AMNEAL PHARMACEUTICALS, INC., 10-K filed on 2/27/2026
Annual Report
v3.25.4
Cover - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2025
Feb. 13, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Current Fiscal Year End Date --12-31    
Document Period End Date Dec. 31, 2025    
Document Transition Report false    
Entity File Number 001-38485    
Entity Registrant Name Amneal Pharmaceuticals, Inc.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 93-4225266    
Entity Address, Address Line One 400 Crossing Boulevard    
Entity Address, City or Town Bridgewater    
Entity Address, State or Province NJ    
Entity Address, Postal Zip Code 08807    
City Area Code 908    
Local Phone Number 947-3120    
Title of 12(b) Security Class A Common Stock, par value $0.01 per share    
Trading Symbol AMRX    
Security Exchange Name NASDAQ    
Entity Well-Known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction Flag false    
Entity Shell Company false    
Entity Public Float     $ 1.7
Entity Common Stock, Shares Outstanding   314,629,101  
Documents Incorporated by Reference
Certain information required to be furnished pursuant to Part III of this Form 10-K will be set forth in, and is hereby incorporated by reference herein from, the registrant’s definitive proxy statement for its 2026 Annual Meeting of Stockholders, to be filed by the registrant with the Securities and Exchange Commission pursuant to Regulation 14A no later than 120 days after December 31, 2025 (the “2026 Proxy Statement”).
   
Amendment Flag false    
Document Fiscal Period Focus FY    
Entity Central Index Key 0001723128    
Document Fiscal Year Focus 2025    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Name Ernst & Young LLP
Auditor Location Iselin, NJ
Auditor Firm ID 42
v3.25.4
Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Net revenue $ 3,018,760 $ 2,793,957 $ 2,393,607
Cost of goods sold 1,905,452 1,773,519 1,573,042
Gross profit 1,113,308 1,020,438 820,565
Selling, general and administrative 526,827 476,436 429,675
Research and development 186,175 190,714 163,950
In-process research and development impairment charges 0 0 30,800
Intellectual property legal development expenses 7,632 5,845 3,828
Restructuring and other charges 4,208 2,355 1,749
(Credit) charges related to legal matters, net (390) 96,692 1,824
Other operating income (5,240) (930) (15,635)
Operating income 394,096 249,326 204,374
Other (expense) income:      
Interest expense, net (241,091) (258,595) (210,629)
Foreign exchange gain (loss), net 7,635 (6,846) 1,671
Loss on refinancing (31,365) 0 (40,805)
Increase in tax receivable agreement liability (6,588) (50,680) (3,124)
Other income, net 16,522 11,782 8,243
Total other expense, net (254,887) (304,339) (244,644)
Income (loss) before income taxes 139,209 (55,013) (40,270)
Provision for income taxes 11,276 18,863 8,452
Net income (loss) 127,933 (73,876) (48,722)
Less: Net income attributable to non-controlling interests (55,876) (43,010) (35,271)
Net income (loss) attributable to Amneal Pharmaceuticals, Inc. $ 72,057 $ (116,886) $ (83,993)
Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.’s Class A common stockholders:      
Basic (in dollars per share) $ 0.23 $ (0.38) $ (0.48)
Diluted (in dollars per share) $ 0.22 $ (0.38) $ (0.48)
Weighted-average common shares outstanding:      
Basic (in shares) 313,367 308,978 176,136
Diluted (in shares) 324,805 308,978 176,136
v3.25.4
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Other Comprehensive Income [Abstract]      
Net income (loss) $ 127,933 $ (73,876) $ (48,722)
Less: Net income attributable to non-controlling interests (55,876) (43,010) (35,271)
Net income (loss) attributable to Amneal Pharmaceuticals, Inc. 72,057 (116,886) (83,993)
Other comprehensive (loss) income:      
Foreign currency translation adjustments arising during the period (18,685) (5,788) (1,059)
Unrealized loss on cash flow hedge, net of tax of $0 (22,423) (1,168) (48,497)
Reclassification of cash flow hedge to earnings, net of tax of $0 1,229 (26,205) (3,366)
Other, net of tax of $0 (5,340) 0 0
Less: Other comprehensive loss attributable to non-controlling interests 0 0 9,875
Other comprehensive loss attributable to Amneal Pharmaceuticals, Inc. (45,219) (33,161) (43,047)
Comprehensive income (loss) attributable to Amneal Pharmaceuticals, Inc. $ 26,838 $ (150,047) $ (127,040)
v3.25.4
Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Unrealized gain (loss) on cash flow hedge, net of tax $ 0 $ 0 $ 0
Reclassification of cash flow hedge, tax 0 0 0
Other, net of tax $ 0 $ 0 $ 0
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 282,029 $ 110,552
Restricted cash 28,842 7,868
Inventories 606,302 612,454
Prepaid expenses and other current assets 98,395 80,717
Total current assets 1,911,181 1,587,806
Property, plant and equipment, net 442,950 424,908
Goodwill 595,470 597,436
Intangible assets, net 563,498 732,377
Operating lease right-of-use assets 54,048 42,352
Other assets 57,805 60,133
Total assets 3,678,280 3,501,445
Current liabilities:    
Current portion of liabilities for legal matters 43,256 31,755
Revolving credit facility 0 100,000
Current portion of long-term debt, net 6,761 224,213
Total current liabilities 881,633 1,129,771
Long-term debt, net 2,565,115 2,161,790
Liabilities for legal matters - long term 71,819 85,479
Total long-term liabilities 2,790,684 2,416,212
Commitments and contingencies (Notes 4, 19 and 22)
Redeemable non-controlling interests 77,292 64,974
Stockholders’ Deficiency:    
Preferred stock, $0.01 par value, 2,000 shares authorized at December 31, 2025 and 2024; none issued at both December 31, 2025 and 2024 0 0
Additional paid-in capital 571,794 560,206
Stockholders’ accumulated deficit (535,005) (607,062)
Accumulated other comprehensive loss (110,729) (65,510)
Total Amneal Pharmaceuticals, Inc. stockholders’ deficiency (70,794) (109,267)
Non-controlling interests (535) (245)
Total stockholders’ deficiency (71,329) (109,512)
Total liabilities and stockholders’ deficiency 3,678,280 3,501,445
Common Class A    
Stockholders’ Deficiency:    
Common stock 3,146 3,099
Common Class B    
Stockholders’ Deficiency:    
Common stock 0 0
Nonrelated Party    
Current assets:    
Receivables 895,143 775,731
Operating lease right-of-use assets 38,832 31,388
Financing lease right of use assets 53,328 56,433
Current liabilities:    
Payable 761,316 735,450
Current portion of operating lease liabilities 8,668 9,435
Current portion of financing lease liabilities 3,442 3,211
Operating lease liabilities 33,233 24,814
Financing lease liabilities 54,927 56,889
Other long-term liabilities 32,263 26,949
Related Party    
Current assets:    
Receivables 470 484
Operating lease right-of-use assets 15,216 10,964
Current liabilities:    
Payable 55,485 22,311
Current portion of operating lease liabilities 2,705 3,396
Operating lease liabilities 14,195 9,391
Other long-term liabilities $ 19,132 $ 50,900
v3.25.4
Consolidated Balance Sheets (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Preferred stock, par value (in dollars per share) $ 0.01 $ 0.01
Preferred stock, shares authorized (in shares) 2,000,000 2,000,000
Preferred stock, shares issued (in shares) 0 0
Class A Common Stock    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 900,000,000 900,000,000
Common stock, shares issued (in shares) 314,565,000 309,881,000
Common Class B    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 300,000 300,000
Common stock, shares issued (in shares) 0 0
v3.25.4
Consolidated Statement of Changes in Stockholders’ Equity (Deficiency) - USD ($)
$ in Thousands
Total
Additional Paid-in Capital
Stockholders’ Accumulated Deficit
Accumulated Other Comprehensive Income (Loss)
Non- Controlling Interests
Class A Common Stock
Common Stock
Class A Common Stock
Common Stock
Old PubCo, Common Class B
Common Stock
Shares beginning balance (in shares) at Dec. 31, 2022           0 151,490,000 152,117,000
Stockholders' equity beginning balance at Dec. 31, 2022 $ 183,979 $ 691,629 $ (406,183) $ 9,939 $ (114,442) $ 0 $ 1,514 $ 1,522
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income (loss) (79,265)   (83,993)   4,728      
Foreign currency translation adjustments (1,059)     (433) (626)      
Stock-based compensation $ 26,822 26,822            
Exercise of stock options (in shares) 163,824         15,000 148,000  
Exercise of stock options $ 451 447   4 (2) $ 1 $ 1  
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (in shares)           6,000 2,789,000  
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (2,370) 2,594   77 (5,069)   $ 28  
Unrealized loss on cash flow hedge, net of tax (48,497)     (39,248) (9,249)      
Tax and other distributions, net (56,684)       (56,684)      
Reclassification of cash flow hedge to earnings, net of tax of $0 (3,366)     (3,366)        
Other, net of tax of $0 0              
Effect of the Reorganization (in shares)           306,544,000 (154,427,000) (152,117,000)
Effect of the Reorganization 0 (182,252)   678 181,574 $ 3,065 $ (1,543) $ (1,522)
Shares ending balance (in shares) at Dec. 31, 2023           306,565,000 0 0
Stockholders' equity ending balance at Dec. 31, 2023 20,011 539,240 (490,176) (32,349) 230 $ 3,066 $ 0 $ 0
Redeemable non-controlling interest, beginning balance at Dec. 31, 2022 24,949              
Redeemable Non- Controlling Interests                
Net income (loss) 30,543              
Tax and other distributions, net (14,199)              
Redeemable non-controlling interest, ending balance at Dec. 31, 2023 41,293              
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income (loss) (117,361)   (116,886)   (475)      
Foreign currency translation adjustments (5,788)     (5,788) 0      
Stock-based compensation $ 27,768 27,768            
Exercise of stock options (in shares) 396,914         397,000    
Exercise of stock options $ 1,154 1,150   0 0 $ 4    
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (in shares)           2,919,000    
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (7,923) (7,952)   0 0 $ 29    
Unrealized loss on cash flow hedge, net of tax (1,168)     (1,168) 0      
Tax and other distributions, net 0       0      
Reclassification of cash flow hedge to earnings, net of tax of $0 (26,205)     (26,205)        
Other, net of tax of $0 0              
Shares ending balance (in shares) at Dec. 31, 2024           309,881,000    
Stockholders' equity ending balance at Dec. 31, 2024 (109,512) 560,206 (607,062) (65,510) (245) $ 3,099    
Redeemable Non- Controlling Interests                
Net income (loss) 43,485              
Tax and other distributions, net (19,804)              
Redeemable non-controlling interest, ending balance at Dec. 31, 2024 64,974              
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income (loss) 71,767   72,057   (290)      
Foreign currency translation adjustments (18,685)     (18,685) 0      
Stock-based compensation $ 31,953 31,953            
Exercise of stock options (in shares) 712,069         712,000    
Exercise of stock options $ 1,960 1,953   0 0 $ 7    
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (in shares)           3,972,000    
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (22,278) (22,318)   0 0 $ 40    
Unrealized loss on cash flow hedge, net of tax (22,423)     (22,423) 0      
Tax and other distributions, net 0       0      
Reclassification of cash flow hedge to earnings, net of tax of $0 1,229     1,229        
Other, net of tax of $0 (5,340)     (5,340)        
Shares ending balance (in shares) at Dec. 31, 2025           314,565,000    
Stockholders' equity ending balance at Dec. 31, 2025 (71,329) $ 571,794 $ (535,005) $ (110,729) $ (535) $ 3,146    
Redeemable Non- Controlling Interests                
Net income (loss) 56,166              
Tax and other distributions, net (43,848)              
Redeemable non-controlling interest, ending balance at Dec. 31, 2025 $ 77,292              
v3.25.4
Consolidated Statement of Changes in Stockholders’ Equity (Deficiency) (Parenthetical) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Stockholders' Equity [Abstract]      
Unrealized loss on cash flow hedge, net of tax $ 0 $ 0 $ 0
Reclassification of cash flow hedge to earnings, net of tax 0 0 0
Other, net of tax $ 0 $ 0 $ 0
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income (loss) $ 127,933 $ (73,876) $ (48,722)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Depreciation and amortization 223,572 236,191 229,400
Unrealized foreign currency (gain) loss (7,453) 7,191 (768)
Amortization of debt issuance costs and discount 22,431 29,097 11,548
Reclassification of cash flow hedge 1,229 (26,205) (3,366)
Loss on refinancing 31,365 0 40,805
Intangible asset impairment charges 22,784 920 66,932
Change in fair value of contingent consideration 0 0 (14,497)
Stock-based compensation 31,953 27,768 26,822
Inventory provision 85,962 96,558 74,686
Other operating charges and credits, net 4,732 1,523 9,923
Changes in assets and liabilities:      
Trade accounts receivable, net (120,566) (162,637) 126,289
Inventories (87,026) (130,530) (126,182)
Prepaid expenses, other current assets and other assets (19,163) (959) 37,814
Related party receivables (13) 482 (490)
Accounts payable, accrued expenses and other liabilities 21,321 235,135 (94,446)
Related party payables 931 54,441 9,829
Net cash provided by operating activities 339,992 295,099 345,577
Cash flows from investing activities:      
Purchases of property, plant and equipment (70,063) (51,924) (43,216)
Acquisition of intangible assets (15,514) (14,650) (22,388)
Deposits for future acquisition of property, plant, and equipment (28,780) (8,416) (3,585)
Proceeds from sale of property, plant, equipment and other 2,094 0 0
Proceeds from sale of subsidiary 0 11,994 0
Net cash used in investing activities (112,263) (62,996) (69,189)
Cash flows from financing activities:      
Proceeds from issuance of debt 2,694,750 0 217,732
Payments of principal on debt, revolving credit facility, financing leases and other (2,811,508) (188,918) (414,080)
Payments of deferred financing, refinancing costs and debt extinguishment costs (74,973) (71) (162,415)
Borrowings on revolving credit facility 218,000 48,000 219,000
Proceeds from exercise of stock options 1,960 1,154 451
Employee payroll tax withholding on restricted stock unit and performance stock unit vesting (22,278) (7,952) (2,378)
Tax and other distributions to non-controlling interests (43,848) (19,804) (70,883)
Payment of principal on notes payable - related party 0 (44,200) 0
Proceeds from alliance party 6,367 0 0
Net cash used in financing activities (31,530) (211,791) (212,573)
Effect of foreign exchange rate on cash (1,680) (999) 65
Net increase in cash, cash equivalents, and restricted cash 194,519 19,313 63,880
Cash, cash equivalents, and restricted cash - beginning of period 118,420 99,107 35,227
Cash, cash equivalents, and restricted cash - end of period 312,939 118,420 99,107
Cash and cash equivalents - end of period 282,029 110,552 91,542
Restricted cash - end of period 28,842 7,868 7,565
Long-term restricted cash included in other assets - end of period 2,068 0 0
Cash, cash equivalents, and restricted cash - end of period 312,939 118,420 99,107
Supplemental disclosure of cash flow information:      
Cash paid for interest 197,848 263,518 192,806
Cash paid, net for income taxes 21,327 15,220 2,496
Supplemental disclosure of non-cash investing and financing activity:      
Payable for acquisition of product rights and licenses 8,611 3,900 2,100
Loan for land purchase - related party $ 476 $ 0 $ 0
v3.25.4
Nature of Operations
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of Operations Nature of Operations
Amneal Pharmaceuticals, Inc. (the “Company”) is a diversified, global biopharmaceutical company that develops, manufactures, markets, and distributes a diverse portfolio of essential medicines. Our Affordable Medicines segment includes retail generics, injectables, and biosimilars. In our Specialty segment, we offer a portfolio of branded pharmaceuticals focused primarily on central nervous system and endocrine disorders. Through our AvKARE segment, we are a distributor of pharmaceuticals and other products for the U.S. federal government, retail, and institutional markets. We operate principally in the United States (“U.S.”), India, and Ireland. Refer to Note 24. Segment Information for an overview of our segments.
The Company is a holding company, whose principal assets are common units (“Amneal Common Units”) of Amneal Pharmaceuticals, LLC (“Amneal”). Immediately prior to the Reorganization (as defined herein), the Company held 50.4% of the Amneal Common Units and the group, together with their affiliates and certain assignees, who owned Amneal when it was a private company (the “Members” or the “Amneal Group”) held the remaining 49.6%. On November 7, 2023, the Company implemented a plan pursuant to which the Company and Amneal reorganized and simplified the Company’s corporate structure by eliminating its umbrella partnership-C-corporation structure and converting to a more traditional C-corporation structure whereby all stockholders hold their voting and economic interests directly through the public company (the “Reorganization”). Effective with the Reorganization, the Company holds 100% of the Amneal Common Units.
Following the implementation of the Reorganization, Amneal Pharmaceuticals, Inc. (“Old PubCo”) became a wholly owned subsidiary of a new holding company, Amneal NewCo Inc. (“New PubCo”), which replaced Old PubCo as the public company trading on the New York Stock Exchange under Old PubCo’s ticker symbol “AMRX.” In addition, New PubCo changed its name to “Amneal Pharmaceuticals, Inc.” and Old PubCo changed its name to “Amneal Intermediate, Inc.” In connection with the Reorganization, holders of shares of Class A common stock, par value $0.01 per share, of Old PubCo (“Old PubCo Class A Common Stock”) ceased to hold such shares and received an equivalent number of shares of Class A common stock, par value $0.01 per share, of New PubCo that have the same voting and economic rights as Old PubCo Class A Common Stock. Additionally, holders of shares of Class B common stock, par value $0.01 per share, of Old PubCo (“Old PubCo Class B Common Stock”), ceased to hold such shares and received an equivalent number of shares of Class A common stock, par value $0.01 per share, of New PubCo that have the same voting and economic rights as Old PubCo Class A Common Stock. All outstanding shares of Old PubCo Class B Common Stock were surrendered and canceled. Accordingly, upon consummation of the Reorganization, Old PubCo stockholders automatically became stockholders of New PubCo, on a one-for-one basis, with the same number and ownership percentage of shares they held in Old PubCo immediately prior to the effective time of the Reorganization. On December 27, 2023, the Company voluntarily withdrew the listing of its Class A common stock from the New York Stock Exchange and transferred the listing to the Nasdaq Stock Market LLC under the same name and ticker symbol.
v3.25.4
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Accounting Principles
The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All intercompany accounts and transactions have been eliminated.
Principles of Consolidation
The consolidated financial statements include the accounts of all entities controlled by the Company, including Amneal and its subsidiaries, through the Company’s direct or indirect ownership of a majority voting interest. The Company records non-controlling interests for the portion of its subsidiaries’ economic interests that it does not hold.
Although the Company had a minority economic interest in Amneal prior to March 31, 2023, it was Amneal’s sole managing member (and it continues to be the sole managing member), having the sole voting power to make all of Amneal’s business decisions and control its management. Therefore, the Company also consolidated the financial statements of Amneal and its subsidiaries for all periods prior to the Reorganization.
Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires the Company's management to make estimates and assumptions that affect the reported financial position at the date of the financial statements and the reported results of operations during the reporting period. Such estimates and assumptions affect the reported amounts of assets, liabilities,
revenues and expenses, and disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The following are some, but not all, of such estimates: the determination of chargebacks, sales returns, rebates, billbacks, valuation of intangible and other assets acquired in business combinations, allowances for accounts receivable, accrued liabilities, liabilities for legal matters, contingent liabilities, initial and subsequent valuation of contingent consideration recognized in business combinations, stock-based compensation, valuation of inventory balances, the determination of useful lives for product rights and the assessment of expected cash flows used in evaluating goodwill and other long-lived assets for impairment. Actual results could differ from those estimates.
Revenue Recognition
When assessing its revenue recognition, the Company performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies the performance obligation. The Company recognizes revenue when it transfers control of its products to customers, in an amount that reflects the consideration to which the Company expects to be entitled to receive in exchange for those products.
From time to time, the Company may enter into arrangements where it licenses certain products to a third-party distributor. Licensing arrangement performance obligations generally include intellectual property (“IP”) rights and research and development (“R&D”) and contract manufacturing services. The Company accounts for IP rights and services separately if they are distinct. The consideration is allocated between IP rights and services based on their relative stand-alone selling prices.
Revenue for distinct IP rights is accounted for based on the nature of the promise to grant the license. In determining whether the Company’s promise is to provide a right to access its IP or a right to use its IP, the Company considers the nature of the IP to which the customer will have rights. IP is either functional IP which has significant standalone functionality or symbolic IP which does not have significant standalone functionality. Revenue from functional IP is recognized at the point in time when control of the distinct license is transferred to the customer. Revenue from symbolic IP is recognized over the access period to the Company’s IP.
