Amryt Pharma (AMYT) 20-F 29 Apr 22 2021 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Document Shell Company Report	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity File Number	001-39365
Entity Registrant Name	Amryt Pharma plc
Entity Central Index Key	0001783010
Entity Incorporation, State or Country Code	X0
Entity Address, Address Line One	Dept 920a 196 High Road
Entity Address, Address Line Two	Wood Green
Entity Address, City or Town	London
Entity Address, Country	GB
Entity Address, Postal Zip Code	N22 8HH
Title of 12(b) Security	American Depositary Shares (each representing 5 Ordinary Shares, par value £0.06)
Trading Symbol	AMYT
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding	319,814,747
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Auditor Name	Grant Thornton
Auditor Location	Dublin, Ireland
Auditor Firm ID	1402
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	45 Mespil Road
Entity Address, City or Town	Dublin
Entity Address, Country	IE
Entity Address, Postal Zip Code	4
Contact Personnel Name	Rory Nealon
City Area Code	353
Local Phone Number	1518 0200

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income/(Loss) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Consolidated Statement of Comprehensive Income/(Loss) [Abstract]
Revenue	$ 222,543,000	$ 182,607,000	$ 58,124,000
Cost of sales	(106,119,000)	(119,029,000)	(38,733,000)
Gross profit	116,424,000	63,578,000	19,391,000
Research and development expenses	(37,729,000)	(27,618,000)	(15,827,000)
Selling, general and administrative expenses	(91,995,000)	(76,673,000)	(35,498,000)
Restructuring and acquisition costs	(16,947,000)	(1,017,000)	(13,038,000)
Share based payment expense	(8,341,000)	(4,729,000)	(841,000)
Impairment charge	0	0	(4,670,000)
Operating loss before finance expense	(38,588,000)	(46,459,000)	(50,483,000)
Non-cash change in fair value of contingent consideration	18,407,000	(27,827,000)	(6,740,000)
Non-cash contingent value rights gain / (loss)	41,525,000	(12,004,000)	(1,511,000)
Net finance expense - other	(27,906,000)	(19,569,000)	(4,759,000)
Loss on ordinary activities before taxation	(6,562,000)	(105,859,000)	(63,493,000)
Tax credit on loss on ordinary activities	7,562,000	1,332,000	495,000
Profit/loss for the year attributable to the equity holders of the Company	1,000,000	(104,527,000)	(62,998,000)
Exchange translation differences which may be reclassified through profit or loss	4,423,000	(2,164,000)	755,000
Total other comprehensive income/(loss)	4,423,000	(2,164,000)	755,000
Total comprehensive income/(loss) for the year attributable to the equity holders of the Company	$ 5,423,000	$ (106,691,000)	$ (62,243,000)
Earnings/(loss) per share [Abstract]
Basic earnings/(loss) per share attributable to ordinary equity holders of the parent (in dollars per share)	$ 0	$ (0.66)	$ (0.83)
Diluted earnings/(loss) per share attributable to ordinary equity holders of the parent (in dollars per share)	$ 0	$ (0.66)	$ (0.83)

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Non-current assets
Goodwill	$ 56,688	$ 19,131
Intangible assets	467,359	305,369
Property, plant and equipment	7,416	7,574
Other non-current assets	1,885	1,542
Total non-current assets	533,348	333,616
Current assets
Trade and other receivables	53,908	43,185
Inventories	115,769	40,992
Cash and cash equivalents, including restricted cash	113,032	118,798
Total current assets	282,709	202,975
Total assets	816,057	536,591
Equity attributable to owners of the parent
Share capital	25,500	13,851
Share premium	318,153	51,408
Other reserves	246,303	236,488
Accumulated deficit	(233,295)	(235,605)
Total equity	356,661	66,142
Non-current liabilities
Contingent consideration and contingent value rights	81,113	148,323
Deferred tax liability	17,772	6,612
Long term loan	93,395	87,302
Convertible notes	105,788	101,086
Provisions and other liabilities	4,049	25,951
Total non-current liabilities	302,117	369,274
Current liabilities
Trade and other payables	149,734	90,236
Provisions and other liabilities	7,545	10,939
Total current liabilities	157,279	101,175
Total liabilities	459,396	470,449
Total equity and liabilities	$ 816,057	$ 536,591

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Profit/(loss) on ordinary activities after taxation	$ 1,000,000	$ (104,527,000)	$ (62,998,000)
Net finance expense - other	27,906,000	19,569,000	4,759,000
Depreciation and amortization	50,744,000	44,465,000	12,281,000
Amortization of inventory fair value step-up	4,418,000	27,617,000	7,473,000
Loss on disposal of fixed assets	173,000	133,000	43,000
Share based payment expenses	8,341,000	4,729,000	841,000
Non-cash change in fair value of contingent consideration	(18,407,000)	27,827,000	6,740,000
Non-cash contingent value rights(gain)/loss	(41,525,000)	12,004,000	1,511,000
Impairment of intangible asset	0	0	4,670,000
Deferred taxation credit	(9,268,000)	(535,000)	(934,000)
Movements in working capital and other adjustments:
Change in trade and other receivables	(3,543,000)	(7,685,000)	(4,732,000)
Change in trade and other payables	11,758,000	8,909,000	(6,337,000)
Change in provision and other liabilities	(3,292,000)	4,663,000	4,928,000
Change in inventories	(13,288,000)	(10,609,000)	(5,894,000)
Change in non-current assets	523,000	331,000	177,000
Net cash flow from / (used in) operating activities	15,540,000	26,891,000	(37,472,000)
Cash flow from investing activities
Net cash received on acquisition of subsidiary	107,942,000	0	24,985,000
Payments for property, plant and equipment	(729,000)	(1,503,000)	(578,000)
Payments for intangible assets	(816,000)	(963,000)	(74,000)
Deposit interest received	5,000	87,000	92,000
Net cash flow from / (used in) investing activities	106,402,000	(2,379,000)	24,425,000
Cash flow from financing activities
Proceeds from issue of equity instruments, net of expenses	4,701,000	37,927,000	63,009,000
Proceeds from long term debt borrowings, net of debt issue costs	0	0	31,176,000
Repayment of long term debt	(116,629,000)	0	(21,990,000)
Interest paid	(12,283,000)	(10,780,000)	(6,253,000)
Payment of leases	(1,215,000)	(1,119,000)	0
Net cash flow (used in) / from financing activities	(125,426,000)	26,028,000	65,942,000
Exchange differences and other movements	(2,282,000)	1,029,000	3,108,000
Net change in cash and cash equivalents	(5,766,000)	51,569,000	56,003,000
Cash and cash equivalents at beginning of the year	118,798,000	67,229,000	11,226,000
Restricted cash at end of the year	261,000	223,000	2,032,000
Cash at bank available on demand at end of the year	112,771,000	118,575,000	65,197,000
Total cash and cash equivalents at end of the year	$ 113,032,000	$ 118,798,000	$ 67,229,000

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($)	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, 2018	$ (3,697,000)	$ 25,198,000	$ 68,233,000	$ 0	$ 0	$ 6,473,000	$ 42,627,000	$ (73,914,000)	$ 0	$ 0	$ (51,000)	$ (72,263,000)
Changes in equity [Abstract]
Loss/Profit for the year	(62,998,000)	0	0	0	0	0	0	0	0	0	0	(62,998,000)
Foreign exchange translation reserve	755,000	0	0	0	0	0	0	0	0	0	755,000	0
Total comprehensive income/(loss) for the year attributable to the equity holders of the Company	(62,243,000)	0	0	0	0	0	0	0	0	0	755,000	(62,998,000)
Transactions with owners
Share consolidation	0	(21,262,000)	21,262,000	0	0	0	0	0	0	0	0	0
Issue of shares in exchange for warrants	0	126,000	2,422,000	(2,548,000)	0	0	0	0	0	0	0	0
Issue of shares in equity fund raise	8,000,000	533,000	7,467,000	0	0	0	0	0	0	0	0	0
Issue costs associated with equity fund raise	(1,886,000)	0	(1,886,000)	0	0	0	0	0	0	0	0	0
Acquisition of subsidiary without a change of control	0	(495,000)	(3,726,000)	0	0	0	0	0	0	(2,969,000)	7,190,000	0
Issue of shares and warrants in consideration of Aegerion Acquisition	152,615,000	5,759,000	132,392,000	14,464,000	0	0	0	0	0	0	0	0
Issuance of shares and warrants in equity fund raise	60,000,000	2,059,000	47,338,000	10,603,000	0	0	0	0	0	0	0	0
Issue costs associated with equity fund raise	(3,105,000)	0	(2,575,000)	(530,000)	0	0	0	0	0	0	0	0
Issue of convertible notes	29,210,000	0	0	0	0	0	0	0	29,210,000	0	0	0
Issuance of contingent value rights	(47,902,000)	0	0	0	0	0	0	0	0	(47,902,000)	0	0
Transfer to distributable reserves	0	0	(268,505,000)	0	0	0	0	0	0	268,505,000	0	0
Treasury shares acquired in consideration for additional warrants	0	0	0	7,534,000	(7,534,000)	0	0	0	0	0	0	0
Share based payment expense	841,000	0	0	0	0	841,000	0	0	0	0	0	0
Share based payment expense - Lapsed	0	0	0	0	0	(4,124,000)	0	0	0	0	0	4,124,000
Total transactions with owners	197,773,000	(13,280,000)	(65,811,000)	29,523,000	(7,534,000)	(3,283,000)	0	0	29,210,000	217,634,000	7,190,000	4,124,000
Ending balance at Dec. 31, 2019	131,833,000	11,918,000	2,422,000	29,523,000	(7,534,000)	3,190,000	42,627,000	(73,914,000)	29,210,000	217,634,000	7,894,000	(131,137,000)
Changes in equity [Abstract]
Loss/Profit for the year	(104,527,000)	0	0	0	0	0	0	0	0	0	0	(104,527,000)
Foreign exchange translation reserve	(2,164,000)	0	0	0	0	0	0	0	0	0	(2,164,000)	0
Total comprehensive income/(loss) for the year attributable to the equity holders of the Company	(106,691,000)	0	0	0	0	0	0	0	0	0	(2,164,000)	(104,527,000)
Transactions with owners
Issue of shares in exchange for warrants	0	630,000	14,131,000	(14,761,000)	0	0	0	0	0	0	0	0
Issue of shares in equity fund raise	40,000,000	1,303,000	38,697,000	0	0	0	0	0	0	0	0	0
Issue costs associated with equity fund raise	(3,848,000)	0	(3,848,000)	0	0	0	0	0	0	0	0	0
Issue of treasury shares for share options exercised	119,000	0	6,000	0	113,000	0	0	0	0	0	0	0
Share based payment expense	4,729,000	0	0	0	0	4,729,000	0	0	0	0	0	0
Share based payment expense - Lapsed	0	0	0	0	0	(59,000)	0	0	0	0	0	59,000
Total transactions with owners	41,000,000	1,933,000	48,986,000	(14,761,000)	113,000	4,670,000	0	0	0	0	0	59,000
Ending balance at Dec. 31, 2020	66,142,000	13,851,000	51,408,000	14,762,000	(7,421,000)	7,860,000	42,627,000	(73,914,000)	29,210,000	217,634,000	5,730,000	(235,605,000)
Changes in equity [Abstract]
Loss/Profit for the year	1,000,000	0	0	0	0	0	0	0	0	0	0	1,000,000
Foreign exchange translation reserve	4,423,000	0	0	0	0	0	0	0	0	0	4,423,000	0
Total comprehensive income/(loss) for the year attributable to the equity holders of the Company	5,423,000	0	0	0	0	0	0	0	0	0	4,423,000	1,000,000
Transactions with owners
Issue of treasury shares in exchange for warrants	561,000	23,000	99,000	0	439,000	0	0	0	0	0	0	0
Issue of treasury shares for share options exercised	388,000	25,000	89,000	0	465,000	(191,000)	0	0	0	0	0	0
Issue of shares and treasury shares in exchange for warrants	0	749,000	7,496,000	(14,762,000)	6,517,000	0	0	0	0	0	0	0
Issue of shares in consideration of Chiasma acquisition	260,336,000	10,547,000	249,789,000	0	0	0	0	0	0	0	0	0
Share based payment reserve recognized on Chiasma acquisition	10,157,000	0	0	0	0	10,157,000	0	0	0	0	0	0
Issue of shares for share options exercised and vesting of RSUs	5,313,000	305,000	9,272,000	0	0	(4,264,000)	0	0	0	0	0	0
Share based payment expense	8,341,000	0	0	0	0	8,341,000	0	0	0	0	0	0
Share based payment expense - Lapsed	0	0	0	0	0	(1,310,000)	0	0	0	0	0	1,310,000
Total transactions with owners	285,096,000	11,649,000	266,745,000	(14,762,000)	7,421,000	12,733,000	0	0	0	0	0	1,310,000
Ending balance at Dec. 31, 2021	$ 356,661,000	$ 25,500,000	$ 318,153,000	$ 0	$ 0	$ 20,593,000	$ 42,627,000	$ (73,914,000)	$ 29,210,000	$ 217,634,000	$ 10,153,000	$ (233,295,000)

General information

General information	12 Months Ended
	Dec. 31, 2021
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). The Company was also listed on the AIM market of the London Stock Exchange (ticker: AMYT) up until January 11, 2022, on which date the Company completed the cancellation its admission to AIM. The cancellation was announced by the Company on November 22, 2021, and following the AIM delisting, the Company’s American Depository Shares (“ADSs”) will remain listed, and will only be tradeable, on Nasdaq. The Company’s last day of trading on AIM was 10 January 2022. Amryt acquired Chiasma, Inc. (“Chiasma”) in August 2021. The combined company will be a global leader in rare and orphan diseases with three on-market commercial products, a global commercial and operational footprint and a significant development pipeline of therapies with the financial flexibility to execute its growth plans. Amryt’s commercial business comprises three orphan disease products – metreleptin (Myalept®/ Myalepta®); oral octreotide (Mycapssa®); and lomitapide (Juxtapid®/ Lojuxta®). Amryt's lead development candidate, Oleogel-S10 is a potential treatment for the cutaneous manifestations of Junctional and Dystrophic Epidermolysis Bullosa (EB), a rare and distressing genetic skin disorder affecting young children and adults for which there is currently no approved treatment. Filsuvez® has been selected as the brand name for Oleogel-S10. The product does not currently have regulatory approval to treat EB. On February 28, 2022, Amryt announced that the U.S. Food and Drug Administration (“FDA”) communicated that it had completed its review of the NDA for Oleogel-S10 and has determined that the application cannot be approved in its present form. The FDA has asked Amryt to submit additional confirmatory evidence of effectiveness for Oleogel-S10 in EB. Amryt intends to discuss with the FDA the nature of the data required to address the Agency’s concerns. The European Medicines Agency (“EMA”) review process for Oleogel-S10 in EB is ongoing and Amryt has responded to outstanding questions. Given the rarity of the disease without any approved therapies, the EMA proposed that an Ad-Hoc Expert Group, comprised of both EB clinical experts and patients with EB, be consulted to provide external and independent EB specific advice. On April 22, 2022, the Committee for Medicinal Products for Human Use (“CHMP”) adopted a positive opinion, recommending the approval of Filsuvez® in the EU for the treatment of partial thickness wounds associated with dystrophic and junctional EB in patients six months and older. Based on this CHMP recommendation a decision by the European Commission (“EC”) is expected on the Filsuvez® application within 67 days. The CHMP positive opinion is supported by Phase 3 data from the EASE trial which was the largest ever global trial conducted in patients with EB, performed across 58 sites in 28 countries. The consolidated financial statements were authorized for issue by the Company’s Board of Directors on April 29, 2022.

Accounting policies

Accounting policies	12 Months Ended
	Dec. 31, 2021
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, 2021. These amendments and interpretations do not have significant impact on the disclosures or the amounts reported in these consolidated financial statements. • COVID-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16) • Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS16) (iv) New standards and interpretations not yet adopted There were a number of standards and interpretations which were in issue at December 31, 2021 but were not effective at December 31, 2021 and have not been adopted for these consolidated financial statements. • Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies effective January 1, 2023 • Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates effective January 1, 2023 • 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 • Amendments to IFRS 3 Business Combinations, 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, 2021. Key considerations in assessing the going concern assumption included, but were not limited to, the significant cash balance held by the Company along with consistent positive operating cash flows, the continued growth in existing commercial produces, the positive impact from the increase in revenues from commercial sales of product candidates and additional indications of commercial products, if approved. The potential product candidates include Oleogel S-10, on which the CHMP adopted a positive opinion on April 22, 2022, recommending the approval of Filsuvez® in the EU for the treatment of partial thickness wounds associated with dystrophic and junctional EB in patients six months and older. Based on this CHMP recommendation a decision by the European Commission (“EC”) is expected on the Filsuvez® application within 67 days. Additional indications include the development for Mycapssa® in patients with carcinoid symptoms stemming from neuroendocrine tumors (“NET”) and label expansion for metreleptin in the treatment of partial lipodystrophy metreleptin (“PL”) in the US, each of which represent significant commercial opportunities. Basis of consolidation The consolidated financial statements comprise the financial statements of the Group for the years ended December 31, 2021, and 2020. 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$”), rounded to the nearest thousand, which is the functional currency of the Company and presentation currency of the Group. The following table discloses the major exchange rates of those currencies other than the functional currency of US$ that are utilized by the Group: Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2021 0.8454 0.7271 3.2322 8.5975 6.2875 At December 31, 2021 0.8830 0.7413 3.1115 8.8074 6.5664 Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2020 0.8777 0.7799 3.4351 9.4206 6.5432 At December 31, 2020 0.8141 0.7365 3.2148 8.5671 6.0570 Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2019 0.8932 0.7836 3.5646 8.7976 6.6690 At December 31, 2019 0.8929 0.7624 3.4609 8.8046 6.6698 ( € = 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 Chiasma acquisition and with the Aegerion acquisition, primarily related to developed technology on the commercially marketed products, and inventories which include raw material, work in progress (“WIP”) 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. 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 future events. If the events do not occur, the CVRs expire as worthless. The fair value of the CVRs is estimated based on the following key assumptions: • expected timing of achievement of the two milestones (FDA approval and EMA approval) related to Oleogel-S10; • probabilities of successful launch of Oleogel-S10; • revenue forecast related to Oleogel-S10. The Group believes the carrying 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 cash generating units (“CGUs”). 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 CGUs 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. Accordingly, all of the Group’s costs related to research and development projects are recognized as expenses in the Consolidated Statement of Comprehensive Income/(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. 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, 2021, 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 Revenue recognition Variable Consideration Product sales revenues are recognized at the net sales price (“transaction price”) which includes estimated reserves for variable consideration, upon the transfer of control of the Company’s products. Variable consideration primarily includes government rebates. Estimates of variable consideration are made at contract inception and historical experience, market trends, and industry data are considered when assessing such estimates. Variable consideration is included in the transaction price to the extent it is probable that a significant reversal of revenue will not occur. The Company reassesses variable consideration at the end of each reporting period as additional information becomes available with the variance recorded to product sales revenue. Inventory obsolescence Inventory realizability is evaluated on a case-by-case basis and adjustments are made to inventory provisions based on estimates of expected losses. Inventory write-offs include inventory that is approaching its “expiry” date and for which no further re-processing can be performed. Trends in demand are reviewed to determine whether there are any instances where the realizable value of inventory is likely to be less than its carrying value. Refer to Note 15, Inventories , for further details. 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 de, Mycapssa® a 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. Variable Consideration Product sales revenues are recognized at the net sales price (“transaction price”) which includes estimated reserves for variable consideration, upon the transfer of control of the Company’s products. 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, 2021 and 2020. 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 deposits in relation to company credit card facilities, leases and importation bonds. 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 Income/(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 Income/(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, that are not acquired as part of a business combination, 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 the Group’s vendors. WIP 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. Inventories acquired as part of a business acquisition is valued at fair value as at the acquisition date. Fair value is based on 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. The resulting step up in the valuation of saleable inventory on acquisition is unwound over the period in which the saleable inventory is sold. 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 increment

Segment information

Segment information	12 Months Ended
	Dec. 31, 2021
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 three commercial products and a number of 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 current year revenues include revenue following the acquisition of Chiasma on August 5, 2021. The 2019-year revenues December 31, 2021 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin 70,216 51,769 19,257 141,242 Lomitapide 32,901 28,601 12,365 73,867 Mycapssa® 6,407 — — 6,407 Other — 766 261 1,027 Total revenue 109,524 81,136 31,883 222,543 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 Mycapssa® — — — — 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 Mycapssa® — — — — Other — 671 105 776 Total revenue 25,560 27,704 4,860 58,124 Major Customers For the year ended December 31, 2021, one customer accounted for 46% of the Group’s net revenues (2020: 54%; 2019: 44%) and accounted for 36% of the Group’s December 31, 2021, accounts receivable balance (2020: 42%).

