Note 6 - Composition of Certain Financial Statement Captions (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Condensed Balance Sheet [Table Text Block]

	For the years ended December 31,
(In thousands)	2023			2022
Accounts receivable, net
Accounts receivable	$	125,379		$	131,474
Less: allowance for doubtful accounts		(2,000	)		(4,162	)
	$	123,379		$	127,312
Inventories, net
Finished products	$	35,582		$	37,139
Consumable supplies		25,864			31,275
Work in-process		1,731			2,449
Raw materials		8,981			6,771
Less: inventory reserve		(6,461	)		(3,574	)
	$	65,697		$	74,060
Other current assets and prepaid expenses
Prepaid supplies	$	6,177		$	7,918
Prepaid insurance		3,848			4,496
Taxes recoverable		4,211			8,191
Other receivables		2,610			13,105
Other		7,673			6,252
	$	24,519		$	39,962
Property, plant and equipment, net:
Machinery, medical and other equipment	$	138,776		$	136,048
Leasehold improvements		28,058			25,516
Furniture and fixtures		12,046			11,271
Building		18,885			18,314
Software		14,410			14,218
Automobiles and aircraft		12,701			12,808
Land		2,425			2,317
Construction in process		5,255			4,793
Less: accumulated depreciation		(157,127	)		(142,406	)
	$	75,429		$	82,879
Intangible assets, net:
Technologies	$	831,509		$	826,282
Customer relationships		315,799			314,854
Trade names		49,758			49,752
Covenants not to compete		12,916			12,911
Licenses		6,205			5,988
Product registrations		6,790			6,831
Other		6,000			5,861
Less: accumulated amortization		(488,694	)		(398,959	)
	$	740,283		$	823,520

	For the years ended December 31,
(In thousands)	2023		2022
Accrued expenses:
Employee benefits	$	28,952	$	33,765
Gross to net provision		9,420		6,477
Inventory received but not invoiced		1,653		7,830
Taxes payable		1,384		5,351
Commitments and contingencies		8,088		4,295
Clinical trials		7,624		4,700
Finance leases short-term		2,827		2,809
Royalties		1,544		2,323
Professional fees		3,470		1,820
Commissions		1,822		1,471
Contingent consideration		—		62
Contract liabilities		—		—
Other		23,302		27,366
	$	90,086	$	98,269
Other long-term liabilities:
Mortgages and other debts payable	$	7,709	$	9,098
Finance leases long-term		7,274		7,089
Contingent consideration		—		974
Contract liabilities		7		138
Other		12,199		10,072
	$	27,189	$	27,371

Summary of Valuation Allowance [Table Text Block]

				Charged
	Beginning			to						Charged			Ending
(In thousands)	balance			expense			Written-off			to other			balance
2023
Allowance for doubtful accounts	$	(4,162	)		(247	)		2,408			—		$	(2,000	)
Inventory reserve	$	(3,574	)		(8,100	)		5,213			—		$	(6,461	)
Tax valuation allowance	$	(279,212	)		(11,128	)		—			(4,223	)	$	(294,563	)
2022
Allowance for doubtful accounts	$	(1,839	)		(304	)		(2,019	)		—		$	(4,162	)
Inventory reserve	$	(4,779	)		(4,059	)		5,264			—		$	(3,574	)
Tax valuation allowance	$	(260,397	)		(24,579	)		—			5,764		$	(279,212	)

Schedule of Goodwill [Table Text Block]

	2023													2022
(In thousands)	Gross goodwill at January 1		Cumulative impairment at January 1			Acquisitions, dispositions and other			Foreign exchange and other			Balance at December 31st		Gross goodwill at January 1		Cumulative impairment at January 1			Acquisitions, dispositions and other			Foreign exchange and other			Balance at December 31st
Pharmaceuticals
CURNA	$	4,827	$	(4,827	)	$	—		$	—		$	—	$	4,827	$	(4,827	)	$	—		$	—		$	—
Rayaldee		81,786		—			—			2,485			84,273		86,554		—			—			(4,768	)		81,786
FineTech		11,698		(11,698	)		—			—			—		11,698		(11,698	)		—			—			—
ModeX		80,432		—			(172	)		—			80,260		—		—			80,432			—			80,432
OPKO Biologics		139,784		—			—			—			139,784		139,784		—			—			—			139,784
OPKO Chile		3,767		—			—			(125	)		3,642		3,760		—			—			7			3,767
OPKO Health Europe		7,057		—			—			219			7,276		7,478		—			—			(421	)		7,057
OPKO Mexico		100		(100	)		—			—			—		100		(100	)		—			—			—
Transition Therapeutics		3,421		(3,421	)		—			—			—		3,421		(3,421	)		—			—			—
Diagnostics
BioReference		283,025		—			—			—			283,025		434,809		—			(151,784	)		—			283,025
OPKO Diagnostics		17,977		(17,977	)		—			—			—		17,977		(17,977	)		—			—			—
	$	633,874	$	(38,023	)	$	(172	)	$	2,579		$	598,260	$	710,408	$	(38,023	)	$	(71,352	)	$	(5,182	)	$	595,851