Business Combination and BELBUCA Acquisition (Tables) - BELBUCA [Member]

9 Months Ended

Sep. 30, 2017

Summary of Asset Purchase Price and Estimated Values of Assets Acquired and Liabilities Assumed

The following table summarizes the consideration paid to acquire BELBUCA^® and the estimated values of assets acquired and liabilities assumed in the accompanying condensed consolidated balance sheet based on their fair values on January 6, 2017 (the date of the Endo Closing):

Asset purchase price:
Deferred cash consideration to Endo	$	7,536
Total asset purchase price	$	7,536
Estimated fair value of assets acquired:
Current BELBUCA® product inventory and work-in process	$	5,412
BELBUCA®-related manufacturing equipment		432
License and distribution rights intangible assets		45,000
Deferred tax liability		(15,972	)
Amount attributable to assets acquired	$	34,872
Bargain purchase gain	$	(27,336	)

Summary of Proforma Impact of Acquisition

The following pro forma combined results of operations are provided for the year ended December 31, 2016, as though the BELBUCA^® acquisition had been completed as of January 1, 2016. These pro forma results are not presented for the interim period as the BELBUCA^® product line was not previously accounted for as a stand-alone business and interim results are therefore unavailable. These supplemental pro forma results of operations are provided for illustrative purposes only and do not purport to be indicative of the actual results that would have been achieved by the combined company for the periods presented or that may be achieved by the combined company in the future. The pro forma results of operations do not include any cost savings or other synergies that resulted, or may result, from the BELBUCA^® acquisition or any estimated costs that will be incurred to integrate the BELBUCA^® product line, nor do they reflect the bargain purchase gain recognized. Future results may vary significantly from the results in this pro forma information because of future events and transactions, as well as other factors.

(in thousands, except per share data)	December 31, 2016 (unaudited)
Revenue	$	25,010
Net loss	$	(201,769	)
Pro forma net loss per common share
Basic	$	(3.76	)
Diluted	$	(3.76	)