Cost of sales

Cost of sales	12 Months Ended
	Dec. 31, 2021
Cost of sales [Abstract]
Cost of sales	4. Cost of sales December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Cost of product sales 22,029 21,796 11,384 Write-down of inventories (see Note 15) 5,688 4,058 — Reversal of write-down of inventories (see Note 15) (932 ) — — Amortization of acquired intangibles (see Note 12) 48,944 42,966 11,457 Amortization of inventory fair value step-up (see Note 15) 4,417 27,617 7,473 Royalty expenses 25,973 22,592 8,419 Total cost of sales 106,119 119,029 38,733 As a result of the acquisition of Chiasma and Aegerion in August 2021 and September 2019, respectively, the Group acquired certain inventory, which were measured at fair value on the acquisition date. Refer to Note 2, Accounting policies Inventories

Share based payments

Share based payments	12 Months Ended
	Dec. 31, 2021
Share based payments [Abstract]
Share based payments	5. Share based payments Share-based Compensation Plans Amryt’s Equity Incentive Plan Amryt’s Equity Incentive Plan was adopted by a special resolution on September 23, 2019. Prior to such date, we granted options under a prior employee share option plan, which had the same terms and conditions as the Equity Incentive Plan. On September 24, 2019, all options held under our prior share option plan were rolled over into options to subscribe for our ordinary shares with the key terms including strike price, vesting and the expiration date of such rolled over options remaining the same as they were on the issue date of the options under the prior share option plan. The Equity Incentive Plan was approved for amendment by the Board on May 18, 2020, and August 3, 2021. The purpose of the Plan is to provide for the granting of Equity Incentives to Directors and Employees of, and Consultants to, the Company or any Associated Company. 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 under the Amryt’s Equity Incentive Plan outstanding at January 1, 2019 and the share options granted and lapsing during the year ended December 31, 2019 have been restated to reflect the 2019 6-for-1 Chiasma Equity Incentive Plan When Amryt acquired Chiasma in August 2021, the Chiasma Stock Option and Incentive Plan transferred across to Amryt. Each outstanding and unexercised Chiasma Stock Option or RSU, whether vested or not vested, ceased to represent a right to acquire shares of Chiasma common stock and were converted into an option to purchase Amryt ADSs on the same terms and conditions as were applicable under such Chiasma Stock Option and Incentive Plan immediately prior to the acquisition. No new stock option or RSUs will be granted under the Chiasma stock option and incentive plan. Terms and Conditions of New Grants and Grants Under the Chiasma Equity Incentive Plan The terms and conditions of new 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). 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 The number and weighted average exercise price (in Sterling pence) of share options per ordinary share granted under Amryt's Equity Incentive Plan and the Chiasma stock option and incentive plan is as follows: Amryt Equity Incentive Plan Chiasma Stock Option and Incentive Plan Units Weighted average exercise price (Sterling pence) Units Weighted average exercise price (Sterling pence) Balance at January 1, 2019 (pre share consolidation) 19,505,130 19.2 p — — Balance at January 1, 2019 (restated for 6:1 share consolidation) 3,250,855 115.20 p — — Granted 11,330,641 117.01 p — — Lapsed (99,776 ) 197.66 p — — Exercised — — — — Outstanding at December 31, 2019 14,481,720 116.00 p — — Exercisable at December 31, 2019 2,468,310 109.08 p — — Balance at 1 January 2020 14,481,720 116.00 p — — Granted 4,432,000 144.76 p — — Lapsed (87,119 ) 113.42 p — — Exercised (72,953 ) 120.72 p — — Outstanding at December 31, 2020 18,753,648 122.79 p — — Exercisable at December 31, 2020 5,866,152 114.24 p — — Balance at January 1, 2021 18,753,648 122.79 p — — Granted 11,337,459 190.88 p — — Transferred to Amryt on acquisition — — 18,139,060 189.07 p Forfeited (1,288,165 ) 174.97 p (4,098,425 ) 226.22 p Exercised (300,000 ) 93.00 p (3,320,515 ) 116.35 p Outstanding at December 31, 2021 28,502,942 147.83 p 10,720,120 197.40 p Exercisable at December 31, 2021 9,347,338 118.87 p 8,005,390 192.35 p The fair value of the Amryt equity award 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 fair value of the Chiasma equity awards transferred to Amryt on acquisition were measured in accordance with IFRS 2. The portion of the value of the equity transferred to Amryt attributable to pre-combination service is included in the consideration at the date of acquisition. The portion of the equity awards transferred to Amryt attributable to post combination service is estimated at the date of transfer using 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, 2021 Options Inputs December 31, 2020 Options Inputs December 31, 2019 Options Inputs Days to Expiration 2,555 2,555 2,555 Volatility 32% - 49 % 33% - 37 % 27% - 48 % Risk free interest rate 0.77% - 1.33 % 0.39% - 0.46 % 0.38% - 0.83 % Share price at grant per ordinary share 146.87 - 201.2 p 123.5p – 178.9 p 75.84p – 121.5 p Share price at grant per ADS 29.37 - 40.2 p 24.7p – 35.78 p 15.16p – 24.3 p In the year ended December 31, 2021, a total of 11,337,459 share options over ordinary shares exercisable at a weighted average price of £1.91 were granted. The fair value of share options granted in the year ended December 31, 2021, was £21,641,094/US$29,818,000. The share options outstanding under the Amryt 2021 Equity Incentive Plan as at December 31, 2021 have a weighted remaining contractual life of 5.42 years with exercise prices ranging from £0.76 to £2.012 per ordinary share. The share options outstanding under the Chiasma Share Option and Incentive Plan transferred across to Amryt on acquisition. As at December 31, 2021 they have a weighted remaining contractual life of 4.35 years with exercise prices ranging from £0.54 to £7.41 per ordinary share. No new share options will be granted under the Chiasma Stock Option and Incentive Plan. 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 31, 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. Restricted Share Units Under the terms of Amryt’s Equity Incentive Plan, restricted share units (“RSUs”) to purchase 1,568,755 ordinary shares were outstanding at December 31, 2021. 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, 2021, a total of 625,205 RSUs were granted to employees of the Company. For the year ended December 31, 2020, a total of 1,556,960 RSUs were granted to employees of the Company. 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, 2021, was US$1,636,000. At December 31, 2021, the total RSUs granted to date have a weighted remaining contractual life of 1.9 years. Under the terms of Chiasma’s Stock Option and Incentive Plan transferred to Amryt on acquisition, restricted share units (“RSUs”) to purchase 106,560 ordinary shares were outstanding at December 31, 2021. At December 31, 2021, the total RSUs granted to date have a weighted remaining contractual life of 1.9 years. No new RSUs will be granted under the Chiasma Stock Option and Incentive Plan. The following table summarizes the RSU activity per ordinary share for the year: Amryt Equity Incentive Plan Chiasma Stock Option and Incentive Plan Units Weighted average fair value (US$) Units 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 — — Balance at January 1, 2021 1,549,910 $ 2.34 — — Granted 625,205 $ 2.62 — — Transferred to Amryt on acquisition — — 202,145 $ 2.75 Lapsed (243,505 ) $ 2.35 (56,405 ) $ 2.75 Vested (362,855 ) $ 2.34 (39,180 ) $ 2.75 Outstanding at December 31, 2021 1,568,755 $ 2.44 106,560 $ 2.75 Warrants There are no outstanding warrants at December 31, 2021 (December 31, 2020: 9,312,062). In August 2021, an Amryt institutional investor exercised subscription rights relating to 8,966,520 zero cost warrants. These warrants were issued in September 2019 as part of the Company’s acquisition of Aegerion. Certain institutional investors elected to receive warrants to subscribe for new ordinary shares of £0.06 each in Amryt (“Ordinary Shares”), in place of the same number of Ordinary Shares, as consideration for the Company’s acquisition of Aegerion and their equity investments in the Company in September 2019. Each warrant entitled the holder to subscribe for one Ordinary Share for no additional consideration. Separate warrants consisting of 345,542 as at December 31, 2020, which were issued in connection with the admission to the AIM in 2016, are no longer outstanding; 283,389 warrants were exercised in March 2021 and 62,153 warrants lapsed in April 2021. 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. The 2016 Warrants outstanding as at December 31, 2018 had a weighted remaining contractual life of 2.3 years with an exercise price of £1.44. 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 warrants outstanding at January 1, 2019 and the warrants granted and lapsing during the years ended December 31, 2019 have been restated to reflect the 2019 6-for-1 The number and weighted average exercise price (in Sterling pence) of warrants per ordinary share is as follows: Warrants Units Weighted average exercise price (Sterling pence) Balance at January 1, 2019 (pre share consolidation) 22,909,950 24.00 p Balance at January 1, 2019 (restated for 6:1 share consolidation) 3,818,325 144.00 p Granted 18,841,378 — Lapsed (3,472,783 ) 144.00 p Exercised (1,645,105 ) — Outstanding at 31 December 2019 17,541,815 0.03 p Exercisable at 31 December 2019 17,541,815 0.03 p Balance at January 1, 2020 17,541,815 0.03 p Granted — — Lapsed — — Exercised (8,229,753 ) — Outstanding at December 31, 2020 9,312,062 0.05 p Exercisable at December 31, 2020 9,312,062 0.05 p Balance at January 1, 2021 9,312,062 0.05 p Granted — — Lapsed (62,153 ) 1.44 p Exercised (9,249,909 ) 0.05 p Outstanding at December 31, 2021 — 0.00 p The value of share options and RSU’s charged to the Consolidated Statement of Comprehensive Income/(Loss) during the year is as follows: December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Share option expense 6,531 4,134 841 RSU expense 1,810 595 — Total share option expense 8,341 4,729 841

Business combinations and asset

Business combinations and asset acquisitions	12 Months Ended
	Dec. 31, 2021
Business combinations and asset acquisitions [Abstract]
Business combinations and asset acquisitions	6. Business combinations and asset acquisitions Acquisition of Chiasma On May 5, 2021, Amryt announced that it had signed a definitive agreement to acquire Chiasma, Inc. (Nasdaq: CHMA) in an all-stock combination. Under the terms of the transaction, each share of Chiasma common stock issued and outstanding prior to the consummation of the transaction was exchanged for 0.396 Amryt American Depositary Shares (“ADSs”), each representing five Amryt ordinary shares. On August 5, 2021, Amryt completed the acquisition of Chiasma, Inc. and, in conjunction with the completion, Amryt allotted and issued a total of 127,733,680 ordinary shares as consideration for the acquisition. Following the completion, shareholdings in Chiasma were rounded in being converted to Amryt shares using the exchange ratio of 0.396. Roundings in converting Chiasma shareholdings to Amryt shares were finalized in August 2021 and resulted in an additional 7,015 ordinary shares being allotted and issued by Amryt as consideration for the acquisition. In total, these ordinary shares were issued to the former Chiasma Shareholders in the form of 25,548,139 ADSs at US$10.19 per share, to acquire Chiasma for a value of US$260,336,000. On August 5, 2021, Chiasma had outstanding equity awards that were held by Chiasma employees. The fair value of these awards transferred to Amryt on acquisition were measured in accordance with IFRS 2. The portion of the value of the equity transferred to Amryt attributable to pre-combination service is included in the consideration at the date of acquisition and this amounted to US$10,157,000. On August 5, 2021, the Group repaid US$116,629,000 of Chiasma long term debt. The combined company will be a global leader in rare and orphan diseases with three on-market commercial products, a global commercial and operational footprint and a significant development pipeline of therapies with the financial flexibility to execute its growth plans. The table below reflects the fair value of the identifiable net assets acquired in respect of the acquisition completed during the period. Any amendments to fair values will be made within the twelve-month period from the date of acquisition, as permitted by IFRS 3: Business Combinations. 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. In the post-acquisition period to December 31, 2021, the business acquired during the current year contributed revenue of US$6,407,000 and a trading loss of US$22,602,000 including restructuring and acquisition costs, to the Group’s results. The full year unaudited revenue and trading loss for the Group had the acquisitions taken place at the start of the year, would have been US$228,554,000 and US$82,532,000, respectively. The gross contractual value of trade and other receivables as at the dates of acquisition amounted to US$7,180,000, which approximated the fair value of these accounts as the amount not expected to be collected was insignificant. The Group incurred acquisition and restructuring related costs of US$16,947,000 for the year ended December 31, 2021, relating to external legal fees, advisory fees, due diligence costs and severance costs related to the acquisition of Chiasma. These costs have been included in operating costs in the Consolidated Statement of Comprehensive Income/(Loss). Recognized Fair Values as at August 5, 2021 US$’000 Assets Non-current assets Intangible Assets 215,000 Property, plant and equipment 950 Other non-current assets 866 Total non-current assets 216,816 Current assets Trade and other receivables 7,180 Inventories 65,907 Cash and cash equivalents, including restricted cash 107,942 Total current assets 181,029 Total assets 397,845 Non-current liabilities Deferred tax liability 21,478 Total non-current liabilities 21,478 Current liabilities Trade and other payable 144,482 Total current liabilities 144,482 Total liabilities 165,960 Total identifiable net assets at fair value 231,885 Goodwill arising on acquisition 38,608 Consideration 270,493 Consideration Issue of fully paid up ordinary shares 260,336 Chiasma equity awards recognized as consideration transferred upon the acquisition of Chiasma 10,157 Total consideration 270,493 Any amendments to these fair values within the twelve-month timeframe from the date of acquisition will be disclosed in the 2022 consolidated financial statements, as stipulated by IFRS 3. 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’’, subsequently renamed as Amryt Pharmaceuticals Inc.), 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, which is made up of 77,027,423 ordinary shares and 8,065,000 zero cost warrants, to acquire Aegerion for a value of US$152,615,000. 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. As at December 31, 2021, no zero cost warrants were remaining. During the year ended December 31, 2021, the Group incurred no additional acquisition and restructuring related costs relating to external legal fees, advisory fees, due diligence costs and severance costs related to the acquisition of Aegerion (2020: US$1,017,000; 2019: US$13,038,000). Contingent Value Rights Related to the Aegerion acquisition, 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 of Aegerion. 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. Measurement of CVRs As at December 31, 2021, the carrying value of the CVRs was US$19,892,000 (December 31, 2020: US$61,417,000). 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 probability chance of success, based on management’s expertise and experience for orphan drugs and taking into account the unique circumstances applying to approval process of this product, was estimated at 60% for the FDA approval (2020: 89%) and 100% for the EMA approval (2020: 89%) in the year ended December 31, 2021. This estimate reflects the current facts and circumstances as of the date of issuance of the Consolidated Financial Statements. The probability chance of success was updated in 2021 following the receipt of a CRL from the FDA, which asked Amryt to submit additional confirmatory evidence of effectiveness for Oleogel-S10 in EB, and following positive opinion adopted by the CHMP, recommending the approval of Filsuvez® in the EU for the treatment of partial thickness wounds associated with dystrophic and junctional EB in patients six months and older. Based on this CHMP recommendation a decision by the EC is expected on the Filsuvez® application within 67 days . 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 Income/(Loss) over the life of the obligation. It is reviewed on a quarterly basis and the appropriate finance charge or gain is booked in the Consolidated Statement of Comprehensive Income/(Loss) on a quarterly basis. The Group received positive topline data from the phase 3 EASE trial of Oleogel-S10 in September 2020. The product does not currently have regulatory approval to treat EB but has been submitted to the FDA for approval and in June 2021, Amryt received confirmation from the FDA that its NDA for Oleogel-S10 had been accepted and granted priority review. On February 28, 2022, Amryt announced that the FDA communicated that it had completed its review of the NDA for Oleogel-S10 and has determined that the application cannot be approved in its present form. The FDA has asked Amryt to submit additional confirmatory evidence of effectiveness for Oleogel-S10 in EB. Amryt intends to discuss with the FDA the nature of the data required to address the Agency’s concerns. In Europe, a MAA for Oleogel-S10 was accepted for assessment by the EMA in March 2021. Filsuvez® Filsuvez® 67 The total non-cash gain recognized in the Consolidated Statement of Comprehensive Income/(Loss) for the year ended December 31, 2021, is US$41,525,000 (2020: US$12,004,000 charge; 2019: US$1,511,000 charge). 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 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; • 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, 2021, the fair value of the contingent consideration was estimated to be US$61,221,000 (December 31, 2020: US$86,906,000). The fair value of the contingent consideration included milestone payments determined using probability adjusted present values and probability weighted revenue forecasts (see Note 24, Fair value measurement and financial risk management, for fair value hierarchy applied and impact of key unobservable impact data). 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 probability chance of success, based on management’s expertise and experience for orphan drugs and taking into account the unique circumstances applying to approval process of the product, was estimated at 60% for the FDA approval (2020: 89%) and 100% for the EMA approval (2020: 89%) in the year ended December 31, 2021. This estimate reflects the current facts and circumstances as of the date of issuance of the Consolidated Financial Statements. The probability chance of success was updated in 2021 following the receipt of a CRL from the FDA, which asked Amryt to submit additional confirmatory evidence of effectiveness for Oleogel-S10 in EB, and following the positive opinion adopted by the CHMP, recommending the approval of Filsuvez® in the EU for the treatment of partial thickness wounds associated with dystrophic and junctional EB in patients six months and older. Based on this CHMP recommendation a decision by the EC is expected on the Filsuvez® application within 67 days Amryt reviews the expected cash flows on a regular basis as the discount on initial recognition is being unwound as financing expense/gain in the Consolidated Statement of Comprehensive Income/(Loss) over the life of the obligation. It is reviewed on a quarterly basis and the appropriate finance charge or gain is booked in the Consolidated Statement of Comprehensive Income/(Loss) on a quarterly basis. The Group received positive topline data from the phase 3 EASE trial of Oleogel-S10 in September 2020. The product does not currently have regulatory approval to treat EB but has been submitted to the FDA for approval and in June 2021, Amryt received confirmation from the FDA that its NDA for Oleogel-S10 had been accepted and granted priority review. On February 28, 2022, Amryt announced that the FDA communicated that it had completed its review of the NDA for Oleogel-S10 and has determined that the application cannot be approved in its present form. The FDA has asked Amryt to submit additional confirmatory evidence of effectiveness for Oleogel-S10 in EB. Amryt intends to discuss with the FDA the nature of the data required to address the Agency’s concerns. In Europe, a MAA for Oleogel-S10 was accepted for assessment by the EMA in March 2021. The positive opinion recommends the approval of Filsuvez® Filsuvez® 67 The total non-cash finance gain recognized in the Consolidated Statement of Comprehensive Income/(Loss) for the year ended December 31, 2021, is US$18,407,000 (2020: US$27,827,000 charge; 2019: US$6,740,000 charge).

Operating loss for the year

Operating loss for the year	12 Months Ended
	Dec. 31, 2021
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, 2021 2020 2019 US$’000 US$’000 US$’000 Audit fees payable to the Group’s auditor and their associates 893 814 443 Audit-related fees payable to the Group’s auditor and their associates 92 44 168 Changes in inventory expensed (excluding fair value step-up) 26,783 25,854 11,384 Amortization of inventory fair value step-up 4,417 27,617 7,473 Research and development expenses 37,729 27,618 15,827 Grant income (1,007 ) (103 ) — Share based payments 8,341 4,729 841 Pension costs 1,763 1,284 769 Depreciation of property, plant and equipment 1,653 1,297 698 Amortization of intangible assets 49,091 43,168 11,583 Operating lease rentals 189 623 170 Foreign exchange loss/(gain) 4,141 (2,699 ) (3,750 )

Employees

Employees	12 Months Ended
	Dec. 31, 2021
Employees [Abstract]
Employees	8. Employees Including the directors, the Group’s average number of employees during the year was 241 (2020: 174; 2019: 99). Aggregate remuneration comprised: December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Wages and salaries 46,983 32,688 17,268 Social security costs 4,225 3,431 2,037 Pension costs - employees 1,643 1,213 769 Directors' remuneration 3,138 2,158 2,555 Shared based payments 8,341 4,729 841 Total employee costs 64,330 44,219 23,470 The directors of the Company held the following share options over shares of Amryt Pharma plc at December 31, 2021: December 31, 2021 Director Number Exercise price Expiration Date Joseph Wiley 2,031,350 $ 2.804 March 7, 2028 Joseph Wiley 6,437,460 £ 0.76p - £121.50 p November 28, 2024 - November 4, 2026 Raj Kannan 3,189,995 $ 2.04 - $4.08 August 8, 2028 - February 8, 2031 Dr. Roni Mamluk 1,380,380 $ 0.68 - $5.02 November 14, 2024 - June 10, 2030 Raymond T. Stafford 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 George P. Hampton, Jr. 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Dr. Alain H. Munoz 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Donald K. Stern 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Dr. Patrick V.J.J. Vink 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Stephen T. Wills 330,000 $ 2.04 - $2.25 July 9, 2027 - 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, 2021, a total of 7,261,725 share options were granted to directors of the Company. Joseph Wiley was granted a total of 2,031,350 share options, a total of 220,000 share options were granted to each of Dr. Roni Mamluk and Raj Kannan 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. 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, 2021
Net finance expense - other [Abstract]
Net finance expense - other	9. Net finance expense – other December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Interest on loans 22,902 22,003 8,464 Interest on lease liabilities 558 335 17 Charges and fees paid 310 17 120 Interest received (5 ) (87 ) (92 ) Foreign exchange loss/(gain) 4,141 (2,699 ) (3,750 ) Total 27,906 19,569 4,759

Tax credit on loss on ordinary

Tax credit on loss on ordinary activities	12 Months Ended
	Dec. 31, 2021
Tax credit on loss on ordinary activities [Abstract]
Tax credit on loss on ordinary activities	10. Tax credit on loss on ordinary activities A corporation tax credit of US$7,562,000 arises in the year ended December 31, 2021 (2020: credit of US$1,332,000; 2019: credit of US$495,000). A reconciliation of the expected tax benefit computed by applying the tax rate applicable in the primary jurisdiction, the Republic of Ireland, to the loss before tax to the actual tax credit is as follows: December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Loss before tax (6,562 ) (105,859 ) (63,493 ) Tax credit at Irish corporation tax rate of 12.5% (820 ) (13,232 ) (7,937 ) Effect of: Movement in unrecognized deferred tax assets (4,418 ) 3,624 3,831 Permanent differences (1,949 ) 11,260 6,474 Differences in overseas taxation rates (375 ) (2,984 ) (2,863 ) Total tax credit on loss on ordinary activities (7,562 ) (1,332 ) (495 ) At December 31, 2021, the Group had unutilized net operating losses in the following jurisdictions as follows: December 31, 2021 2020 US$’000 US$’000 Ireland 119,854 108,677 United States 182,875 35,043 Germany 26,427 28,288 United Kingdom 3,034 42,893 Total 332,169 214,901 The deferred tax asset on tax losses of US$62,395,001 (2020: US$38,244,000; 2019: US$25,859,000), 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. The increase in U.S. tax losses relates primarily to the acquisition of Chiasma. Inc. during the period. All current and deferred tax related charges are recognized in the Consolidated Statement of Comprehensive Income/(Loss).