Revenue from sales-based milestones and royalties promised in exchange for a license of IP is recognized only when, or as, the later of subsequent sale or the performance obligation to which some or all of the sales-based royalty has been allocated, is satisfied.
For further details on the Company’s revenue recognition policies, refer to Note 3. Revenue Recognition.
Stock-Based Compensation
The Company’s stock-based compensation consists of stock options, restricted stock units (“RSUs”) and market performance-based restricted stock units (“MPRSUs”) awarded to employees and non-employee directors. Stock options are measured at their fair value on the grant date or date of modification, as applicable. RSUs, including MPRSUs, are measured at the stock price on the grant date or date of modification, as applicable. The Company recognizes compensation expense on a straight-line basis over the requisite service and/or performance period, as applicable. Forfeitures of awards are accounted for as a reduction in stock-based compensation expense in the period such awards are forfeited. The Company's policy is to issue new shares upon option exercises and the vesting of RSUs and MPRSUs.
Contingent consideration
Business acquisitions may include future payments that are contingent upon the occurrence of certain pharmaceutical regulatory milestones or net sales of pharmaceutical products. For acquisitions that are accounted for as a business combination, the obligations for such contingent consideration payments are recorded at fair value on the acquisition date. For contingent milestone payments, the Company uses a probability-weighted income approach utilizing an appropriate discount rate. For contingent tiered royalties on net sales, the Company uses a Monte Carlo simulation model. Contingent consideration liabilities are revalued to fair value at the end of each reporting period. Changes in the fair value of contingent consideration, other than changes due to payments, are recognized as a gain or loss and recorded within change in fair value of contingent consideration in the consolidated statements of operations.
Foreign Currencies
The Company has operations in the U.S., India, Ireland, and other foreign jurisdictions. Generally, the Company’s foreign operating subsidiaries’ functional currency is the local currency. The results of its non-U.S. dollar based operations are
translated to U.S. dollars at the average exchange rates during the period. Assets and liabilities are translated at the rate of exchange prevailing on the balance sheet date. Translation adjustments are included in accumulated other comprehensive (loss) income and non-controlling interests in the consolidated balance sheets and are included in comprehensive income (loss). Transaction gains and losses are included in net loss in the Company’s consolidated statements of operations as a component of foreign exchange gain (loss), net. Such foreign currency transaction gains and losses include fluctuations related to long-term intercompany loans that are payable in the foreseeable future. Translation gains and losses on intercompany balances of a long-term investment nature are included in foreign currency translation adjustments in accumulated other comprehensive (loss) income and non-controlling interests, and comprehensive income (loss).
Business Combinations
Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method, the acquiring entity in a business combination records the assets acquired and liabilities assumed at the date of acquisition at their fair values. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. Acquisition-related costs are expensed as incurred.
Cash and Cash Equivalents
Cash and cash equivalents consist of cash on deposit and highly liquid investments with original maturities of three months or less. A portion of the Company’s cash flows are derived outside the U.S. As a result, the Company is subject to market risk associated with changes in foreign exchange rates. The Company maintains cash balances at both U.S.-based and international-based commercial banks. At various times during the year, cash balances in the U.S. may exceed amounts that are insured by the Federal Deposit Insurance Corporation.
Restricted Cash
At December 31, 2025, the Company had a short-term restricted cash balance of $28.8 million in its bank accounts, of which $24.2 million was associated with a short-term liability for a settlement in principle on the primary financial terms for a nationwide resolution to the opioids cases filed and that might have been filed by state Attorneys General, political subdivisions and Native American tribes (refer to Note 19. Commitments and Contingencies and Note 25. Subsequent Events for additional information). The remainder of the short-term and the long-term restricted cash balance as of December 31, 2025 primarily related to the purchase of certain land and equipment in India. As of December 31, 2024, the Company had a total restricted cash balance of $7.9 million in its bank accounts primarily related to the purchase of certain land and equipment in India.
Accounts Receivable and Allowance for Credit Losses
Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company limits its credit risk with respect to accounts receivable by performing credit evaluations when deemed necessary. The Company does not require collateral to secure amounts owed to it by its customers.
Trade accounts receivable are stated at their net realizable value. The allowance for credit losses reflects the best estimate of expected credit losses of the accounts receivable portfolio determined on the basis of historical experience, current information, and forecasts of future economic conditions. The Company determines its allowance methodology by pooling receivable balances at the customer level. The Company considers various factors, including its previous loss history, individual credit risk associated to each customer, and the current and future condition of the general economy. These credit risk factors are monitored on a quarterly basis and updated as necessary. To the extent that any individual debtor is identified whose credit quality has deteriorated, the Company establishes allowances based on the individual risk characteristics of such customer. The Company makes concerted efforts to collect all outstanding balances due from customers; however, account balances are charged off against the allowance when management believes it is probable the receivable will not be recovered. The Company does not have any off-balance-sheet credit exposure related to customers.
Chargebacks Received from Manufacturers
When a sale occurs on a contracted item, the difference between the cost the Company pays to the manufacturer of that item and the contract price that the end customer has with the manufacturer is rebated to the Company by the manufacturer as a chargeback. Chargebacks are recorded as a reduction to cost of sales and either a reduction in the amount due to the manufacturer (if there is a right of offset) or as a receivable from the manufacturer.
Inventories
Inventories consist of finished goods held for sale, raw materials, and work in process. Inventories are stated at net realizable value, with cost determined using the first-in, first-out method. Adjustments for excess and obsolete inventories are established based upon historical experience and management’s assessment of current product demand. These assessments include inventory obsolescence based on its expiration date, damaged or rejected product, and slow-moving products.
Property, Plant, and Equipment
Property, plant, and equipment are stated at historical cost less accumulated depreciation. Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows:
Asset Classification Estimated Useful Life
Buildings 30 years
Computer equipment 5 years
Furniture and fixtures 7 years
Leasehold improvements Shorter of asset's useful life or remaining life of lease
Machinery and equipment 
5 - 10 years
Vehicles 5 years
Upon retirement or disposal, the cost of the asset disposed and the accumulated depreciation are removed from the accounts, and any gain or loss is reflected as part of operating income (loss) in the period of disposal. Expenditures that significantly increase value or extend useful lives of property, plant, and equipment are capitalized, whereas those for normal maintenance and repairs are expensed. The Company capitalizes interest on borrowings during the construction period of major capital projects as part of the related asset and amortizes the capitalized interest into earnings over the related asset’s remaining useful life.
Leases
All significant lease arrangements are recognized as right-of-use (“ROU”) assets and lease liabilities at lease commencement. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent its obligation to make lease payments arising from the lease. The Company includes renewal options to extend the lease term where it is reasonably certain that it will exercise these options ROU assets and liabilities are recognized at the commencement date based on the present value of the future lease payments using the Company's incremental borrowing rate.
Operating lease expense is recognized on a straight-line basis over the lease term. At each balance sheet date, operating and financing lease liabilities continue to represent the present value of the future payments. Financing lease ROU assets are expensed using the straight-line method, unless another basis is more representative of the pattern of economic benefit, to lease expense. Interest on financing lease liabilities is recognized in interest expense.
Leases with an initial term of 12 months or less (short-term leases) are not recognized in the balance sheet and the related lease payments are recognized as incurred over the lease term. The Company separates lease and non-lease components. A portion of the Company’s real estate leases are subject to periodic changes in the Consumer Price Index (“CPI”). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred.
For further details regarding the Company's leases, refer to Note 16. Leases.
In-Process Research and Development
The fair value of in-process research and development (“IPR&D”) acquired in a business combination is determined based on the present value of each research project’s projected cash flows using an income approach. Revenues are estimated based on relevant market size and growth factors, expected industry trends, individual project life cycles and the life of each research project’s underlying marketability. In determining the fair value of each research project, expected cash flows are adjusted for certain risks of completion, including technical and regulatory risk.
The value attributable to IPR&D projects at the time of acquisition is capitalized as an indefinite-lived intangible asset and tested for impairment until the project is completed or abandoned. Upon completion of the project, the indefinite-lived intangible asset is then accounted for as a finite-lived intangible asset and amortized over the estimated useful life of the asset
based on the pattern in which the economic benefits are expected to be consumed or otherwise used up or, if that pattern is not readily determinable, on a straight-line basis. If the project is abandoned, the indefinite-lived intangible asset is charged to expense.
Intangible assets with indefinite lives, including IPR&D, are tested for impairment if impairment indicators arise and, at a minimum, annually. However, an entity is permitted to first assess qualitative factors to determine if a quantitative impairment test is necessary. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that an indefinite-lived intangible asset’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. The indefinite-lived intangible asset impairment test consists of a one-step analysis that compares the fair value of the intangible asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The Company considers many factors in evaluating whether the value of its intangible assets with indefinite lives may not be recoverable, including, but not limited to, expected growth rates, the cost of equity and debt capital, general economic conditions, the Company’s outlook and market performance of the Company’s industry and recent and forecasted financial performance.
Goodwill
Goodwill, which represents the excess of purchase price over the fair value of net assets acquired, is carried at cost. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value based test. The Company reviews goodwill for possible impairment annually during the fourth quarter, or whenever events or circumstances indicate that the carrying amount may not be recoverable.
In order to test goodwill for impairment, an entity is permitted to first assess qualitative factors to determine whether a quantitative assessment of goodwill is necessary. The qualitative factors considered by the Company may include, but are not limited to, general economic conditions, the Company’s outlook, market performance of the Company’s industry and recent and forecasted financial performance. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. If a quantitative assessment is required, the Company determines the fair value of its reporting unit using a combination of the income and market approaches. If the carrying amount of the reporting unit exceeds its fair value, the Company recognizes a goodwill impairment charge for the reporting unit equal to the lesser of (i) the total goodwill allocated to that reporting unit and (ii) the amount by which that reporting unit’s carrying amount exceeds its fair value. See Note 11. Goodwill and Other Intangible Assets, for further discussion of the Company’s qualitative assessments of goodwill.
Assumptions and estimates used in the evaluation of impairment may affect the carrying value of long-lived assets, which could result in impairment charges in future periods. Such assumptions include projections of future cash flows and the current fair value of the asset.
Amortization of Intangible Assets with Finite Lives
Intangible assets, other than indefinite-lived intangible assets, are amortized over the estimated useful life of the asset based on the pattern in which the economic benefits are expected to be consumed or otherwise used up or, if that pattern is not readily determinable, on a straight-line basis. The useful life is the period over which the assets are expected to contribute directly or indirectly to future cash flows. Intangible assets are not written-off in the period of acquisition unless they become impaired during that period.
The Company regularly evaluates the remaining useful life of each intangible asset that is being amortized to determine whether events and circumstances warrant a revision to the remaining period of amortization. If the estimate of the intangible asset’s remaining useful life is changed, the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life. See Note 11. Goodwill and Other Intangible Assets for further discussion of the Company’s intangible assets.
Impairment of Long-Lived Assets (Including Intangible Assets with Finite Lives)
The Company reviews its long-lived assets, including intangible assets with finite lives, for recoverability whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company evaluates assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the asset. If the carrying amount of the assets exceeds the estimated future undiscounted cash flows, impairment is measured based on the difference between the carrying amount of the assets and fair value, which is generally an expected present value cash flow technique. Management’s policy in determining whether an impairment indicator exists comprises measurable operating
performance criteria as well as other qualitative measures. See Note 11. Goodwill and Other Intangible Assets for further discussion of the Company’s assessment of intangible asset impairments.
Financial Instruments
The Company minimizes its risks from interest fluctuations through its normal operating and financing activities and, when deemed appropriate through the use of derivative financial instruments. Derivative financial instruments are used to manage risk and are not used for trading or other speculative purposes. The Company does not use leveraged derivative financial instruments. Derivative financial instruments that qualify for hedge accounting must be designated and effective as a hedge of the identified risk exposure at the inception of the contract. Accordingly, changes in fair value of the derivative contract must be highly correlated with changes in fair value of the underlying hedged item at inception of the hedge and over the life of the hedge contract.
All derivatives are recorded on the balance sheet as assets or liabilities and measured at fair value. For derivatives designated as cash flow hedges, the effective portion of the changes in fair value of the derivatives are recorded in accumulated other comprehensive (loss) income net of income taxes and subsequently amortized as an adjustment to interest expense over the period during which the hedged forecasted transaction affects earnings, which is when the Company recognizes interest expense on the hedged cash flows. Cash flows of such derivative financial instruments are classified consistent with the underlying hedged item.
Highly effective hedging relationships that use interest rate swaps as the hedging instrument and that meet criteria under ASC 815, Derivatives and Hedging (“ASC 815”), may qualify for the “short-cut method” of assessing effectiveness. The short-cut method allows the Company to make the assumption of no ineffectiveness, which means that the change in fair value of the hedged item can be assumed to be equal to the change in fair value of the derivative. Unless critical terms change, no further evaluation of effectiveness is performed for these hedging relationships unless a critical term is changed.
For a hedging relationship that does not qualify for the short-cut method, the Company measures its effectiveness using the “hypothetical derivative method”, in which the change in fair value of the hedged item must be measured separately from the change in fair value of the derivative. At inception and quarterly thereafter, the Company formally assesses whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in the fair value or cash flows of the hedged item. The Company compares the change in the fair value of the actual interest rate derivative to the change in the fair value of a hypothetical interest rate derivative with critical terms that match the hedged interest rate payments. After the initial quantitative assessment, this analysis is performed on a qualitative basis and, if it is determined that the hedging relationship was and continues to be highly effective, no further analysis is required.
All components of each derivative financial instrument's gain or loss are included in the assessment of hedge effectiveness. If it is determined that a derivative ceases to be a highly effective hedge, the Company discontinues hedge accounting and any deferred gains or losses related to a discontinued cash flow hedge shall continue to be reported in accumulated other comprehensive (loss) income net of income taxes, unless it is probable that the forecasted transaction will not occur. If it is probable that the forecasted transaction will not occur by the originally specified time period, the Company discontinues hedge accounting, and any deferred gains or losses reported in accumulated other comprehensive (loss) income are reclassified into earnings immediately.
The Company is subject to credit risk as a result of nonperformance by counterparties to the derivative agreements. Upon inception and quarterly thereafter, the Company makes judgments on each counterparty’s creditworthiness for nonperformance by counterparties.
Income Taxes
The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes (“ASC 740”), which requires the recognition of tax benefits or expenses on temporary differences between the financial reporting and tax bases of its assets and liabilities by applying the enacted tax rates in effect for the year in which the differences are expected to reverse. Such net tax effects on temporary differences are reflected on the Company’s consolidated balance sheets as deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when the Company believes that it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized.
ASC 740-10 prescribes a two-step approach for the recognition and measurement of tax benefits associated with the positions taken or expected to be taken in a tax return that affect amounts reported in the financial statements. The Company has reviewed and will continue to review the conclusions reached regarding uncertain tax positions, which may be subject to review
and adjustment at a later date based on ongoing analyses of tax laws, regulations and interpretations thereof. To the extent that the Company’s assessment of the conclusions reached regarding uncertain tax positions changes as a result of the evaluation of new information, such change in estimate will be recorded in the period in which such determination is made. The Company reports income tax-related interest and penalties relating to uncertain tax positions, if applicable, as a component of income tax expense. The Company records its valuation allowances against its deferred tax assets (“DTAs”) when it is more likely than not that all or a portion of a DTA will not be realized. The Company routinely evaluates the realizability of its DTAs by assessing the likelihood that its DTAs will be recovered based on all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, estimates of future taxable income, tax planning strategies and results of operations.
The Company establishes a valuation allowance based upon all available objective and verifiable evidence, both positive and negative, including historical levels of pre-tax income (loss) both on a consolidated basis and tax reporting entity basis, legislative developments, expectations and risks associated with estimates of future pre-tax income, and prudent and feasible tax planning strategies.
Comprehensive Income (Loss)
Comprehensive income (loss) includes net income (loss) and all changes in stockholders’ (deficiency) equity (except those arising from transactions with stockholders) including foreign currency translation adjustments resulting from the consolidation of foreign subsidiaries’ financial statements and unrealized losses on cash flows hedges, net of income taxes.
Research and Development
R&D activities are expensed as incurred. R&D expenses primarily consist of direct and allocated expenses incurred with the process of formulation, clinical research, and validation associated with new product development. Upfront and milestone payments made to third parties in connection with R&D collaborations are expensed as incurred up to the point of regulatory approval or when there is no alternative future use.
Intellectual Property Legal Development Expenses
The Company expenses external IP legal development expenses as incurred. These costs relate to legal challenges of innovator’s patents for invalidity or non-infringement, which are customary in the generic pharmaceutical industry, and are incurred predominately during development of a product and prior to regulatory approval. Associated costs include, but are not limited to, formulation assessments, patent challenge opinions and strategy, and litigation expenses to defend the IP supporting the Company's regulatory filings.
Shipping Costs
The Company records the costs of shipping product to its customers as a component of selling, general, and administrative expenses as incurred. Shipping costs were $21.4 million, $18.9 million and $21.7 million for the years ended December 31, 2025, 2024 and 2023, respectively.
Advertising Costs
Advertising costs are expensed as incurred. Advertising costs are included in selling, general and administrative expenses and were $42.0 million, $34.4 million, and $12.4 million for the years ended December 31, 2025, 2024 and 2023, respectively.
Recently Adopted Accounting Pronouncements
In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), which enhances the transparency and usefulness of income tax disclosures. ASU 2023-09 requires that public business entities on an annual basis disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. The Company adopted the annual and interim disclosure requirements of ASU 2023-09 effective December 31, 2025 (refer to Note 5. Income Taxes). The adoption of this ASU only affects the Company’s disclosures, with no impact to its financial condition, results of operations, and cash flows. Certain prior-period disclosures have been conformed to the current-year presentation.
Recently Issued Accounting Pronouncements
In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), which requires a public business entity to provide disaggregated disclosures, in the notes to the financial statements, of certain categories of expenses that are included in expense line items on the face of the income statement. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim reporting periods beginning December 15, 2027, with early adoption permitted. Upon adoption, ASU 2024-03 may be applied prospectively for reporting periods after the effective date or retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
In September 2025, the FASB issued ASU 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606) (“ASU 2025-07”), which amends the accounting guidance to exclude from derivative accounting non-exchange-traded contracts with underlyings that are based on operations or activities specific to one of the parties to the contract. ASU 2025-07 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
In November 2025, the FASB issued ASU 2025‑09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements (“ASU 2025-09”), which are amendments that are intended to better align hedge accounting with entities’ risk‑management activities, including revisions related to assessing similar risk exposure for groups of forecasted transactions, hedging interest payments on choose‑your‑rate debt instruments, and other improvements to cash flow, fair value, and net investment hedge models. ASU 2025‑09 is effective for fiscal years beginning after December 15, 2026, including interim periods within those annual periods, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025‑11, Interim Reporting (Topic 270): Narrow‑Scope Improvements (“ASU 2025-11”), which are amendments intended to improve the navigability and clarity of interim reporting guidance by reorganizing Topic 270, adding a comprehensive list of interim disclosure requirements sourced from other Codification topics, and clarifying when interim reporting guidance applies. The ASU also introduces a disclosure principle requiring entities to disclose events occurring after the end of the most recent annual reporting period that have a material impact on the entity. ASU 2025‑11 is effective for public business entities for interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
Reclassification
The prior period balances of $0.9 million and $14.5 million, formerly included in the caption “change in fair value of contingent consideration” for the year ended December 31, 2024 and 2023, respectively, have been reclassified to the caption “other operating income” in the consolidated statements of operations to conform to the current period presentation. This reclassification did not impact operating income or net loss.
v3.25.4
Revenue Recognition
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Pharmaceutical Product Sales
Performance Obligations
The Company’s performance obligation is the supply of finished pharmaceutical products to its customers. The Company’s customers consist primarily of major wholesalers, distributors, retail pharmacies, managed care organizations, purchasing co-ops, hospitals, government agencies, institutions and pharmaceutical companies. The Company’s customer contracts generally consist of both a master agreement, which is signed by the Company and its customer, and a customer submitted purchase order, which is governed by the terms and conditions of the master agreement. Customers purchase product by direct channel sales from the Company or by indirect channel sales through various distribution channels.
Revenue is recognized when the Company transfers control of its products to the customer, which typically occurs at a point-in-time, upon shipment or delivery. Substantially all of the Company’s net revenues relate to products which are transferred to the customer at a point-in-time.
