Segment and Geographical Data (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Segment Reporting Information by Business Segment

Selected information by reportable segment was as follows:


	Fiscal Year
	2021		2020		2019
Net sales:
Specialty Brands (1)	$	1,547.0	$	2,059.6	$	2,423.8
Specialty Generics	661.8		689.8		738.7
Segment net sales	2,208.8		2,749.4		3,162.5
Medicaid lawsuit (Note 19) (1)	—		(536.0)		—
Net sales	$	2,208.8	$	2,213.4	$	3,162.5
Operating loss:
Specialty Brands	$	812.8	$	1,015.7	$	1,210.1
Specialty Generics	107.9		206.4		168.5
Segment operating income	920.7		1,222.1		1,378.6
Unallocated amounts:
Corporate and unallocated expenses (2)	(129.6)		(166.1)		(102.3)
Depreciation and amortization	(675.8)		(885.2)		(951.1)
Share-based compensation	(10.2)		(25.3)		(33.8)
Restructuring charges, net	(26.9)		(37.5)		1.7
Non-restructuring impairment charges	(154.9)		(63.5)		(388.0)
Separation costs (3)	(1.2)		(93.4)		(63.9)
R&D upfront payment (4)	—		(5.0)		(20.0)
Opioid-related litigation settlement gain (loss) (Note 19)	(125.0)		43.4		(1,643.4)
Medicaid lawsuit (Note 19) (1)	—		(641.1)		—
Operating loss	$	(202.9)	$	(651.6)	$	(1,822.2)

Depreciation and amortization:
Specialty Brands	$	597.7	$	799.3	$	862.4
Specialty Generics	78.1		85.9		88.7
	$	675.8	$	885.2	$	951.1

(1)Specialty Brands net sales for fiscal 2020 includes the prospective change to the Medicaid rebate calculation, which served to reduce Acthar Gel net sales by $40.4 million for the period from June 15, 2020 through December 25, 2020. See Note 19 for further detail on the status of the Medicaid lawsuit.

(2)Includes administration expenses and certain compensation, legal, environmental and other costs not charged to the Company's reportable segments.

(3)Represents costs included in SG&A expenses, primarily related to professional fees and costs incurred in preparation for the Chapter 11 proceedings. As of the Petition Date, professional fees directly related to the Chapter 11 proceedings that were previously reflected as separation costs are being classified on a go-forward basis as reorganization items, net.

(4)Represents R&D expense incurred related to an upfront payment made to acquire product rights in Japan for terlipressin during fiscal 2020 and an upfront payment made to Silence in connection with the license and collaboration agreement entered into in fiscal 2019. See Note 6 for further information.

Schedule of Net Sales from External Customers by Products

Net sales by product family within the Company's reportable segments were as follows:


	Fiscal Year
	2021		2020		2019
Acthar Gel (1)	$	593.6	$	767.9	$	952.7
INOmax	448.5		574.1		571.4
Ofirmev	28.9		276.5		384.0
Therakos	266.5		238.6		246.9
Amitiza (2)	196.9		188.8		208.5
Other (3)	12.6		13.7		60.3
Specialty Brands	1,547.0		2,059.6		2,423.8

Hydrocodone (API) and hydrocodone-containing tablets	82.7		98.0		76.3
Oxycodone (API) and oxycodone-containing tablets	68.5		68.4		74.9
Acetaminophen (API)	215.9		213.0		189.9
Other controlled substances	272.7		289.9		352.5
Other	22.0		20.5		45.1
Specialty Generics	661.8		689.8		738.7
Segment net sales	2,208.8		2,749.4		3,162.5
Medicaid lawsuit (Note 19)	—		(536.0)		—
Net Sales	$	2,208.8	$	2,213.4	$	3,162.5

(1)Fiscal 2020 includes the prospective change to the Medicaid rebate calculation of $40.4 million for the period from June 15, 2020 through December 25, 2020. See Note 19 for further detail on the status of the Medicaid lawsuit.

(2)Amitiza net sales consist of both product and royalty net sales. Refer to Note 4 for further details on Amitiza's revenues.

(3)Fiscal 2019 includes $40.1 million of net sales related to BioVectra prior to the completion of the sale of this business in November 2019. Refer to Note 5 for further details.

Schedule of Net Sales and Long-Lived Assets by Geographical Area

Selected information by geographic area was as follows:


	Fiscal Year
	2021		2020		2019
Net sales (1):
U.S.	$	1,991.8	$	2,465.5	$	2,765.6
Europe, Middle East and Africa	181.8		227.5		281.8
Other	35.2		56.4		115.1
Geographic area net sales	2,208.8		2,749.4		3,162.5
Medicaid lawsuit (Note 19)	—		(536.0)		—
Net Sales	$	2,208.8	$	2,213.4	$	3,162.5

	December 31, 2021		December 25, 2020
Long-lived assets (2):
U.S.	$	629.3	$	676.3
Europe, Middle East and Africa (3)	156.2		165.5
Other	4.7		4.6
	$	790.2	$	846.4

(1)Net sales are attributed to regions based on the location of the entity that records the transaction, none of which relate to the country of Ireland.

(2)Long-lived assets are primarily composed of property, plant and equipment, net.

(3)Includes long-lived assets located in Ireland of $154.5 million and $164.0 million as of December 31, 2021 and December 25, 2020, respectively.

^[1],[2],[3]

[1]	Includes long-lived assets located in Ireland of $154.5 million and $164.0 million as of December 31, 2021 and December 25, 2020, respectively.
[2]	Long-lived assets are primarily composed of property, plant and equipment, net.
[3]	Net sales are attributed to regions based on the location of the entity that records the transaction, none of which relate to the country of Ireland.