Earnings_(loss) per share - bas

Earnings/(loss) per share - basic and diluted	12 Months Ended
	Dec. 31, 2021
Earnings/(loss) per share - basic and diluted [Abstract]
Earnings/(loss) per share - basic and diluted	11. Earnings/(loss) per share - basic and diluted The weighted average number of shares in the earnings/(loss) per share (“EPS/LPS”) calculation, reflects the weighted average total actual shares of Amryt Pharma plc in issue at December 31, 2021. Issued share capital – Number of shares Weighted average shares December 31, 2021 319,814,747 235,852,023 December 31, 2020 178,801,593 158,591,356 December 31, 2019 154,498,887 75,871,562 The calculation of loss per share is based on the following: December 31, 2021 2020 2019 Profit/(loss) after tax attributable to equity holders of the Company (US$’000) 1,000 (104,527 ) (62,998 ) Weighted average number of ordinary shares in issue 235,852,023 158,591,356 75,871,562 Fully diluted average number of ordinary shares in issue 246,981,405 158,591,356 75,871,562 Basic earnings/(loss) per share (US$) 0.00 (0.66 ) (0.83 ) Diluted earnings/(loss) per share (US$) 0.00 (0.66 ) (0.83 ) 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, RSUs and warrants outstanding as at December 31, 2021, totaled 40,898,377 (December 31, 2020: 29,615,620; 2019: 32,023,535) and are potentially dilutive.

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
	Dec. 31, 2021
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 – metreleptin Developed technology – lomitapide Developed technology – Mycapssa® In process R&D Other intangible assets Total intangible assets Goodwill US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2020 176,000 123,000 — 54,261 701 353,962 19,131 Additions — — — — 372 372 — Acquired assets — — — 591 — 591 — Disposals — — — — (246 ) (246 ) — Foreign exchange movement — — — 5,276 39 5,315 — At December 31, 2020 176,000 123,000 — 60,128 866 359,994 19,131 Additions — — — — 847 847 — Acquired assets — — 215,000 — — 215,000 38,608 Other movements — — — — — — (1,051 ) Foreign exchange movement — — — (4,691 ) (61 ) (4,752 ) — At December 31, 2021 176,000 123,000 215,000 55,437 1,652 571,089 56,688 Accumulated amortization At January 1, 2020 7,314 4,143 — — 178 11,635 — Amortization charge 27,429 15,537 — — 202 43,168 — Accumulated amortization on disposals — — — — (246 ) (246 ) — Foreign exchange movement — — — — 68 68 — At December 31, 2020 34,743 19,680 — — 202 54,625 — Amortization charge 27,428 15,537 5,979 — 147 49,091 — Foreign exchange movement — — — — 14 14 — At December 31, 2021 62,171 35,217 5,979 — 363 103,730 — Net book value At December 31, 2020 141,257 103,320 — 60,128 664 305,369 19,131 At December 31, 2021 113,829 87,783 209,021 55,437 1,289 467,359 56,688 Developed technology on commercially marketed products In connection with the acquisition of Aegerion in September 2019, the Group acquired developed technology, metreleptin and lomitapide. These intangible assets are amortized over their estimated useful lives and the remaining useful lives for metreleptin and lomitapide are approximately 4.2 and 5.7 years, respectively, as of December 31, 2021 (December 31, 2020: 5.2 and 6.7 years, respectively). In connection with the acquisition of Chiasma in August 2021, the Group acquired developed technology, Mycapssa®. This intangible asset is amortized over its estimated useful life and the remaining useful life is approximately 14.2 years as of December 31, 2021. Metreleptin Lomitapide Mycapssa® Years Ending December 31, US$’000 US$’000 US$’000 2022 27,429 15,537 14,828 2023 27,429 15,537 14,828 2024 27,429 15,537 14,828 2025 27,429 15,537 14,828 2026 4,113 15,537 14,828 Thereafter — 10,098 134,881 113,829 87,783 209,021 In-process R&D As a result of the acquisition of Amryt GmbH, in 2016, the Group recognized in-process R&D costs of €48,453,000/US$54,852,000 which is related to the Group’s lead development asset, Oleogel-S10. The remaining in-process R&D is a result of the acquisition of Cala Medical Limited in October 2020. Goodwill During 2019, the Group completed the acquisition of Aegerion which resulted in the recognition of goodwill that has a carrying value of US$18,080,000. On August 5, 2021, the Group completed the acquisition of Chiasma, which resulted in aggregate goodwill of US$38,608,000. 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 using projected revenue for each asset up until the end of their relevant patents 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 2021 and 2020 was 7.9% and 14.4%, 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, 2021. • In the event there was a 4% 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, 2021. Goodwill and intangible assets not in use are subject to impairment testing on an annual basis. The recoverable amount of the Group’s CGUs are determined based on a value-in-use computation. The Group’s value-in-use calculations included the cash flow projections based on the 2022 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 20% and 46% and cost growth rates of between 2% and 59%. At the end of the forecasted patent exclusivity period, the terminal value, based on a long-term growth rates of between -10% and -30%, 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 7.9% (2020: 14.4%) which we believe is a realistic estimate for the Group as well as the Group’s risk profile. The 2021 annual impairment testing process resulted in no impairment for the year ended December 31, 2021 (2020: nil

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2021
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, 2020 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 Additions — 250 479 429 1,158 Acquired assets — — 302 648 950 Disposals — — (397 ) — (397 ) Foreign exchange movement (37 ) (100 ) (33 ) (389 ) (559 ) At December 31, 2021 422 2,202 1,629 6,870 11,123 Accumulated amortization At January 1, 2020 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 Depreciation charge 9 151 580 912 1,652 Depreciation charge on disposals — — (224 ) — (224 ) Foreign exchange movement (33 ) (33 ) (9 ) (43 ) (118 ) At December 31, 2021 379 693 515 2,120 3,707 Net book value At December 31, 2020 56 1,477 1,110 4,931 7,574 At December 31, 2021 43 1,509 1,114 4,750 7,416

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [Abstract]
Trade and other receivables	14. Trade and other receivables December 31, 2021 2020 US$’000 US$’000 Trade receivables 34,263 33,057 Accrued income and other debtors 12,201 8,423 VAT recoverable 7,444 1,705 Trade and other receivables 53,908 43,185 Trade receivables at December 31, 2021 includes US$258,000 (2019: US$1,186,000) which is due greater than 120 days. No impairment is considered necessary.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Inventories [Abstract]
Inventories	15. Inventories December 31, 2021 2020 US$’000 US$’000 Raw materials 36,850 25,462 Work in progress 12,986 3,903 Finished goods 65,933 11,627 Inventories 115,769 40,992 In 2021, a total of US$26,783,000 (2020: US$25,854,000) of inventories was included in the profit or loss as an expense (excluding the fair value step-up). The increase in inventories for the year ended December 31, 2021, reflected the fair value of inventory acquired as part of the acquisition of Chiasma on August 5, 2021. The fair value of the acquired inventory amounted to US$65,907,000. Inventory on hand at the date of acquisition was valued at the expected selling price less the sum of remaining costs of disposal, cost to complete and a reasonable profit margin for the selling effort of the acquiring entity. The costs to complete were calculated based on costs incurred on recently completed finished goods. The costs to dispose include sales and marketing expenses required to sell the product to the customer in addition to certain general and administrative expenses expected to be incurred by Amryt. This resulted in a non-cash step up at the valuation of inventory at August 5, 2021, of US$44,794,000. The non-cash step up in inventory is being unwound to the Consolidated Statement of Comprehensive Income/(Loss) over the period in which this saleable inventory is sold. At December 31, 2021, US$41,581,000 of this non-cash inventory step up is included in finished goods inventory. As part of the Aegerion acquisition a non cash step up in valuing inventory was also recognized on acquisition and the carrying value included in finished goods inventory as at December 31, 2021, was nil During the year ended December 31, 2021, a provision of US$5,688,000 (2020: US$4,058,000) was recognized in the Consolidated Statement of Comprehensive Income/(Loss) relating to review of inventory to net realizable value. During the year ended December 31, 2021, US$932,000 (2020: nil

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents [Abstract]
Cash and cash equivalents	16. Cash and cash equivalents December 31, 2021 2020 US$’000 US$’000 Cash at bank available on demand 112,771 118,575 Restricted cash 261 223 Total cash and cash equivalents 113,032 118,798 Cash and cash equivalents include cash at bank available on demand and restricted cash. At December 31, 2021, there was US$261,000 restricted cash (December 31, 2020: US$223,000). The restricted cash balance as at December 31, 2021, consists of a deposit on a company credit card facility for an amount of US$126,000 (December 31, 2020: US$150,000), a lease deposit for US$85,000 (December 31, 2020: nil nil

Share capital and reserves

Share capital and reserves	12 Months Ended
	Dec. 31, 2021
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 (2020: 6 pence) each are in the table below. Ordinary shares Treasury shares Total 2021 2020 2021 2020 2021 2020 At 1 January 178,801,593 154,498,887 4,791,703 4,864,656 183,593,296 159,363,543 Issue of treasury shares in exchange for warrants 283,389 — (283,389 ) — — — Issue of shares in exchange for warrants 4,758,206 8,229,753 — — 4,758,206 8,229,753 Issue of shares in equity fund raises — 16,000,000 — — — 16,000,000 Issue of treasury shares in exchange for warrants 4,208,314 — (4,208,314 ) — — — Issue of treasury shares for share options exercised 300,000 72,953 (300,000 ) (72,953 ) — — Issue of shares in consideration of Chiasma acquisition 127,740,695 — — — 127,740,695 — Issue of shares for share options exercised and RSUs vesting 3,722,550 — — — 3,722,550 — At December 31 319,814,747 178,801,593 — 4,791,703 319,814,747 183,593,296 The components of equity are detailed in the Consolidated Statement of Changes in Equity and described in more detail below. As at December 31, 2021 there were 319,814,747 ordinary shares issued with no treasury shares held (December 31, 2020: 183,593,296 of which 4,791,703 were treasury shares). In December 2020, the Company issued 16,000,000 ordinary shares in the form of ADSs, 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 March 11, the Company issued 300,000 ordinary shares from treasury shares following the exercise of share options. On March the Company issued ordinary shares from treasury shares in exchange for certain warrants. On August the Company issued 127,740,695 ordinary shares, in the form of ADSs, as consideration for the acquisition of Chiasma. On August the Company issued ordinary shares with being issued from treasury shares in exchange for warrants. During the year ended December there were shares issued following the exercise of share options and shares issued following RSUs vesting. 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. The remaining warrants were exchanged on August 5, 2021, and the Company issued 8,966,520 ordinary shares, 4,208,314 of which were issued from treasury shares. There were no remaining warrants outstanding as at December 31, 2021. Treasury In October 2020, the Company issued 72,953 ordinary shares from treasury shares following the exercise of share options. In March the Company issued a total of ordinary shares from treasury shares, 300,000 ordinary shares relating to the exercise of share options and ordinary shares following the exchange of certain warrants. In August the company issued ordinary shares from treasury shares in conjunction with the exchange of warrants. There were no treasury shares held as at December Share based payment reserve Share based payment reserve relates to the charge for share based payments in accordance with IFRS 2. In March the Company issued ordinary shares in exchange for certain warrants. In April warrants lapsed. During the year ended December the Company issued ordinary shares in relation to the exercise of share options and RSUs. As part of the acquisition of Chiasma, the Company replaced share awards that were existing at the time of the acquisition. This resulted in the recognition of a share-based payment reserve of US on acquisition. 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 in September 2019. • 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, 2021
Deferred tax liability [Abstract]
Deferred tax liability	18. Deferred tax liability Total US$’000 At January 1, 2020 7,147 Net movement during the year (535 ) At December 31, 2020 6,612 Net movement during the year 11,160 At December 31, 2021 17,772 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 or impaired 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. As this is a euro denominated liability, there are FX movements on the deferred tax liability each year. During the year ended December 31, 2021, there was an increase in the deferred tax liability of US$246,000. A deferred tax liability was recognized in 2019 in connection with the acquisition of Aegerion Pharmaceuticals, Inc. and in 2021 in connection with the acquisition of Chiasma, Inc. (see Note 6, Business combinations and asset acquisitions

Long term loan

Long term loan	12 Months Ended
	Dec. 31, 2021
Long term loan [Abstract]
Long term loan	19. Long term loan December 31, 2021 2020 US$’000 US$’000 Long term loan principal 93,988 88,037 Unamortized debt issuance costs (593 ) (735 ) Long term loan 93,395 87,302 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 was 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 had a five-year term from the date of the draw down, September 24, 2019, and a maturity date of September 24, 2024. Under the Term Loan, interest was 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, which rolls up and is included in the principal balance outstanding, on a quarterly basis. Unpaid accrued interest of US$1,536,000 as at December 31, 2021 is recognized in current liabilities within trade and other payables (December 31, 2020: $1,439,000). In connection with the Term Loan, the Group incurred approximately US$870,000 of debt issuance costs, which primarily consisted of underwriting, legal and other professional fees. These costs are amortized over the expected life of the loan using the effective interest method. The Term Loan was The Term Loan agreement included affirmative and negative covenants, including prohibitions on the incurrence of additional indebtedness, granting of liens, certain asset dispositions, investments, and restricted payments, in each case, subject to certain exceptions set forth in the Loan Agreement. The Term Loan agreement also includes customary events of default for a transaction of this type and includes (i) a cross-default to the occurrence of any event of default under material indebtedness of Amryt and certain subsidiaries of the Group and Amryt, including the convertible notes, and (ii) Amryt or any of its subsidiaries being subject to bankruptcy or other insolvency proceedings. Upon the occurrence of an event of default, the lenders may declare all of the outstanding Term Loan and other obligations under the Term Loan agreement to be immediately due and payable and exercise all rights and remedies available to the lenders under the Term Loan agreement and related documentation. There were no events of default or breaches of the covenants occurring for the year ended December 31, 2021 (December 31, 2020: no events). Total US$’000 Changes in long term loans from financing activities: At January 1, 2021 88,741 Cash-flows Proceeds from loans and borrowings — Acquired loans and borrowings 116,629 Repayment of loans and borrowings (116,629 ) Liability related Paid in kind interest 5,947 Amortization of debt costs 146 Change in accrued interest 97 At December 31, 2021 94,931

Convertible notes

Convertible notes	12 Months Ended
	Dec. 31, 2021
Convertible notes [Abstract]
Convertible notes	20. Convertible notes Total US$’000 At January 1, 2020 96,856 Accreted interest 4,230 At December 31, 2020 101,086 Accreted interest 4,702 At December 31, 2021 105,788 As part of the Aegerion acquisition, Aegerion issued convertible notes with an aggregate principal amount of US$125,000,000 to Aegerion creditors. 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, Amryt 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 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 Amryt, or the holders of at least 25% in principal amount of the outstanding convertible notes by written notice to Amryt 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 Amryt, 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 Amryt’s election, and for up to 180 days, the sole remedy for an event of default relating to certain failures by Amryt 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, 2021 (2020: no events).

Trade and other payables

Trade and other payables	12 Months Ended
	Dec. 31, 2021
Trade and other payables [Abstract]
Trade and other payables	21. Trade and other payables December 31, 2021 2020 US$’000 US$’000 Trade payables 41,057 23,595 Accrued expenses 107,194 65,705 Social security costs and other taxes 1,483 936 Trade and other payables 149,734 90,236 The Group has a liability, included in accrued expenses above, 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 up to the date of approval, which occurred in March 2021. The Group has recognized a liability of US$21,348,000 as at December 31, 2021. At December 31, 2020, the liability was included in provisions as the underlying agreement was not finalized and it was recognized as a non-current liability for an amount of US$21,382,000 as payment was agreed to be made in July 2022.

Provisions and other liabilitie

Provisions and other liabilities	12 Months Ended
	Dec. 31, 2021
Provisions and other liabilities [Abstract]
Provisions and other liabilities	22. Provisions and other liabilities December 31, 2021 2020 US$’000 US$’000 Non-current liabilities Provisions and other liabilities — 21,382 Leases due greater than 1 year 4,049 4,569 4,049 25,951 Current liabilities Provisions and other liabilities 6,000 9,976 Leases due less than 1 year 1,545 963 7,545 10,939 Total provisions and other liabilities 11,594 36,890 Refer to Note 25, Commitments and contingencies T he Group leases various offices, equipment, vehicles and a production facility. Refer to Note 7, Operating loss for the year, for the lease expense on leases not recognized as a lease liability (short term leases, leases with an expected term of 12 months or less, or for leases of low value assets) and Note 24, Fair value measurement and financial risk management, for further details on lease commitments. 2021 2020 US$’000 US$’000 Changes in lease liabilities from financing activities: At January 1 5,532 1,624 Adoption of IFRS 16 — — Cash-flows Payment of leases (1,215 ) (1,119 ) Non-cash Acquired lease assets — — New leases 1,077 4,420 Interest expense 558 335 Foreign exchange movement (358 ) 272 At December 31 5,594 5,532

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2021
Related party transactions [Abstract]
Related party transactions	23. Related party transactions Compensation of key management personnel of the Group In 2021, the key management personnel of the Group consisted of the executive director Joe Wiley, Chief Executive Officer, non-executive directors, and the Chief Financial Officer and Chief Operating Officer, Rory Nealon. Compensation for the years ended December 31, 2021, and December 31, 2020, of these personnel is detailed below: December 31, 2021 2020 US$’000 US$’000 Short-term employee benefits 1,912 1,848 Performance related bonus 1,106 1,122 Post-employment benefits 120 119 Share-based compensation benefits 3,713 3,079 Total compensation 6,851 6,168 Shares The following ordinary shares were purchased by directors of the Company. Director Number Date Joseph Wiley 16,000 March 2022 George P. Hampton, Jr. 100,000 March 2022 Stephen T. Wills 37,500 March 2022 Dr. Alain H. Munoz 22,500 March 2022 Dr. Patrick V.J.J. Vink 25,000 March 2022 Raymond T. Stafford 50,000 March 2022 Raymond T. Stafford 250,000 November 2021 Raymond T. Stafford 300,100 March 2021 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 five and a half years 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. 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. The remaining warrants were exchanged on August 5, 2021, and the Company issued 8,966,520 ordinary shares, 4,208,314 of which were issued from treasury shares. There were no remaining warrants outstanding as at December 31, 2021.