The Company offers standard payment terms to its customers and has elected the practical expedient to not adjust the promised amount of consideration for the effects of a significant financing, since the period between when the Company transfers the product to the customer and when the customer pays for that product is one year or less. Taxes collected from customers relating to product sales and remitted to governmental authorities are excluded from revenues. The consideration amounts due from customers as a result of product sales are subject to variable consideration, as described further below.
The Company offers standard product warranties which provide assurance that the product will function as expected and in accordance with specifications. Customers cannot purchase warranties separately and these warranties do not give rise to a separate performance obligation.
The Company permits the return of product under certain circumstances, mainly upon product expiration, instances of shipping errors or where product is damaged in transit. The Company accrues for the customer’s right to return as part of its variable consideration. See below for further details.
Variable Consideration
The Company includes an estimate of variable consideration in its transaction price at the time of sale, when control of the product transfers to the customer. Variable consideration includes but is not limited to: chargebacks, distribution fees, rebates, group purchasing organization (“GPO”) fees, prompt payment (cash) discounts, consideration payable to the customer, billbacks, Medicaid and other government pricing programs, price protection and shelf stock adjustments, sales returns, and profit shares.
The Company assesses whether or not an estimate of its variable consideration is constrained and has determined that the constraint does not apply, since it is probable that a significant reversal in the amount of cumulative revenue will not occur in the future when the uncertainty associated with the variable consideration is subsequently resolved. The Company’s estimates for variable consideration are adjusted as required at each reporting period for specific known developments that may result in a change in the amount of total consideration it expects to receive.
Chargebacks
In the case an indirect customer purchases product from their preferred wholesaler instead of directly from the Company, and the contract price charged to the indirect customer is lower than the wholesaler pricing, the Company pays the direct customer (wholesaler) a chargeback for the price differential. The Company estimates its chargeback accrual based on its estimates of the level of inventory of its products in the distribution channel that remain subject to chargebacks, current contract terms and historical experience. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Rebates
The Company pays fixed or volume-based rebates to its customers based on a fixed amount, fixed percentage of product sales or based on the achievement of a specified level of purchases. The Company’s rebate accruals are based on actual net sales, contractual rebate rates negotiated with customers, and expected purchase volumes / corresponding tiers based on actual sales to date and forecasted amounts.
Group Purchasing Organization Fees
The Company pays fees to GPOs for administrative services that the GPOs perform in connection with the purchases of product by the GPO participants who are the Company’s customers. The Company’s GPO fee accruals are based on actual net sales, contractual fee rates negotiated with GPOs and the mix of the products in the distribution channel that remain subject to GPO fees.
Prompt Payment (Cash) Discounts
The Company provides customers with prompt payment discounts which may result in adjustments to the price that is invoiced for the product transferred, in the case that payments are made within a defined period. The Company’s prompt payment discount accruals are based on actual net sales and contractual discount rates.
Consideration Payable to the Customer
The Company pays administrative and service fees to its customers based on a fixed percentage of the product price. These fees are not in exchange for a distinct good or service and therefore are recognized as a reduction of the transaction price. The Company accrues for these fees based on actual net sales, contractual fee rates negotiated with the customer and the mix of the products in the distribution channel that remain subject to fees.
Billbacks
In the case an indirect customer purchases product from their preferred wholesaler instead of directly from the Company, and the contract price charged to the indirect customer is higher than contractual pricing, the Company pays the indirect customer a billback for the price differential. The Company estimates its billback accrual based on its estimates of the level of inventory of its products in the distribution channel that remain subject to billbacks, current contract terms and historical experience. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Medicaid and Other Government Pricing Programs
The Company complies with required rebates mandated by law under Medicaid and other government pricing programs. The Company estimates its government pricing accruals based on monthly sales, historical experience of claims submitted by the various states and jurisdictions, historical rates and estimated lag time of the rebate invoices.
Price Protection and Shelf Stock Adjustments
The Company provides customers with price protection and shelf stock adjustments which may result in an adjustment to the price charged for the product transferred, based on differences between old and new prices which may be applied to the customer’s on-hand inventory at the time of the price change. The Company accrues for these adjustments when its expected value of an adjustment is greater than zero, based on contractual pricing, actual net sales, accrual rates based on historical average rates, and estimates of the level of inventory of its products in the distribution channel that remain subject to these adjustments. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Sales Returns
The Company permits the return of product under certain circumstances, mainly due to product expiration, instances of shipping errors or where product is damaged in transit, and occurrences of product recalls. The Company’s product returns accrual is primarily based on estimates of future product returns based generally on actual net sales, estimates of the level of inventory of its products in the distribution and retail channels that remain subject to returns, estimated lag time of returns and historical return rates. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Profit Shares
For certain product sale arrangements, the Company earns a profit share upon the customer’s sell-through of the product purchased from the Company. The Company estimates its profit shares based on actual net sales by third parties, estimated inventory sold to our partners not yet sold by them, and historical rates of profit shares earned. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
License Agreements
Refer to Note 4. Alliance and Collaboration for further information related to revenue recognition associated with a license agreement with multiple performance obligations.
Concentration of Revenue
The following table summarizes the percentages of net revenues from each of the Company's customers that individually accounted for 10% or more of its net revenues:
For the year ended December 31,
202520242023
Customer A25 %23 %24 %
Customer B15 %15 %16 %
Customer C22 %23 %21 %
Disaggregated Revenue
The Company’s significant dosage forms within its Affordable Medicines segment, therapeutic classes within its Specialty segment, and sales channels within its AvKARE segment, each determined based on net revenue for the years ended December 31, 2025, 2024 and 2023 are presented below (in thousands):

 Year ended December 31,
 202520242023
Affordable Medicines
Oral solid$726,383 $689,436 $649,998 
Auto-injector
232,796 209,497 160,853 
Transdermal187,511 180,917 159,084 
Injectable161,239 165,430 141,854 
Biosimilar100,228 125,422 65,923 
Oral liquid72,821 103,421 111,045 
Other dosage forms (1)
252,421 202,188 180,479 
Subtotal dosage forms
1,733,399 1,676,311 1,469,236 
International12,125 8,952 2,165 
Total Affordable Medicines net revenue1,745,524 1,685,263 1,471,401 
Specialty
Central nervous system
333,417 280,174 249,981 
Hormonal / allergy
154,927 130,426 110,486 
Other therapeutic classes39,664 28,622 29,990 
Subtotal therapeutic classes
528,008 439,222 390,457 
License agreement (2)
500 6,527 — 
Total Specialty net revenue528,508 445,749 390,457 
AvKARE
Distribution408,456 433,981 347,406 
Government
270,105 159,957 121,829 
Institutional35,376 42,750 38,016 
Other30,791 26,257 24,498 
Total AvKARE net revenue744,728 662,945 531,749 
Total net revenue$3,018,760 $2,793,957 $2,393,607 
(1)Includes net revenue from sales of transmucosal, ophthalmic, topical, nasal and inhalation dosage forms.
(2)Refer to Note 4. Alliance and Collaboration for information on revenue recognized under license agreements.
A rollforward of the major categories of sales-related deductions for the years ended December 31, 2025, 2024 and 2023 is as follows (in thousands):
 Contract Charge-
backs and Sales
Volume
Allowances
Cash
Discount
Allowances
Accrued
Returns
Allowance
Accrued
Medicaid and
Commercial
Rebates
Balance at December 31, 2022$573,592 $27,454 $145,060 $86,030 
Provision related to sales recorded in the period3,384,360 113,396 73,172 246,608 
Credits/payments issued during the period(3,398,618)(116,958)(81,746)(241,948)
Balance at December 31, 2023559,334 23,892 136,486 90,690 
Provision related to sales recorded in the period3,684,804 126,035 98,118 274,534 
Credits/payments issued during the period(3,745,601)(123,959)(74,114)(229,736)
Balance at December 31, 2024498,537 25,968 160,490 135,488 
Provision related to sales recorded in the period4,378,997 142,287 112,026 282,417 
Credits/payments issued during the period(4,076,348)(127,263)(93,045)(298,419)
Balance at December 31, 2025$801,186 $40,992 $179,471 $119,486 
v3.25.4
Alliance and Collaboration
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Alliance and Collaboration Alliance and Collaboration
The Company has entered into several alliance, collaboration, license, distribution and similar agreements with respect to certain of its products and services with third-party pharmaceutical companies. The consolidated statements of operations include revenue recognized under agreements the Company has entered into to develop marketing and/or distribution relationships with its partners to fully leverage the technology platform and revenue recognized under development agreements which generally obligate the Company to provide R&D services over multiple periods.
The following table summarizes the activity in the Company’s consolidated statements of operations related to alliance and collaboration agreements for the years ended December 31, 2025, 2024 and 2023 (in thousands):
Years Ended December 31,
PartyCaption in Statement of Operations202520242023
A.Orion Corporation
Research and development (1)
$(2,836)$(4,029)$(899)
A.Orion Corporation
Research and development (2)
$(1,271)$(913)$(463)
B.Zambon Biotech S.A.
Net revenue (3)
$— $4,527 $— 
C.Knight Therapeutics International S.A.
Net revenue (4)
$— $2,000 $— 
D.mAbxience S.L.
Research and development (5)
$— $6,500 $5,000 
E.Metsera, Inc.
Net revenue (6)
$2,539 $316 $— 
(1)Deferred income was recognized as a reduction to R&D expense as services were performed under the Orion Agreement (as defined below).
(2)Reimbursable R&D services performed under the Orion Agreement were recorded as a reduction to R&D expense.
(3)Delivery of a functional license (out-licensing revenue).
(4)Non-refundable license fee.
(5)Clinical, development, and regulatory milestones.
(6)Development activities performed on behalf of Metsera, Inc. on a cost plus margin basis were recorded as net revenue.
The following table summarizes the balances in the Company’s consolidated balance sheets related to alliance and collaboration agreements as of December 31, 2025 and 2024 (in thousands):
PartyCaption in Balance SheetDecember 31, 2025December 31, 2024
A.Orion Corporation
Accounts payable and accrued expenses (1)
$4,811 $5,008 
A.Orion Corporation
Other long-term liabilities (1)
$814 $3,453 
B.Zambon Biotech S.A.
Other long-term liabilities (1)
$2,530 $2,530 
D.mAbxience S.L.
Accounts payable and accrued expenses (2)
$7,500 $— 
E.Metsera, Inc.
Prepaid expenses and other current assets (3)
$321 $335 
E.Metsera, Inc.
Other long-term liabilities (4)
$9,378 $— 
(1)Comprised of deferred income as of December 31, 2025 and 2024.
(2)Comprised of an accrued milestone as of December 31, 2025 for a Food and Drug Administration (“FDA”) approval.
(3)Comprised primarily of unbilled receivables for R&D services performed as of December 31, 2025 and 2024.
(4)Comprised of construction costs contributed, as defined in the Company’s collaboration agreement with Metsera, Inc. The Company concluded the funding received from Metsera shall be allocated between two performance obligations: (i) a financing obligation in accordance with ASC 470, Debt and (ii) a contract obligation for future manufacturing services. For the year ended December 31, 2025, the Company recorded $6.4 million as a cash inflow from financing activities for the financing obligation and $3.0 million as a cash inflow from operating activities for the contract obligation.
Alliance and Collaboration Agreement Descriptions
A. Orion Corporation License Agreement
On December 28, 2022, Amneal signed a long-term license agreement with Orion Corporation (“Orion”), a globally operating Finnish pharmaceutical company, to commercialize a number of our complex generic products in most parts of Europe, Australia and New Zealand (the “Orion Agreement”). The initial term of the Orion Agreement commences upon commercial launch of the products and will continue for eight years. The Orion Agreement will automatically renew for successive two-year terms unless either party declines such renewal in writing at least one year in advance.
Under the terms of the Orion Agreement, Amneal granted Orion licenses to certain generic products commercially available in the U.S. today and select high-value pipeline products currently under development. In addition, Amneal will be responsible for the performance of all R&D activities to be conducted to obtain regulatory approval for each product. Amneal is entitled to be reimbursed for a percentage of mutually agreed upon R&D expenses from Orion. Orion will be responsible for preparing and filing regulatory documentation, along with paying any application fees seeking regulatory approval for the products.
Upon achieving regulatory approval for products, Amneal will be responsible for manufacturing and supplying products to Orion. Orion will be responsible for all commercialization and marketing activities for the territories described above. Amneal will earn revenue for supplying products to Orion at the greater of: (i) cost plus a stated margin, or (ii) a fixed percentage of the net selling price, as defined in the Orion Agreement.
Upon signing of the Orion Agreement, Amneal was entitled to an upfront, non-refundable payment of €20.0 million, or $21.4 million (based on the exchange rate at that date). Amneal is eligible to receive certain one-time sales-based milestones in the aggregate of €45.0 million, or $52.8 million (based on the exchange rate as of December 31, 2025) contingent upon whether Orion achieves certain annual sales targets.
The Orion Agreement is within the scope of ASC Topic 808, Collaborative Arrangements (“ASC 808”). The Company identified performance obligations related to: (1) the grant of a license of functional IP, (2) the performance of R&D activities, and (3) the supply of products. The Company evaluated that the grant of licenses is in the scope of ASC 606, whereas the performance of R&D activities is in the scope of ASC 730-20, Research and Development Arrangements, because the Company determined that performing R&D activities on behalf of other parties is not part of the ordinary activities of its business. The Company will record reimbursement received from Orion for R&D activities as a reduction of R&D expense. The Company concluded each future purchase order from Orion represents a separate contract. Amneal will record revenue related to each purchase order when it transfers control of the products to Orion.
The Company determined that the transaction price under the arrangement was the upfront payment of $21.4 million, which was allocated to the performance obligations based on their relative standalone selling prices. The remaining sales-based milestones payments of $52.8 million are variable consideration and were not included in the transaction price because they were fully constrained under ASC 606.
As of December 31, 2022, the Company had recorded a $21.4 million receivable in prepaid expenses and other current assets for the upfront payment due from Orion, which was received in January 2023. For the year ended December 31, 2022, the Company recognized $8.0 million in license revenue related to the delivery of functional IP, which was recorded in net revenues. The remaining $13.4 million of the transaction price was allocated to the R&D activities performance obligation and was recorded as deferred income. As discussed above, deferred income continues to be recognized as a reduction to R&D expense as services are performed under the Orion Agreement.
As of December 31, 2025, no products have been supplied by Amneal under the Orion Agreement.
B. License Agreement with Zambon Biotech
On February 23, 2024, the Company entered into a license, distribution and supply agreement with Zambon Biotech S.A. (“Zambon”) granting Zambon the exclusive rights to seek regulatory approval for and commercialize IPX203 in Europe (the “Zambon License Agreement”). The term for the Zambon License Agreement is 15 years commencing from the commercial launch of the product, which can automatically renew for successive two-year periods unless either party provides notice declining such renewal at least one year in advance. Zambon will be responsible for the performance of all R&D activities, regulatory approval, commercialization, and marketing activities for the territories in the agreement to be conducted to obtain regulatory approval for each product. Upon achieving regulatory approval for products, Amneal will be responsible for manufacturing and supplying products to Zambon.
In connection with the execution of the agreement, the Company was entitled to a nonrefundable license fee of €5.0 million, or $5.4 million, which was received in April 2024. Of the license fee, the Company allocated €3.2 million, or $3.5 million, to the delivery of a functional license, which was recorded as net revenue during the year ended December 31, 2024. In September 2024, the Company received €1.5 million, or $1.6 million, for a regulatory milestone. Of the regulatory milestone, the Company allocated €1.0 million, or $1.0 million, to the delivery of a functional license, which was recorded as net revenue during the year ended December 31, 2024. In addition, the Company is eligible to receive future milestone payments totaling €70.0 million, or $82.2 million, as of December 31, 2025, from Zambon, contingent upon regulatory approval of the product, and achievement of certain annual net sales targets by Zambon. The Zambon License Agreement also includes single-digit to low-double digit royalty payments based on net sales of IPX203.
C. Knight Therapeutics International S.A. License Agreement
On January 24, 2024, the Company entered into a 15-year license, distribution and supply agreement with Knight Therapeutics International S.A. (“Knight”) granting Knight the exclusive rights to seek regulatory approval for and commercialize IPX203 in Canada and Latin America (the “Knight License Agreement”). The Knight License Agreement will automatically renew for successive two-year periods unless either party provides notice declining such renewal at least one year in advance.
Knight will be responsible for the performance of all R&D activities, regulatory approval, commercialization, and marketing activities for the territories in the agreement to be conducted to obtain regulatory approval for each product. Upon achieving regulatory approval for products, Amneal will be responsible for manufacturing and supplying products to Knight.
The Knight License Agreement provides for potential future milestone payments totaling $9.5 million, contingent upon regulatory approval, launch dates and cumulative net sales targets by Knight. The agreement also includes low-double digit royalty payments based on net sales of IPX203.
D. Biosimilar Licensing and Supply Agreements
Bevacizumab
On May 7, 2018, the Company entered into license and supply agreements with mAbxience S.L. (“mAbxience”), for its biosimilar candidate for Avastin® (bevacizumab). The supply agreement was subsequently amended on March 2, 2021, and the licensing agreement was amended on March 4, 2021. The Company is the exclusive partner in the U.S. market.
On April 13, 2022, the FDA approved the Company’s biologics license application for bevacizumab-maly, a biosimilar referencing Avastin® which the Company markets as ALYMSYS®. In connection with this regulatory approval and associated activity, the Company paid milestones of $26.5 million during the year ended December 31, 2022, which were capitalized as product rights intangible assets and are being amortized to cost of sales over their estimated useful lives of seven years. On March 29, 2024, the Company paid a sales-based milestone of $9.5 million, which was capitalized as a product rights intangible asset and is being amortized to cost of sales. The agreement provides for potential future milestone payments to mAbxience of up to $14.0 million for commercial milestones.
On December 19, 2025, the Company also entered into a distribution agreement with Valorum Oncology, LLC (“Valorum”), pursuant to which Valorum was appointed as Amneal’s exclusive distributor of ALYMSYS® in the territory (primarily the United States and Puerto Rico). Under this distribution agreement, Valorum is responsible for distribution activities, while the Company retains regulatory responsibilities and continues to supply ALYMSYS® under the amended agreement with mAbxience. The distribution agreement with Valorum includes a tiered annual profit share percentage, along with minimum net profits that is payable to Amneal, beginning in 2027.
The initial term of the distribution agreement with Valorum ends on December 31, 2028. The agreement also provides that it will terminate automatically upon the expiration or termination of the Company’s underlying agreements with mAbxience.
Denosumab
On October 12, 2023, the Company entered into a licensing and supply agreement with mAbxience to be the exclusive U.S. partner for two denosumab biosimilars referencing both Prolia® and XGEVA®. Denosumab is a monoclonal antibody drug that inhibits bone reabsorption. It is indicated for two major categories of therapy: bone metastasis from various forms of cancer and prevention of bone pain and fractures, including osteoporosis-related injuries. mAbxience is responsible for the clinical and regulatory approval for the two products and regulatory fees will be shared by the parties. Upon approval of each product, mAbxience will be responsible for supply and the Company will be responsible for commercialization.
On December 19, 2025, the FDA approved both biologics license applications for Boncresa®, a biosimilar referencing Prolia®, and Oziltus®, a biosimilar referencing XGEVA®. In connection with this approval, the Company accrued $7.5 million in milestone payments as of December 31, 2025. The Company paid these milestones to mAbxience in February 2026. The approval milestones were capitalized as product rights intangible assets and will be amortized to cost of sales over their estimated useful lives of five years, commencing upon commercial launch, which the Company currently expects to occur in 2026. The agreement provides for potential additional future milestone payments to mAbxience of up to $47.5 million for the achievement of annual commercial milestones.
E. Metsera, Inc. Collaboration Agreement
On September 30, 2024, the Company entered into a collaboration agreement with Metsera, Inc. (“Metsera”), a clinical-stage biopharmaceutical company, under which the Company became Metsera’s preferred global supply partner for its portfolio of weight loss medicines. The agreement also grants the Company an exclusive license to commercialize certain Metsera products in select emerging markets, including India, certain Southeast Asian countries, Africa, and the Middle East.
Under the terms of the agreement, the Company is responsible for specified manufacturing and development activities. Following regulatory approval of any of the medicines covered by the agreement, the Company will supply commercial products to Metsera in exchange for compensation at cost plus a margin, and tiered low single-digit percentages of Metsera’s gross profit.
