Business Acquisition (Tables)

6 Months Ended

Jun. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Business Acquisitions, by Acquisition

The fair value of the consideration totaled $100.4 million, summarized as follows (in thousands):

	Fair Value of Consideration
Cash consideration	$	76,708
Fair value of Eagle common stock issued	23,645
	$	100,353

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

	Purchase Price Allocation
Cash	$	2,556
Net working capital, excluding cash	(2,158)
Inventory	17,548
Intangible assets	108,000
Debt	(26,659)
Deferred tax liability, net	(4,225)
Fair value of net assets acquired	95,062
Goodwill	5,291
	$	100,353

Schedule of Business Acquisition, Pro Forma Information

The following table provides unaudited pro forma financial information for the three-month and the six-month periods ended June 30, 2022 as if the acquisition of Acacia had occurred as of January 1, 2022:

	Three Months Ended June 30,		Six Months Ended June 30,
	2022		2022
Total revenue	$	74,546	$	191,038
Net income	$	2,875	$	36,124