Fair value measurement and fina

Fair value measurement and financial risk management	12 Months Ended
	Dec. 31, 2021
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, 2021 2020 US$’000 US$’000 Financial assets (all at amortized cost): Cash and cash equivalents 113,032 118,798 Trade receivables 34,263 33,057 Total financial assets 147,295 151,855 Financial liabilities: At amortized cost Trade payables and accrued expenses 148,251 89,300 Lease liabilities 5,594 5,532 Other liabilities — 25,358 Convertible notes 105,788 101,086 Long term loan 93,395 87,302 Contingent value rights 19,892 61,417 At fair value Contingent consideration 61,221 86,906 Total financial liabilities 434,141 456,901 Net (286,846 ) (305,046 ) 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$3,746,000. 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$9,740,000. A decrease of 5% would result in an increase to the fair value of US$12,923,000. • A six-month delay in the launch date for Oleogel-S10 would result in a decrease to the fair value of US$5,421,000. • A 20 17,491,000 20 13,120,000 Policies and Objectives The Group’s operations expose it to some financial risks arising from its use of financial instruments, the most significant ones being liquidity, market risk and credit risk. The Board of Directors is responsible for the Group and Company’s risk management policies and whilst retaining responsibility for them it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group’s finance function. The main policies for managing these risks are as follows: Liquidity risk The Group is not subject to any externally imposed capital requirement. Accordingly, the Group’s objectives are to safeguard the ability to continue as a going concern in order to provide returns for shareholders and benefits to other stakeholders and to maintain an optimal capital structure to reduce the cost of capital. Working capital forecasts are prepared to ensure the Group has sufficient funds to complete contracted work commitments. The following table shows the maturity profile of financial liabilities of the Group: December 31, 2021 Carrying amount Contractual cash flows 6 months or less 6 months - 12 months 1-2 years 2-5 years > 5 years Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Trade payables and accrued expenses 149,734 149,734 149,734 — — — — 149,734 Lease liabilities 5,594 7,882 757 757 885 2,556 2,927 7,882 Long term loan 93,395 130,776 3,097 3,252 6,778 117,649 — 130,776 Convertible notes 105,788 146,875 3,125 3,125 6,250 134,375 — 146,875 Contingent consideration and contingent value rights* 81,113 80,355 17,043 — — 63,312 — 80,355 435,624 515,622 173,756 7,134 13,913 317,892 2,927 515,622 * Contingent consideration contractual cash flows do not include royalty payments due to be paid by Amryt, which are dependent on sales of Oleogel-S10 products. The carrying amount of contingent consideration is recorded at fair value, which incorporates the estimated royalty payments on sales of Oleogel-S10 products. December 31, 2020 Carrying amount Contractual cash flows 6 months or less 6 months - 12 months 1-2 years 2-5 years > 5 years Total US$’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. 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, 2021 and December 31, 2020. 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, 2021 and December 31, 2020, the long term borrowings of the Group were subject to fixed rates of interest. During the year 2021, 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$578,000 (2020: US$174,000). In addition to cash balances maintained in US$, 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$4,005,000 with a corresponding reduction in the Group loss before tax with a 10% favorable movement. A theoretical 10% adverse movement in £:US$ exchange rates would lead to an increase in the Group loss before tax by US$114,000 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. As at December 31, 2021, 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 36% of the total trade receivables of the group outstanding as at December 31, 2021 (2020: 42%). 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, 2021
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, 2021, following the Aegerion acquisition on September 24, 2019, the Group recorded aggregate royalty expenses to third parties of US$23,905,000 (2020: US$20,492,000: 2019: US$5,104,000). 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, 2021, following the Aegerion acquisition on September 24, 2019, the Group recorded aggregate royalty expenses to third parties of US$1,992,000 (2020: US$2,026,000: 2019: US$803,000). As part of consideration for the acquisition of Amryt GmbH, royalty payments payable to the sellers are as follows: (a) 9% of (i) net ex-factory sales, and (ii) net revenues in either case relating to Oleogel-S10; and (b) 6% of: (i) net ex-factory sales; and (ii) net revenues relating to other betulin products, with the relevant royalty periods essentially being ten years from first commercial sale of the relevant product (other than in respect of Imlan). 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$23,036,000 of settlement payments, including interest. The settlements have been paid in full with the last payment completed in Q1 2021. As at December 31, 2021, there is no DOJ liability outstanding. The remaining liability outstanding as at December 31, 2020, of US$3,976,000 was included in current provisions and other liabilities. 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, 2021, the Group had recognized liabilities of US$6,000,000 in relation to ongoing legal matters (2020: US$6,000,000). At December 31, 2020, the Group also had recognized a non-current liability of US$21,382,000 for revenue rebates due on metreleptin sales in a country in the EMEA region following on from agreeing a reimbursement price with the government authorities. The reimbursement agreement, which was agreed in March 2021, results in a one-off revenue rebate payment on sales up to the date of approval. The one-off payment is due to be paid to the authorities in July 2022 and this is included within accrued expenses, see Note 21, Trade and other payables. Lease commitments The Group had no finance lease commitments in 2021 (2020: nil Fair value measurement and financial risk management

Investment in subsidiaries

Investment in subsidiaries	12 Months Ended
	Dec. 31, 2021
Investment in subsidiaries [Abstract]
Investment in subsidiaries	26. Investment in subsidiaries List of subsidiary companies: Subsidiary Ownership Activities Company number Incorporation 2021 % holding 2020 % holding Amryt Pharma Holdings Limited Direct Holding company and management services 5316808 UK 100 100 Amryt Pharmaceuticals Designated Activity Company 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 S.L. Indirect Management services B67130567 Spain 100 100 Amryt GmbH 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 Cala Medical Limited Indirect Pharmaceuticals R&D 598486 Ireland 100 100 Amryt Distribution Limited Indirect Dormant 667507 Ireland 100 100 Amryt Pharmaceuticals Inc. Indirect Product Sales Management services 3922075 USA 100 100 Amryt Endo, Inc. (formerly Chiasma, Inc.) Indirect Product Sales Management services 3380352 USA 100 — Chiasma Securities Corp Indirect Holding company 001194998 USA 100 — Chiasma (Israel) Limited Indirect Management services 513104026 Israel 100 — Aegerion International Limited Indirect Holding company 52048 Bermuda 100 100 Aegerion Pharmaceuticals Holdings, Inc. Indirect Holding company 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. Indirect Management services R048196625 Colombia 100 100 Amryt Brasil Comercio E Importacao De Medicamentos LTDA (formerly Aegerion Brasil Comercio E Importacao De Medicamentos LTDA) Indirect Management services 3522602510-1 Brazil 100 100 Aegerion Pharmaceuticals Limited Indirect Management services 46134 Bermuda 100 100 Aegerion Pharmaceuticals Limited Indirect Management services 8114919 UK 100 100 Amryt Pharmaceuticals SAS Indirect Management services 534 195 59900012 France 100 100 Aegerion Pharmaceuticals Srl Indirect Management services 1166250 Italy 100 100 Amryt Pharma GmbH Indirect Management services HRB 95895 Germany 100 100 Amryt Turkey İlaç Ticaret Limited Şirketi (formerly 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 List of registered offices: Company Registered Office Address Amryt Pharma Holdings Limited C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU Amryt Pharmaceuticals Designated Activity Company 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 C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU Amryt Pharma Italy SRL Milano (MI)-Via Dell'Annunciata 23/4 Amryt Pharma Spain S.L. Barcelona, calle Diputacio, number 260 Amryt GmbH Streiflingsweg 11, 75223 Niefern-Öschelbronn SomPharmaceuticals SA Bahnofstrasse 21, 6300 Zug Cala Medical Limited 45 Mespil road, Dublin 4 Amryt Distribution Limited 45 Mespil road, Dublin 4 Amryt Pharmaceuticals Inc. 2711 Centerville Road, Suite 400, City of Wilmington, County of New Castle, Delaware 19808 Amryt Endo Inc. (formerly Chiasma, Inc.) 1209 Orange Street, Wilmington, New Castle County, Delaware 19801 Chiasma Securities Corp 155 Federal Street, Suite 700, Boston, MA 02110 Chiasma (Israel) Limited 5 Golda Meir Street, Nes Ziona 7403649 Israel Aegerion International Limited Clarendon House, 2 Church Street, Hamilton, HM11 Aegerion Pharmaceuticals Holdings, Inc. 2711 Centerville Road, Suite 400, City of Wilmington, County of New Castle, Delaware 19808 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. CR 12 89 33 P 5, Bogota DC, Bogota 110111 Amryt Brasil Comercio E Importacao De Medicamentos LTDA (formerly Aegerion Brasil Comercio E Importacao De Medicamentos LTDA) Rua Joseefina, 200-Guarulhos City, Sao Paulo Aegerion Pharmaceuticals Limited 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 235, Avenue Le Jour se Leve, Boulogne-Billancourt, 92 100 Aegerion Pharmaceuticals Srl. Viale Abruzzi n. 94, Milano, 20131 Amryt Pharma GmbH Streiflingsweg 4, 75223 NiefernÖschelbronn, Germany. Amryt Turkey İlaç Ticaret Limited Şirketi (formerly 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

Events after the reporting peri

Events after the reporting period	12 Months Ended
	Dec. 31, 2021
Events after the reporting period [Abstract]
Events after the reporting period	27. Events after the reporting period Development Pipeline On February 28, 2022, Amryt received a Complete Response Letter from the (FDA) regarding its (NDA) for Oleogel-S10, for the treatment of the cutaneous manifestations of EB, a rare, genetic skin disease characterized by extremely fragile skin that blisters and tears from minor friction or trauma for which there are no approved treatment options. The FDA communicated that it had completed its review of the application and has determined that the application cannot be approved in its present form. The FDA has asked Amryt to submit additional confirmatory evidence of effectiveness for Oleogel-S10 in EB. Amryt intends to discuss with the FDA the nature of the data required to address the Agency’s concerns. On March 8, 2022, Amryt announced the completion of a successful pharmacokinetic (PK) study for Mycapssa® (oral octreotide). The data supports a planned Phase 3 study of Mycapssa® in the treatment of patients with carcinoid symptoms due to Neuroendocrine Tumors (NET). On April 22, 2022, the CHMP has adopted a positive opinion, recommending the approval of Filsuvez® in the EU for the treatment of partial thickness wounds associated with dystrophic and junctional EB in patients six months and older. Based on this CHMP recommendation a decision by the EC is expected on the Filsuvez® application within 67 days. The CHMP positive opinion is supported by Phase 3 data from the EASE trial which was the largest ever global trial conducted in patients with EB, performed across 58 sites in 28 countries. Debt refinancing On February 22, 2022, Amryt announced that it secured US$125,000,000 of senior credit facilities from funds managed by the Credit Group of Ares Management Corporation (“Ares”). Amryt used a portion of the proceeds to refinance its previous secured term debt facility, which had an outstanding balance of US$93,988,000 as at February 22, 2022, an interest rate of 13.00% and a maturity date of September 2024. The new facilities will generate significant annual interest cost savings as well as provide for important strategic flexibility as Amryt looks to continue to grow its global rare disease presence. Key features of the new facilities include: • Total new facilities of $125 million, consisting of: o $85 million Term Loan Facility with interest rate of Secured Overnight Financing Rate (“SOFR”)+6.75%, subject to a 0.90% SOFR floor o $40 million Revolving Credit Facility with $20 million drawn at close and interest rate of SOFR+4.00%, subject to a 0.90% SOFR floor o Quarterly blended cash interest rate of SOFR+5.87% (assuming fully drawn), subject to a 0.90% SOFR floor, substantially lower than Amryt’s previous secured term debt facility at 13.00% interest • Requires interest-only payments until facility matures in February 2027 • There are no warrants or any equity conversion features associated with the new facilities • The proceeds will be used to refinance existing debt, for general corporate and product development purposes; and potentially for shareholder approved share repurchase programs. Charges were taken over certain assets of the company and its material entities as guarantee and collateral for the provision of the debt.

Accounting policies (Policies)

Accounting policies (Policies)	12 Months Ended
	Dec. 31, 2021
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, 2021. These amendments and interpretations do not have significant impact on the disclosures or the amounts reported in these consolidated financial statements. • COVID-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16) • Interest Rate Benchmark Reform – Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS16) (iv) New standards and interpretations not yet adopted There were a number of standards and interpretations which were in issue at December 31, 2021 but were not effective at December 31, 2021 and have not been adopted for these consolidated financial statements. • Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies effective January 1, 2023 • Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates effective January 1, 2023 • 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 • Amendments to IFRS 3 Business Combinations, 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, 2021. Key considerations in assessing the going concern assumption included, but were not limited to, the significant cash balance held by the Company along with consistent positive operating cash flows, the continued growth in existing commercial produces, the positive impact from the increase in revenues from commercial sales of product candidates and additional indications of commercial products, if approved. The potential product candidates include Oleogel S-10, on which the CHMP adopted a positive opinion on April 22, 2022, recommending the approval of Filsuvez® in the EU for the treatment of partial thickness wounds associated with dystrophic and junctional EB in patients six months and older. Based on this CHMP recommendation a decision by the European Commission (“EC”) is expected on the Filsuvez® application within 67 days. Additional indications include the development for Mycapssa® in patients with carcinoid symptoms stemming from neuroendocrine tumors (“NET”) and label expansion for metreleptin in the treatment of partial lipodystrophy metreleptin (“PL”) in the US, each of which represent significant commercial opportunities.
Basis of consolidation	Basis of consolidation The consolidated financial statements comprise the financial statements of the Group for the years ended December 31, 2021, and 2020. 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$”), rounded to the nearest thousand, which is the functional currency of the Company and presentation currency of the Group. The following table discloses the major exchange rates of those currencies other than the functional currency of US$ that are utilized by the Group: Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2021 0.8454 0.7271 3.2322 8.5975 6.2875 At December 31, 2021 0.8830 0.7413 3.1115 8.8074 6.5664 Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2020 0.8777 0.7799 3.4351 9.4206 6.5432 At December 31, 2020 0.8141 0.7365 3.2148 8.5671 6.0570 Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2019 0.8932 0.7836 3.5646 8.7976 6.6690 At December 31, 2019 0.8929 0.7624 3.4609 8.8046 6.6698 ( € = 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 Chiasma acquisition and with the Aegerion acquisition, primarily related to developed technology on the commercially marketed products, and inventories which include raw material, work in progress (“WIP”) 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. 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 future events. If the events do not occur, the CVRs expire as worthless. The fair value of the CVRs is estimated based on the following key assumptions: • expected timing of achievement of the two milestones (FDA approval and EMA approval) related to Oleogel-S10; • probabilities of successful launch of Oleogel-S10; • revenue forecast related to Oleogel-S10. The Group believes the carrying 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 cash generating units (“CGUs”). 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 CGUs 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. Accordingly, all of the Group’s costs related to research and development projects are recognized as expenses in the Consolidated Statement of Comprehensive Income/(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. 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, 2021, 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 Revenue recognition Variable Consideration Product sales revenues are recognized at the net sales price (“transaction price”) which includes estimated reserves for variable consideration, upon the transfer of control of the Company’s products. Variable consideration primarily includes government rebates. Estimates of variable consideration are made at contract inception and historical experience, market trends, and industry data are considered when assessing such estimates. Variable consideration is included in the transaction price to the extent it is probable that a significant reversal of revenue will not occur. The Company reassesses variable consideration at the end of each reporting period as additional information becomes available with the variance recorded to product sales revenue. Inventory obsolescence Inventory realizability is evaluated on a case-by-case basis and adjustments are made to inventory provisions based on estimates of expected losses. Inventory write-offs include inventory that is approaching its “expiry” date and for which no further re-processing can be performed. Trends in demand are reviewed to determine whether there are any instances where the realizable value of inventory is likely to be less than its carrying value. Refer to Note 15, Inventories , for further details.
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 de, Mycapssa® a 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. Variable Consideration Product sales revenues are recognized at the net sales price (“transaction price”) which includes estimated reserves for variable consideration, upon the transfer of control of the Company’s products.
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, 2021 and 2020. 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 deposits in relation to company credit card facilities, leases and importation bonds. 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 Income/(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 Income/(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, that are not acquired as part of a business combination, 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 the Group’s vendors. WIP 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. Inventories acquired as part of a business acquisition is valued at fair value as at the acquisition date. Fair value is based on 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. The resulting step up in the valuation of saleable inventory on acquisition is unwound over the period in which the saleable inventory is sold.
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 Income/(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 Income/(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 Income/(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 Chiasma 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 restructuring and acquisition costs. 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 Income/(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. 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 Chiasma, the Group acquired developed technology related to Mycapssa®, which is amortized over the remaining patent lives through February 2036. 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
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 Income/(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 an assets recoverable amount (the greater of fair value less costs to sell 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. Value in use is 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. 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 Income/(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, 2021
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$ € £ ILS NOK DKK Average period to December 31, 2021 0.8454 0.7271 3.2322 8.5975 6.2875 At December 31, 2021 0.8830 0.7413 3.1115 8.8074 6.5664 Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2020 0.8777 0.7799 3.4351 9.4206 6.5432 At December 31, 2020 0.8141 0.7365 3.2148 8.5671 6.0570 Foreign currency units to 1 US$ € £ ILS NOK DKK Average period to December 31, 2019 0.8932 0.7836 3.5646 8.7976 6.6690 At December 31, 2019 0.8929 0.7624 3.4609 8.8046 6.6698 ( € = Euro
Estimated useful lives of property, plant and equipment	Depreciation is charged to the Consolidated Statement of Comprehensive Income/(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, 2021
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 current year revenues include revenue following the acquisition of Chiasma on August 5, 2021. The 2019-year revenues December 31, 2021 U.S. EMEA Other Total US$’000 US$’000 US$’000 US$’000 Metreleptin 70,216 51,769 19,257 141,242 Lomitapide 32,901 28,601 12,365 73,867 Mycapssa® 6,407 — — 6,407 Other — 766 261 1,027 Total revenue 109,524 81,136 31,883 222,543 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 Mycapssa® — — — — 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 Mycapssa® — — — — Other — 671 105 776 Total revenue 25,560 27,704 4,860 58,124

Cost of sales (Tables)

Cost of sales (Tables)	12 Months Ended
	Dec. 31, 2021
Cost of sales [Abstract]
Cost of sales	December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Cost of product sales 22,029 21,796 11,384 Write-down of inventories (see Note 15) 5,688 4,058 — Reversal of write-down of inventories (see Note 15) (932 ) — — Amortization of acquired intangibles (see Note 12) 48,944 42,966 11,457 Amortization of inventory fair value step-up (see Note 15) 4,417 27,617 7,473 Royalty expenses 25,973 22,592 8,419 Total cost of sales 106,119 119,029 38,733

Share based payments (Tables)

Share based payments (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number and weighted average exercise price of share options and warrants	The number and weighted average exercise price (in Sterling pence) of share options per ordinary share granted under Amryt's Equity Incentive Plan and the Chiasma stock option and incentive plan is as follows: Amryt Equity Incentive Plan Chiasma Stock Option and Incentive Plan Units Weighted average exercise price (Sterling pence) Units Weighted average exercise price (Sterling pence) Balance at January 1, 2019 (pre share consolidation) 19,505,130 19.2 p — — Balance at January 1, 2019 (restated for 6:1 share consolidation) 3,250,855 115.20 p — — Granted 11,330,641 117.01 p — — Lapsed (99,776 ) 197.66 p — — Exercised — — — — Outstanding at December 31, 2019 14,481,720 116.00 p — — Exercisable at December 31, 2019 2,468,310 109.08 p — — Balance at 1 January 2020 14,481,720 116.00 p — — Granted 4,432,000 144.76 p — — Lapsed (87,119 ) 113.42 p — — Exercised (72,953 ) 120.72 p — — Outstanding at December 31, 2020 18,753,648 122.79 p — — Exercisable at December 31, 2020 5,866,152 114.24 p — — Balance at January 1, 2021 18,753,648 122.79 p — — Granted 11,337,459 190.88 p — — Transferred to Amryt on acquisition — — 18,139,060 189.07 p Forfeited (1,288,165 ) 174.97 p (4,098,425 ) 226.22 p Exercised (300,000 ) 93.00 p (3,320,515 ) 116.35 p Outstanding at December 31, 2021 28,502,942 147.83 p 10,720,120 197.40 p Exercisable at December 31, 2021 9,347,338 118.87 p 8,005,390 192.35 p
Equity instruments granted	The following are the inputs to the model for the equity instruments granted during the year: December 31, 2021 Options Inputs December 31, 2020 Options Inputs December 31, 2019 Options Inputs Days to Expiration 2,555 2,555 2,555 Volatility 32% - 49 % 33% - 37 % 27% - 48 % Risk free interest rate 0.77% - 1.33 % 0.39% - 0.46 % 0.38% - 0.83 % Share price at grant per ordinary share 146.87 - 201.2 p 123.5p – 178.9 p 75.84p – 121.5 p Share price at grant per ADS 29.37 - 40.2 p 24.7p – 35.78 p 15.16p – 24.3 p
Restricted share units activity	The following table summarizes the RSU activity per ordinary share for the year: Amryt Equity Incentive Plan Chiasma Stock Option and Incentive Plan Units Weighted average fair value (US$) Units Weighted average fair value (US$) 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 — — Balance at January 1, 2021 1,549,910 $ 2.34 — — Granted 625,205 $ 2.62 — — Transferred to Amryt on acquisition — — 202,145 $ 2.75 Lapsed (243,505 ) $ 2.35 (56,405 ) $ 2.75 Vested (362,855 ) $ 2.34 (39,180 ) $ 2.75 Outstanding at December 31, 2021 1,568,755 $ 2.44 106,560 $ 2.75
Value of share options and restricted share units	The value of share options and RSU’s charged to the Consolidated Statement of Comprehensive Income/(Loss) during the year is as follows: December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Share option expense 6,531 4,134 841 RSU expense 1,810 595 — Total share option expense 8,341 4,729 841
Warrants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number and weighted average exercise price of share options and warrants	The number and weighted average exercise price (in Sterling pence) of warrants per ordinary share is as follows: Warrants Units Weighted average exercise price (Sterling pence) Balance at January 1, 2019 (pre share consolidation) 22,909,950 24.00 p Balance at January 1, 2019 (restated for 6:1 share consolidation) 3,818,325 144.00 p Granted 18,841,378 — Lapsed (3,472,783 ) 144.00 p Exercised (1,645,105 ) — Outstanding at 31 December 2019 17,541,815 0.03 p Exercisable at 31 December 2019 17,541,815 0.03 p Balance at January 1, 2020 17,541,815 0.03 p Granted — — Lapsed — — Exercised (8,229,753 ) — Outstanding at December 31, 2020 9,312,062 0.05 p Exercisable at December 31, 2020 9,312,062 0.05 p Balance at January 1, 2021 9,312,062 0.05 p Granted — — Lapsed (62,153 ) 1.44 p Exercised (9,249,909 ) 0.05 p Outstanding at December 31, 2021 — 0.00 p