The Company is constructing two manufacturing facilities in India, one for API production and one for fill-finish manufacturing. Metsera will fund an agreed-upon percentage of these construction costs, up to $100 million, subject to annual caps. In consideration of Metsera’s funding, the Company initially agreed to (i) provide a rebate on each unit of commercial injectable product produced by the Company and purchased by Metsera, and (ii) make a payment to Metsera for each unit of commercial product manufactured for the Company or third parties using the facilities, in aggregate up to the amount of Metsera’s construction funding.
On November 13, 2025, Metsera was acquired by Pfizer Inc. On January 30, 2026, Pfizer exercised its rights under the agreement’s change-in-control provision to shorten the agreement’s term from seven years to four years from the date of first commercial sale. As a result, the Company’s rebate and construction cost reimbursement obligations described above have been eliminated. Metsera’s cost sharing commitment of up to $100 million and all other terms of the agreement remain unchanged.
Other Agreements
ONGENTYS® License Agreement
On December 5, 2023, the Company entered into a license agreement with BIAL-Portela & Ca., S.A. (“BIAL”) for the exclusive royalty-free right to market and distribute ONGENTYS® (opicapone) in the U.S. starting on December 18, 2023 and ending at such time when generic opicapone sales reach certain predetermined thresholds (the “BIAL License Agreement”). ONGENTYS® was approved by the FDA in 2020 as an add-on treatment to carbidopa/levodopa in patients with Parkinson’s disease experiencing “Off” episodes. Under the BIAL License Agreement, the Company is responsible for commercialization and marketing of ONGENTYS® in the U.S., and BIAL is responsible for manufacturing and supply. The Company commenced distribution of ONGENTYS® in January 2024.
During December 2023, the Company paid a nonrefundable license fee of $12.5 million to BIAL, which was capitalized as an intangible asset and was initially scheduled to be amortized to cost of sales over a period of eight years. In December 2025, the Company exercised its contractual right and notified BIAL of its intent to terminate the license agreement effective February 26, 2028, unless both sides agree to an extension. Until the termination becomes effective, the Company continues to operate under the terms of the license agreement. As a result of this notice, the Company shortened the amortization period of the related intangible asset to end in February 2028. The carrying amount of the intangible asset was $10.4 million as of December 31, 2025. The BIAL License Agreement provides for potential future milestone payments totaling $22.5 million, depending on cumulative net sales of ONGENTYS®.
ApiJect Systems Collaboration Agreement
On May 8, 2025, the Company entered into a 15-year strategic collaboration agreement with ApiJect Systems, Corp. and related entities (“ApiJect”), a medical technology company focused on advanced drug delivery (“ApiJect Agreement”). Under the ApiJect Agreement, Amneal has agreed to install and operate manufacturing equipment leased from Apiject at the Company’s Brookhaven, New York facility. This equipment will be used to support production of ApiJect’s proprietary blow fill seal (“BFS”) delivery systems and Amneal’s growing injectable portfolio.
The Company concluded the agreement contains a financing lease pursuant to Accounting Standards Codification Topic 842, Leases. The lease will commence on the date the equipment is available for Amneal’s use. During the lease term, the Company shall pay ApiJect a low single-digit royalty for any of Amneal’s commercial products that are manufactured utilizing the equipment, which will be accounted for as variable lease payments. At the conclusion of the ApiJect Agreement, the Company has the right to purchase the equipment from ApiJect for a nominal amount. Amneal and ApiJect will also collaborate on the development of additional injectable product programs utilizing ApiJect’s BFS platform. The Company is entitled to receive consideration from ApiJect for development work performed under these programs.
The ApiJect Agreement did not have a material impact on the Company’s financial statements as of and for the year ended December 31, 2025.
Agreements with Kashiv Biosciences, LLC
For detail on the Company’s related party agreements with Kashiv Biosciences, LLC, refer to Note 22. Related Party Transactions.
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Provision for Income Taxes
The components of the Company's income (loss) before income taxes were as follows (in thousands):
 Years Ended December 31,
 202520242023
United States$151,706 $(69,020)$(59,781)
International(12,497)14,007 19,511 
Total income (loss) before income taxes$139,209 $(55,013)$(40,270)
The provision for income taxes was comprised of the following (in thousands):
 Years Ended December 31,
 202520242023
Current:   
Federal$(1,884)$3,332 $256 
State and local1,698 4,982 2,214 
Foreign11,462 10,549 5,982 
Total current income tax$11,276 $18,863 $8,452 
For the years ended December 31, 2025, 2024, and 2023, the Company did not record a provision for deferred income taxes as a result of recording a full valuation allowance on its DTAs.
Effective Tax Rate Reconciliation
A reconciliation of the U.S. federal statutory rate to the Company’s effective tax rates were as follows (in thousands, except percentages):
Year Ended December 31,
202520242023
U.S. federal statutory tax rate$29,234 21.0 %$(11,553)21.0 %$(8,457)21.0 %
State and local income taxes, net of federal income tax effect (1)
1,431 1.0 3,900 (7.1)2,297 (5.7)
Foreign tax effects:
India:
India statutory tax rate difference between India and U.S.1,178 0.9 1,113 (2.0)2,106 (5.2)
Change in prior year estimates2,652 1.9 942 (1.7)(3,348)8.3 
Change in valuation allowance1,700 1.2 3,438 (6.3)3,291 (8.2)
Nontaxable or nondeductible items1,610 1.2 (394)0.7 1,050 (2.6)
Tax credits/incentives— — (723)1.3 (3,877)9.6 
Foreign NOLs11 — 245 (0.4)3,278 (8.1)
Other351 0.3 (557)1.0 15 — 
Ireland:
Ireland statutory tax rate difference between Ireland and U.S.3,887 2.8 719 (1.3)(462)1.1 
Change in valuation allowance1,854 1.3 2,951 (5.4)(369)0.9 
Other(571)(0.4)(37)0.1 29 (0.1)
Other foreign jurisdictions:
Other1,413 1.0 (88)0.2 172 (0.4)
Effect of cross-border tax laws:
Subpart F(4,876)(3.5)4,876 (8.9)— — 
Global intangible low-taxed income (GILTI), net of Section 250 deduction873 0.6 — — — — 
Tax credits:
Research and development tax credits(4,018)(2.9)(1,708)3.1 (2,011)5.0 
Changes in valuation allowances(22,289)(16.0)8,557 (15.6)13,025 (32.3)
Nontaxable or nondeductible items:
Income not subject to tax(11,499)(8.2)(8,224)14.9 (5,844)14.5 
Designated drug excise tax1,012 0.7 1,399 (2.5)403 (1.0)
Share-based payment awards1,339 1.0 (1,875)3.4 997 (2.5)
Executive compensation limitation7,833 5.6 896 (1.6)— — 
Partnership investment basis difference from foreign source income(2,624)(1.9)2,941 (5.3)2,621 (6.5)
TRA liability revaluation1,384 1.0 10,643 (19.3)876 (2.2)
Other (permanent differences)762 0.5 637 (1.2)793 (2.0)
Changes in unrecognized tax benefits(1,252)(0.9)749 (1.4)(66)0.2 
Other adjustments:
Imputed interest on TRA Liability— — — — 3,331 (8.3)
Capital loss— — — — (1,041)2.6 
Other(119)(0.1)16 — (357)0.9 
Effective income tax rate$11,276 8.1 %$18,863 (34.3)%$8,452 (21.0)%
(1)The states and localities that contribute to the majority (greater than 50%) of the tax effect in this category include New Jersey for 2025; Tennessee, New York City and Philadelphia for 2024; and Tennessee and Texas for 2023.
The year-over-year changes in the provision for income taxes and effective tax rate primarily reflected differences in income by jurisdiction, the impact of the One Big Beautiful Bill Act (the “OBBBA”), and items related to share-based compensation in the current year.
The change in effective income tax rate for the year ended December 31, 2024 compared to the year ended December 31, 2023 was primarily due to the timing and jurisdictional mix of income and the exit of the umbrella partnership-C-corporation structure as a result of the Reorganization (refer to Note 1. Nature of Operations), which has the effect of allocating all of the operating company’s income to the corporate parent.
India Special Economic Zone
The Company’s Indian subsidiaries are primarily export-oriented, and the tax holiday benefits provided by the Indian government for export activities within Special Economic Zones (“SEZ”) expired in March 2023. Without availing the SEZ benefit in India, the Company is eligible to claim a reduced tax rate of approximately 25.17%.
Organization for Economic Cooperation and Development Policies
The Organization for Economic Cooperation and Development (“OECD”) has issued a two-pillar approach to global taxation, focusing on global profit allocation and a global minimum tax rate. The “Pillar One” global profit allocation proposal would not apply to the Company, since it generally applies to companies with global revenues exceeding €20 billion (approximately $23 billion using the exchange rate as of December 31, 2025). The “Pillar Two” proposal focuses on a global minimum tax of at least 15%. Legislation for the Pillar Two proposal, applying to the Company, has been enacted in Ireland, and became effective with the financial year beginning on January 1, 2024. As the tax rates of the other jurisdictions in which the Company operates exceed 15%, the Company does not believe there is any potential additional exposure besides in Ireland.
The Company assessed that no top-up tax under Pillar Two of the OECD Inclusive Framework on Base Erosion and Profit Shifting is expected to be due for the year ended December 31, 2025. This assessment is based on the application of safe harbor provisions available in all relevant jurisdictions including UK, Germany, Ireland, Switzerland, U.S. and India.
Since Pillar Two taxes are an alternative minimum tax, deferred taxes will not need to be recorded or remeasured. Instead, Pillar Two taxes will be expensed as incurred.
Undistributed Earnings
Applicable foreign taxes (including withholding taxes) have not been provided on the approximately $142.5 million of undistributed earnings of foreign subsidiaries as of December 31, 2025. These earnings have been and currently are considered to be indefinitely reinvested. Quantification of additional taxes that may be payable on distribution is not practicable.
Carryforwards
At December 31, 2025, the Company had approximately $215.9 million of foreign net operating loss carryforwards. These net operating loss carryforwards will partially expire, if unused, between 2029 and 2034. At December 31, 2025, the Company had approximately $164.8 million of state net operating loss carryforwards. The majority of the state net operating losses will expire, if unused, between 2035 and 2045. At December 31, 2025, the Company had approximately $12.5 million of federal R&D credit carryforwards and $11.4 million of state R&D credit carryforwards. The federal R&D credit carryforwards will expire, if unused, between 2036 and 2045, while the state R&D credits may be carried forward indefinitely. At December 31, 2025, the Company had approximately $5.0 million of federal capital loss carryforwards that will expire, if unused, in 2028.
One Big Beautiful Bill Act
On July 4, 2025, President Trump signed the OBBBA, which includes a broad range of tax reform provisions affecting businesses, including, but not limited to, extending or making permanent certain business and international tax measures initially established under the 2017 Tax Cuts and Jobs Act and eliminating the requirement to capitalize and amortize U.S.-based research and experimental expenditures over five years, making these expenditures fully deductible in the period incurred. These provisions resulted in a reduction of the Company’s current income tax liabilities of $7.8 million during the year ended December 31, 2025.
Cash Paid for Income Taxes
The Company paid cash for income taxes as follows (in thousands):
Year Ended December 31,
202520242023
Federal$5,600 $488 $— 
State and local:
Philadelphia, PA811 588 221 
Tennessee702 1,452 1,054 
Texas505 525 435 
All other state and local3,114 2,769 (10)
Foreign:
India10,740 8,756 7,692 
All other foreign(145)642 (6,896)
Total$21,327 $15,220 $2,496 
In 2025, India exceeded 5% of total income taxes paid. In 2024, the only jurisdictions with cash taxes paid that equaled or exceeded 5% of total income taxes paid were Tennessee and India and in 2023, Philadelphia, Texas, Tennessee, and India.
Deferred Taxes
Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):
 December 31,
2025
December 31,
2024
Deferred tax assets:  
Partnership interest in Amneal$346,410 $360,055 
Projected imputed interest on TRA17,970 18,169 
Net operating loss carryforward48,410 33,403 
IRC Section 163(j) interest carryforward103,681 105,621 
Capitalized costs1,713 2,048 
Stock-based compensation 6,659 17,337 
Intangible assets21,386 19,701 
Tax credits and other40,344 33,999 
Total deferred tax assets586,573 590,333 
Valuation allowance(586,573)(590,333)
Net deferred tax assets$— $— 
Since first establishing a valuation allowance, the Company has generated a cumulative consolidated three-year pre-tax loss through December 31, 2025. When measuring this loss, the Company excluded pre-tax income attributable to non-controlling interests because it does not support the realization of the Company’s deferred taxes. As a result of the losses through December 31, 2025, the Company determined that it is more likely than not that it will not realize the benefits of its gross DTAs and therefore maintained its valuation allowance. As of December 31, 2025, this valuation allowance was $586.6 million, and it reduced the carrying value of these gross DTAs, net of the impact of the reversal of taxable temporary differences, to zero.
The following table summarizes the changes in the Company’s valuation allowance on deferred tax assets (in thousands):
 Years Ended December 31,
 202520242023
Balance at the beginning of the period$590,333 $566,544 $434,895 
(Decrease) increase due to net operating losses and temporary differences(5,062)15,139 23,078 
(Decrease) increase due to stock-based compensation (10,771)2,665 1,652 
Increase (decrease) recorded against additional paid-in capital2,818 (1,794)96,316 
Increase recorded against other comprehensive income9,255 7,779 10,603 
Balance at the end of the period$586,573 $590,333 $566,544 
Tax Receivable Agreement
In 2018, the Company entered into a tax receivable agreement (“TRA”) with the Members, which was amended in connection with the Reorganization pursuant to which it is generally required to pay the Members, on a one-to-one basis, 75% of the applicable tax savings, if any, in U.S. federal and state income tax that it is deemed to realize as a result of certain tax attributes of their Amneal common units sold to the Company (or exchanged in a taxable sale) and that were created as a result of (i) the sales of their Amneal common units for shares of Class A common stock of the Company prior to the Reorganization (as defined in Note 1. Nature of Operations) and (ii) tax benefits attributable to payments made under the TRA.
In conjunction with the valuation allowance recorded on the DTAs, the Company reversed the entire accrued TRA liability of $192.8 million during 2019. The Company did not record a TRA liability as of December 31, 2021, 2020, and 2019 because future TRA payments were not probable and estimable. Payments made under the TRA represent amounts that otherwise would have been due to taxing authorities in the absence of attributes obtained by the Company as a result of the sales or exchanges of Amneal common units discussed above. Such amounts will be paid after cash tax savings are realized from the TRA attributes. Payments under the TRA are only expected to be made in periods following the filing of a tax return in which the Company is able to utilize certain tax benefits to reduce its cash taxes paid to a taxing authority.
For the years ended December 31, 2025, 2024, and 2023, the Company recorded expenses associated with the TRA of $6.6 million, $50.7 million, and $3.1 million, respectively, as a result of the realization of cash tax savings from the TRA attributes for those years. As of December 31, 2025 and 2024, the Company had TRA liabilities of $57.5 million and $53.9 million, respectively (refer to Note 22. Related Party Transactions for the current and long-term portions of the TRA liability). The Company’s cumulative cash tax benefit recorded through December 31, 2025 associated with the TRA was approximately $78.9 million, of which the Company recognized cumulative expenses under the TRA of $61.0 million.
As noted above, the Company has determined it is more-likely-than-not it will be unable to utilize its DTAs subject to the TRA; therefore, as of December 31, 2025, the Company had not recognized the contingent liability under the TRA related to the tax savings it may realize in future years from Amneal common units sold or exchanged. If utilization of these DTAs becomes more-likely-than-not in the future, at such time, the unrecorded contingent TRA liability (which amounted to $129.1 million as of December 31, 2025) will be recorded through charges in the Company’s consolidated statements of operations. If the TRA attributes are not utilized in future years, it is reasonably possible no amounts would be paid under the TRA in excess of the $57.5 million accrued as of December 31, 2025.
The timing and amount of any payments under the TRA may vary, depending upon a number of factors including the timing and amount of the Company’s taxable income, and the corporate tax rate in effect at the time of realization of the Company’s taxable income. The timing and amount of payments may also be accelerated under certain conditions, such as a change of control or other early termination event, which could give rise to the Company being obligated to make TRA payments in advance of tax benefits being realized.
Accounting for Uncertainty in Income Taxes
The Company and its subsidiaries file income tax returns in the U.S. federal, and various state, local and foreign jurisdictions. In the U.S., income tax returns are generally subject to examination for a period of three years. The majority of states in which the Company files income tax returns follow the three-year U.S. federal statute of limitations, and a few states have a four-year statute of limitations in which to assess state taxes four years after the return is filed. Because the Company has unused state NOL carryovers generated more than three or four years ago, the relevant state taxing authorities may audit and adjust otherwise closed carryover tax years to the extent such NOL carryover is utilized in an open year. Neither the Company nor any
of its affiliates is currently under audit by the Internal Revenue Service. Amneal is currently under examination in certain states and the Company does not expect any material adjustments as of December 31, 2025.
The Company accounts for income tax contingencies using the benefit recognition model. The Company will recognize a benefit if a tax position is more likely than not to be sustained upon audit, based solely on the technical merits. The benefit is measured by determining the amount that is greater than 50% likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. The Company currently does not believe that the total amount of unrecognized tax benefits will increase or decrease significantly over the next 12 months.
A rollforward of unrecognized tax benefits for the years ended December 31, 2025, 2024 and 2023 is as follows (in thousands):
 Years Ended December 31,
 202520242023
Unrecognized tax benefits at the beginning of the period$3,944 $3,735 $3,616 
Gross change for current period positions251 210 170 
Gross change for prior period positions74 (1)(51)
Decrease due to expiration of statute of limitations
(243)— — 
Unrecognized tax benefits at the end of the period$4,026 $3,944 $3,735 
Included in the total unrecognized tax benefits at December 31, 2025, 2024 and 2023 was $4.0 million, $3.9 million and $3.7 million, respectively, that if recognized, would favorably affect the effective income tax rate.
In India, the income tax returns for the fiscal years ending March 31, 2022, 2023 and 2024 are currently being reviewed by tax authorities as part of the normal procedures, and the Company is not expecting any material adjustments. There are no other income tax returns in the process of examination, administrative appeal, or litigation. Income tax returns are generally subject to examination for a period of three years, five years, and four years after the tax year in India, Switzerland, and Ireland, respectively.
v3.25.4
Earnings (Loss) per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings (Loss) per Share Earnings (Loss) per Share
Following the implementation of the Reorganization on November 7, 2023 (refer to Note 1. Nature of Operations for additional information), all outstanding shares of Old PubCo Class A Common Stock and Old PubCo Class B Common Stock were exchanged for an equivalent number of shares of Class A common stock of the Company.
Basic earnings (loss) per share of Class A common stock was computed by dividing net income (loss) attributable to Amneal Pharmaceuticals, Inc. by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted earnings (loss) per share of Class A common stock was computed by dividing net income (loss) attributable to Amneal Pharmaceuticals, Inc. by the weighted-average number of shares of Class A common stock outstanding during the period, adjusted to give effect to potentially dilutive securities. The weighted-average number of shares of Class A common stock for all periods prior to the Reorganization includes shares of Old PubCo Class A Common Stock.
The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings (loss) per share of Class A common stock (in thousands, except per share amounts):
Year Ended December 31,
202520242023
Numerator:
Net income (loss) attributable to Amneal Pharmaceuticals, Inc.
$72,057 $(116,886)$(83,993)
Denominator:
Weighted-average shares outstanding - basic
313,367 308,978 176,136 
Effect of dilutive securities:
Stock options
933 — — 
Restricted stock units
4,606 — — 
Performance stock units
5,899 — — 
Weighted-average shares outstanding - diluted
324,805 308,978 176,136 
Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.'s Class A common stockholders:
Basic
$0.23 $(0.38)$(0.48)
Diluted
$0.22 $(0.38)$(0.48)
Prior to the Reorganization, shares of Old PubCo Class B Common Stock did not share in the earnings or losses of the Company and, therefore, were not participating securities. As such, separate presentation of basic and diluted earnings (loss) per share of Old PubCo Class B Common Stock under the two-class method was not presented. Effective with the Reorganization, all outstanding shares of Old PubCo Class B Common Stock were surrendered and canceled.
The following table presents potentially dilutive securities excluded from the computations of diluted earnings (loss) per share of Class A common stock (in thousands):
 Years Ended December 31,
 202520242023
Stock options
293 
(1)
2,019 
(2)
2,416 
(2)
Restricted stock units
— 9,967 
(2)
10,511 
(2)
Performance stock units
— 7,609 
(2)
6,944 
(2)
(1)Excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price of the Class A common stock during the period (out-of-the-money).
