Note 5 - Composition of Certain Financial Statement Captions (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Condensed Balance Sheet [Table Text Block]

	September 30,			December 31,
(In thousands)	2024			2023
Accounts receivable, net:
Accounts receivable	$	108,583		$	125,379
Less: allowance for credit losses		(2,004	)		(2,000	)
	$	106,579		$	123,379
Inventories, net:
Consumable supplies	$	16,218		$	25,864
Finished products		34,206			35,582
Work in-process		2,265			1,731
Raw materials		10,491			8,981
Less: inventory reserve		(3,772	)		(6,461	)
	$	59,408		$	65,697
Other current assets and prepaid expenses:
Escrow receivable	$	23,750		$	—
Taxes recoverable		6,767			4,211
Prepaid expenses		9,572			6,177
Prepaid insurance		6,302			3,848
Other receivables		1,563			2,610
Other		9,295			7,673
	$	57,249		$	24,519
Intangible assets, net:
Customer relationships	$	258,048		$	315,799
Technologies		818,971			831,509
Trade names		49,759			49,758
Covenants not to compete		12,917			12,916
Licenses		6,311			6,205
Product registrations		6,738			6,790
Other		6,052			6,000
Less: accumulated amortization		(517,400	)		(488,694	)
	$	641,396		$	740,283
Accrued expenses:
Employee benefits and severance	$	38,474		$	28,952
Clinical trials		3,725			7,624
Commitments and contingencies		11,141			8,088
Accrued interest		6,021			2,601
Gross to net provision		6,033			9,420
Inventory received but not invoiced		2,306			1,653
Finance leases short-term		1,855			2,827
Professional fees		4,375			3,470
Taxes payable		15,334			1,384
Royalties		767			1,544
Commissions		1,521			1,822
Other		31,254			20,701
	$	122,806		$	90,086
Other long-term liabilities:
Employee severance	$	16,284		$	—
Mortgages and other debts payable		3,529			7,709
Finance leases long-term		4,689			7,274
Contract liabilities		7			7
Other		11,995			12,199
	$	36,504		$	27,189

Schedule of Goodwill [Table Text Block]

	2024
(In thousands)	Gross goodwill at January 1, 2024		Cumulative impairment at January 1			Acquisitions, dispositions and other			Foreign exchange and other			Balance at September 30, 2024
Pharmaceuticals
CURNA	$	4,827	$	(4,827	)	$	—		$	—		$	—
Rayaldee		84,273		—			—			925			85,198
FineTech		11,698		(11,698	)		—			—			—
ModeX		80,260		—			—			—			80,260
OPKO Biologics		139,784		—			—			(0	)		139,784
OPKO Chile		3,642		—			—			(81	)		3,561
OPKO Health Europe		7,276		—			—			82			7,358
OPKO Mexico		100		(100	)		—			—			—
Transition Therapeutics		3,421		(3,421	)		—			—			—
Diagnostics
BioReference		283,025		—			(63,318	)		—			219,707
OPKO Diagnostics		17,977		(17,977	)		—			—			—
	$	636,283	$	(38,023	)	$	(63,318	)	$	926		$	535,868