Business combinations and ass_2

Business combinations and asset acquisitions (Tables)	12 Months Ended
	Dec. 31, 2021
Business combinations and asset acquisitions [Abstract]
Recognized Fair Values	Recognized Fair Values as at August 5, 2021 US$’000 Assets Non-current assets Intangible Assets 215,000 Property, plant and equipment 950 Other non-current assets 866 Total non-current assets 216,816 Current assets Trade and other receivables 7,180 Inventories 65,907 Cash and cash equivalents, including restricted cash 107,942 Total current assets 181,029 Total assets 397,845 Non-current liabilities Deferred tax liability 21,478 Total non-current liabilities 21,478 Current liabilities Trade and other payable 144,482 Total current liabilities 144,482 Total liabilities 165,960 Total identifiable net assets at fair value 231,885 Goodwill arising on acquisition 38,608 Consideration 270,493 Consideration Issue of fully paid up ordinary shares 260,336 Chiasma equity awards recognized as consideration transferred upon the acquisition of Chiasma 10,157 Total consideration 270,493

Operating loss for the year (Ta

Operating loss for the year (Tables)	12 Months Ended
	Dec. 31, 2021
Operating loss for the year [Abstract]
Operating loss stated after charging	Operating loss for the year is stated after charging/(crediting): December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Audit fees payable to the Group’s auditor and their associates 893 814 443 Audit-related fees payable to the Group’s auditor and their associates 92 44 168 Changes in inventory expensed (excluding fair value step-up) 26,783 25,854 11,384 Amortization of inventory fair value step-up 4,417 27,617 7,473 Research and development expenses 37,729 27,618 15,827 Grant income (1,007 ) (103 ) — Share based payments 8,341 4,729 841 Pension costs 1,763 1,284 769 Depreciation of property, plant and equipment 1,653 1,297 698 Amortization of intangible assets 49,091 43,168 11,583 Operating lease rentals 189 623 170 Foreign exchange loss/(gain) 4,141 (2,699 ) (3,750 )

Employees (Tables)

Employees (Tables)	12 Months Ended
	Dec. 31, 2021
Employees [Abstract]
Aggregate employee remuneration	Aggregate remuneration comprised: December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Wages and salaries 46,983 32,688 17,268 Social security costs 4,225 3,431 2,037 Pension costs - employees 1,643 1,213 769 Directors' remuneration 3,138 2,158 2,555 Shared based payments 8,341 4,729 841 Total employee costs 64,330 44,219 23,470
Directors share options	The directors of the Company held the following share options over shares of Amryt Pharma plc at December 31, 2021: December 31, 2021 Director Number Exercise price Expiration Date Joseph Wiley 2,031,350 $ 2.804 March 7, 2028 Joseph Wiley 6,437,460 £ 0.76p - £121.50 p November 28, 2024 - November 4, 2026 Raj Kannan 3,189,995 $ 2.04 - $4.08 August 8, 2028 - February 8, 2031 Dr. Roni Mamluk 1,380,380 $ 0.68 - $5.02 November 14, 2024 - June 10, 2030 Raymond T. Stafford 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 George P. Hampton, Jr. 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Dr. Alain H. Munoz 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Donald K. Stern 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Dr. Patrick V.J.J. Vink 330,000 $ 2.04 - $2.25 July 9, 2027 - August 8, 2028 Stephen T. Wills 330,000 $ 2.04 - $2.25 July 9, 2027 - 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, 2021
Net finance expense - other [Abstract]
Net finance expense - other	December 31, 2021 2020 2019 US$’000 US$’000 US$’000 Interest on loans 22,902 22,003 8,464 Interest on lease liabilities 558 335 17 Charges and fees paid 310 17 120 Interest received (5 ) (87 ) (92 ) Foreign exchange loss/(gain) 4,141 (2,699 ) (3,750 ) Total 27,906 19,569 4,759

Tax credit on loss on ordinar_2

Tax credit on loss on ordinary activities (Tables)	12 Months Ended
	Dec. 31, 2021
Tax credit on loss on 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, 2021 2020 2019 US$’000 US$’000 US$’000 Loss before tax (6,562 ) (105,859 ) (63,493 ) Tax credit at Irish corporation tax rate of 12.5% (820 ) (13,232 ) (7,937 ) Effect of: Movement in unrecognized deferred tax assets (4,418 ) 3,624 3,831 Permanent differences (1,949 ) 11,260 6,474 Differences in overseas taxation rates (375 ) (2,984 ) (2,863 ) Total tax credit on loss on ordinary activities (7,562 ) (1,332 ) (495 )
Unutilized net operating losses	At December 31, 2021, the Group had unutilized net operating losses in the following jurisdictions as follows: December 31, 2021 2020 US$’000 US$’000 Ireland 119,854 108,677 United States 182,875 35,043 Germany 26,427 28,288 United Kingdom 3,034 42,893 Total 332,169 214,901

Earnings_(loss) per share - b_2

Earnings/(loss) per share - basic and diluted (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings/(loss) per share - basic and diluted [Abstract]
Issued share capital - ordinary shares	The weighted average number of shares in the earnings/(loss) per share (“EPS/LPS”) calculation, reflects the weighted average total actual shares of Amryt Pharma plc in issue at December 31, 2021. Issued share capital – Number of shares Weighted average shares December 31, 2021 319,814,747 235,852,023 December 31, 2020 178,801,593 158,591,356 December 31, 2019 154,498,887 75,871,562
Calculation of Loss per share	The calculation of loss per share is based on the following: December 31, 2021 2020 2019 Profit/(loss) after tax attributable to equity holders of the Company (US$’000) 1,000 (104,527 ) (62,998 ) Weighted average number of ordinary shares in issue 235,852,023 158,591,356 75,871,562 Fully diluted average number of ordinary shares in issue 246,981,405 158,591,356 75,871,562 Basic earnings/(loss) per share (US$) 0.00 (0.66 ) (0.83 ) Diluted earnings/(loss) per share (US$) 0.00 (0.66 ) (0.83 )

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
	Dec. 31, 2021
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 – metreleptin Developed technology – lomitapide Developed technology – Mycapssa® In process R&D Other intangible assets Total intangible assets Goodwill US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Cost At January 1, 2020 176,000 123,000 — 54,261 701 353,962 19,131 Additions — — — — 372 372 — Acquired assets — — — 591 — 591 — Disposals — — — — (246 ) (246 ) — Foreign exchange movement — — — 5,276 39 5,315 — At December 31, 2020 176,000 123,000 — 60,128 866 359,994 19,131 Additions — — — — 847 847 — Acquired assets — — 215,000 — — 215,000 38,608 Other movements — — — — — — (1,051 ) Foreign exchange movement — — — (4,691 ) (61 ) (4,752 ) — At December 31, 2021 176,000 123,000 215,000 55,437 1,652 571,089 56,688 Accumulated amortization At January 1, 2020 7,314 4,143 — — 178 11,635 — Amortization charge 27,429 15,537 — — 202 43,168 — Accumulated amortization on disposals — — — — (246 ) (246 ) — Foreign exchange movement — — — — 68 68 — At December 31, 2020 34,743 19,680 — — 202 54,625 — Amortization charge 27,428 15,537 5,979 — 147 49,091 — Foreign exchange movement — — — — 14 14 — At December 31, 2021 62,171 35,217 5,979 — 363 103,730 — Net book value At December 31, 2020 141,257 103,320 — 60,128 664 305,369 19,131 At December 31, 2021 113,829 87,783 209,021 55,437 1,289 467,359 56,688
Estimated amortization expense, intangibles for future periods	In connection with the acquisition of Chiasma in August 2021, the Group acquired developed technology, Mycapssa®. This intangible asset is amortized over its estimated useful life and the remaining useful life is approximately 14.2 years as of December 31, 2021. Metreleptin Lomitapide Mycapssa® Years Ending December 31, US$’000 US$’000 US$’000 2022 27,429 15,537 14,828 2023 27,429 15,537 14,828 2024 27,429 15,537 14,828 2025 27,429 15,537 14,828 2026 4,113 15,537 14,828 Thereafter — 10,098 134,881 113,829 87,783 209,021

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2020 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 Additions — 250 479 429 1,158 Acquired assets — — 302 648 950 Disposals — — (397 ) — (397 ) Foreign exchange movement (37 ) (100 ) (33 ) (389 ) (559 ) At December 31, 2021 422 2,202 1,629 6,870 11,123 Accumulated amortization At January 1, 2020 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 Depreciation charge 9 151 580 912 1,652 Depreciation charge on disposals — — (224 ) — (224 ) Foreign exchange movement (33 ) (33 ) (9 ) (43 ) (118 ) At December 31, 2021 379 693 515 2,120 3,707 Net book value At December 31, 2020 56 1,477 1,110 4,931 7,574 At December 31, 2021 43 1,509 1,114 4,750 7,416

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [Abstract]
Trade and other receivables	December 31, 2021 2020 US$’000 US$’000 Trade receivables 34,263 33,057 Accrued income and other debtors 12,201 8,423 VAT recoverable 7,444 1,705 Trade and other receivables 53,908 43,185

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Inventories [Abstract]
Inventory	December 31, 2021 2020 US$’000 US$’000 Raw materials 36,850 25,462 Work in progress 12,986 3,903 Finished goods 65,933 11,627 Inventories 115,769 40,992

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents [Abstract]
Cash and cash equivalents	December 31, 2021 2020 US$’000 US$’000 Cash at bank available on demand 112,771 118,575 Restricted cash 261 223 Total cash and cash equivalents 113,032 118,798

Share capital and reserves (Tab

Share capital and reserves (Tables)	12 Months Ended
	Dec. 31, 2021
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 (2020: 6 pence) each are in the table below. Ordinary shares Treasury shares Total 2021 2020 2021 2020 2021 2020 At 1 January 178,801,593 154,498,887 4,791,703 4,864,656 183,593,296 159,363,543 Issue of treasury shares in exchange for warrants 283,389 — (283,389 ) — — — Issue of shares in exchange for warrants 4,758,206 8,229,753 — — 4,758,206 8,229,753 Issue of shares in equity fund raises — 16,000,000 — — — 16,000,000 Issue of treasury shares in exchange for warrants 4,208,314 — (4,208,314 ) — — — Issue of treasury shares for share options exercised 300,000 72,953 (300,000 ) (72,953 ) — — Issue of shares in consideration of Chiasma acquisition 127,740,695 — — — 127,740,695 — Issue of shares for share options exercised and RSUs vesting 3,722,550 — — — 3,722,550 — At December 31 319,814,747 178,801,593 — 4,791,703 319,814,747 183,593,296

Deferred tax liability (Tables)

Deferred tax liability (Tables)	12 Months Ended
	Dec. 31, 2021
Deferred tax liability [Abstract]
Deferred tax liability	Total US$’000 At January 1, 2020 7,147 Net movement during the year (535 ) At December 31, 2020 6,612 Net movement during the year 11,160 At December 31, 2021 17,772

Long term loan (Tables)

Long term loan (Tables)	12 Months Ended
	Dec. 31, 2021
Long term loan [Abstract]
Long term loan and interest	December 31, 2021 2020 US$’000 US$’000 Long term loan principal 93,988 88,037 Unamortized debt issuance costs (593 ) (735 ) Long term loan 93,395 87,302
Changes in long term loans from financing activities	There were no events of default or breaches of the covenants occurring for the year ended December 31, 2021 (December 31, 2020: no events). Total US$’000 Changes in long term loans from financing activities: At January 1, 2021 88,741 Cash-flows Proceeds from loans and borrowings — Acquired loans and borrowings 116,629 Repayment of loans and borrowings (116,629 ) Liability related Paid in kind interest 5,947 Amortization of debt costs 146 Change in accrued interest 97 At December 31, 2021 94,931

Convertible notes (Tables)

Convertible notes (Tables)	12 Months Ended
	Dec. 31, 2021
Convertible notes [Abstract]
Convertible notes	Total US$’000 At January 1, 2020 96,856 Accreted interest 4,230 At December 31, 2020 101,086 Accreted interest 4,702 At December 31, 2021 105,788

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other payables [Abstract]
Trade and other payables	December 31, 2021 2020 US$’000 US$’000 Trade payables 41,057 23,595 Accrued expenses 107,194 65,705 Social security costs and other taxes 1,483 936 Trade and other payables 149,734 90,236

Provisions and other liabilit_2

Provisions and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Provisions and other liabilities [Abstract]
Provisions and other liabilities	December 31, 2021 2020 US$’000 US$’000 Non-current liabilities Provisions and other liabilities — 21,382 Leases due greater than 1 year 4,049 4,569 4,049 25,951 Current liabilities Provisions and other liabilities 6,000 9,976 Leases due less than 1 year 1,545 963 7,545 10,939 Total provisions and other liabilities 11,594 36,890
Changes in lease liabilities from financing activities	2021 2020 US$’000 US$’000 Changes in lease liabilities from financing activities: At January 1 5,532 1,624 Adoption of IFRS 16 — — Cash-flows Payment of leases (1,215 ) (1,119 ) Non-cash Acquired lease assets — — New leases 1,077 4,420 Interest expense 558 335 Foreign exchange movement (358 ) 272 At December 31 5,594 5,532

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Related party transactions [Abstract]
Key management compensation	Compensation for the years ended December 31, 2021, and December 31, 2020, of these personnel is detailed below: December 31, 2021 2020 US$’000 US$’000 Short-term employee benefits 1,912 1,848 Performance related bonus 1,106 1,122 Post-employment benefits 120 119 Share-based compensation benefits 3,713 3,079 Total compensation 6,851 6,168
Shares purchased by directors	The following ordinary shares were purchased by directors of the Company. Director Number Date Joseph Wiley 16,000 March 2022 George P. Hampton, Jr. 100,000 March 2022 Stephen T. Wills 37,500 March 2022 Dr. Alain H. Munoz 22,500 March 2022 Dr. Patrick V.J.J. Vink 25,000 March 2022 Raymond T. Stafford 50,000 March 2022 Raymond T. Stafford 250,000 November 2021 Raymond T. Stafford 300,100 March 2021

Fair value measurement and fi_2

Fair value measurement and financial risk management (Tables)	12 Months Ended
	Dec. 31, 2021
Fair value measurement and financial risk management [Abstract]
Categories of financial instruments	Categories of financial instruments December 31, 2021 2020 US$’000 US$’000 Financial assets (all at amortized cost): Cash and cash equivalents 113,032 118,798 Trade receivables 34,263 33,057 Total financial assets 147,295 151,855 Financial liabilities: At amortized cost Trade payables and accrued expenses 148,251 89,300 Lease liabilities 5,594 5,532 Other liabilities — 25,358 Convertible notes 105,788 101,086 Long term loan 93,395 87,302 Contingent value rights 19,892 61,417 At fair value Contingent consideration 61,221 86,906 Total financial liabilities 434,141 456,901 Net (286,846 ) (305,046 )
Maturity profile of financial liabilities	The following table shows the maturity profile of financial liabilities of the Group: December 31, 2021 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 149,734 149,734 149,734 — — — — 149,734 Lease liabilities 5,594 7,882 757 757 885 2,556 2,927 7,882 Long term loan 93,395 130,776 3,097 3,252 6,778 117,649 — 130,776 Convertible notes 105,788 146,875 3,125 3,125 6,250 134,375 — 146,875 Contingent consideration and contingent value rights* 81,113 80,355 17,043 — — 63,312 — 80,355 435,624 515,622 173,756 7,134 13,913 317,892 2,927 515,622 * 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, 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.

Investment in subsidiaries (Tab

Investment in subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2021
Investment in subsidiaries [Abstract]
List of subsidiary companies and their registered offices	List of subsidiary companies: Subsidiary Ownership Activities Company number Incorporation 2021 % holding 2020 % holding Amryt Pharma Holdings Limited Direct Holding company and management services 5316808 UK 100 100 Amryt Pharmaceuticals Designated Activity Company 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 S.L. Indirect Management services B67130567 Spain 100 100 Amryt GmbH 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 Cala Medical Limited Indirect Pharmaceuticals R&D 598486 Ireland 100 100 Amryt Distribution Limited Indirect Dormant 667507 Ireland 100 100 Amryt Pharmaceuticals Inc. Indirect Product Sales Management services 3922075 USA 100 100 Amryt Endo, Inc. (formerly Chiasma, Inc.) Indirect Product Sales Management services 3380352 USA 100 — Chiasma Securities Corp Indirect Holding company 001194998 USA 100 — Chiasma (Israel) Limited Indirect Management services 513104026 Israel 100 — Aegerion International Limited Indirect Holding company 52048 Bermuda 100 100 Aegerion Pharmaceuticals Holdings, Inc. Indirect Holding company 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. Indirect Management services R048196625 Colombia 100 100 Amryt Brasil Comercio E Importacao De Medicamentos LTDA (formerly Aegerion Brasil Comercio E Importacao De Medicamentos LTDA) Indirect Management services 3522602510-1 Brazil 100 100 Aegerion Pharmaceuticals Limited Indirect Management services 46134 Bermuda 100 100 Aegerion Pharmaceuticals Limited Indirect Management services 8114919 UK 100 100 Amryt Pharmaceuticals SAS Indirect Management services 534 195 59900012 France 100 100 Aegerion Pharmaceuticals Srl Indirect Management services 1166250 Italy 100 100 Amryt Pharma GmbH Indirect Management services HRB 95895 Germany 100 100 Amryt Turkey İlaç Ticaret Limited Şirketi (formerly 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 List of registered offices: Company Registered Office Address Amryt Pharma Holdings Limited C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU Amryt Pharmaceuticals Designated Activity Company 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 C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU Amryt Pharma Italy SRL Milano (MI)-Via Dell'Annunciata 23/4 Amryt Pharma Spain S.L. Barcelona, calle Diputacio, number 260 Amryt GmbH Streiflingsweg 11, 75223 Niefern-Öschelbronn SomPharmaceuticals SA Bahnofstrasse 21, 6300 Zug Cala Medical Limited 45 Mespil road, Dublin 4 Amryt Distribution Limited 45 Mespil road, Dublin 4 Amryt Pharmaceuticals Inc. 2711 Centerville Road, Suite 400, City of Wilmington, County of New Castle, Delaware 19808 Amryt Endo Inc. (formerly Chiasma, Inc.) 1209 Orange Street, Wilmington, New Castle County, Delaware 19801 Chiasma Securities Corp 155 Federal Street, Suite 700, Boston, MA 02110 Chiasma (Israel) Limited 5 Golda Meir Street, Nes Ziona 7403649 Israel Aegerion International Limited Clarendon House, 2 Church Street, Hamilton, HM11 Aegerion Pharmaceuticals Holdings, Inc. 2711 Centerville Road, Suite 400, City of Wilmington, County of New Castle, Delaware 19808 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. CR 12 89 33 P 5, Bogota DC, Bogota 110111 Amryt Brasil Comercio E Importacao De Medicamentos LTDA (formerly Aegerion Brasil Comercio E Importacao De Medicamentos LTDA) Rua Joseefina, 200-Guarulhos City, Sao Paulo Aegerion Pharmaceuticals Limited 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 235, Avenue Le Jour se Leve, Boulogne-Billancourt, 92 100 Aegerion Pharmaceuticals Srl. Viale Abruzzi n. 94, Milano, 20131 Amryt Pharma GmbH Streiflingsweg 4, 75223 NiefernÖschelbronn, Germany. Amryt Turkey İlaç Ticaret Limited Şirketi (formerly 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

General information (Details)

General information (Details)	Apr. 22, 2022SiteCountry	Aug. 31, 2021Product
General entity information [Abstract]
Number of on-market commercial products		3
Number of orphan disease products		3
Subsequent Event [Member]
General entity information [Abstract]
Number of days for the application to be applied	67 days
Number of sites in which phase 3 trial conducted in patients | Site	58
Number of countries in which phase 3 trial conducted in patients | Country	28

Accounting policies, Basis of g

Accounting policies, Basis of going concern (Details)	Apr. 22, 2022
Subsequent Event [Member]
Basis of going concern [Abstract]
Number of days for the application to be applied	67 days

Accounting policies, Major exch

Accounting policies, Major exchange rates of currencies (Details)	12 Months Ended
	Dec. 31, 2021$ / €	Dec. 31, 2021$ / £$ / €	Dec. 31, 2021$ / €$ / ₪	Dec. 31, 2021$ / €$ / kr	Dec. 31, 2021$ / €$ / kr	Dec. 31, 2020$ / €	Dec. 31, 2020$ / £$ / €	Dec. 31, 2020$ / €$ / ₪	Dec. 31, 2020$ / €$ / kr	Dec. 31, 2020$ / €$ / kr	Dec. 31, 2019$ / €	Dec. 31, 2019$ / £$ / €	Dec. 31, 2019$ / ₪$ / €	Dec. 31, 2019$ / kr$ / €	Dec. 31, 2019$ / kr$ / €	Dec. 31, 2021$ / £	Dec. 31, 2021$ / ₪	Dec. 31, 2021$ / kr	Dec. 31, 2021$ / kr	Dec. 31, 2020$ / £	Dec. 31, 2020$ / ₪	Dec. 31, 2020$ / kr	Dec. 31, 2020$ / kr	Dec. 31, 2019$ / £	Dec. 31, 2019$ / ₪	Dec. 31, 2019$ / kr	Dec. 31, 2019$ / kr
Exchange rates [Abstract]
Average	0.8454	0.7271	3.2322	8.5975	6.2875	0.8777	0.7799	3.4351	9.4206	6.5432	0.8932	0.7836	3.5646	8.7976	6.6690
Closing	0.8830	0.8830	0.8830	0.8830	0.8830	0.8141	0.8141	0.8141	0.8141	0.8141	0.8929	0.8929	0.8929	0.8929	0.8929	0.7413	3.1115	8.8074	6.5664	0.7365	3.2148	8.5671	6.0570	0.7624	3.4609	8.8046	6.6698

