARL
Ownership		Indirect
Activities		Management services
Company number		CHE-497.494.599
Incorporation		Switzerland
Holding percentage		100.00%	100.00%
Registered Office Address		Rue de Pontets 6, Lavigny, Switzerland 1175
Aegerion Pharmaceuticals B.V. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals B.V.
Ownership		Indirect
Activities		Management services
Company number		69859647
Incorporation		Netherlands
Holding percentage		100.00%	100.00%
Registered Office Address		Atrium Building, 8th Floor, Strawinskylaan 3127, 8e verdieping, Amsterdam
Aegerion Pharmaceuticals Spain, S.L. [Member]
List of subsidiary companies [Abstract]
Subsidiary		Aegerion Pharmaceuticals Spain, S.L.
Ownership		Indirect
Activities		Management services
Company number		B88019161
Incorporation		Spain
Holding percentage		100.00%	100.00%
Registered Office Address		Calle Josep Coroleu, 83 2-2, Vilanova I la Geltru, Barcelona 08800
[1]	Amryt Pharma France, a dormant group subsidiary merged with Amryt Pharmaceuticals SAS (formerly Aegerion Pharmaceuticals, SAS) during the year.

Restatement of prior year com_3

Restatement of prior year comparatives, Impact on consolidated statement of financial position (Details) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Non-current assets [Abstract]
Goodwill		$ 19,131	$ 19,131	[1]
Intangible assets		305,369	342,327	[1]
Property, plant and equipment		7,574	3,036	[1]
Other non-current assets		1,542	1,873	[1]
Total non-current assets		333,616	366,367	[1]
Current assets [Abstract]
Trade and other receivables		43,185	35,500	[1]
Inventories		40,992	58,000	[1]
Cash and cash equivalents, including restricted cash		118,798	67,229	[1]	$ 11,226	[1]	$ 24,411
Total current assets		202,975	160,729	[1]
Total assets		536,591	527,096	[1]
Equity attributable to owners of the parent [Abstract]
Share capital		13,851	11,918	[1]
Share premium		51,408	2,422	[1]
Other reserves		236,488	248,630	[1]
Accumulated deficit		(235,605)	(131,137)	[1]
Total equity		66,142	131,833	[1]	$ (3,697)		$ 26,046
Non-current liabilities [Abstract]
Contingent consideration and contingent value rights		148,323	102,461	[1]
Deferred tax liability		6,612	7,147	[1]
Long term loan		87,302	81,610	[1]
Convertible notes		101,086	96,856	[1]
Provisions and other liabilities		25,951	4,963	[1]
Total non-current liabilities		369,274	293,037	[1]
Current liabilities [Abstract]
Trade and other payables		90,236	78,351	[1]
Provisions and other liabilities		10,939	23,875	[1]
Total current liabilities		101,175	102,226	[1]
Total liabilities		470,449	395,263	[1]
Total equity and liabilities		$ 536,591	527,096	[1]
As Previously Reported [member]
Non-current assets [Abstract]
Goodwill			30,813
Intangible assets			350,953
Property, plant and equipment			3,036
Other non-current assets			2,306
Total non-current assets			387,108
Current assets [Abstract]
Trade and other receivables			36,387
Inventories			43,623
Cash and cash equivalents, including restricted cash			67,229
Total current assets			147,239
Total assets			534,347
Equity attributable to owners of the parent [Abstract]
Share capital			11,918
Share premium			2,422
Other reserves			248,656
Accumulated deficit			(133,674)
Total equity			129,322
Non-current liabilities [Abstract]
Contingent consideration and contingent value rights			102,461
Deferred tax liability			18,921
Long term loan			81,610
Convertible notes			96,856
Provisions and other liabilities			4,963
Total non-current liabilities			304,811
Current liabilities [Abstract]
Trade and other payables			76,596
Provisions and other liabilities			23,618
Total current liabilities			100,214
Total liabilities			405,025
Total equity and liabilities			534,347
Adjustments [Member]
Non-current assets [Abstract]
Goodwill	[2]		(11,682)
Intangible assets	[3]		(8,626)
Property, plant and equipment			0
Other non-current assets	[4]		(433)
Total non-current assets			(20,741)
Current assets [Abstract]
Trade and other receivables	[4]		(887)
Inventories	[5]		14,377
Cash and cash equivalents, including restricted cash			0
Total current assets			13,490
Total assets			(7,251)
Equity attributable to owners of the parent [Abstract]
Share capital			0
Share premium			0
Other reserves			(26)
Accumulated deficit			2,537
Total equity			2,511
Non-current liabilities [Abstract]
Contingent consideration and contingent value rights			0
Deferred tax liability	[6]		(11,774)
Long term loan			0
Convertible notes			0
Provisions and other liabilities			0
Total non-current liabilities			(11,774)
Current liabilities [Abstract]
Trade and other payables	[4]		1,755
Provisions and other liabilities	[4]		257
Total current liabilities			2,012
Total liabilities			(9,762)
Total equity and liabilities			$ (7,251)
[1]	see Note 27
[2]	The adjustments to goodwill are a consequence of the fair value adjustments described in more detail below, which primarily relate to the measurement of intangible assets, valuation of inventory and associated deferred tax liabilities.
[3]	The fair value of intangible assets acquired, consisting of developed technology for metreleptin and lomitapide, was adjusted as a consequence of the detailed review and update to the expected future usage of inventory, the valuation of which was a factor in determining the fair value of acquired developed technology. See more detail on the update to the inventory valuation below.
[4]	Accruals, provisions, and prepayments as at the acquisition date were reviewed during the twelve months following the acquisition and the fair values as at the acquisition date were updated based on the results of a review of the conditions that existed at this date.
[5]	Fair value of inventory recognized at the date of acquisition was updated to reflect the results of detailed reviews of both raw material and finished good acquired. This involved a review the expected timing of transition from usage of acquired finished goods to usage of new inventory, including the review of expected timing of manufacture runs and the review of expected inventory usage. Additionally, a review was conducted on the demand and production that would be saleable in the future. The review resulted in a change in the assumptions and estimates regarding the usage of acquired inventory, leading to an increase in the estimated usage of acquired inventory and consequently resulting in an increase in the fair value of acquired inventory.
[6]	Deferred tax was updated to reflect the above changes to the fair value of the inventory and of intangible assets. In addition, deferred tax was updated to reflect the results of a review of the historic tax basis of U.S. intangible assets included in the Aegerion acquisition. This review identified that the tax basis of the asset in question was understated at the time of the acquisition. The closing deferred tax liability as of December 31, 2019 was adjusted for the correct tax basis.