(2)Excluded from the computation of diluted loss per share of Class A common stock because the effect of their inclusion would have been anti-dilutive since there was a net loss attributable to the Company during the period.
v3.25.4
Trade Accounts Receivable, Net
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Trade Accounts Receivable, Net Trade Accounts Receivable, Net
Trade accounts receivable, net is comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Gross accounts receivable$1,740,324 $1,303,788 
Allowance for credit losses(3,003)(3,552)
Contract charge-backs and sales volume allowances (1)
(801,186)(498,537)
Cash discount allowances (1)
(40,992)(25,968)
Subtotal(845,181)(528,057)
Trade accounts receivable, net$895,143 $775,731 
(1) Refer to Note 3. Revenue Recognition for additional information.
Concentration of Receivables
Trade accounts receivables from customers representing 10% or more of the Company’s total trade accounts receivable were as follows:
December 31, 2025December 31, 2024
Customer A39 %37 %
Customer B23 %21 %
Customer C26 %29 %
v3.25.4
Inventories
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Inventories Inventories
Inventories are comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Raw materials$227,353 $207,697 
Work in process55,455 52,835 
Finished goods323,494 351,922 
Total inventories$606,302 $612,454 
v3.25.4
Prepaid Expenses and Other Current Assets
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses and Other Current Assets Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets are comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Deposits and advances$4,437 $1,868 
Prepaid insurance6,723 8,264 
Prepaid regulatory fees8,109 6,958 
Income and other tax receivables18,662 16,829 
Prepaid taxes17,068 7,516 
Accrued royalty income14,332 4,676 
Other current receivables5,295 4,466 
Chargebacks receivable
5,972 6,378 
Other prepaid assets17,797 23,762 
Total prepaid expenses and other current assets$98,395 $80,717 
v3.25.4
Property, Plant, and Equipment, Net
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property, Plant, and Equipment, Net Property, Plant, and Equipment, Net
Property, plant, and equipment, net was comprised of the following (in thousands):
December 31,
2025
December 31,
2024
Land$19,690 $8,112 
Buildings234,599 224,655 
Leasehold improvements133,833 130,905 
Machinery and equipment473,076 459,026 
Furniture and fixtures16,170 15,003 
Vehicles2,018 2,034 
Computer equipment76,825 70,495 
Construction-in-progress92,909 78,198 
Total property, plant, and equipment1,049,120 988,428 
Less: Accumulated depreciation(606,170)(563,520)
Property, plant, and equipment, net$442,950 $424,908 
Depreciation expense for the years ended December 31, 2025, 2024 and 2023 was $57.3 million, $62.6 million and $66.2 million, respectively.
v3.25.4
Goodwill and Other Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets
The changes in goodwill by segment were as follows (in thousands):
Affordable MedicinesSpecialtyAvKARETotal
Balance as of December 31, 2023$162,852 $366,312 $69,465 $598,629 
Currency translation(1,193)— — (1,193)
Balance as of December 31, 2024161,659 366,312 69,465 597,436 
Currency translation(1,966)— — (1,966)
Balance as of December 31, 2025$159,693 $366,312 $69,465 $595,470 
Annual Goodwill Impairment Test
The Company performed a qualitative annual goodwill impairment assessment for the Affordable Medicines, Specialty, and AvKARE reporting units as of the October 1, 2025 measurement date. In performing this assessment, the Company identified and evaluated the significance of relevant key factors, events and circumstances that could affect the fair values and/or carrying amounts of its reporting units. These factors included external factors such as macroeconomic, industry and market conditions, and entity-specific factors, such as the Company's actual and expected financial performance. Additionally, the Company considered the results of its most recent quantitative goodwill impairment test for its Affordable Medicines, Specialty, and AvKARE reporting units performed as of October 1, 2024. Based on the results of the Company’s qualitative assessment, it was determined that it was more likely than not that the fair values of each of the Affordable Medicines, Specialty, and AvKARE reporting units were greater than their respective carrying amounts as of October 1, 2025, and therefore no impairment charges have been recognized, and no quantitative testing was required.
The Company determined that no events or changes in circumstances occurred between October 1, 2025 to December 31, 2025 that indicated the fair value of any reporting unit may have declined below its carrying amount. Accordingly, no indicators of goodwill impairment were identified during the year ended December 31, 2025. The Company did not record any goodwill impairment charges for the years ended December 31, 2025, 2024, and 2023.
Intangible assets were comprised of the following (in thousands):
 December 31, 2025December 31, 2024
 Weighted-
Average
Amortization
Period
(in years)
CostAccumulated
Amortization
NetCostAccumulated AmortizationNet
Amortizing intangible assets:
      
Product rights6.3$1,519,694 $(977,819)$541,875 $1,550,469 $(856,914)$693,555 
Other intangible assets1.982,700 (69,177)13,523 83,200 (58,678)24,522 
Total
1,602,394 (1,046,996)555,398 1,633,669 (915,592)718,077 
In-process research and development8,100 — 8,100 14,300 — 14,300 
Total intangible assets$1,610,494 $(1,046,996)$563,498 $1,647,969 $(915,592)$732,377 
Amortization expense related to definite-lived intangible assets for the years ended December 31, 2025, 2024 and 2023 was $166.3 million, $173.6 million and $163.2 million, respectively.
The Company reviews intangible assets with finite lives for recoverability whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. Indefinite-lived intangible assets, including in-process research and development intangible assets, are tested for impairment if impairment indicators arise and, at a minimum, annually.
For the year ended December 31, 2025, the Company recognized $22.8 million of intangible asset impairment charges in cost of goods sold. The charges primarily related to a Specialty segment product right for which the Company significantly reduced the cash flow forecast after receipt of a complete response letter dated July 22, 2025 from the FDA regarding a supplemental new drug application. No impairment loss was recognized during the year ended December 31, 2025 for in-process research and development intangible assets.
For the year ended December 31, 2024, intangible asset impairment charges were immaterial.
For the year ended December 31, 2023, the Company recognized a total of $66.9 million of intangible asset impairment charges, of which $36.1 million was recognized in cost of goods sold and $30.8 million was recognized in in-process research and development impairment charges. Cost of sales impairment charges for the year ended December 31, 2023 of $36.1 million primarily related to a reduction in promotional focus on LYVISPAH™, resulting in significantly lower than forecasted future cash flows. IPR&D impairment charges for the year ended December 31, 2023 of $30.8 million were related to one Affordable Medicines asset and one Specialty asset, both of which experienced adverse clinical trials results in the fourth quarter of 2023 and resulted in significantly lower than expected future cash flows.
The following table presents future amortization expense for the next five years and thereafter, excluding $8.1 million of IPR&D intangible assets (in thousands):
 Future
Amortization
2026$114,842 
202797,725 
202879,182 
202969,433 
203072,524 
Thereafter121,692 
Total$555,398 
v3.25.4
Other Assets
12 Months Ended
Dec. 31, 2025
Other Assets [Abstract]  
Other Assets Other Assets
Other assets were comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Interest rate swap (1)
$5,756 $35,921 
Security deposits3,932 3,752 
Long-term deposits and prepaid expenses33,615 12,362 
Deferred revolving credit facility costs5,197 2,820 
Long-term restricted cash2,068 — 
Other long-term assets7,237 5,278 
Total$57,805 $60,133 
(1)Refer to Note 17. Fair Value Measurements and Note 18. Financial Instruments for information about the Company’s interest rate swap.
v3.25.4
Accounts Payable and Accrued Expenses
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Accounts Payable and Accrued Expenses Accounts Payable and Accrued Expenses
Accounts payable and accrued expenses were comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Accounts payable$254,671 $258,691 
Accrued returns allowance (1)
179,471 160,490 
Accrued compensation79,886 72,959 
Accrued Medicaid and commercial rebates (1)
119,486 135,488 
Accrued royalties30,040 23,687 
Accrued professional fees14,514 17,339 
Accrued interest
18,663 1,585 
Accrued other64,585 65,211 
Total accounts payable and accrued expenses$761,316 $735,450 
(1)Refer to Note 3. Revenue Recognition for additional information.
v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Debt Debt
The following is a summary of the Company’s term loan indebtedness (in thousands):
 December 31,
2025
December 31,
2024
Term Loan Due 2032$2,094,750 $— 
Senior Notes Due 2032600,000 — 
Term Loan Due 2025— 191,979 
Term Loan Due 2028— 2,292,856 
Total debt2,694,750 2,484,835 
Less: debt issuance costs(122,874)(98,832)
Total debt, net of debt issuance costs2,571,876 2,386,003 
Less: current portion of long-term debt(6,761)(224,213)
Total long-term debt, net$2,565,115 $2,161,790 
Overview of Amneal Credit Facilities
On May 4, 2018 the Company entered into a Term Loan Credit Agreement (the “Term Loan Credit Agreement”) that provided a term loan (“Term Loan Due 2025”) with a principal amount of $2.7 billion and an asset backed revolving credit facility (“Revolving Credit Facility”) under which loans and letters of credit up to a principal amount of $500.0 million were available (principal amount of up to $25.0 million was available for letters of credit).
On June 2, 2022, the Company entered into a revolving credit agreement (the “New Revolving Credit Agreement”) that terminated the lender commitments under the Revolving Credit Facility, and replaced them with a new $350.0 million senior secured revolving credit facility that matures on June 2, 2027 (the “New Revolving Credit Facility”). In addition, the New Revolving Credit Agreement (i) provided for up to $25.0 million for the purpose of issuing letters of credit, (ii) provided for up to $35.0 million for the purpose of issuing swingline loans, and (iii) allowed the Company to request an incremental increase in the revolving facility commitments by up to $150.0 million.
On November 14, 2023, the Company amended the Term Loan Credit Agreement (the “New Term Loan Credit Agreement”), exchanging and refinancing $2.35 billion of outstanding Term Loan Due 2025 into new term loans (the “Term Loan Due 2028”) maturing May 4, 2028 (the “November 2023 Refinancing”), leaving $192.0 million in principal remaining under the Term Loan Due 2025.
In October 2019, the Company entered into an interest rate lock agreement for a total notional amount of $1.3 billion to hedge part of the Company’s interest rate exposure associated with the variability in future cash flows with its Term Loan Due 2025. In connection with the November 2023 Refinancing, the Company amended this interest rate agreement. For further details on this, refer to Note 18. Financial Instruments.
Additionally on November 14, 2023, the Company entered into an amendment to the New Revolving Credit Facility (the “2023 Revolving Credit Facility”), pursuant to which certain lenders agreed to increase their commitments such that the aggregate revolving commitments increased to up to $600.0 million.
In January 2025, the Company paid the entire remaining principal balance of $192.0 million then outstanding on its Term Loan Due 2025, plus accrued interest thereon of $0.7 million, with $190.0 million of new borrowings under the 2023 Revolving Credit Facility and cash on hand.
On August 1, 2025, the Company borrowed $2.1 billion under new seven-year term loans (the “Term Loan Due 2032”) pursuant to an amendment to the Term Loan Credit Agreement (the “Amended Term Loan Agreement”) and completed a private offering of $600 million aggregate principal amount of 6.875% senior secured notes due 2032 at par (the “Senior Notes Due 2032”). The Company also entered into an amendment to the 2023 Revolving Credit Facility (the “2025 Revolving Credit Facility”). The Company used the net proceeds of the Term Loan Due 2032 and the Senior Notes due 2032 to refinance the Term Loan Due 2028 in full, to repay outstanding amounts borrowed under the 2023 Revolving Credit Facility in full, and to pay related fees, premiums and expenses (this transaction is collectively referred to as the “August 2025 Refinancing”). Additionally, an amendment to the Term Loan Credit Agreement provided additional flexibility to the Company and its restricted subsidiaries, including without limitation, with respect to representations and warranties, affirmative and negative covenants and incremental and equivalent term loan facilities.
On August 28, 2025, the Company completed a transaction to terminate the November 2023 Swap (as defined in Note 18. Financial Instruments) and entered into a new agreement (the “August 2025 Swap”). For further details on this, refer to Note 18. Financial Instruments.
The Company refers to the Term Loan Due 2032, and related revolving and prior term loan arrangements (including amended facilities) collectively as the “Senior Secured Credit Facilities”. The proceeds of any loans made under the Senior Secured Credit Facilities can be used for capital expenditures, acquisitions, working capital needs and other general purposes, subject to covenants as described below.
Amneal Term Loans and Senior Notes
Term Loan Due 2025
The remaining balance of the Term Loan Due 2025 was repaid in full in January 2025 as described above.
Amortization of debt issuance costs related to the Term Loan Due 2025 was not material for the years ended December 31, 2025 and 2024. For the year ended December 31, 2023, amortization of debt issuance costs related to the Term Loan Due 2025 was $4.7 million.
Term Loan Due 2028
As of December 31, 2024, the Company had $2.3 billion outstanding under the Term Loan due 2028. As noted above, during the August 2025 Refinancing, the Company used the net proceeds of the Term Loan Due 2032 and the Senior Notes due 2032 to refinance the Term Loan Due 2028 in full.
For the years ended December 31, 2025, 2024, and 2023, amortization of debt issuance costs related to the Term Loan Due 2028 was $15.0 million, $24.3 million, and $2.9 million, respectively.
In connection with the November 2023 Refinancing, the Company recognized a loss of $40.8 million for the year ended December 31, 2023, which was primarily comprised of debt issuance costs associated with the portion of the Term Loan Due 2025 that was modified.
Term Loan Due 2032
The Term Loan Due 2032 has a maturity date of August 1, 2032. Quarterly principal payments are due in an amount equal to 1.00% per annum of the original principal amount thereof, commencing on the last business day of the fiscal quarter ending December 31, 2025, with the remaining balance due on August 1, 2032. Interest is payable on the Term Loan Due 2032 at a rate equal to the SOFR benchmark rate or the base rate, plus an applicable margin, in each case, subject to a term SOFR benchmark rate floor of 0.50% or a base rate floor of 1.00%, as applicable. The applicable margin for the Term Loan Due 2032 is 3.50% per annum for term SOFR benchmark rate loans and 2.50% per annum for base rate loans.
The August 2025 Refinancing involved multiple lenders that were considered members of a loan syndicate. In determining whether the refinancing of the Term Loan Due 2028 was to be accounted for as a debt extinguishment or a debt modification, the Company considered whether creditors remained the same or changed and whether the changes in debt terms were substantial, on a lender-by-lender basis, in accordance with the guidance in ASC 470, Debt (“ASC 470”). As a result of this analysis, the Company legally has separate loans from each lender in the syndicate of the Term Loan Due 2032, and each lender has a contractual right to payments from the Company. The Company concluded that, on a lender-by-lender basis, debt held by 99% of the lenders included in the refinancing was considered modified, with the remaining debt held by lenders considered to be extinguished. In accordance with ASC 470, the Company capitalized costs of $49.4 million associated with the Term Loan Due 2032, primarily comprised of lender fees, which were combined with $73.4 million of unamortized debt issuance costs associated with the Term Loan Due 2028. The resulting debt discount balance of $122.8 million will be amortized to interest expense over the life of the Term Loan Due 2032 using the effective interest method. In connection with the refinancing, the Company recognized a loss of $31.4 million for the year ended December 31, 2025, which was primarily comprised of debt issuance costs associated with the portion of the Term Loan Due 2028 that was modified. For the year ended December 31, 2025 amortization of debt issuance costs related to the Term Loan Due 2032 was $5.6 million.
On February 2, 2026, the Company entered into a repricing amendment to the Term Loan Credit Agreement governing the Term Loan Due 2032. Refer to Note 25. Subsequent Events for additional information.
Senior Notes Due 2032
The Senior Notes Due 2032 were issued at par pursuant to an indenture dated August 1, 2025. The Senior Notes Due 2032 mature on August 1, 2032 (no principal is due until maturity) and bear interest at a rate of 6.875% per year. Interest is payable on February 1 and August 1 of each year, beginning on February 1, 2026.
In accordance with ASC 470, the Company capitalized costs of $6.0 million associated with the issuance of the Senior Notes Due 2032, primarily comprised of lender fees. Capitalized costs will be amortized to interest expense over the life of the Senior Notes Due 2032 using the effective interest method. For the year ended December 31, 2025 amortization of debt issuance costs related to the Senior Notes Due 2032 was not material.
The Senior Notes Due 2032 and related guarantees represent senior secured obligations of the Company and the guarantors, respectively, ranking pari passu with existing and future senior indebtedness and senior to any future subordinated debt. The Senior Notes Due 2032 and the related guarantees are secured (x) on a first-priority basis by liens on fixed asset collateral, which consists of substantially all of the assets (other than asset‑based lending (“ABL”) priority collateral) that secure the
Company’s and the guarantors’ obligations under the Term Loan due 2032 on a pari passu basis, and (y) on a second-priority basis by liens on the collateral that secures the obligations under the 2025 Revolving Credit Facility on a first-priority basis, which generally includes the Company’s and the guarantors’ cash, inventory and accounts receivable and related assets.
The indenture governing the Senior Notes Due 2032 includes customary high-yield covenants that restrict the Company’s ability to incur additional indebtedness, pay dividends or make other restricted payments, create liens, engage in affiliate transactions, merge or consolidate, dispose of substantial assets, and imposes limitations on the ability of restricted subsidiaries to make payments to the Company.
Amneal Revolving Credit Facilities
Deferred financing costs associated with the 2025 Revolving Credit Facility, the 2023 Revolving Credit Facility, and New Revolving Credit Facility are recorded in other assets.
At the time of the November 2023 Refinancing, the Company had $1.6 million in unamortized deferred financing costs related to the New Revolving Credit Facility. As a result of the November 14, 2023 amendment, there was an increase in the borrowing capacity of all lenders between the 2023 Revolving Credit Facility and the New Revolving Credit Facility. The Company incurred costs of $2.4 million associated with this amendment, which were capitalized as deferred financing costs along with the remaining unamortized costs associated with the New Revolving Credit Facility, and were amortized over the life of the 2023 Revolving Credit Facility.
In connection with the August 2025 Refinancing, the 2025 Revolving Credit Facility extends the maturity of the 2023 Revolving Credit Facility from June 2, 2027 to August 1, 2030. The aggregate revolving commitments of the lenders under the 2025 Revolving Credit Facility continue to be $600.0 million.
The Company incurred $2.0 million in costs with the 2025 Revolving Credit Facility, which were capitalized and combined with the existing $2.0 million of unamortized deferred financing costs associated with the 2023 Revolving Credit Facility at the time of the refinancing. These costs will be amortized over the life of the 2025 Revolving Credit Facility. For the years ended December 31, 2025, 2024 and 2023, amortization of deferred financing costs were $1.0 million, $1.1 million, and $0.5 million, respectively.
As of December 31, 2025 the Company had $595.2 million of available capacity under the 2025 Revolving Credit Facility (principal amount of up to $20.2 million remained available for letters of credit). As discussed above, in January 2025, the Company paid the entire remaining principal balance of $192.0 million then outstanding on its Term Loan Due 2025, plus accrued interest thereon of $0.7 million, with $190.0 million of new borrowings under the 2023 Revolving Credit Facility and cash on hand. The Company used net proceeds from the August 2025 Refinancing, in part, to repay outstanding amounts borrowed under the 2023 Revolving Credit Facility in full.
During the year ended December 31, 2024, the Company borrowed $20.0 million and repaid $99.0 million under the 2023 Revolving Credit Facility. As of December 31, 2024, the Company had $100.0 million in borrowings and $495.2 million of available capacity under the 2023 Revolving Credit Facility (principal amount of up to $20.2 million remained available for letters of credit).
The 2025 Revolving Credit Facility bears an interest rate equal to the alternate base rate (“ABR”) or SOFR, plus an applicable margin, in each case, subject to an ABR floor of 1.00% or a SOFR floor of 0.00%, as applicable. The applicable margin on borrowings under the 2025 Revolving Credit Facility ranges from 0.25% to 0.50% per annum for ABR loans and from 1.25% to 1.50% per annum for SOFR loans determined by the average historical excess availability. The Company paid a commitment fee based on the average daily unused amount of the 2025 Revolving Credit Facility at a rate of 0.25% per annum.