Accounting policies, Summary (D

Accounting policies, Summary (Details)	Dec. 31, 2021Milestone
AP101 [Member]
Valuation of contingent value rights [Abstract]
Number of milestones	2

Accounting policies, Estimated

Accounting policies, Estimated useful lives of property, plant and equipment (Details)	12 Months Ended
	Dec. 31, 2021
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, 2021
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

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	$ 222,543	$ 182,607	$ 58,124
Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	141,242	106,872	25,088
Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	73,867	74,750	32,260
Mycapssa [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	6,407	0	0
Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	1,027	985	776
U.S. [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	109,524	97,885	25,560
U.S. [Member] | Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	70,216	60,568	14,944
U.S. [Member] | Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	32,901	37,317	10,616
U.S. [Member] | Mycapssa [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	6,407	0	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	81,136	59,401	27,704
EMEA [Member] | Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	51,769	32,494	8,048
EMEA [Member] | Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	28,601	26,144	18,985
EMEA [Member] | Mycapssa [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	0	0	0
EMEA [Member] | Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	766	763	671
Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	31,883	25,321	4,860
Other [Member] | Metreleptin [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	19,257	13,810	2,096
Other [Member] | Lomitapide [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	12,365	11,289	2,659
Other [Member] | Mycapssa [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	0	0	0
Other [Member] | Other [Member]
Summary of Revenues from External Customers by Product and Geographic Region [Abstract]
Revenue	$ 261	$ 222	$ 105

Segment information (Details)

Segment information (Details)	12 Months Ended
	Dec. 31, 2021ProductSegment	Dec. 31, 2020	Dec. 31, 2019
Operating Segment [Abstract]
Number of segments | Segment	1
Customer One [Member]
Major Customers [Abstract]
Percentage of revenue	46.00%	54.00%	44.00%
Percentage of accounts receivable	36.00%	42.00%
Commercial Products [Member]
Operating Segment [Abstract]
Number of products	3
Development Products [Member]
Operating Segment [Abstract]
Number of products	3

Cost of sales (Details)

Cost of sales (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cost of sales [Abstract]
Cost of product sales	$ 22,029,000	$ 21,796,000	$ 11,384,000
Write-down of inventories (see Note 15)	5,688,000	4,058,000	0
Reversal of write-down of inventories (see Note 15)	(932,000)	0	0
Amortization of acquired intangibles (see Note 12)	48,944,000	42,966,000	11,457,000
Amortization of inventory fair value step-up (see Note 15)	4,417,000	27,617,000	7,473,000
Royalty expenses	25,973,000	22,592,000	8,419,000
Total cost of sales	$ 106,119,000	$ 119,029,000	$ 38,733,000

Share based payments, Share-bas

Share based payments, Share-based Compensation Plans (Details)	Jul. 10, 2019	Dec. 31, 2021shares	Dec. 31, 2020shares	Dec. 31, 2019shares
Stock Options [Abstract]
Granted (in shares)		7,261,725	1,320,000
Termination term		90 days
Bottom of Range [Member]
Stock Options [Abstract]
Option term		seven years
Top of Range [Member]
Stock Options [Abstract]
Option term		ten years
Amryt Equity Incentive Plan [Member]
Stock Options [Abstract]
Share consolidation ratio	0.166667
Granted (in shares)		11,337,459	4,432,000	11,330,641
Chiasma Stock Option and Incentive Plan [Member]
Stock Options [Abstract]
Granted (in shares)		0	0	0

Share based payments, Number an

Share based payments, Number and Weighted Average Exercise Price of Share Options Per ordinary share granted under Amryt's Equity Incentive Plan and Chiasma Stock Option and Incentive Plan (Details)	12 Months Ended
	Dec. 31, 2021shares£ / shares	Dec. 31, 2020shares£ / shares	Dec. 31, 2019shares£ / shares	Dec. 31, 2018shares£ / shares
Number of Options [Abstract]
Granted (in shares)	7,261,725	1,320,000
Share Options [Member]
Number of Options [Abstract]
Granted (in shares)	11,337,459	4,432,000	11,330,641	0
Weighted Average Exercise Price [Abstract]
Granted (in sterling per share) | £ / shares	£ 1.91	£ 1.4476	£ 1.17
Amryt Equity Incentive Plan [Member]
Number of Options [Abstract]
Balance, pre share consolidation (in shares)			19,505,130
Balance beginning restated (in shares)	18,753,648	14,481,720	3,250,855
Granted (in shares)	11,337,459	4,432,000	11,330,641
Lapsed (in shares)		(87,119)	(99,776)
Transferred to Amryt on acquisition (in shares)	0
Forfeited (in shares)	(1,288,165)
Exercised (in shares)	(300,000)	(72,953)	0
Balance ending (in shares)	28,502,942	18,753,648	14,481,720	3,250,855
Exercisable (in shares)	9,347,338	5,866,152	2,468,310
Weighted Average Exercise Price [Abstract]
Balance, pre share consolidation (in sterling per share) | £ / shares			£ 19.2
Balance beginning restated (in sterling per share) | £ / shares	£ 122.79	£ 116	115.20
Granted (in sterling per share) | £ / shares	190.88	144.76	117.01
Lapsed (in dollars per share) | £ / shares		113.42	197.66
Transferred to Amryt on acquisition (in sterling per share) | £ / shares	0
Forfeited (in sterling per share) | £ / shares	174.97
Exercised (in dollars per share) | £ / shares	93	120.72	0
Balance ending (in sterling per share) | £ / shares	147.83	122.79	116	£ 115.20
Exercisable (in sterling per share) | £ / shares	£ 118.87	£ 114.24	£ 109.08
Chiasma Stock Option and Incentive Plan [Member]
Number of Options [Abstract]
Balance, pre share consolidation (in shares)			0
Balance beginning restated (in shares)	0	0	0
Granted (in shares)	0	0	0
Lapsed (in shares)		0	0
Transferred to Amryt on acquisition (in shares)	18,139,060
Forfeited (in shares)	(4,098,425)
Exercised (in shares)	(3,320,515)	0	0
Balance ending (in shares)	10,720,120	0	0	0
Exercisable (in shares)	8,005,390	0	0
Weighted Average Exercise Price [Abstract]
Balance, pre share consolidation (in sterling per share) | £ / shares			£ 0
Balance beginning restated (in sterling per share) | £ / shares	£ 0	£ 0	0
Granted (in sterling per share) | £ / shares	0	0	0
Lapsed (in dollars per share) | £ / shares		0	0
Transferred to Amryt on acquisition (in sterling per share) | £ / shares	189.07
Forfeited (in sterling per share) | £ / shares	226.22
Exercised (in dollars per share) | £ / shares	116.35	0	0
Balance ending (in sterling per share) | £ / shares	197.40	0	0	£ 0
Exercisable (in sterling per share) | £ / shares	£ 192.35	£ 0	£ 0

Share Based Payments, Equity In

Share Based Payments, Equity Instruments Granted (Details)	12 Months Ended
	Dec. 31, 2021GBP (£)shares£ / shares	Dec. 31, 2020GBP (£)shares£ / shares	Dec. 31, 2019GBP (£)shares£ / shares	Dec. 31, 2018shares£ / shares	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Stock Options [Abstract]
Share options granted (in shares) | shares	7,261,725	1,320,000
Share Options [Member]
Options and Warrant Pricing Model [Abstract]
Days to Expiration	2,555	2,555	2,555
Stock Options [Abstract]
Share options granted (in shares) | shares	11,337,459	4,432,000	11,330,641	0
Fair value of share options granted	£ 21,641,094	£ 6,416,000	£ 13,258,000		$ 29,818,000	$ 8,230,000	$ 16,919,000
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
Granted (in sterling per share)	£ 1.91	£ 1.4476	£ 1.17
Share Options [Member] | Bottom of Range [Member]
Options and Warrant Pricing Model [Abstract]
Volatility	32.00%	33.00%	27.00%
Risk free interest rate	0.77%	0.39%	0.38%
Share price at grant per ordinary share (in sterling per share)	£ 146.87	£ 123.5	£ 75.84
Share price at grant per ADS (in sterling per share)	£ 29.37	24.7	15.16
Stock Options [Abstract]
Exercise price of outstanding options (in sterling per share)		£ 0.76	£ 0.76	£ 0.93
Share Options [Member] | Top of Range [Member]
Options and Warrant Pricing Model [Abstract]
Volatility	49.00%	37.00%	48.00%
Risk free interest rate	1.33%	0.46%	0.83%
Share price at grant per ordinary share (in sterling per share)	£ 201.2	£ 178.9	£ 121.5
Share price at grant per ADS (in sterling per share)	£ 40.2	35.78	24.3
Stock Options [Abstract]
Exercise price of outstanding options (in sterling per share)		£ 1.79	£ 1.50	£ 2.88
Amryt Equity Incentive Plan [Member]
Stock Options [Abstract]
Share options granted (in shares) | shares	11,337,459	4,432,000	11,330,641
Weighted remaining contractual life of options outstanding	5 years 5 months 1 day
Granted (in sterling per share)	£ 190.88	£ 144.76	£ 117.01
Weighted remaining contractual life of outstanding	1 year 10 months 24 days
Amryt Equity Incentive Plan [Member] | Bottom of Range [Member]
Stock Options [Abstract]
Exercise price of outstanding options (in sterling per share)	£ 0.76
Amryt Equity Incentive Plan [Member] | Top of Range [Member]
Stock Options [Abstract]
Exercise price of outstanding options (in sterling per share)	£ 2.012
Chiasma Stock Option and Incentive Plan [Member]
Stock Options [Abstract]
Share options granted (in shares) | shares	0	0	0
Weighted remaining contractual life of options outstanding	4 years 4 months 6 days
Granted (in sterling per share)	£ 0	£ 0	£ 0
Chiasma Stock Option and Incentive Plan [Member] | Bottom of Range [Member]
Stock Options [Abstract]
Exercise price of outstanding options (in sterling per share)	0.54
Chiasma Stock Option and Incentive Plan [Member] | Top of Range [Member]
Stock Options [Abstract]
Exercise price of outstanding options (in sterling per share)	£ 7.41
Warrants [Member]
Stock Options [Abstract]
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)		£ 1.44	£ 1.44	£ 1.44
Restricted Stock Units [Member]
Stock Options [Abstract]
Weighted remaining contractual life of outstanding	1 year 10 months 24 days

Share based payments, Restricte

Share based payments, Restricted Share Units (Details)	12 Months Ended
	Dec. 31, 2021USD ($)shares$ / shares	Dec. 31, 2020shares$ / shares
Amryt Equity Incentive Plan [Member]
Restricted Share Units [Abstract]
Fair value of units granted | $	$ 1,636,000
Weighted remaining contractual life of outstanding	1 year 10 months 24 days
Number of Units [Abstract]
Balance beginning restated (in shares)	1,549,910	0
Granted (in shares)	625,205	1,556,960
Transferred to Amryt on acquisition (in shares)	0
Lapsed (in shares)	(243,505)	(7,050)
Exercised/Vested (in shares)	(362,855)	0
Balance ending (in shares)	1,568,755	1,549,910
Weighted Average Exercise Price of Units [Abstract]
Balance beginning restated (in sterling per share) | $ / shares	$ 2.34	$ 0
Granted (in sterling per share) | $ / shares	2.62	2.34
Transferred to Amryt on acquisition (in sterling per share) | $ / shares	0
Lapsed (in sterling per share) | $ / shares	2.35	2.32
Exercised/Vested (in sterling per share) | $ / shares	2.34	0
Balance ending (in sterling per share) | $ / shares	$ 2.44	$ 2.34
Chiasma Stock Option and Incentive Plan [Member]
Number of Units [Abstract]
Balance beginning restated (in shares)	0	0
Granted (in shares)	0	0
Transferred to Amryt on acquisition (in shares)	202,145
Lapsed (in shares)	(56,405)	0
Exercised/Vested (in shares)	(39,180)	0
Balance ending (in shares)	106,560	0
Weighted Average Exercise Price of Units [Abstract]
Balance beginning restated (in sterling per share) | $ / shares	$ 0	$ 0
Granted (in sterling per share) | $ / shares	0	0
Transferred to Amryt on acquisition (in sterling per share) | $ / shares	2.75
Lapsed (in sterling per share) | $ / shares	2.75	0
Exercised/Vested (in sterling per share) | $ / shares	2.75	0
Balance ending (in sterling per share) | $ / shares	$ 2.75	$ 0
Chiasma Stock Option and Incentive Plan [Member] | Bottom of Range [Member]
Number of Units [Abstract]
Balance ending (in shares)	106,560

Share based payments, Warrants

Share based payments, Warrants (Details)	Apr. 30, 2021shares	Nov. 14, 2019shares	Mar. 31, 2021shares£ / shares	Dec. 31, 2021shares£ / shares	Dec. 31, 2020shares£ / shares	Dec. 31, 2019shares£ / shares	Dec. 31, 2018shares£ / shares	Aug. 31, 2021shares£ / shares
Warrants [Abstract]
Number of ordinary shares each warrant holder entitles to subscribe (in shares)				1
Warrants [Member]
Warrants [Abstract]
Outstanding (in shares)				0	9,312,062	17,541,815	3,818,325
Ordinary shares issue price (in sterling per share) | £ / shares								£ 0.06
Number of other equity instruments issued in connection with the admission to the AIM in share-based payment arrangement (in shares)					345,542
Number of ordinary shares each warrant holder entitles to subscribe (in shares)				1
Exercised (in shares)			283,389	9,249,909	8,229,753	1,645,105
Lapsed (in shares)	(62,153)			(62,153)	0	(3,472,783)
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 option outstanding (in sterling per share) | £ / shares					£ 1.44	£ 1.44	£ 1.44
Share consolidation ratio						0.166667
Number of Units [Abstract]
Balance, pre share consolidation (in shares)						22,909,950
Balance beginning restated (in shares)			9,312,062	9,312,062	17,541,815	3,818,325
Granted (in shares)				0	0	18,841,378
Lapsed (in shares)	(62,153)			(62,153)	0	(3,472,783)
Exercised (in shares)			(283,389)	(9,249,909)	(8,229,753)	(1,645,105)
Balance ending (in shares)				0	9,312,062	17,541,815	3,818,325
Exercisable (in shares)					9,312,062	17,541,815
Weighted Average Exercise Price of Units [Abstract]
Beginning pre share consolidation (in sterling per share) | £ / shares						£ 24
Balance beginning restated (in sterling per share) | £ / shares			£ 0.05	£ 0.05	£ 0.03	144
Granted (in sterling per share) | £ / shares				0	0	0
Lapsed (in sterling per share) | £ / shares				1.44	0	144
Exercised (in sterling per share) | £ / shares				0.05	0	0
Balance ending (in sterling per share) | £ / shares				£ 0	0.05	0.03	£ 144
Exercisable (in sterling per share) | £ / shares					£ 0.05	£ 0.03
Zero Cost Warrants [Member]
Warrants [Abstract]
Outstanding (in shares)								8,966,520
Number of ordinary shares each warrant holder entitles to subscribe (in shares)		1

Share based payments, Share Opt

Share based payments, Share Options and Restricted Share Units (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Value of Share Options Charged to Consolidated Statement of Comprehensive Loss [Abstract]
Total share option expense	$ 8,341	$ 4,729	$ 841
Share Options [Member]
Value of Share Options Charged to Consolidated Statement of Comprehensive Loss [Abstract]
Total share option expense	6,531	4,134	841
Restricted Stock Units [Member]
Value of Share Options Charged to Consolidated Statement of Comprehensive Loss [Abstract]
Total share option expense	$ 1,810	$ 595	$ 0

Business combinations and ass_3

Business combinations and asset acquisitions, Acquisition of Chiasma (Details)	Aug. 05, 2021USD ($)shares	Aug. 31, 2021Product$ / sharesshares	Dec. 31, 2021USD ($)	Dec. 31, 2021USD ($)	May 05, 2021shares
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Number of on-market commercial products | Product		3
Goodwill expected to be deductible for tax purposes	$ 0
Chiasma, Inc [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Exchanges ratio for ADS					0.396
Number of shares represented by one ADS (in shares) | shares					5
Repayment of long term debt	116,629,000
Revenue			$ 6,407,000
Trading loss			$ (22,602,000)
Revenue if combination occurred at beginning of period				$ 228,554,000
Trading loss if combination occurred at beginning of period				(82,532,000)
Acquisition and restructuring related costs incurred				$ 16,947,000
Non-current assets [Abstract]
Intangible Assets	215,000,000
Property, plant and equipment	950,000
Other non-current assets	866,000
Total non-current assets	216,816,000
Current assets [Abstract]
Trade and other receivables	7,180,000
Inventories	65,907,000
Cash and cash equivalents, including restricted cash	107,942,000
Total current assets	181,029,000
Total assets	397,845,000
Non-current liabilities [Abstract]
Deferred tax liability	21,478,000
Total non-current liabilities	21,478,000
Current liabilities [Abstract]
Trade and other payable	144,482,000
Total current liabilities	144,482,000
Total liabilities	165,960,000
Total identifiable net assets at fair value	231,885,000
Goodwill arising on acquisition	38,608,000
Consideration	270,493,000
Consideration [Abstract]
Issue of fully paid up ordinary shares	260,336,000
Chiasma equity awards recognized as consideration transferred upon the acquisition of Chiasma	10,157,000
Total consideration	$ 270,493,000
Chiasma, Inc [Member] | American Depositary Shares [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Stock issued to former shareholder in the form of ADS (in shares) | shares		25,548,139
Share price (in dollars per share) | $ / shares		$ 10.19
Chiasma, Inc [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) | shares	127,733,680
Additional shares issued (in shares) | shares		7,015

Business combinations and ass_4

Business combinations and asset acquisitions, Acquisition of Aegerion Pharmaceuticals (Details) - USD ($)	Sep. 24, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2020	Jul. 31, 2020	Dec. 19, 2019
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)							1,645,105
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
Ordinary Shares [Member]
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract]
Shares issued (in shares)		319,814,747	183,593,296
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
Business acquisition purchase price, fair value	$ 152,615,000
Acquisition and restructuring related costs incurred		$ 0	$ 1,017,000	$ 13,038,000
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	0
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

Business combinations and ass_5

Business combinations and asset acquisitions, Contingent value rights (Details)	Sep. 24, 2019USD ($)Milestone	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Contingent value rights [Abstract]
Revenue targets		$ 222,543,000	$ 182,607,000	$ 58,124,000
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

Business combinations and ass_6

Business combinations and asset acquisitions, Measurement of CVRs (Details)	12 Months Ended
	Dec. 31, 2021USD ($)SiteCountry	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Measurement of CVRs [Abstract]
Non-cash contingent value rights gain / (loss)	$ (41,525,000)	$ 12,004,000	$ 1,511,000
Aegerion Pharmaceuticals [Member]
Measurement of CVRs [Abstract]
Carrying value of CVRs	$ 19,892,000	61,417,000
Number of days for the application to be applied	67 days
Number of sites in which phase 3 trial conducted in patients | Site	58
Number of countries in which phase 3 trial conducted in patients | Country	28
Non-cash contingent value rights gain / (loss)	$ 41,525,000	$ (12,004,000)	$ (1,511,000)
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%
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%
Aegerion Pharmaceuticals [Member] | FDA [Member]
Measurement of CVRs [Abstract]
Estimated percentage of approval	60.00%	89.00%
Aegerion Pharmaceuticals [Member] | EMA [Member]
Measurement of CVRs [Abstract]
Estimated percentage of approval	100.00%	89.00%

Business combinations and ass_7

Business combinations and asset acquisitions, Acquisition of Amryt GmbH (Details)	Apr. 18, 2016EUR (€)	Dec. 31, 2021USD ($)CountrySite	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Fair Value Measurement of Contingent Consideration [Abstract]
Estimated fair value of contingent consideration | $		$ 61,221,000	$ 86,906,000
Non-cash change in fair value of contingent consideration | $		$ (18,407,000)	27,827,000	$ 6,740,000
Amryt GmbH [Member]
Acquisition of Amryt AG [Abstract]
Milestone payment once net 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
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 | $		$ 61,221,000	$ 86,906,000
Number of days for the application to be applied		67 days
Number of sites in which phase 3 trial conducted in patients | Site		58
Number of countries in which phase 3 trial conducted in patients | Country		28
Discount rate used for calculation of fair value of contingent consideration		7.90%	14.40%
Non-cash change in fair value of contingent consideration | $		$ 18,407,000	$ (27,827,000)	$ (6,740,000)
Amryt GmbH [Member] | Bottom of Range [Member]
Acquisition of Amryt AG [Abstract]
Net ex-factory sales second threshold amount	€ 50,000,000
Net ex-factory sales third threshold amount	100,000,000
Amryt GmbH [Member] | FDA [Member]
Fair Value Measurement of Contingent Consideration [Abstract]
Estimated percentage of approval		60.00%	89.00%
Amryt GmbH [Member] | EMA [Member]
Acquisition of Amryt AG [Abstract]
Milestone payment on receipt of second marketing approval	€ 10,000,000
Fair Value Measurement of Contingent Consideration [Abstract]
Estimated percentage of approval		100.00%	89.00%

