Unaudited Interim Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)
|
9 Months Ended |
Sep. 30, 2024 |
|---|
| Supplemental Cash Flow Elements [Abstract] |
|
| Summary of Cash Payments |
(a) Cash payments made on account of:
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
2024 |
|
2023 |
Income taxes (including interest and penalties) |
$ |
2,671 |
|
$ |
3,148 |
Interest |
|
1,027 |
|
|
86 |
|
| Summary of Changes in Other Non-cash Operating Assets and Liabilities |
(b) Changes in operating assets and liabilities are comprised of the following:
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
2024 |
|
2023 |
Decrease (increase) in: |
|
|
(Restated and adjusted) |
Accounts receivables, net |
$ |
(1,525) |
|
$ |
(770) |
Prepaid expenses |
|
(900) |
|
|
(302) |
Inventories, net |
|
575 |
|
|
589 |
Other current assets |
|
587 |
|
|
173 |
Other long-term assets |
|
(1,561) |
|
|
(59) |
Operating leases |
|
(1,324) |
|
|
(1,098) |
(Decrease) increase in: |
|
|
|
|
|
Accounts payable |
|
23 |
|
|
5,816 |
Accrued and other current liabilities |
|
(45,370) |
|
|
17,806 |
Uncertain tax position liabilities |
|
61,950 |
|
|
— |
|
$ |
12,455 |
|
$ |
22,155 |
|
| Summary of Depreciation and Amortization of Assets |
(c) Depreciation and amortization are comprised of the following:
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
2024 |
|
2023 |
Property, plant and equipment |
$ |
6,737 |
|
$ |
8,408 |
Operating lease ROU assets |
|
1,487 |
|
|
1,514 |
Intangible assets |
|
10,467 |
|
|
10,475 |
|
$ |
18,691 |
|
$ |
20,397 |
|
| Summary of Asset Write-downs (Recoveries) and Other Charges |
(d) Recoveries, and other charges, net are comprised of the following:
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
2024 |
|
2023 |
|
|
|
|
|
(Restated and adjusted) |
Account receivable |
$ |
806 |
|
$ |
4 |
Share issuance |
|
320 |
|
|
— |
Operating lease ROU assets |
|
(136) |
|
|
1 |
Property, plant and equipment |
|
(2,212) |
|
|
(50) |
|
$ |
(1,222) |
|
$ |
(45) |
|
| Summary of Significant Non-cash Investing and Financing Activities |
(e) Significant non-cash investing and financing activities are as follows:
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
2024 |
|
2023 |
Supplemental Cash Flow Information: |
|
|
|
|
Non-cash consideration for paid-in-kind interest |
$ |
10,401 |
|
$ |
10,576 |
Non-cash issuance of shares from Senior Secured Bridge Notes Amendment |
|
1,581 |
|
|
— |
Non-cash issuance of shares from Hi-Med settlement agreement |
|
320 |
|
|
— |
Non-cash issuance of Senior Secured Bridge Notes |
|
14,345 |
|
|
— |
Non-cash extinguishment of Senior Secured Bridge Notes |
|
(15,813) |
|
|
— |
|
| Summary of Reconciliation of Cash and Restricted Cash |
The following table provides a reconciliation of cash and restricted cash reported on the unaudited interim condensed consolidated balance sheets to such amounts presented in the statements of cash flows:
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
September 30, 2024 |
|
December 31, 2023 |
Cash |
|
$ |
19,935 |
|
$ |
13,104 |
Restricted cash |
|
|
923 |
|
|
71 |
Total cash and restricted cash presented in the statements of cash flows |
|
$ |
20,858 |
|
$ |
13,175 |
|