Covenants to the Senior Secured Credit Facilities
The Senior Secured Credit Facilities contain a number of covenants that, among other things, create liens on Amneal’s and its subsidiaries’ assets. The Senior Secured Credit Facilities contain certain negative covenants that, among other things and subject to certain exceptions, restrict Amneal’s and its subsidiaries’ ability to incur additional debt or guarantees, grant liens, make loans, acquisitions or other investments, dispose of assets, merge, dissolve, liquidate or consolidate, pay dividends or other payments on capital stock, make optional payments or modify certain debt instruments, modify certain organizational documents, enter into arrangements that restrict the ability to pay dividends or grant liens, or enter into or consummate transactions with affiliates. The Senior Secured Credit Facilities contain customary events of default, subject to certain exceptions. Upon the occurrence of certain events of default, the obligations under the Senior Secured Credit Facilities may be
accelerated and the commitments may be terminated. In addition, the 2025 Revolving Credit Facility also includes a financial covenant whereby the Company was required to maintain a minimum fixed-charge coverage ratio if certain borrowing conditions were met. At December 31, 2025, Amneal was in compliance with all covenants associated with the Senior Secured Credit Facilities.
Annually, the Company is also required to calculate the amount of excess cash flows, as defined in the Term Loan Credit Agreement and New Term Loan Credit Agreement. Based on the results of the excess cash flows calculation for the years ended December 31, 2025, 2024 and 2023, no additional principal payments were due.
Rondo Credit Facilities and Note Payable - Related Party
Rondo Acquisitions Financing - Revolving Credit and Term Loan Agreement
On January 31, 2020, in connection with the Rondo Acquisitions, Rondo Intermediate Holdings, LLC (“Rondo Holdings”), a wholly-owned subsidiary of Rondo Holdings, LLC, entered into a revolving credit and term loan agreement (“Rondo Credit Facility”) that provided a term loan (“Rondo Term Loan”) with a principal amount of $180.0 million and a revolving credit facility (“Rondo Revolving Credit Facility”), which loaned up to a principal amount of $30.0 million. During the year ended December 31, 2023, the Company paid the remaining outstanding principal under the Rondo Term Loan from cash on hand.
On April 30, 2023, the Company executed an amendment to the Rondo Revolving Credit Facility, which changed the variable reference rate in the Rondo Term Loan from LIBOR to the one-month adjusted term SOFR, subject to a floor of 0.1% plus 2.25%. On September 21, 2023, the Company executed an amendment to the Rondo Revolving Credit Facility (the “Amended Rondo Revolving Credit Facility”) that, among other things, (i) increased the aggregate revolving commitment from $30.0 million to $70.0 million, and (ii) increased the letter of credit commitment from $10.0 million to $60.0 million. The Amended Rondo Revolving Credit Facility bears a variable annual interest rate, which did not change as a result of this amendment, of one-month adjusted term SOFR, subject to a floor of 0.1% plus 2.25%. On December 16, 2024, the Company executed an amendment to the Amended Rondo Revolving Credit Facility to extend the maturity from January 31, 2025 to April 30, 2025. At December 31, 2024, the variable annual interest rate was one-month SOFR plus 2.5%. Additionally, the annual interest rate for borrowings under the Amended Rondo Revolving Credit Facility may be reduced or increased by 0.25% based on step-downs and step-ups determined by the total net leverage ratio, as defined in that agreement. 
As of December 31, 2024, a commitment fee based on the average daily unused amount of the Amended Rondo Revolving Credit Facility was assessed at a rate based on total net leverage ratio, between 0.25% and 0.50% per annum.
On April 9, 2025, the Company amended and restated the Rondo Revolving Credit Facility (“Amended and Restated Rondo Revolving Credit Facility”) to, among other things, (i) increase the aggregate revolving commitment from $70 million to $125 million, (ii) increase the letter of credit commitment from $60 million to $90 million, and (iii) extend the maturity to April 9, 2030. The Amended and Restated Rondo Revolving Credit Facility bears a variable annual interest rate of adjusted term SOFR or the base rate, plus the applicable margin, in each case, subject to a floor of 0.00%. The applicable margin is between 1.75% and 3.00% (in the case of adjusted term SOFR loans) and 0.75% and 2.00% (in the case of base rate loans), and may be reduced or increased by 0.25% based on step-downs and step-ups determined by the total net leverage ratio, as defined in the Amended and Restated Rondo Revolving Credit Facility. In addition, a commitment fee based on the average daily unused amount of the Amended and Restated Rondo Revolving Credit Facility is assessed at a rate based on total net leverage ratio, between 0.20% and 0.35% per annum. At December 31, 2025, the Amended and Restated Rondo Revolving Credit Facility commitment fee rate was 0.25% per annum.
In connection with this amendment, the Company incurred costs of $1.7 million associated with the Amended and Restated Rondo Revolving Credit Facility, which were capitalized and will be amortized over the life of the Amended and Restated Rondo Revolving Credit Facility. For the years ended December 31, 2025, 2024, and 2023, amortization of deferred financing costs associated with the Amended and Restated Rondo Revolving Credit Facility were not material.
The Amended and Restated Rondo Revolving Credit Facility contains a number of covenants that, among other things, create liens on the equity securities and assets of Rondo Holdings, Rondo, AvKARE, LLC and Dixon-Shane, LLC d/b/a R&S Northeast LLC (“R&S”). The Amended and Restated Rondo Revolving Credit Facility contains certain negative, affirmative and financial covenants that, among other things, restrict the ability to incur additional debt, grant liens, transact in mergers and acquisitions, make certain investments and payments or engage in certain transactions with affiliates. The Amended and Restated Rondo Revolving Credit Facility also contains customary events of default. Upon the occurrence of certain events of default, the obligations under the Amended and Restated Rondo Revolving Credit Facility may be accelerated and/or the
interest rate may be increased. At December 31, 2025, Rondo was in compliance with all covenants. The Company is not party to the Amended and Restated Rondo Revolving Credit Facility and is not a guarantor of any debt incurred thereunder.
On September 26, 2023, Rondo entered into a standby letter of credit guarantee arrangement under the Amended Rondo Revolving Credit Facility in the amount of $42.0 million for purposes of securing inventory from a certain supplier. As of December 31, 2025, the Company had no outstanding borrowings and outstanding letters of credit of $42.0 million under the Amended and Restated Rondo Revolving Credit Facility and unused borrowing capacity of $83.0 million.
Rondo Acquisitions Financing – Notes Payable-Related Party
On January 31, 2020, the closing date of the Rondo Acquisitions, Rondo Partners, LLC or its subsidiary, Rondo Top Holdings, LLC, issued notes to the sellers (the “Sellers Notes”) with a stated aggregate principal amount of $44.2 million and a short-term note to a seller (the “Short-Term Seller Note”) with a stated principal amount of $1.0 million. The Sellers Notes were unsecured and accrued interest at a rate of 5% per annum, not compounded, until June 30, 2025. The $9.2 million discount on the Sellers Notes was to be amortized to interest expense using the effective interest method from January 31, 2020 to June 30, 2025 and the carrying value of the Sellers Notes was to accrete to the stated principal amount of $44.2 million. During the year ended December 31, 2024, the Company repaid principal of $44.2 million and interest of $10.0 million associated with the Sellers Notes from cash on hand. As of December 31, 2025 and 2024, the Sellers Notes and accrued interest had been fully repaid. As of December 31, 2025 and December 31, 2024, no amounts were outstanding under the Sellers Notes, and the Company was not party to or a guarantor of the Sellers Notes. During the year ended December 31, 2024 and 2023, amortization of the discount related to the Sellers Notes was $1.1 million and $1.7 million, respectively.
v3.25.4
Other Long-Term Liabilities
12 Months Ended
Dec. 31, 2025
Other Liabilities [Abstract]  
Other Long-Term Liabilities Other Long-Term Liabilities
Other long-term liabilities were comprised of the following (in thousands):
December 31, 2025December 31, 2024
Uncertain tax positions$— $1,252 
Long-term compensation (1)
11,354 17,125 
Other long-term liabilities 20,909 8,572 
Total other long-term liabilities$32,263 $26,949 
(1)    Includes $7.6 million and $8.5 million of long-term liabilities under deferred compensation plans (refer to Note 17. Fair Value Measurements for certain deferred compensation plan liabilities measured at fair value) as of December 31, 2025 and 2024, respectively, and $3.8 million and $8.6 million of long-term employee benefits for the Company’s international employees as of December 31, 2025 and 2024, respectively.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases Leases
The majority of the Company’s operating and financing lease portfolio consists of corporate offices, manufacturing sites, warehouse space, R&D facilities, and land. The Company’s leases have remaining lease terms of 1 year to 19 years (excluding international land easements with remaining terms of approximately 18-93 years). Rent expense for the years ended December 31, 2025, 2024 and 2023 was $23.4 million, $21.0 million, and $21.7 million, respectively.
Significant Lease Modifications in 2025
During 2025, the Company modified two facility leases that are significant to operations:
New Jersey R&D and Manufacturing Facility
On April 23, 2025, the Company renewed its lease for this facility, extending the term by ten years through November 30, 2035. Aggregate payments over the renewal period total approximately $11.6 million. The renewal was accounted for as a lease modification under ASC 842, resulting in remeasurement of the lease liability and right‑of‑use asset.
New York Manufacturing Facility (Related Party)
On May 7, 2025, the Company extended its lease for this facility by seven years through March 31, 2033. Aggregate payments over the extension period total approximately $12.4 million. The lessor is Sutaria Family Realty, LLC, a related party (refer to Note 22. Related Party Transactions). The extension was accounted for as a lease modification under ASC 842.
The components of total lease costs were as follows (in thousands):
 Years Ended December 31,
202520242023
Lease Cost:
Operating lease cost (1)
$18,771 $16,429 $16,734 
Finance lease cost:
Amortization of right-of-use assets4,601 4,583 4,972 
Interest on lease liabilities4,388 4,542 4,583 
Total finance lease cost8,989 9,125 9,555 
Total lease cost$27,760 $25,554 $26,289 
(1)Includes variable and short-term lease costs.
Supplemental balance sheet information related to the Company's leases was as follows (in thousands):
Operating leasesDecember 31, 2025December 31, 2024
Operating lease right-of-use assets$38,832 $31,388 
Operating lease right-of-use assets - related party (1)
15,216 10,964 
  Total operating lease right-of-use assets$54,048 $42,352 
 
Operating lease liabilities$33,233 $24,814 
Operating lease liabilities - related party (1)
14,195 9,391 
Current portion of operating lease liabilities8,668 9,435 
Current portion of operating lease liabilities - related party (1)
2,705 3,396 
  Total operating lease liabilities$58,801 $47,036 
 
Financing leases
Financing lease right of use assets$53,328 $56,433 
 
Financing lease liabilities $54,927 $56,889 
Current portion of financing lease liabilities 3,442 3,211 
  Total financing lease liabilities$58,369 $60,100 
(1)     Refer to Note 22. Related Party Transactions for information about related party leases.
Supplemental cash flow information related to leases was as follows (in thousands):
Years Ended December 31,
 20252024
Cash paid for amounts included in the measurement of lease liabilities: 
Operating cash flows from finance leases$4,388 $4,542 
Operating cash flows from operating leases$17,085 $17,117 
Financing cash flows from finance leases$3,422 $3,251 
Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities$23,697 $9,981 
Right-of-use assets obtained in exchange for new financing lease liabilities$1,742 $1,889 
The table below reflects the weighted average remaining lease term and weighted average discount rate for the Company's operating and finance leases:
 December 31, 2025December 31, 2024
Weighted average remaining lease term - operating leases5 years4 years
Weighted average remaining lease term - finance leases17 years17 years
Weighted average discount rate - operating leases10.1%9.6%
Weighted average discount rate - finance leases7.3%7.3%
Maturities of lease liabilities as of December 31, 2025 were as follow (in thousands):
 Operating
Leases
Financing
Leases
2026$16,941 $7,585 
202715,019 6,451 
202812,813 6,114 
202911,938 5,787 
20306,492 5,642 
Thereafter16,001 68,247 
Total lease payments79,204 99,826 
Less: Imputed interest(20,403)(41,457)
Total$58,801 $58,369 
Maturities of lease liabilities as of December 31, 2024 were as follows (in thousands):
 Operating
Leases
Financing
Leases
2025$16,914 $7,508 
202613,496 7,007 
202710,563 5,890 
20288,195 5,667 
20296,567 5,653 
Thereafter3,019 73,907 
Total lease payments58,754 105,632 
Less: Imputed interest(11,718)(45,532)
Total$47,036 $60,100 
Leases Leases
The majority of the Company’s operating and financing lease portfolio consists of corporate offices, manufacturing sites, warehouse space, R&D facilities, and land. The Company’s leases have remaining lease terms of 1 year to 19 years (excluding international land easements with remaining terms of approximately 18-93 years). Rent expense for the years ended December 31, 2025, 2024 and 2023 was $23.4 million, $21.0 million, and $21.7 million, respectively.
Significant Lease Modifications in 2025
During 2025, the Company modified two facility leases that are significant to operations:
New Jersey R&D and Manufacturing Facility
On April 23, 2025, the Company renewed its lease for this facility, extending the term by ten years through November 30, 2035. Aggregate payments over the renewal period total approximately $11.6 million. The renewal was accounted for as a lease modification under ASC 842, resulting in remeasurement of the lease liability and right‑of‑use asset.
New York Manufacturing Facility (Related Party)
On May 7, 2025, the Company extended its lease for this facility by seven years through March 31, 2033. Aggregate payments over the extension period total approximately $12.4 million. The lessor is Sutaria Family Realty, LLC, a related party (refer to Note 22. Related Party Transactions). The extension was accounted for as a lease modification under ASC 842.
The components of total lease costs were as follows (in thousands):
 Years Ended December 31,
202520242023
Lease Cost:
Operating lease cost (1)
$18,771 $16,429 $16,734 
Finance lease cost:
Amortization of right-of-use assets4,601 4,583 4,972 
Interest on lease liabilities4,388 4,542 4,583 
Total finance lease cost8,989 9,125 9,555 
Total lease cost$27,760 $25,554 $26,289 
(1)Includes variable and short-term lease costs.
Supplemental balance sheet information related to the Company's leases was as follows (in thousands):
Operating leasesDecember 31, 2025December 31, 2024
Operating lease right-of-use assets$38,832 $31,388 
Operating lease right-of-use assets - related party (1)
15,216 10,964 
  Total operating lease right-of-use assets$54,048 $42,352 
 
Operating lease liabilities$33,233 $24,814 
Operating lease liabilities - related party (1)
14,195 9,391 
Current portion of operating lease liabilities8,668 9,435 
Current portion of operating lease liabilities - related party (1)
2,705 3,396 
  Total operating lease liabilities$58,801 $47,036 
 
Financing leases
Financing lease right of use assets$53,328 $56,433 
 
Financing lease liabilities $54,927 $56,889 
Current portion of financing lease liabilities 3,442 3,211 
  Total financing lease liabilities$58,369 $60,100 
(1)     Refer to Note 22. Related Party Transactions for information about related party leases.
Supplemental cash flow information related to leases was as follows (in thousands):
Years Ended December 31,
 20252024
Cash paid for amounts included in the measurement of lease liabilities: 
Operating cash flows from finance leases$4,388 $4,542 
Operating cash flows from operating leases$17,085 $17,117 
Financing cash flows from finance leases$3,422 $3,251 
Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities$23,697 $9,981 
Right-of-use assets obtained in exchange for new financing lease liabilities$1,742 $1,889 
The table below reflects the weighted average remaining lease term and weighted average discount rate for the Company's operating and finance leases:
 December 31, 2025December 31, 2024
Weighted average remaining lease term - operating leases5 years4 years
Weighted average remaining lease term - finance leases17 years17 years
Weighted average discount rate - operating leases10.1%9.6%
Weighted average discount rate - finance leases7.3%7.3%
Maturities of lease liabilities as of December 31, 2025 were as follow (in thousands):
 Operating
Leases
Financing
Leases
2026$16,941 $7,585 
202715,019 6,451 
202812,813 6,114 
202911,938 5,787 
20306,492 5,642 
Thereafter16,001 68,247 
Total lease payments79,204 99,826 
Less: Imputed interest(20,403)(41,457)
Total$58,801 $58,369 
Maturities of lease liabilities as of December 31, 2024 were as follows (in thousands):
 Operating
Leases
Financing
Leases
2025$16,914 $7,508 
202613,496 7,007 
202710,563 5,890 
20288,195 5,667 
20296,567 5,653 
Thereafter3,019 73,907 
Total lease payments58,754 105,632 
Less: Imputed interest(11,718)(45,532)
Total$47,036 $60,100 
v3.25.4
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
Fair value is the exit price that would be received to sell an asset or paid to transfer a liability. Fair value is a market-based measurement that should be determined using assumptions that market participants would use in pricing an asset or liability.
Valuation techniques used to measure fair value should maximize the use of observable inputs and minimize the use of unobservable inputs. To measure fair value, the Company uses the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable:
Level 1
Quoted prices in active markets for identical assets or liabilities.
  
Level 2 –Inputs other than Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data by correlation or other means.
  
Level 3
Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Value is determined using pricing models, discounted cash flow methodologies, or similar techniques and also includes instruments for which the determination of fair value requires significant judgment or estimation.
Assets and Liabilities Measured at Fair Value on a Recurring Basis
The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level of classification for each reporting period. The following table sets forth the Company’s financial assets and liabilities that were measured at fair value on a recurring basis (in thousands):
Fair Value Measurement Based on
December 31, 2025TotalQuoted
Prices in
Active
Markets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Assets
Interest Rate Swap (1)
$5,756 $— $5,756 $— 
Liabilities
Deferred compensation plan liabilities (2)
$7,483 $— $7,483 $— 
December 31, 2024
Assets
Interest Rate Swap (1)
$35,921 $— $35,921 $— 
Liabilities
Deferred compensation plan liabilities (2)
$8,224 $— $8,224 $— 
(1)The fair value measurement of the Company’s interest rate swap classified within Level 2 of the fair value hierarchy is a model-derived valuation as of a given date in which all significant inputs are observable in active markets including certain financial information and certain assumptions regarding past, present, and future market conditions. Refer to Note 18. Financial Instruments for information about the Company’s interest rate swap.
(2)These liabilities are recorded at the value of the amount owed to the plan participants, with changes in value recognized as compensation expense. The calculation of the deferred compensation plan obligation is derived from observable market data by reference to hypothetical investments selected by the participants.
There were no transfers between levels in the fair value hierarchy during the year ended December 31, 2025.
Assets and Liabilities Not Measured at Fair Value on a Recurring Basis
The carrying amounts of cash, accounts receivable and accounts payable approximate their fair values due to the short-term maturity of these instruments.
The following is a summary of the Company’s indebtedness at fair value (in thousands):
December 31, 2025December 31, 2024
Term Loan Due 2032$2,115,698 $— 
Senior Notes Due 2032$633,000 $— 
Term Loan Due 2025$— $192,579 
Term Loan Due 2028$— $2,364,508 
The Term Loan Due 2032, Senior Notes Due 2032, Term Loan Due 2025, and Term Loan Due 2028 are in the Level 2 category within the fair value level hierarchy. The fair values were determined using market data for valuation. Refer to Note 14. Debt for additional information about its indebtedness, including definitions of terms.
Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
There were no non-recurring fair value measurements during the years ended December 31, 2025 and 2024.
v3.25.4
Financial Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Financial Instruments Financial Instruments
The Company uses an interest rate swap to manage its exposure to market risks for changes in interest rates.
Interest Rate Risk
Interest income earned on cash and cash equivalents may fluctuate as interest rates change; however, due to their relatively short maturities, the Company does not hedge these assets or their investment cash flows and the impact of interest rate risk is not material. The Company is exposed to interest rate risk on its debt obligations. The Company’s debt obligations consist of variable-rate and fixed-rate debt instruments (for further details, refer to Note 14. Debt). The Company's primary objective is to achieve the lowest overall cost of funding while managing the variability in cash outflows within an acceptable range. To achieve this objective, the Company initially entered into an interest rate swap on the Term Loan Due 2025. In connection with the November 2023 Refinancing, the Company novated its swap agreement to another counterparty and, in connection with such novation, amended the interest rate swap agreement. On August 28, 2025, the Company completed a transaction to terminate the November 2023 Swap (as defined below) and entered into the August 2025 Swap (as defined in Note 14. Debt). Refer to section “Interest Rate Derivative - Cash Flow Hedge” below for additional information.
Interest Rate Derivative – Cash Flow Hedge
The interest rate swap involves the periodic exchange of payments without the exchange of underlying principal or notional amounts. In October 2019, the Company entered into an interest rate lock agreement for a total notional amount of $1.3 billion to hedge part of the Company’s interest rate exposure associated with the variability in future cash flows from changes in the one-month LIBOR associated with its Term Loan Due 2025 (the “October 2019 Swap”). On May 31, 2023, the Company executed an amendment to the October 2019 Swap that, among other things, changed the variable reference rate from LIBOR to the one-month SOFR (the “Amended October 2019 Swap”).