Operating loss for the year (De

Operating loss for the year (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating loss for the year [Abstract]
Audit fees payable to the Group's auditor and their associates	$ 893,000	$ 814,000	$ 443,000
Audit-related fees payable to the Group's auditor and their associates	92,000	44,000	168,000
Changes in inventory expensed (excluding fair value step-up)	26,783,000	25,854,000	11,384,000
Amortization of inventory fair value step-up	4,417,000	27,617,000	7,473,000
Research and development expenses	37,729,000	27,618,000	15,827,000
Grant income	(1,007,000)	(103,000)	0
Share based payments	8,341,000	4,729,000	841,000
Pension costs	1,763,000	1,284,000	769,000
Depreciation of property, plant and equipment	1,653,000	1,297,000	698,000
Amortization of intangible assets	49,091,000	43,168,000	11,583,000
Operating lease rentals	189,000	623,000	170,000
Foreign exchange loss/(gain)	$ 4,141,000	$ (2,699,000)	$ (3,750,000)

Employees, Aggregate employee r

Employees, Aggregate employee remuneration (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)Employee	Dec. 31, 2020USD ($)Employee	Dec. 31, 2019USD ($)Employee
Employees [Abstract]
Average number of employees | Employee	241	174	99
Employee remuneration [Abstract]
Wages and salaries	$ 46,983	$ 32,688	$ 17,268
Social security costs	4,225	3,431	2,037
Pension costs - employees	1,643	1,213	769
Directors' remuneration	3,138	2,158	2,555
Share based payments	8,341	4,729	841
Total employee costs	$ 64,330	$ 44,219	$ 23,470

Employees, Directors share opti

Employees, Directors share options (Details)	12 Months Ended
	Dec. 31, 2021shares£ / shares	Dec. 31, 2020shares£ / shares	Dec. 31, 2019shares£ / shares	Dec. 31, 2021shares$ / shares	Dec. 31, 2020shares$ / shares
Share options held by directors [Abstract]
Share options granted (in shares) | shares	7,261,725	1,320,000
Joseph Wiley [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	2,031,350			2,031,350
Exercise price per share (in sterling per share)				$ 2.804
Expiration Date	Mar. 7, 2028
Share options granted (in shares) | shares	2,031,350
Joseph Wiley [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	6,437,460	6,437,460	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	£ 0.0076
Expiration Date	Nov. 28, 2024	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	£ 1.2150
Expiration Date	Nov. 4, 2026	Nov. 4, 2026	Nov. 4, 2026
Raj Kannan [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	3,189,995			3,189,995
Share options granted (in shares) | shares	220,000
Raj Kannan [Member] | Chiasma, Inc [Member]
Share options held by directors [Abstract]
Share options granted (in shares) | shares	2,969,995
Raj Kannan [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Aug. 8, 2028
Raj Kannan [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 4.08
Expiration Date	Feb. 8, 2031
Dr. Roni Mamluk [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	1,380,380			1,380,380
Share options granted (in shares) | shares	220,000
Dr. Roni Mamluk [Member] | Chiasma, Inc [Member]
Share options held by directors [Abstract]
Share options granted (in shares) | shares	1,160,380
Dr. Roni Mamluk [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 0.68
Expiration Date	Nov. 14, 2024
Dr. Roni Mamluk [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 5.02
Expiration Date	Jun. 10, 2030
Raymond T. Stafford [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	330,000	220,000		330,000	220,000
Exercise price per share (in sterling per share)					$ 2.25
Expiration Date		Jul. 9, 2027
Share options granted (in shares) | shares	110,000	220,000
Raymond T. Stafford [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Jul. 9, 2027
Raymond T. Stafford [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.25
Expiration Date	Aug. 8, 2028
George P. Hampton, Jr. [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	330,000	220,000		330,000	220,000
Exercise price per share (in sterling per share)					$ 2.25
Expiration Date		Jul. 9, 2027
Share options granted (in shares) | shares	110,000	220,000
George P. Hampton, Jr. [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Jul. 9, 2027
George P. Hampton, Jr. [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.25
Expiration Date	Aug. 8, 2028
Dr. Alain H. Munoz [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	330,000	220,000		330,000	220,000
Exercise price per share (in sterling per share)					$ 2.25
Expiration Date		Jul. 9, 2027
Share options granted (in shares) | shares	110,000	220,000
Dr. Alain H. Munoz [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Jul. 9, 2027
Dr. Alain H. Munoz [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.25
Expiration Date	Aug. 8, 2028
Donald K. Stern [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	330,000	220,000		330,000	220,000
Exercise price per share (in sterling per share)					$ 2.25
Expiration Date		Jul. 9, 2027
Share options granted (in shares) | shares	110,000	220,000
Donald K. Stern [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Jul. 9, 2027
Donald K. Stern [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.25
Expiration Date	Aug. 8, 2028
Dr. Patrick V.J.J. Vink [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	330,000	220,000		330,000	220,000
Exercise price per share (in sterling per share)					$ 2.25
Expiration Date		Jul. 9, 2027
Share options granted (in shares) | shares	110,000	220,000
Dr. Patrick V.J.J. Vink [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Jul. 9, 2027
Dr. Patrick V.J.J. Vink [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.25
Expiration Date	Aug. 8, 2028
Stephen T. Wills [Member]
Share options held by directors [Abstract]
Number (in shares) | shares	330,000	220,000		330,000	220,000
Exercise price per share (in sterling per share)					$ 2.25
Expiration Date		Jul. 9, 2027
Share options granted (in shares) | shares	110,000	220,000
Stephen T. Wills [Member] | Bottom of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.04
Expiration Date	Jul. 9, 2027
Stephen T. Wills [Member] | Top of Range [Member]
Share options held by directors [Abstract]
Exercise price per share (in sterling per share)				$ 2.25
Expiration Date	Aug. 8, 2028

Net finance expense - other (De

Net finance expense - other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net finance expense - other [Abstract]
Interest on loans	$ 22,902	$ 22,003	$ 8,464
Interest on lease liabilities	558	335	17
Charges and fees paid	310	17	120
Interest received	(5)	(87)	(92)
Foreign exchange loss/(gain)	4,141	(2,699)	(3,750)
Total	$ 27,906	$ 19,569	$ 4,759

Tax credit on loss on ordinar_3

Tax credit on loss on ordinary activities, Reconciliation of expected tax benefit/loss before tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loss Before Tax to Actual Tax Credit [Abstract]
Loss before tax	$ (6,562,000)	$ (105,859,000)	$ (63,493,000)
Tax credit at Irish corporation tax rate of 12.5%	(820,000)	(13,232,000)	(7,937,000)
Effect of [Abstract]
Movement in unrecognized deferred tax assets	(4,418,000)	3,624,000	3,831,000
Permanent differences	(1,949,000)	11,260,000	6,474,000
Differences in overseas taxation rates	(375,000)	(2,984,000)	(2,863,000)
Total tax credit on loss on ordinary activities	$ (7,562,000)	$ (1,332,000)	$ (495,000)
Irish [Member]
Tax rate [Abstract]
Tax rate	12.50%

Tax credit on loss on ordinar_4

Tax credit on loss on ordinary activities, Unutilized net operating losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Unutilized Net Operating Losses [Abstract]
Deferred tax asset on tax losses	$ 62,395,001	$ 38,244,000	$ 25,859,000
Number of years losses can be carried forward	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	$ 332,169,000	214,901,000
Unused Tax Losses [Member] | Ireland [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	119,854,000	108,677,000
Unused Tax Losses [Member] | United States [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	182,875,000	35,043,000
Unused Tax Losses [Member] | Germany [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	26,427,000	28,288,000
Unused Tax Losses [Member] | United Kingdom [Member]
Unutilized Net Operating Losses [Abstract]
Net operating losses	$ 3,034,000	$ 42,893,000

Earnings_(loss) per share - b_3

Earnings/(loss) per share - basic and diluted, Issued share capital - ordinary shares (Details) - £ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Number of shares [Abstract]
Number of shares (in shares)	319,814,747	183,593,296	159,363,543
Weighted average shares (in shares)	235,852,023	158,591,356	75,871,562
Ordinary Shares [Member]
Number of shares [Abstract]
Ordinary shares issue price (in sterling per share)	£ 0.06
Number of shares (in shares)	319,814,747	178,801,593	154,498,887
Weighted average shares (in shares)	235,852,023	158,591,356	75,871,562

Earnings_(loss) per share - b_4

Earnings/(loss) per share - basic and diluted, Calculation of Loss per share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings/(loss) per share - basic and diluted [Abstract]
Profit/(loss) after tax attributable to equity holders of the Company	$ 1,000	$ (104,527)	$ (62,998)
Weighted average number of ordinary shares in issue (in shares)	235,852,023	158,591,356	75,871,562
Fully diluted average number of ordinary shares in issue (in shares)	246,981,405	158,591,356	75,871,562
Basic earnings/(loss) per share (in dollars per share)	$ 0	$ (0.66)	$ (0.83)
Diluted earnings/(loss) per share (in dollars per share)	$ 0	$ (0.66)	$ (0.83)

Earnings_(loss) per share - b_5

Earnings/(loss) per share - basic and diluted (Details) - shares	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings/(loss) per share - basic and diluted [Abstract]
Number of share options, RSUs and warrants outstanding (in shares)	40,898,377	29,615,620	32,023,535

Intangible assets and goodwill,

Intangible assets and goodwill, Detailed information about intangible assets and goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Intangible assets [Abstract]
Other intangible assets, beginning of period	$ 305,369
Other intangible assets, ending of period	467,359	$ 305,369
Goodwill [Abstract]
Goodwill	19,131
Goodwill	56,688	19,131
Cost [Member]
Goodwill [Abstract]
Goodwill	19,131	19,131
Additions	0	0
Acquired assets	38,608	0
Disposal		0
Other movements	(1,051)
Foreign exchange movement	0	0
Goodwill	56,688	19,131
Developed Technology [Member] | Metreleptin [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	141,257
Other intangible assets, ending of period	113,829	141,257
Developed Technology [Member] | Metreleptin [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	176,000	176,000
Additions	0	0
Acquired assets	0	0
Other movements	0
Disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	176,000	176,000
Developed Technology [Member] | Metreleptin [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period	34,743	7,314
Amortization, charge	27,428	27,429
Accumulated amortization on disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	62,171	34,743
Developed Technology [Member] | Lomitapide [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	103,320
Other intangible assets, ending of period	87,783	103,320
Developed Technology [Member] | Lomitapide [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	123,000	123,000
Additions	0	0
Acquired assets	0	0
Other movements	0
Disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	123,000	123,000
Developed Technology [Member] | Lomitapide [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period	19,680	4,143
Amortization, charge	15,537	15,537
Accumulated amortization on disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	35,217	19,680
Developed Technology [Member] | Mycapssa [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	0
Other intangible assets, ending of period	209,021	0
Developed Technology [Member] | Mycapssa [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	0	0
Additions	0	0
Acquired assets	215,000	0
Other movements	0
Disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	215,000	0
Developed Technology [Member] | Mycapssa [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period	0	0
Amortization, charge	5,979	0
Accumulated amortization on disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	5,979	0
In Process R&D [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	60,128
Other intangible assets, ending of period	55,437	60,128
In Process R&D [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	60,128	54,261
Additions	0	0
Acquired assets	0	591
Other movements	0
Disposals		0
Foreign exchange movement	(4,691)	5,276
Other intangible assets, ending of period	55,437	60,128
In Process R&D [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period	0	0
Amortization, charge	0	0
Accumulated amortization on disposals		0
Foreign exchange movement	0	0
Other intangible assets, ending of period	0	0
Total Intangible Assets [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	305,369
Other intangible assets, ending of period	467,359	305,369
Total Intangible Assets [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	359,994	353,962
Additions	847	372
Acquired assets	215,000	591
Other movements	0
Disposals		(246)
Foreign exchange movement	(4,752)	5,315
Other intangible assets, ending of period	571,089	359,994
Total Intangible Assets [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period	54,625	11,635
Amortization, charge	49,091	43,168
Accumulated amortization on disposals		(246)
Foreign exchange movement	14	68
Other intangible assets, ending of period	103,730	54,625
Other Intangible Assets [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	664
Other intangible assets, ending of period	1,289	664
Other Intangible Assets [Member] | Cost [Member]
Intangible assets [Abstract]
Other intangible assets, beginning of period	866	701
Additions	847	372
Acquired assets	0	0
Other movements	0
Disposals		(246)
Foreign exchange movement	(61)	39
Other intangible assets, ending of period	1,652	866
Other Intangible Assets [Member] | Accumulated Amortization [Member]
Accumulated amortization [Abstract]
Other intangible assets, beginning of period	202	178
Amortization, charge	147	202
Accumulated amortization on disposals		(246)
Foreign exchange movement	14	68
Other intangible assets, ending of period	$ 363	$ 202

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, 2021	Dec. 31, 2020
Estimated amortization expense for future period [Abstract]
Total intangible assets subject to amortization	$ 467,359	$ 305,369
Developed Technology [Member] | Metreleptin [Member]
Estimated amortization expense for future period [Abstract]
2022	27,429
2023	27,429
2024	27,429
2025	27,429
2026	4,113
Thereafter	0
Total intangible assets subject to amortization	$ 113,829	$ 141,257
Estimated economic lives	4 years 2 months 12 days	5 years 2 months 12 days
Developed Technology [Member] | Lomitapide [Member]
Estimated amortization expense for future period [Abstract]
2022	$ 15,537
2023	15,537
2024	15,537
2025	15,537
2026	15,537
Thereafter	10,098
Total intangible assets subject to amortization	$ 87,783	$ 103,320
Estimated economic lives	5 years 8 months 12 days	6 years 8 months 12 days
Developed Technology [Member] | Mycapssa [Member]
Estimated amortization expense for future period [Abstract]
2022	$ 14,828
2023	14,828
2024	14,828
2025	14,828
2026	14,828
Thereafter	134,881
Total intangible assets subject to amortization	$ 209,021	$ 0
Estimated economic lives	14 years 2 months 12 days

Intangible assets and goodwil_3

Intangible assets and goodwill, Summary (Details)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016EUR (€)	Aug. 05, 2021USD ($)
Additional information of in process research and development [Abstract]
In-process R&D costs recognized as intangible	$ 37,729,000	$ 27,618,000	$ 15,827,000
Aegerion Pharmaceuticals [Member]
Goodwill [Abstract]
Goodwill recognized at acquisition date			$ 18,080,000
Chiasma, Inc [Member]
Goodwill [Abstract]
Goodwill recognized at acquisition date						$ 38,608,000
Bottom of Range [Member] | Aegerion Pharmaceuticals [Member]
Impairment [Abstract]
Pre-tax discount rate	10.00%
Top of Range [Member] | Aegerion Pharmaceuticals [Member]
Impairment [Abstract]
Pre-tax discount rate	16.50%
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				$ 54,852,000	€ 48,453,000
Impairment [Member]
Impairment [Abstract]
Pre-tax discount rate	7.90%	14.40%
Variation percentage in assumed level of future growth in revenue	10.00%
Increase in percentage of discount rate that represents range of outcomes	4.00%
Revenue growth assumptions projection period	3 years
Discount rate	7.90%	14.40%
Impairment of goodwill	$ 0	$ 0
Impairment [Member] | Bottom of Range [Member]
Impairment [Abstract]
Goodwill and impairment average revenue growth rate	20.00%
Goodwill and impairment average cost growth rate	2.00%
Long-term growth rate	(10.00%)
Impairment [Member] | Top of Range [Member]
Impairment [Abstract]
Goodwill and impairment average revenue growth rate	46.00%
Goodwill and impairment average cost growth rate	59.00%
Long-term growth rate	(30.00%)

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	$ 7,574
Property, plant and equipment, end of period	7,416	$ 7,574
Property [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	56
Property, plant and equipment, end of period	43	56
Plant and Machinery [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	1,477
Property, plant and equipment, end of period	1,509	1,477
Office Equipment [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	1,110
Property, plant and equipment, end of period	1,114	1,110
Right-of-use Asset [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	4,931
Property, plant and equipment, end of period	4,750	4,931
Cost [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	9,971	4,362
Additions	1,158	5,923
Acquired Assets	950
Disposals	(397)	(750)
Foreign exchange movement	(559)	436
Property, plant and equipment, end of period	11,123	9,971
Cost [Member] | Property [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	459	383
Additions	0	38
Acquired Assets	0
Disposals	0	0
Foreign exchange movement	(37)	38
Property, plant and equipment, end of period	422	459
Cost [Member] | Plant and Machinery [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	2,052	1,432
Additions	250	527
Acquired Assets	0
Disposals	0	0
Foreign exchange movement	(100)	93
Property, plant and equipment, end of period	2,202	2,052
Cost [Member] | Office Equipment [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	1,278	547
Additions	479	938
Acquired Assets	302
Disposals	(397)	(372)
Foreign exchange movement	(33)	165
Property, plant and equipment, end of period	1,629	1,278
Cost [Member] | Right-of-use Asset [Member]
Property, Plant and Equipment [Abstract]
Property, plant and equipment, beginning of period	6,182	2,000
Additions	429	4,420
Acquired Assets	648
Disposals	0	(378)
Foreign exchange movement	(389)	140
Property, plant and equipment, end of period	6,870	6,182
Accumulated amortization [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period	2,397	1,326
Depreciation charge	1,652	1,297
Depreciation charge on disposals	(224)	(368)
Foreign exchange movement	(118)	142
Property, plant and equipment, end of period	3,707	2,397
Accumulated amortization [Member] | Property [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period	403	353
Depreciation charge	9	15
Depreciation charge on disposals	0	0
Foreign exchange movement	(33)	35
Property, plant and equipment, end of period	379	403
Accumulated amortization [Member] | Plant and Machinery [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period	575	404
Depreciation charge	151	134
Depreciation charge on disposals	0	0
Foreign exchange movement	(33)	37
Property, plant and equipment, end of period	693	575
Accumulated amortization [Member] | Office Equipment [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period	168	187
Depreciation charge	580	209
Depreciation charge on disposals	(224)	(239)
Foreign exchange movement	(9)	11
Property, plant and equipment, end of period	515	168
Accumulated amortization [Member] | Right-of-use Asset [Member]
Accumulated amortization [Abstract]
Property, plant and equipment, beginning of period	1,251	382
Depreciation charge	912	939
Depreciation charge on disposals	0	(129)
Foreign exchange movement	(43)	59
Property, plant and equipment, end of period	$ 2,120	$ 1,251

Trade and other receivables (De

Trade and other receivables (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2019	Dec. 31, 2020
Trade and other receivables [Abstract]
Trade receivables	$ 34,263,000		$ 33,057,000
Accrued income and other debtors	12,201,000		8,423,000
VAT recoverable	7,444,000		1,705,000
Trade and other receivables	53,908,000		$ 43,185,000
Trade receivables due greater than 120 days	$ 258,000	$ 1,186,000
Trade receivables threshold period	120 days	120 days
Impairment loss on trade and other receivable	$ 0	$ 0

Inventories (Details)

Inventories (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Aug. 05, 2021
Inventories [Abstract]
Raw materials	$ 36,850,000	$ 25,462,000
Work in progress	12,986,000	3,903,000
Finished goods	65,933,000	11,627,000
Inventories	115,769,000	40,992,000
Total inventories included in profit or loss as an expense	26,783,000	25,854,000	$ 11,384,000
Inventory Acquisition [Abstract]
Non-cash inventory	0	1,204,000
Write-down of inventories	5,688,000	4,058,000	0
Reversal of write-down of inventories	932,000	$ 0	$ 0
Chiasma, Inc [Member]
Inventory Acquisition [Abstract]
Net inventory acquired as part of the acquisition, net				$ 65,907,000
Non-saleable inventory acquired in connection with acquisition				$ 44,794,000
Non-cash step up at valuation of finished goods inventory	$ 41,581,000

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents if different from statement of financial position [Abstract]
Cash at bank available on demand	$ 112,771,000	$ 118,575,000	$ 65,197,000
Restricted cash	261,000	223,000	2,032,000
Total cash and cash equivalents	113,032,000	118,798,000	$ 67,229,000	$ 11,226,000
Credit Card Facility [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash	126,000	150,000
Lease Deposit [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash	85,000	0
Letter of Credit [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash	50,000	0
Third Party Distributor [Member]
Cash and cash equivalents if different from statement of financial position [Abstract]
Restricted cash	$ 0	$ 73,000