Restatement of prior year com_4

Restatement of prior year comparatives, Impact on consolidated statement of comprehensive loss of fair value adjustments (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Disclosure of restatement of prior year comparatives [Line Items]
Revenue		$ 182,607	$ 58,124	[1]	$ 17,095
Cost of sales		(119,029)	(38,733)	[1]	(6,266)
Gross profit		63,578	19,391	[1]	10,829
Research and development expenses		(27,618)	(15,827)	[1]	(10,703)
Selling, general and administrative expenses		(76,673)	(35,498)	[1]	(17,342)
Restructuring and acquisition costs		(1,017)	(13,038)	[1]	0
Share based payment expenses		(4,729)	(841)	[1]	(821)
Impairment charge		0	(4,670)	[1]	0
Operating loss before finance expense		(46,459)	(50,483)	[1]	(18,037)
Non-cash change in fair value of contingent consideration		(27,827)	(6,740)	[1]	(10,566)
Non-cash contingent value rights finance expense		(12,004)	(1,511)	[1]	0
Net finance expense - other		(19,569)	(4,759)	[1]	(1,841)
Loss on ordinary activities before taxation		(105,859)	(63,493)	[1]	(30,444)
Tax credit on loss on ordinary activities		1,332	495	[1]	(43)
Loss for the year attributable to the equity holders of the Company		(104,527)	(62,998)	[1]	(30,487)
Exchange translation differences which may be reclassified through profit or loss		(2,164)	755	[1]	(77)
Total other comprehensive (loss)/income		(2,164)	755	[1]	(77)
Total comprehensive loss for the year attributable to the equity holders of the Company		$ (106,691)	$ (62,243)	[1]	$ (30,564)
Loss per share [Abstract]
Loss per share - basic and diluted, attributable to ordinary equity holders of the parent (US$) (in dollars per share)		$ (0.66)	$ (0.83)	[1]	$ (0.67)
As Previously Reported [member]
Disclosure of restatement of prior year comparatives [Line Items]
Revenue			$ 58,124
Cost of sales			(42,001)
Gross profit			16,123
Research and development expenses			(15,827)
Selling, general and administrative expenses			(35,498)
Restructuring and acquisition costs			(13,038)
Share based payment expenses			(841)
Impairment charge			(4,670)
Operating loss before finance expense			(53,751)
Non-cash change in fair value of contingent consideration			(6,740)
Non-cash contingent value rights finance expense			(1,511)
Net finance expense - other			(4,759)
Loss on ordinary activities before taxation			(66,761)
Tax credit on loss on ordinary activities			1,226
Loss for the year attributable to the equity holders of the Company			(65,535)
Exchange translation differences which may be reclassified through profit or loss			781
Total other comprehensive (loss)/income			781
Total comprehensive loss for the year attributable to the equity holders of the Company			$ (64,754)
Loss per share [Abstract]
Loss per share - basic and diluted, attributable to ordinary equity holders of the parent (US$) (in dollars per share)			$ (0.86)
Adjustments [Member]
Disclosure of restatement of prior year comparatives [Line Items]
Revenue			$ 0
Cost of sales	[2]		3,268
Gross profit			3,268
Research and development expenses			0
Selling, general and administrative expenses			0
Restructuring and acquisition costs			0
Share based payment expenses			0
Impairment charge			0
Operating loss before finance expense			3,268
Non-cash change in fair value of contingent consideration			0
Non-cash contingent value rights finance expense			0
Net finance expense - other			0
Loss on ordinary activities before taxation			3,268
Tax credit on loss on ordinary activities	[3]		(731)
Loss for the year attributable to the equity holders of the Company			2,537
Exchange translation differences which may be reclassified through profit or loss			(26)
Total other comprehensive (loss)/income			(26)
Total comprehensive loss for the year attributable to the equity holders of the Company			$ 2,511
Loss per share [Abstract]
Loss per share - basic and diluted, attributable to ordinary equity holders of the parent (US$) (in dollars per share)			$ 0
[1]	see Note 27
[2]	Cost of sales has been adjusted for the impact on the non-cash amortization of inventory fair value step-up and acquired intangibles, for the period from the date of acquisition to the year end, as a result of the update to acquired inventory and intangible fair values following the finalization of acquisition accounting for the Aegerion acquisition. See Note 27b and 27d, above, for further detail on the fair value adjustments to acquired inventory and intangible.
[3]	As a result of a change in the measurement of the deferred tax liability at the acquisition date, there was a non-cash adjustment to the tax charge for the period from the date of acquisition to the year end.