On November 14, 2023, in connection with the Company’s refinancing of the Term Loan Due 2025 as part of the November 2023 Refinancing (refer to Note 14. Debt), the Company novated its Amended October 2019 Swap to another counterparty and subsequently amended the interest rate agreement (the “November 2023 Swap”). The amendments did not change the notional amount of $1.3 billion. The Company used a strategy commonly referred to as “blend and extend,” which allows the existing asset position of the swap agreement to be effectively blended into the new interest rate swap agreement. As a result of this transaction, on November 14, 2023, the Amended October 2019 Swap was de-designated and the unrealized gain $66.7 million was recorded within accumulated other comprehensive loss and amortized as a reduction of interest expense, net, over the original term of the of the Amended October 2019 Swap (until May 2025), as the hedged transactions affect earnings. Additionally, the November 2023 Swap had a fair value of $66.7 million at inception, and was ratably recorded to accumulated other comprehensive loss and reclassified to interest expense, net, over the term of the November 2023 Swap (until May 2027), as the hedged transactions affect earnings.
On August 28, 2025, the Company completed a transaction whereby it (i) terminated the November 2023 Swap, (ii) received a cash settlement of $7.7 million from the counterparty to the November 2023 Swap, which represented approximately 50% of the fair value of the November 2023 Swap as of August 28, 2025, and (iii) entered into a new interest rate lock agreement with the same counterparty by blending and extending the remaining asset position, or $7.7 million, of the November 2023 Swap into the new agreement (the “August 2025 Swap”).
The August 2025 Swap has a notional value of $650.0 million associated with the Term Loan Due 2032. Under the terms of the August 2025 Swap, the Company will make payments based on a fixed interest rate of 3.1636% in exchange for receiving payments from the counterparty based on a variable interest rate of one-month SOFR, subject to a 0.50% floor. The August 2025 Swap has a termination date of May 6, 2030.
At the inception of the August 2025 Swap, the Company determined that the swap qualified for cash flow hedge accounting under ASC 815. Therefore, changes in fair value will be recognized in other comprehensive loss and reclassified to interest expense, net, in the period in which the hedged transaction affect earnings. The August 2025 Swap is the only swap agreement outstanding as of December 31, 2025.
The effectiveness of the outstanding August 2025 Swap will be assessed qualitatively by the Company during the life of the hedge by (i) comparing the current terms of the hedge with the related hedged debt to assure they continue to coincide based upon initial quantitative assessment of the amended swap and (ii) through an evaluation of the ability of the counterparty to the hedge to honor its obligations under the hedge.
During the year ended December 31, 2025, the Company reclassified a net loss (increase in interest expense) of $1.2 million from accumulated other comprehensive loss. As of December 31, 2025, $14.8 million in net losses were recorded in accumulated other comprehensive loss associated with the impact of all interest rates swaps, with $11.7 million, net, expected to be reclassified within 12 months as interest payments are made on the Company’s Term Loan Due 2032 and amortization of the amounts included in accumulated other comprehensive loss occurs. Refer to Note 20. Stockholders’ (Deficiency) Equity for additional information.
During the year ended December 31, 2024, the Company reclassified a net gain (decrease in interest expense) of $26.2 million from accumulated other comprehensive loss. As of December 31, 2024, the total gain, net of income taxes, related to the Company’s cash flow hedge of $6.4 million was recognized in accumulated other comprehensive loss.
A summary of the fair values of derivative instruments in the consolidated balance sheets was as follows (in thousands):
 December 31, 2025December 31, 2024
Derivatives Designated as Hedging InstrumentsBalance Sheet
Classification
Fair ValueBalance Sheet
Classification
Fair Value
Variable-to-fixed interest rate swapOther Assets $5,756 Other Assets$35,921 
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Commitments
Commercial Manufacturing, Collaboration, License, and Distribution Agreements
The Company continues to seek to enhance its product line and develop a balanced portfolio of differentiated products through product acquisitions and in-licensing. Accordingly, the Company, in certain instances, may be contractually obligated to make potential future development, regulatory, and commercial milestone, royalty and/or profit-sharing payments in conjunction with collaborative agreements or acquisitions that the Company has entered with third parties. The Company has also licensed certain technologies or IP from various third parties. The Company is generally required to make upfront payments and other payments upon successful completion of regulatory or sales milestones. The agreements generally permit the Company to terminate the agreement with no significant continuing obligation. The Company could be required to make significant payments pursuant to these arrangements. These payments are contingent upon the occurrence of certain future events and, given the nature of these events, it is unclear when, if ever, the Company may be required to pay such amounts. Further, the timing of any future payment is not reasonably estimable. Refer to Note 4. Alliance and Collaboration for additional information. Certain of these arrangements are with related parties. Refer to Note 22. Related Party Transactions for additional information.
Contingencies
Legal Proceedings
The Company's legal proceedings are complex, constantly evolving, and subject to uncertainty. As such, the Company cannot predict the outcome or impact of its significant legal proceedings which are set forth below. Additionally, the Company manufactures and derives a portion of its revenue from the sale of pharmaceutical products in the opioid class of drugs and may therefore face claims arising from the regulation and/or consumption of such products. While the Company believes it has meritorious claims and/or defenses to the matters described below (and intends to vigorously prosecute and defend them), the nature and cost of litigation is unpredictable, and an unfavorable outcome of such proceedings could include damages, fines, penalties and injunctive or administrative remedies.
For any proceedings where losses are probable and reasonably capable of estimation, the Company accrues a potential loss. When the Company has a probable loss for which a reasonable estimate of the liability is a range of losses and no amount within that range is a better estimate than any other amount, the Company records the loss at the low end of the range. While these accruals have been deemed reasonable by the Company’s management, the assessment process relies heavily on estimates and assumptions that may ultimately prove inaccurate or incomplete. Additionally, unforeseen circumstances or events may lead the Company to subsequently change its estimates and assumptions. Unless otherwise indicated below, the Company is unable at this time to estimate the possible loss or the range of loss, if any, associated with such legal proceedings and claims. Any such claims, proceedings, investigations or litigation, regardless of the merits, might result in substantial costs to defend or settle, borrowings under the Company’s debt agreements, restrictions on product use or sales, or otherwise harm the Company’s business. The ultimate resolution of any or all claims, legal proceedings or investigations are inherently uncertain and difficult to predict, could differ materially from the Company’s estimates and could have a material adverse effect on its results of operations and/or cash flows in any given accounting period, or on its overall financial condition. The Company currently intends to vigorously prosecute and/or defend these proceedings as appropriate. From time to time, however, the Company may settle or otherwise resolve these matters on terms and conditions that it believes to be in its best interest. An insurance recovery, if any, is recorded in the period in which it is probable the recovery will be realized.
For the year ended December 31, 2025, credit related to legal matters, net was immaterial. For the year ended December 31, 2024, charges related to legal matters, net of $96.7 million were primarily associated with the Affordable Medicines segment’s settlement in principle on the primary financial terms for a nationwide resolution to the opioids cases that have been filed and that might have been filed against the Company by political subdivisions and Native American tribes across the U.S. (refer to the section Civil Prescription Opioid Litigation below). For the year ended December 31, 2023, charges related to legal matters, net of $1.8 million were comprised of $3.9 million in charges associated with Affordable Medicines civil prescription opioid litigation, a $3.0 million charge for the settlement of an Affordable Medicines customer claim, a $3.0 million charge for the settlement of Affordable Medicines commercial antitrust litigation, and a $1.9 million charge for the settlement of a corporate stockholder derivative lawsuit, partially offset by a $10.0 million credit from the settlement of Affordable Medicines patent infringement matters.
Liabilities for legal matters were comprised of the following (in thousands):
December 31,
Matter20252024
Civil prescription opioid litigation$42,271 $29,671 
Other
985 2,084 
Current portion of liabilities for legal matters$43,256 $31,755 
Civil prescription opioid litigation (Liabilities for legal matters - long term)$71,819 $85,479 
Refer to the respective discussions below for information about the significant matters summarized above.
Medicaid Reimbursement and Price Reporting Matters
The Company is required to provide pricing information to state agencies, including agencies that administer federal Medicaid programs. Certain state agencies have alleged that manufacturers have reported improper pricing information, which allegedly caused them to overpay reimbursement costs. Other agencies have alleged that manufacturers have failed to timely file required reports concerning pricing information. Liabilities are periodically established by the Company for any potential claims or settlements of overpayment. The Company intends to vigorously defend against any such claims. The ultimate settlement of any potential liability for such claims may be higher or lower than estimated.
Patent Litigation
There is substantial litigation in the pharmaceutical, biological, and biotechnology industries with respect to the manufacture, use, and sale of new products which are the subject of conflicting patent and IP claims. One or more patents often cover the brand name products for which the Company is developing generic versions, and the Company typically has patent rights covering the Company’s branded products.
Under federal law, when a drug developer files an Abbreviated New Drug Application (“ANDA”) for a generic drug seeking approval before expiration of a patent which has been listed with the FDA as covering the brand name product, the developer must certify its product will not infringe the listed patent(s) and/or the listed patent is invalid or unenforceable (commonly referred to as a “Paragraph IV” certification). Notices of such certification must be provided to the patent holder, who may file a suit for patent infringement within 45 days of the patent holder’s receipt of such notice. If the patent holder files suit within the 45-day period, the FDA can review and tentatively approve the ANDA, but generally is prevented from granting final marketing approval of the product until a final judgment in the action has been rendered in favor of the generic drug developer, or 30 months from the date the notice was received, whichever is sooner. The Company’s Affordable Medicines segment is typically subject to patent infringement litigation brought by branded pharmaceutical manufacturers in connection with the Company’s Paragraph IV certifications seeking an order delaying the approval of the Company’s ANDA until expiration of the patent(s) at issue in the litigation.
The uncertainties inherent in patent litigation make the outcome of such litigation difficult to predict. For the Company’s Affordable Medicines segment, the potential consequences in the event of an unfavorable outcome in such litigation include delaying launch of its generic products until patent expiration. If the Company were to launch its generic product prior to successful resolution of a patent litigation, the Company could be liable for potential damages measured by the profits lost by the branded product manufacturer rather than the profits earned by the Company if it is found to infringe a valid, enforceable patent, or enhanced treble damages in cases of willful infringement. For the Company’s Specialty segment, an unfavorable
outcome may significantly accelerate generic competition ahead of expiration of the patents covering the Company’s branded products. All such litigation typically involves significant expense.
The Company is generally responsible for all of the patent litigation fees and costs associated with current and future products not covered by its alliance and collaboration agreements. The Company has agreed to share legal expenses with respect to third-party and Company products under the terms of certain of the alliance and collaboration agreements. The Company records the costs of patent litigation as expense in the period when incurred for products it has developed, as well as for products which are the subject of an alliance or collaboration agreement with a third party.
Other Litigation Related to the Company’s Business
United States Department of Justice Investigations
On May 15, 2023, Amneal Pharmaceuticals LLC (“Amneal”) received a Civil Investigative Demand (“CID”) from the Civil Division of the United States Department of Justice (the “Civil Division”) requesting information and documents related to the manufacturing and shipping of diclofenac sodium 1% gel labeled as “prescription only” after the reference listed drug’s label was converted to over-the-counter. In October 2024, the Company received supplemental CIDs seeking additional information related to the same subject matter. The Company is continuing to cooperate with the Civil Division’s investigation. However, no assurance can be given as to the timing or outcome of the investigation.
In Re Generic Pharmaceuticals Pricing Antitrust Litigation
Beginning in March 2016, various purchasers of generic drugs filed multiple putative antitrust class action complaints against a substantial number of generic pharmaceutical manufacturers, including the Company, alleging an illegal conspiracy to fix, maintain, stabilize, and/or raise prices, rig bids, and allocate markets or customers. They seek unspecified monetary damages and equitable relief, including disgorgement and restitution. Most of these lawsuits were consolidated in the United States District Court for the Eastern District of Pennsylvania (See In re Generic Pharmaceuticals Pricing Antitrust Litigation, No. 2724 (E.D. Pa.)). Some purchasers have brought similar lawsuits in state courts in Pennsylvania, Connecticut, and New York.
In 2019 and 2020, Attorneys General of 43 States and the Commonwealth of Puerto Rico named the Company in two complaints alleging a similar conspiracy and seeking similar damages. These cases are pending in the District of Connecticut. See Connecticut, et al. v. Teva Pharmaceuticals USA, Inc., et al., 3:19-cv-00710-MPS and Connecticut, et al. v. Sandoz, Inc. et al., 3:20-cv-00802-MPS.
In these matters, the Company has filed various motions to dismiss, some of which remain pending. In Connecticut, et al. v. Sandoz, Inc. et al., defendants’ joint motions for summary judgment were fully briefed on April 7, 2025. Defendant-specific motions for summary judgment, including a motion by the Company, were fully briefed on December 12, 2025. The Court denied two of the joint motions, related to claim-splitting and Plaintiffs’ overarching conspiracy claims, on August 13, 2025, and December 3, 2025, respectively. It denied in substantial part another of the joint motions, related to the timeliness of Plaintiffs’ claims, on October 31, 2025. The Court granted in part and denied in part Defendants’ joint motion for summary judgment related to state law claims and Plaintiffs’ proposed remedies on February 12, 2026. The Company’s individual motion for summary judgment remains pending.
Trials for the first multi-district litigation (“MDL”) cases chosen for bellwether treatment, none of which name the Company as a defendant, have been stayed pending the Third Circuit’s review of the MDL court’s class certification decision. The MDL court selected Humana Inc. v. Actavis Elizabeth, LLC et al., No. 2:18-cv-03299-CMR (“Humana I”), which names Impax Laboratories, LLC (“Impax”) as a defendant – as a subsequent bellwether. Fact discovery in Humana I is substantially complete, and expert discovery will be substantially complete in February 2026. Summary judgment motions in Humana I are due in March 2026. Trial is scheduled to begin on September 15, 2026.
Civil Prescription Opioid Litigation
As a result of the Court’s Stipulation and Order dated February 26, 2026, pursuant to the settlement of the political subdivision cases in MDL 2804, the state and federal cases against the Company relating to the sale of prescription opioid pain relievers have been reduced from over 800 cases to less than 110 cases, comprised of 55 cases in MDL 2804 and other federal courts, and 54 state court cases. Plaintiffs in the remaining cases are political subdivisions (pending dismissal), schools, hospitals, pension funds, third-party payors, and individuals. Nearly all federal court cases are consolidated for pre-trial proceedings in Case No. 17-mdl-2804 (N.D. Ohio). There are no firm trial dates in the state-court cases.
The New York Attorney General and Alaska Attorney General have withdrawn their subpoenas seeking information regarding the Company’s business concerning opioid-containing products. The subpoena from the Maryland Attorney General remains outstanding. The Company has cooperated and continues to cooperate with the Maryland Attorney General’s request.
In 2023, the Company reached settlements with the New Mexico Attorney General and West Virginia political subdivisions and a settlement in principle with a group of private hospitals in Alabama. In late April 2024, the Company reached a nationwide settlement in principle on the primary financial terms, with no admission of wrongdoing, for a nationwide resolution to the opioids cases filed and that might have been filed by state Attorneys General, political subdivisions and Native American tribes. The settlement in principle is subject to execution of a definitive settlement agreement. The settlement would be payable over ten years. Under the settlement in principle, the Company would agree to pay $92.5 million in cash and provide $177.4 million (valued at $125/twin pack) in naloxone nasal spray to help treat opioid overdoses. In lieu of receiving product, the settling parties can opt to receive 25% of the naloxone nasal spray’s value (up to $44.4 million) in cash during the last four years of the ten years payment term, which could increase the total amount of cash the Company would agree to pay up to $136.9 million. In April 2025, the Company finalized documentation for the nationwide resolution to these cases, which was contingent upon reaching sufficient participation from state Attorneys General, political subdivisions, and Native American tribes. In June 2025, the Company confirmed participation from all state Attorneys General and territorial Attorneys General. In September 2025, the Native American tribal participation reached a sufficient percentage to effectuate the tribal settlement.
As of March 31, 2024, the Company concluded the loss related to the opioid litigation was probable, and the related loss was reasonably estimable considering the settlement in principle. As a result, the Company recorded a charge of $94.4 million associated with the settlement in principle during the three months ended March 31, 2024, to increase the liability as of March 31, 2024 to $115.6 million. The liability as of December 31, 2025 was $114.1 million, of which $71.8 million was classified as long-term. As of December 31, 2024, the Company had a liability of $115.2 million related to its prescription opioid litigation, of which $85.5 million was classified as long-term. For the remaining cases not covered by the settlement in principle, primarily brought by other hospitals, schools and individuals, the Company did not record a liability as of December 31, 2025 and 2024, because it concluded that a loss was not probable and estimable.
During July 2025, the Company deposited an aggregate of $24.2 million into dedicated accounts as a step in the process to finalize a definitive settlement agreement. These deposits, which were classified as restricted cash in the Company’s consolidated balance sheet as of December 31, 2025, remained the property of the Company until a definitive settlement agreement was reached and the funds were used to make the first installment payment.
On January 23, 2026, the Company determined that it will make effective its nationwide agreement to settle a substantial majority of the opioids-related claims brought against the Company by various states and subdivisions (the “Nationwide Opioids Settlement Agreement”), having previously secured sufficient participation by those states and subdivisions, including all eligible state and territorial Attorneys General and all subdivisions that previously sued the Company. The Nationwide Opioids Settlement Agreement was effective on January 29, 2026 and the Company made its first installment payment of $23.8 million to the settlement administrator on that date. An additional installment payment of $12.1 million was made on February 26, 2026.
United States Department of Justice / Drug Enforcement Administration Subpoenas
On July 7, 2017, Amneal Pharmaceuticals of New York, LLC received an administrative subpoena issued by the Long Island, NY District Office of the Drug Enforcement Administration (the “DEA”) requesting information related to compliance with certain recordkeeping and reporting requirements. On or about April 12, 2019 and May 28, 2019, the Company received grand jury subpoenas from the U.S. Attorney’s Office for the Eastern District of New York (the “USAO”) relating to similar topics concerning the Company’s suspicious order monitoring program and its compliance with the Controlled Substances Act. The Company is cooperating with the USAO in responding to the subpoenas. The Company has entered into a tolling agreement with respect to potential criminal charges through May 15, 2026. The Company entered into a tolling agreement with the USAO that tolled the statute of limitations for potential civil claims through November 15, 2024. It is not possible to determine the exact outcome of these investigations.
On March 14, 2019, Amneal received a subpoena from an Assistant U.S. Attorney for the Southern District of Florida (the “AUSA”). The subpoena requested information and documents generally related to the marketing, sale, and distribution of oxymorphone. The Company has cooperated with the AUSA regarding the subpoena. However, no assurance can be given as to the timing or outcome of its underlying investigation.
On October 7, 2019, Amneal received a subpoena from the New York State Department of Financial Services seeking documents and information related to sales of opioid products in the state of New York. The Company has cooperated with the request and provided responsive information. It is not possible to determine the exact outcome of this investigation.
On December 21, 2025, the Company received an administrative subpoena from the DEA relating to sales of controlled substances to R&S, which distributes generic pharmaceuticals manufactured by Amneal and other manufacturers. On the same date, R&S received an administrative subpoena from the DEA relating to various policies and procedures relating to controlled substances and controlled substance order monitoring, as well as other information relating to current and former customers. The Company and R&S have been cooperating with DEA and responding to the subpoenas.
Ranitidine Litigation
The Company was named, along with numerous other brand and generic pharmaceutical manufacturers, wholesale distributors, retail pharmacy chains, and repackagers of ranitidine-containing products in a federal MDL (In re Zantac/Ranitidine NDMA Litigation (MDL No. 2924), Southern District of Florida). Plaintiffs alleged defendants failed to disclose and/or concealed the alleged inherent presence of N-Nitrosodimethylamine (or “NDMA”) in ranitidine products and the alleged associated risk of cancer. The MDL court’s dismissal of claims by all plaintiffs against the Company and other generic drug manufacturers on preemption grounds is on appeal in the 11th Circuit. Plaintiffs filed their merits brief on April 10, 2024. The generic drug manufacturers, including the Company, filed their briefs on July 25, 2024. Plaintiffs’ reply brief was filed November 8, 2024. The briefing also addresses the MDL court’s December 6, 2022 exclusion of plaintiff’s general causation experts. The 11th Circuit heard oral argument on October 10, 2025. The timeline for the 11th Circuit Court of Appeals’ rulings is uncertain.