Share capital and reserves (Det

Share capital and reserves (Details)	Aug. 05, 2021USD ($)shares	Mar. 11, 2021shares	Sep. 22, 2020shares	Jul. 15, 2020shares	Nov. 06, 2019USD ($)	Apr. 30, 2021shares	Mar. 31, 2021shares	Dec. 31, 2020USD ($)shares	Oct. 31, 2020shares	Sep. 30, 2019USD ($)	Dec. 31, 2021USD ($)shares	Dec. 31, 2020£ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2021£ / shares	Dec. 19, 2019shares
Share capital and reserves information [Abstract]
Number of shares issued, beginning balance (in shares)											183,593,296	159,363,543
Issue of treasury shares in exchange for warrants (in shares)	0	0										0
Issue of shares in exchange for warrants (in shares)			4,229,753	4,000,000			583,389				4,758,206	8,229,753
Issue of shares in equity fund raises (in shares)											0	16,000,000
Issue of treasury shares for share options exercised (in shares)		300,000							72,953		0	0
Issue of shares in consideration of Chiasma Acquisition (in shares)	127,740,695
Issue of shares for share options exercised and RSUs vesting (in shares)											3,722,550	0
Number of shares issued, ending balance (in shares)								183,593,296			319,814,747	183,593,296	159,363,543
Number of ordinary shares issued (in shares)															1,645,105
Treasury shares (in shares)											0	4,791,703
Issuance of American Depository Shares (in shares)								16,000,000
Proceeds from private placement from American Depositary Shares | $								$ 40,000,000
Issuance of shares exercise of share options (in shares)											3,342,680
Issuance of shares exercise of RSUs vesting (in shares)											379,870
Warrant Reserve [Abstract]
Number of ordinary shares each warrant holder entitles to subscribe (in shares)											1
Number of warrants outstanding (in shares)											0
Share based payment reserve [Abstract]
Number of warrants lapsed (in shares)						62,153
Share based payment reserve recognized on acquisition | $											$ 10,157,000
Equity Component of Convertible Notes [Abstract]
Equity component of convertible debt | $											$ 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
Amryt Pharma Holdings Limited [Member]
Other Distributable Reserves [Abstract]
Holding percentage											100.00%	100.00%
Share Premium [Member]
Share based payment reserve [Abstract]
Share based payment reserve recognized on acquisition | $											$ 0
Other Distributable Reserves [Abstract]
Reduction in capital | $													$ (268,505,000)
Chiasma, Inc [Member]
Share capital and reserves information [Abstract]
Issue of shares in consideration of Chiasma Acquisition (in shares)											127,740,695	0
Share based payment reserve [Abstract]
Share based payment reserve recognized on acquisition | $	$ 10,157,000
Ordinary Shares [Member]
Share capital and reserves information [Abstract]
Nominal value of ordinary shares issued (in sterling per share) | £ / shares												£ 0.06		£ 0.06
Number of shares issued, beginning balance (in shares)											178,801,593	154,498,887
Issue of treasury shares in exchange for warrants (in shares)	4,208,314	283,389										0
Issue of shares in exchange for warrants (in shares)	8,966,520										4,758,206	8,229,753
Issue of shares in equity fund raises (in shares)											0	16,000,000
Issue of treasury shares for share options exercised (in shares)											300,000	72,953
Issue of shares for share options exercised and RSUs vesting (in shares)											3,722,550	0
Number of shares issued, ending balance (in shares)								178,801,593			319,814,747	178,801,593	154,498,887
Number of ordinary shares issued (in shares)											319,814,747	183,593,296
Ordinary Shares [Member] | Chiasma, Inc [Member]
Share capital and reserves information [Abstract]
Issue of shares in consideration of Chiasma Acquisition (in shares)											127,740,695	0
Treasury Shares [Member]
Share capital and reserves information [Abstract]
Number of shares issued, beginning balance (in shares)											4,791,703	4,864,656
Issue of treasury shares in exchange for warrants (in shares)	(4,208,314)	(283,389)										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)											(300,000)	(72,953)
Issue of shares for share options exercised and RSUs vesting (in shares)											0	0
Number of shares issued, ending balance (in shares)								4,791,703			0	4,791,703	4,864,656
Treasury Shares [Member] | Chiasma, Inc [Member]
Share capital and reserves information [Abstract]
Issue of shares in consideration of Chiasma Acquisition (in shares)											0	0

Deferred tax liability (Details

Deferred tax liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred tax liability [Abstract]
Beginning of period	$ 6,612,000	$ 7,147,000
Net movement during the year	11,160,000	(535,000)
Ending of period	17,772,000	$ 6,612,000
Deferred tax liability of acquisition [Abstract]
Increase (decrease) in deferred tax liability from foreign exchange movement	246,000
Increase (decrease) in deferred tax liability from business acquisition	$ 10,912,000

Long term loan, Long term loan

Long term loan, Long term loan and interest (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Long term loan [Abstract]
Long term loan principal	$ 93,988	$ 88,037
Unamortized debt issuance costs	(593)	(735)
Long term loan	$ 93,395	$ 87,302

Long term loan, Changes in long

Long term loan, Changes in long term loans from financing activities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Changes in long term loans from financing activities [Abstract]
Beginning balance	$ 88,741,000
Cash flows [Abstract]
Proceeds from loans and borrowings	0	$ 0	$ 31,176,000
Acquired loans and borrowings	116,629,000
Repayment of loans and borrowings	(116,629,000)	0	$ (21,990,000)
Liability related [Abstract]
Paid in kind interest	5,947,000
Amortization of debt costs	146,000
Change in accrued interest	97,000	1,439,000
Ending balance	$ 94,931,000	$ 88,741,000

Long term loan, Summary (Detail

Long term loan, Summary (Details)	Feb. 18, 2022USD ($)	Sep. 24, 2019USD ($)	Dec. 31, 2021USD ($)Event	Dec. 31, 2020USD ($)Event	Dec. 31, 2019USD ($)	Sep. 23, 2019USD ($)
Long term loan [Abstract]
Borrowings			$ 94,931,000	$ 88,741,000
Draw down amount			$ 0	$ 0	$ 31,176,000
Number of events of default or breaches occurred | Event			0	0
Prepayment of the existing Term Loan			$ 116,629,000	$ 0	$ 21,990,000
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%
Term Loan [Member] | Subsequent Events [Member]
Long term loan [Abstract]
Borrowings	$ 125,000,000
Prepayment of the existing Term Loan	$ 105,000,000
Refinancing [Member] | Aegerion [Member]
Long term loan [Abstract]
Borrowings						$ 54,469,000

Convertible notes (Details)

Convertible notes (Details)	Sep. 24, 2019USD ($)dshares	Dec. 31, 2021USD ($)Event	Dec. 31, 2020USD ($)Event
Convertible notes [Abstract]
Beginning Balance		$ 101,086,000
Ending Balance		$ 105,788,000	$ 101,086,000
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		$ 101,086,000	$ 96,856,000
Accreted interest		4,702,000	4,230,000
Ending Balance		$ 105,788,000	101,086,000
Aegerion [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

Trade and other payables (Detai

Trade and other payables (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Trade and other payables disclosure [Abstract]
Trade payables	$ 41,057,000	$ 23,595,000
Accrued expenses	107,194,000	65,705,000
Social security costs and other taxes	1,483,000	936,000
Trade and other payables	149,734,000	90,236,000
Non-current liability	0	21,382,000
Metreleptin [Member]
Trade and other payables disclosure [Abstract]
Non-current liability	$ 21,348,000	$ 21,382,000

Provisions and other liabilit_3

Provisions and other liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Non-current liabilities [Abstract]
Provisions and other liabilities	$ 0	$ 21,382
Leases due greater than 1 year	4,049	4,569
Provisions and other liabilities, non current	4,049	25,951
Current liabilities [Abstract]
Provisions and other liabilities	6,000	9,976
Leases due less than 1 year	1,545	963
Provisions and other liabilities current	7,545	10,939
Total provisions and other liabilities	11,594	36,890
Changes in lease liabilities from financing activities [Abstract]
Beginning balance, at January 1	5,532	1,624
Adoption of IFRS 16	0	0
Cash-flows [abstract]
Payment of leases	(1,215)	(1,119)	$ 0
Non-cash [Abstract]
Acquired lease assets	0	0
New leases	1,077	4,420
Interest expense	558	335	17
Foreign exchange movement	(358)	272
Ending balance, at December 31	$ 5,594	$ 5,532	$ 1,624

Related party transactions (Det

Related party transactions (Details) - USD ($)	Aug. 05, 2021	Mar. 11, 2021	Sep. 22, 2020	Jul. 15, 2020	Dec. 19, 2019	Nov. 14, 2019	Sep. 24, 2019	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2020	Jul. 31, 2020	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Compensation of key management personnel [Abstract]
Short-term employee benefits													$ 1,912,000	$ 1,848,000
Performance related bonus													1,106,000	1,122,000
Post-employment benefits													120,000	119,000
Share-based compensation benefits													3,713,000	3,079,000
Total compensation													6,851,000	6,168,000
Long Term Loan [Abstract]
Principal amount of long term loan												$ 93,395,000	$ 93,395,000	$ 87,302,000
Zero Cost Warrants [Abstract]
Equity fund raised for acquisition							$ 60,000,000
Number of ordinary shares each warrant holder entitles to subscribe (in shares)													1
Number of ordinary shares issued (in shares)					1,645,105
Issue of shares in exchange for warrants (in shares)			4,229,753	4,000,000					583,389				4,758,206	8,229,753
Issue of treasury shares in exchange for warrants (in shares)	0	0												0
Number of warrants outstanding (in shares)												0	0
Ordinary shares [member]
Zero Cost Warrants [Abstract]
Number of ordinary shares issued (in shares)												319,814,747	319,814,747	183,593,296
Issue of shares in exchange for warrants (in shares)	8,966,520												4,758,206	8,229,753
Issue of treasury shares in exchange for warrants (in shares)	4,208,314	283,389												0
Treasury shares [member]
Zero Cost Warrants [Abstract]
Issue of shares in exchange for warrants (in shares)													0	0
Issue of treasury shares in exchange for warrants (in shares)	(4,208,314)	(283,389)												0
Warrants [Member]
Zero Cost Warrants [Abstract]
Warrants issued (in shares)							5,911,722
Number of ordinary shares each warrant holder entitles to subscribe (in shares)													1
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
Zero cost warrants [Member] | Ordinary shares [member]
Zero Cost Warrants [Abstract]
Issue of shares in exchange for warrants (in shares)	8,966,520
Zero cost warrants [Member] | Treasury shares [member]
Zero Cost Warrants [Abstract]
Issue of treasury shares in exchange for warrants (in shares)	4,208,314
Aegerion [Member]
Long Term Loan [Abstract]
Principal amount of long term loan							$ 50,000,000
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
Joseph Wiley [Member] | Subsequent Event [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)								16,000
George P. Hampton, Jr. [Member] | Subsequent Event [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)								100,000
Stephen T. Wills [Member] | Subsequent Event [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)								37,500
Dr. Alain H. Munoz [Member] | Subsequent Event [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)								22,500
Dr. Patrick V.J.J. Vink [Member] | Subsequent Event [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)								25,000
Raymond T. Stafford [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)									300,100			250,000
Raymond T. Stafford [Member] | Subsequent Event [Member]
Shares Purchased by Directors [Abstract]
Number (in shares)								50,000

Fair value measurement and fi_3

Fair value measurement and financial risk management, Categories of financial instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financial assets (all at amortized cost) [Abstract]
Financial assets	$ 147,295	$ 151,855
Financial Liabilities [Abstract]
Financial liabilities	434,141	456,901
Net	(286,846)	(305,046)
Trade Payables and Accrued Expenses [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	148,251	89,300
Lease Liabilities [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	5,594	5,532
Other Liabilities [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	0	25,358
Convertible Notes [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	105,788	101,086
Long-term Loan [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	93,395	87,302
Contingent Value Rights [Member]
Financial Liabilities [Abstract]
Financial liabilities, at amortized cost	19,892	61,417
Contingent Consideration [Member]
Financial Liabilities [Abstract]
Financial liabilities, at fair value	61,221	86,906
Cash and Cash Equivalents [Member]
Financial assets (all at amortized cost) [Abstract]
Financial assets	113,032	118,798
Trade Receivables [Member]
Financial assets (all at amortized cost) [Abstract]
Financial assets	$ 34,263	$ 33,057

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, 2021	Dec. 31, 2020
Fair value measurement and financial risk management [Abstract]
Contingent consideration relating to Amryt GmbH acquisition	$ 61,221,000	$ 86,906,000
Impact of Key Unobservable Input Data [Abstract]
Delay in launch period	6 months
Decrease in fair value due to delay in drug launch	$ 5,421,000
Estimated Revenue Forecast [Member]
Impact of Key Unobservable Input Data [Abstract]
Percentage of increase	10.00%
Increase in fair value	$ 3,746,000
Discount Factor [Member]
Impact of Key Unobservable Input Data [Abstract]
Percentage of increase	5.00%
Decrease in fair value	$ 9,740,000
Percentage of decrease	5.00%
Increase in fair value	$ 12,923,000
Probability of Success [Member]
Impact of Key Unobservable Input Data [Abstract]
Percentage of increase	20.00%
Decrease in fair value	$ 17,491,000
Percentage of decrease	20.00%
Increase in fair value	$ 13,120,000

Fair value measurement and fi_5

Fair value measurement and financial risk management, Maturity profile of financial liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		$ 434,141	$ 456,901
Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		435,624	456,901
Contractual cash flows		515,622	541,334
Financial liabilities		515,622	541,334
Trade Payables and Accrued Expenses [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		149,734	89,300
Contractual cash flows		149,734	89,300
Financial liabilities		149,734	89,300
Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		5,594	5,532
Contractual cash flows		7,882	8,820
Financial liabilities		7,882	8,820
Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount			25,358
Contractual cash flows			25,375
Financial liabilities			25,375
Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		93,395	87,302
Contractual cash flows		130,776	136,723
Financial liabilities		130,776	136,723
Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount		105,788	101,086
Contractual cash flows		146,875	153,125
Financial liabilities		146,875	153,125
Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Carrying amount	[1]	81,113	148,323
Contractual cash flows	[1]	80,355	127,991
Financial liabilities	[1]	80,355	127,991
6 months or Less [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		173,756	99,844
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		149,734	89,300
6 months or Less [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		757	525
6 months or Less [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities			3,993
6 months or Less [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,097	2,901
6 months or Less [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,125	3,125
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	[1]	17,043	0
6 Months - 12 Months [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		7,134	68,979
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
6 Months - 12 Months [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		757	525
6 Months - 12 Months [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities			0
6 Months - 12 Months [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		3,252	3,046
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	[1]	0	62,283
1-2 Years [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		13,913	35,077
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
1-2 Years [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		885	1,096
1-2 Years [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities			21,382
1-2 Years [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		6,778	6,349
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	[1]	0	0
2-5 Years [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		317,892	333,436
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
2-5 Years [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		2,556	2,676
2-5 Years [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities			0
2-5 Years [Member] | Long-term Loan [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		117,649	124,427
2-5 Years [Member] | Convertible Notes [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		134,375	140,625
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	[1]	63,312	65,708
> 5 Years [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		2,927	3,998
> 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
> 5 Years [Member] | Lease Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities		2,927	3,998
> 5 Years [Member] | Other Liabilities [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities			0
> 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	0
> 5 Years [Member] | Contingent Consideration and Contingent Value Rights [Member] | Liquidity Risk [Member]
Disclosure of maturity analysis for derivative financial liabilities [Abstract]
Financial liabilities	[1]	$ 0	$ 0
[1]	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, 2021	Dec. 31, 2020
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	$ 578,000	$ 174,000
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	$ 4,005,000
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	$ 114,000
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	36.00%	42.00%

Commitments and contingencies (

Commitments and contingencies (Details)	Apr. 18, 2016	Dec. 31, 2021USD ($)Product	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
License Agreements [Abstract]
Royalty expenses		$ 25,973,000	$ 22,592,000	$ 8,419,000
Other Matters [Abstract]
Liabilities recognized in relation to ongoing legal matters		6,000,000	6,000,000
Lease Commitments [Abstract]
Finance lease commitments		$ 0	0
Metreleptin [Member]
Other Matters [Abstract]
Liabilities recognized in relation to revenue rebates			21,382,000
Lomitapide [Member]
License Agreements [Abstract]
Minimum number of products covered by licensed patent right | Product		1
Amryt GmbH [Member]
License Agreements [Abstract]
Percentage of royalties on sales	9.00%
Period of sales considering from first commercial sale		10 years
Amryt GmbH [Member] | Oleogel S10 [Member]
License Agreements [Abstract]
Percentage of royalties on sales		9.00%
Amryt GmbH [Member] | Other Betulin Products [Member]
License Agreements [Abstract]
Percentage of royalties on sales		6.00%
Aegerion [Member]
Legal Matters [Abstract]
Settlements due as a current liability		$ 0	3,976,000
Aegerion [Member] | Other Liabilities [Member]
Legal Matters [Abstract]
Settlement payments by subsidiary		23,036,000
Aegerion [Member] | Metreleptin [Member]
License Agreements [Abstract]
Royalty expenses		23,905,000	20,492,000	5,104,000
Aegerion [Member] | Lomitapide [Member]
License Agreements [Abstract]
Royalty expenses		$ 1,992,000	$ 2,026,000	$ 803,000

Investment in subsidiaries (Det

Investment in subsidiaries (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
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	C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU
Amryt Pharmaceuticals Designated Activity Company [Member]
List of subsidiary companies [Abstract]
Subsidiary	Amryt Pharmaceuticals Designated Activity Company
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	C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU
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 S.L. [Member]
List of subsidiary companies [Abstract]
Subsidiary	Amryt Pharma Spain S.L.
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
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
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%	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
Aegerion [Member]
List of subsidiary companies [Abstract]
Subsidiary	Amryt Pharmaceuticals Inc.
Ownership	Indirect
Activities	Product Sales Management services
Company number	3922075
Incorporation	USA
Holding percentage	100.00%	100.00%
Registered Office Address	2711 Centerville Road, Suite 400, City of Wilmington, County of New Castle, Delaware 19808
Amryt Endo, Inc. [Member]
List of subsidiary companies [Abstract]
Subsidiary	Amryt Endo, Inc. (formerly Chiasma, Inc.)
Ownership	Indirect
Activities	Product Sales Management services
Company number	3380352
Incorporation	USA
Holding percentage	100.00%
Registered Office Address	1209 Orange Street, Wilmington, New Castle County, Delaware 19801
Chiasma Securities Corp [Member]
List of subsidiary companies [Abstract]
Subsidiary	Chiasma Securities Corp
Ownership	Indirect
Activities	Holding company
Company number	1194998
Incorporation	USA
Holding percentage	100.00%
Registered Office Address	155 Federal Street, Suite 700, Boston, MA 02110
Chiasma (Israel) Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary	Chiasma (Israel) Limited
Ownership	Indirect
Activities	Management services
Company number	513104026
Incorporation	Israel
Holding percentage	100.00%
Registered Office Address	5 Golda Meir Street, Nes Ziona 7403649 Israel
Aegerion International Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary	Aegerion International Limited
Ownership	Indirect
Activities	Holding company
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	Holding company
Company number	5213687
Incorporation	USA
Holding percentage	100.00%	100.00%
Registered Office Address	2711 Centerville Road, Suite 400, City of Wilmington, County of New Castle, Delaware 19808
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.
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
Amryt Brasil Comercio E Importacao De Medicamentos LTDA [Member]
List of subsidiary companies [Abstract]
Subsidiary	Amryt Brasil Comercio E Importacao De Medicamentos LTDA (formerly 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 Limited [Member]
List of subsidiary companies [Abstract]
Subsidiary	Aegerion Pharmaceuticals Limited
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	Amryt Pharmaceuticals SAS
Ownership	Indirect
Activities	Management services
Company number	534 195 59900012
Incorporation	France
Holding percentage	100.00%	100.00%
Registered Office Address	235, Avenue Le Jour se Leve, Boulogne-Billancourt, 92 100
Aegerion Pharmaceuticals Srl [Member]
List of subsidiary companies [Abstract]
Subsidiary	Aegerion Pharmaceuticals Srl
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
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.
Amryt Turkey llac Ticaret Limited Sirketi [Member]
List of subsidiary companies [Abstract]
Subsidiary	Amryt Turkey İlaç Ticaret Limited Şirketi (formerly 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

Events after the reporting pe_2

Events after the reporting period (Details)	Apr. 22, 2022SiteCountry	Feb. 22, 2022USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Debt refinancing [Abstract]
Borrowings			$ 94,931,000	$ 88,741,000
Draw down amount			$ 0	$ 0	$ 31,176,000
Subsequent Event [Member]
Development pipeline [Abstract]
Number of days for the application to be applied	67 days
Number of sites in which phase 3 trial conducted in patients | Site	58
Number of countries in which phase 3 trial conducted in patients | Country	28
Senior Secured Credit Facility [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Borrowings		$ 125,000,000
Annual interest rate		13.00%
Maturity date		September 2024
Blended interest rate of borrowings on quarterly basis		5.87%
Debt Refinancing [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Borrowings		$ 93,988,000
Maturity date		February 2027
Debt Refinancing [Member] | Secured Overnight Financing Rate [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Borrowings, adjustment to interest rate basis		0.90%
Term Loan Facility [Member]
Debt refinancing [Abstract]
Maturity date			September 24, 2024
Term Loan Facility [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Borrowings		$ 85,000,000
Term Loan Facility [Member] | Secured Overnight Financing Rate [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Annual interest rate		6.75%
Borrowings, adjustment to interest rate basis		0.90%
Revolving Credit Facility [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Borrowings		$ 40,000,000
Draw down amount		$ 20,000,000
Revolving Credit Facility [Member] | Secured Overnight Financing Rate [Member] | Subsequent Event [Member]
Debt refinancing [Abstract]
Annual interest rate		4.00%
Borrowings, adjustment to interest rate basis		0.90%