Accrued Liabilities

9 Months Ended

Mar. 31, 2023

Accrued Liabilities, Current [Abstract]

Accrued Liabilities

8. Accrued liabilities

Accrued liabilities consist of the following:

	March 31,		June 30,
	2023		2022
	(In thousands)
Accrued savings offers	$	18,370	$	12,711
Accrued program liabilities		10,287		9,468
Accrued customer and product related fees		6,379		7,817
Product return reserve		4,708		5,770
Accrued employee compensation		6,864		4,765
Other accrued liabilities		2,977		3,656
Total accrued liabilities	$	49,585	$	44,187

Savings offers represent programs for the Company’s patients covered under commercial payor plans in which the cost of a prescription to such patients is discounted.

Program liabilities include government rebates.

Customer and product related fees include accrued expenses and deductions for rebates, wholesaler chargebacks and fees, and other product-related fees and deductions such as royalties for Pediatric Portfolio products, accrued distributor fees, and Medicaid liabilities. 

Accrued employee compensation includes sales commissions, vacation earned, and accrued payroll.

Other accrued liabilities consist of accrued license fees, legal settlements, professional fees, credit card liabilities, taxes payable, and samples expense.