The Company has also been named in state court cases in four states. The Company filed motions to dismiss those cases. On August 17, 2023, the judge in the consolidated Illinois state court cases granted the motion to dismiss all such cases in which the Company had been named, holding all claims preempted. The Company has reached an agreement, which is not material, to settle the 95 cases pending against it in California state court. The process for completing the settlement, which the Company does not expect to be material, is in progress. There are no trial dates involving the Company in any of the state court cases.
Metformin Litigation
Beginning in 2020, Amneal was named as a defendant in several putative class action lawsuits filed and consolidated in the United States District Court for the District of New Jersey, seeking compensation for economic loss allegedly incurred in connection with their purchase of generic metformin allegedly contaminated with NDMA. See In Re Metformin Marketing and Sales Practices Litigation (No. 2:20-cv-02324-MCA-MAH) (“In re Metformin”). On January 30, 2026, the Court issued an Order granting in part and denying in part Defendants’ motion to dismiss the Fourth Amended Complaint. Discovery is ongoing.
On March 29, 2021, a plaintiff filed a complaint in the United States District Court for the Middle District of Alabama asserting claims against manufacturers of valsartan, losartan, and metformin based on the alleged presence of nitrosamines in those products. The only allegations against the Company concern metformin (See Davis v. Camber Pharmaceuticals, Inc., et al., C.A. No. 2:21-00254 (M.D. Ala.) (the “Davis Action”)). On May 5, 2021, the United States Judicial Panel on Multidistrict Litigation transferred the Davis Action into the In re: Valsartan, Losartan, and Irbesartan Products Liability Litigation MDL for pretrial proceedings.
Xyrem® (Sodium Oxybate) Antitrust Litigation
Amneal was named as a defendant, along with Jazz Pharmaceuticals, Inc. (“Jazz”) and numerous other manufacturers of generic versions of Jazz’s Xyrem® (sodium oxybate), in several class action lawsuits filed in the United States District Court for the Northern District of California and the United States District Court for the Southern District of New York, alleging that the generic manufacturers entered into anticompetitive agreements with Jazz in connection with the settlement of patent litigation related to Xyrem®. The actions were consolidated in the United States District Court for the Northern District of California for pretrial proceedings (In re Xyrem (Sodium Oxybate) Antitrust Litigation, No. 5:20-md-02966-LHK (N.D. Cal.)).
Amneal was also named as a defendant in a similar action filed by Aetna Inc. (“Aetna”) in California state court (Aetna Inc. v. Jazz Pharms., Inc. et. al, No. 22CV010951 (Cal. Super. Ct.)). The California state court held that it lacks jurisdiction over several defendants, including Amneal, on December 27, 2022, and later issued an order dismissing Amneal without prejudice. On August 25, 2023, Aetna filed a motion seeking leave to file a second amended complaint adding Amneal as a defendant, which the Court tentatively granted on October 20, 2023. Aetna filed a second amended complaint naming Amneal on November 17, 2023.
On February 28, 2023, Amneal executed a $1.9 million settlement agreement with class plaintiffs in the federal litigation. Class plaintiffs filed a motion for final approval of the settlement on November 10, 2023, and entered an order granting final approval, certifying settlement class, and dismissing class plaintiffs’ against Amneal with prejudice on April 17, 2024. On December 18, 2023, Amneal executed a $4.0 million settlement with Aetna, United Healthcare Services, Inc. (“United”), Humana Inc. (“Humana”), Molina Healthcare Inc. (“Molina”), and Health Care Service Corporation (“HCSC”). Pursuant to that settlement, the federal court dismissed United, Humana, Molina and HCSC’s claims against Amneal, with prejudice, on February 26, 2024, and the California state court dismissed Aetna’s claims against Amneal, with prejudice, on February 29, 2024. Thus, all claims against Amneal in the federal and state court have been voluntarily dismissed with prejudice pursuant to settlements. In December 2023, the Company recorded $3.0 million for the settlement of claims associated with Xyrem® antitrust litigation. As of December 31, 2023, the Company had a liability of $2.0 million associated with this settlement, which was paid in January 2024.
UFCW Local 1500 Welfare Fund v. Takeda Pharmaceuticals U.S.A., Inc.
On November 14, 2023, UFCW Local 1500 Welfare Fund and other health plans filed a purported class action lawsuit in the United States District Court for the Southern District of New York against multiple manufacturers, including the Company, alleging an illegal conspiracy to restrict output of generic COLCRYS®. See UFCW Local 1500 Welfare Fund et al. v. Takeda Pharma. U.S.A., Inc. et al, No. 1:23-cv-10030 (S.D.N.Y.). On February 28, 2024, Takeda Pharmaceuticals U.S.A., Inc. filed a motion to transfer the case to the United States District Court for the Eastern District of Pennsylvania. On March 13, 2024 and March 27, 2024, Amneal submitted a letter and brief, respectively, informing the court of its position that the Eastern District of Pennsylvania lacks personal jurisdiction over Amneal. On November 17, 2025, the case was referred to a magistrate judge for report and recommendation on the motion to transfer venue. The magistrate has not yet issued a report and recommendation. The deadline to respond to the complaint is set at 45 days after the court resolves the motion to transfer.
Indian Tax Authority Matters
Amneal Pharmaceuticals Pvt. Ltd. and RAKS Pharmaceuticals Pvt. Ltd., which are subsidiaries of the Company, are currently involved in litigations with Indian tax authorities concerning Central Excise Tax, Service Tax, Goods & Services Tax, and Value Added Tax for various periods of time between 2014 and 2017. These subsidiaries have contested certain of these assessments, which are at various stages of the administrative process. The Company strongly believes its Indian subsidiaries have meritorious defenses in the matter.
Guaifenesin Litigation
On September 5, 2024, Amneal was named as a defendant along with CVS Pharmacy, Inc. (“CVS”) in a putative consumer class action lawsuit in the United States District Court for the Northern District of California alleging that generic guaifenesin products manufactured by Amneal contain benzene through the use of carbomer, an inactive ingredient. See Leonard v. CVS Pharmacy, Inc., No. 5:24-cv-06280 (N.D. Cal.). The complaint purported to plead, on behalf of a nationwide class and California subclass, the following counts: breach of warranty; unjust enrichment; fraud; and violation of California’s Unfair Competition Law. The complaint sought damages, including punitive damages, restitution, other equitable monetary relief, injunctive relief, prejudgment interest and attorneys’ fees and costs. On December 30, 2024, the Company and CVS jointly filed a motion to dismiss. On January 21, 2025, in lieu of filing a response to defendants’ motion to dismiss, plaintiff filed a First Amended complaint. Defendants moved to dismiss the First Amended Complaint on February 20, 2025, and on September 29, 2025, the court granted the motion to dismiss without prejudice, holding that plaintiff’s claims were preempted by the Federal Food, Drug, and Cosmetic Act. On October 3, 2025, plaintiff filed a Second Amended Complaint with additional factual allegations and added counts of breach of express warranty and negligence. Defendants moved to dismiss the Second Amendment Complaint on October 31, 2025, and that motion is fully briefed and pending before the Court.
In addition, on June 27, 2025, CVS, which Amneal is defending, was named as a defendant in a putative consumer class action lawsuit in the United States District Court for the Northern District of Illinois. See Hatfield v. CVS Health Corporation, No. 1:25-cv-7248 (N.D. Ill.). The complaint in Hatfield made factual allegations similar to those in the Leonard case and purported to plead, individually and on behalf of a class of purchasers in Illinois and states with similar consumer protection laws, counts of violation of the Illinois Consumer Fraud Act and unjust enrichment. On June 30, 2025, plaintiff filed a motion for class certification, and, upon joint stipulation of the parties, the Court agreed to hold that motion in abeyance. On July 28, 2025, plaintiff filed an amended complaint to identify the correct defendants and add jurisdictional allegations. On September 26, 2025, defendant moved to dismiss plaintiff’s amended complaint. The motion is fully briefed and pending before the Court. The Court has scheduled oral argument on the motion to dismiss on June 10, 2026.
Amneal Pharmaceuticals LLC et al. v. Sandoz Inc., D.N.J. 3:25-cv-00181-GC-TJB
On November 25, 2024, the Company and Impax received the first of five notice letters from Sandoz Inc. (“Sandoz”) stating that it had filed an ANDA with the FDA seeking approval to market generic versions of CREXONT®, an extended-release oral capsule formulation of carbidopa and levodopa for the treatment of Parkinson’s disease. The notice letters included a Paragraph IV certifications alleging that certain patents covering CREXONT® are invalid, unenforceable, or will not be infringed by the manufacture, use, or sale of Sandoz’s generic product.
In response to these notice letters, on January 7, 2025, the Company and Impax filed a first patent infringement lawsuit against Sandoz in the U.S. District Court for the District of New Jersey, Case No. 3:25-cv-00181-GC-TJB. On April 1, 2025, the Company and Impax filed a First Amended Complaint in response to a second notice letter from Sandoz, adding claims for infringement of additional patents. On April 14, 2025, Sandoz filed an Answer, Affirmative Defense, and Counterclaims for non-infringement and invalidity of the asserted patents. This lawsuit is currently in discovery. The filing of this lawsuit triggered a 30-month stay of FDA approval of the Sandoz ANDA from the date of receipt of the notice letter. CREXONT® is also subject to a regulatory exclusivity until August 7, 2027.
On June 20, 2025, the Company and Impax filed a new patent infringement lawsuit against Sandoz in the U.S. District Court for the District of New Jersey, captioned Amneal Pharmaceuticals LLC et al. v. Sandoz Inc., D.N.J. 2:25-11981-GC-TJB, in response to a third notice letter from Sandoz relating to CREXONT®. On September 4, 2025, the Company and Impax filed a First Amended Complaint in response to a fourth notice letter from Sandoz, adding claims for infringement of additional patents. On October 2, 2025, Sandoz filed an Answer, Affirmative Defense, and Counterclaims for non-infringement and invalidity of the asserted patents. On November 12, 2025, the Company and Impax filed a new patent infringement lawsuit against Sandoz in the U.S. District Court for the District of New Jersey, captioned Amneal Pharmaceuticals LLC et al. v. Sandoz Inc., D.N.J. 2:25-17384-GC-TJB. For the first two actions, a scheduling order has been issued and those actions are in discovery with no trial date set. No scheduling order has been issued in the third action.
Carickhoff v. Amneal Pharmaceuticals, Inc., et al.
On May 7, 2025, the Liquidating Trustee on Behalf of the Vyera Liquidating Trust Established Under the Subchapter V Plan of Reorganization of debtors Vyera Pharmaceuticals, LLC and Phoenixus AG filed an adversary proceeding in the United States Bankruptcy Court for the District of Delaware against the Company and Impax, seeking to recover approximately $55.4 million in allegedly fraudulent transfers made by the debtors to Impax to purchase the drug Daraprim in 2015. (See Carickhoff v. Amneal Pharmaceuticals, Inc, et al., Adv. Pro. No. 25-50903-JKS (Bankr. D. Del.)). Defendants filed a motion to dismiss the complaint on September 9, 2025. Plaintiffs filed an opposition to that motion on December 22, 2025, and the deadline for Defendants to file a reply is March 9, 2026.
v3.25.4
Stockholders’ (Deficiency) Equity
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Stockholders’ (Deficiency) Equity Stockholders’ (Deficiency) Equity
On November 7, 2023, the Company implemented the Reorganization, a plan pursuant to which the Company and Amneal reorganized and simplified the Company’s corporate structure by eliminating its umbrella partnership-C-corporation structure and converting to a more traditional C-corporation structure whereby all stockholders hold their voting and economic interests directly through the public company. Effective with the Reorganization, the Company holds 100% of the Amneal Common Units. Refer to Note 1. Nature of Operations for additional information on the Reorganization.
In connection with the Reorganization, the Company amended and restated its certificate of incorporation (“Charter”). The voting rights, dividend rights and participation rights of holders of Class A common stock of the Company did not materially change as a result of the amendment. There were no shares of Class B common stock of the Company outstanding as of December 31, 2025 and 2024.
Voting Rights
Holders of Class A common stock and Class B common stock are entitled to one vote for each share of stock held, except as required by law. Holders of Class A common stock and Class B common stock vote together as a single class on each matter submitted to a stockholder vote, including to elect, remove or replace all other directors to the Board subject to rights of holders of any preferred stock. Holders of Class A common stock and Class B common stock are not entitled to vote on any amendment to the Company’s Charter that relates solely to the terms of one or more outstanding series of preferred stock if the holders of such affected series are entitled, either separately or together with the holders of one or more other such series, to vote on such terms pursuant to the Company’s Charter or law. Holders of Class A common stock do not have cumulative voting rights.
Dividend Rights
The holders of Class A common stock are entitled to receive dividends, if any, payable in cash, property, or securities of the Company, as may be declared by the Company's board of directors, out of funds legally available for the payment of dividends, subject to any preferential or other rights of the holders of any outstanding shares of preferred stock. The holders of Class B common stock will not be entitled to receive any dividends.
Participation Rights
The holders of Class A common stock and Class B common stock have no participation rights.
Issuance and Restrictions on Company Common Stock
No shares of Class B common stock may be issued except to a holder of Common Units or its affiliates.
Liquidation Rights
On the liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary, the holders of Class A common stock are entitled to share equally in all assets of the Company available for distribution among the stockholders of the Company after payment to all creditors and subject to any preferential or other rights of the holders of any outstanding shares of preferred stock. The holders of Class B common stock are not entitled to share in such net assets.
Preferred Stock
Under the Company’s Charter, the Company’s Board of Directors has the authority to issue preferred stock and set its rights and preferences. As of December 31, 2025 and 2024, no preferred stock had been issued.
Non-Controlling Interests
As discussed in Note 2. Summary of Significant Accounting Policies, the consolidated financial statements of the Company include the accounts of all entities controlled by the Company, including Amneal and its subsidiaries, through the Company’s direct or indirect ownership of a majority voting interest. The Company records non-controlling interests for the portion of its subsidiaries’ economic interests that it does not hold. Prior to the Reorganization, non-controlling interests were adjusted for capital transactions that impacted the non-publicly held economic interests in Amneal.
Prior to the Reorganization, Amneal was obligated to make tax distributions to the Members. For the year ended December 31, 2023, the Company recorded net tax distributions of $56.7 million as a reduction of non-controlling interests. Subsequent to the Reorganization, the Company is no longer obligated to make tax distributions to the Members. There was no liability for tax distributions payable to Members as of December 31, 2025 and 2024.
The Company acquired a 98% interest in Kashiv Specialty Pharmaceuticals, LLC (“KSP”) on April 2, 2021. The sellers of KSP, a related party, hold the remaining interest. The Company attributes 2% of the net income or loss of KSP to these non-controlling interests.
Redeemable Non-Controlling Interests - AvKARE, LLC and R&S
In 2020, the Company acquired a 65.1% controlling interest in both AvKARE Inc., a Tennessee corporation that has been converted into a limited liability company (“AvKARE, LLC”), and R&S. The sellers hold the remaining 34.9% interest (“Rondo Class B Units”) in the holding company that directly owns the acquired companies (“Rondo”). Beginning on January 1, 2026, the holders of the Rondo Class B Units have the right (“Put Right”) to require the Company to acquire the Rondo Class B Units for a purchase price that is based on a multiple of Rondo’s earnings before income taxes, depreciation, and amortization (EBITDA) if certain financial targets and other conditions are met. Additionally, beginning on January 31, 2020, the Company has the right to acquire the Rondo Class B Units based on the same value and conditions as the Put Right (the “Call Option”). The sellers holding the Rondo Class B Units have the one-time right to defer the exercise of the Call Option until the subsequent calendar year. The Rondo Class B Units are also redeemable by the holders upon a change in control. Since the redemption of the Rondo Class B Units is outside of the Company’s control, the units have been presented outside of stockholders’ equity as redeemable non-controlling interests. The Company attributes 34.9% of the net income of Rondo to the redeemable non-controlling interests. The Company will also accrete the redeemable non-controlling interests to redemption value upon an event that makes redemption certain. For the years ended December 31, 2025, 2024 and 2023, tax and other
distributions of $43.8 million, $19.8 million and $14.2 million, respectively, were recorded as reductions of redeemable non-controlling interests. As of December 31, 2025 and 2024, there were no amounts due for tax and other distributions related to these redeemable non-controlling interests.
Changes in Accumulated Other Comprehensive Loss by Component (in thousands):
 Foreign
currency
translation
adjustment
Unrealized
gain (loss) on cash
flow hedge, net
of tax
Other
Accumulated
other
comprehensive
loss
Balance December 31, 2023$(66,072)$33,723 $— $(32,349)
Other comprehensive income before reclassification(5,788)(1,168)— (6,956)
Reclassification of cash flow hedge to earnings, net of tax of $0
— (26,205)— (26,205)
Balance December 31, 2024(71,860)6,350 — (65,510)
Other comprehensive income before reclassification(18,685)(22,423)(5,340)(46,448)
Reclassification of cash flow hedge to earnings, net of tax of $0
— 1,229 — 1,229 
Balance December 31, 2025$(90,545)$(14,844)$(5,340)$(110,729)
v3.25.4
Stock-Based Compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Stock-Based Compensation Stock-Based Compensation
Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan
In May 2018, the Company adopted the Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan (“2018 Plan”) under which the Company may grant stock options, restricted stock units and other equity-based awards to employees and non-employee directors providing services to the Company and its subsidiaries. The stock option, RSU and MPRSU award grants are made in accordance with the Company’s 2018 Plan and are subject to forfeiture if the vesting conditions are not met. On May 5, 2020, the stockholders of the Company approved an amendment to the 2018 Plan, which authorized an additional 14 million shares of Class A common stock available for issuance under the 2018 Plan. On May 9, 2023, the stockholders of the Company approved an amendment and restatement of the 2018 Plan, which authorized an additional 20 million shares of Class A common stock available for issuance under the 2018 Plan, resulting in a total shares reserved under the Stock Plan of 57 million shares, and extending the term of the 2018 Plan until May 9, 2033. As of December 31, 2025, the Company had 21,516,665 shares available for issuance under the 2018 Plan.
The Company recognizes the grant date fair value of each option and share of restricted stock unit over its vesting period. Stock options and RSU awards are granted under the Company’s 2018 Plan and generally vest over a 4 year period and, in the case of stock options, have a term of 10 years.
The following table summarizes all of the Company’s stock option activity for the years ended December 31, 2025, 2024, and 2023:
Stock OptionsNumber of
Shares
Under Option
Weighted-
Average
Exercise
Price
per Share
Weighted-
Average
Remaining
Contractual
Life
Aggregate
Intrinsic
Value
(in millions)
Outstanding at December 31, 20222,648,441 $4.38 
Options exercised(163,824)2.75 
Options forfeited(68,252)2.75 
Outstanding at December 31, 20232,416,365 $4.54 5.0$6.6 
Options exercised(396,914)2.91 
Outstanding at December 31, 20242,019,451 $4.86 4.0$8.5 
Options exercised(712,069)2.75 
Options forfeited
(53,021)14.50 
Outstanding at December 31, 20251,254,361 $5.65 2.9$9.3 
Options exercisable at December 31, 20251,254,361 $5.65 2.9$9.3 
The intrinsic value of options exercised during the year ended December 31, 2025 was approximately $4.7 million. There were no options granted in the years ended December 31, 2025, 2024 and 2023.
The following table summarizes all of the Company's restricted stock unit activity for the years ended December 31, 2025, 2024, and 2023:
Restricted Stock UnitsNumber of
Restricted
Stock Units
Weighted-
Average
Grant Date
Fair Value
Weighted-
Average
Remaining
Years
Aggregate
Intrinsic
Value
(in millions)
Non-vested at December 31, 202217,928,613 $4.77 
Granted7,519,565 1.91 
Vested(3,888,602)4.53 
Forfeited(4,104,873)3.41 
Non-vested at December 31, 202317,454,703 $3.92 1.2$105.4 
Granted7,268,315 5.40 
Vested(4,325,941)3.33 
Forfeited(2,820,894)6.12 
Non-vested at December 31, 202417,576,183 $4.32 1.2$139.2 
Granted5,607,260 9.43 
Vested(6,540,039)5.02 
Forfeited(779,895)5.02 
Non-vested at December 31, 202515,863,509 $5.81 1.1$199.9 
The table above includes 1,968,698 MPRSUs granted to executives during March and July 2025. Vesting of the March 2025 awards is contingent upon the Company’s achievement of stock price hurdles over the performance period starting March 3, 2025 and requires the employee’s continued employment or service through February 28, 2028. Vesting of the July 2025 awards is contingent upon the Company’s achievement of stock price hurdles over the performance period starting July 15, 2025 and requires the employee’s continued employment or service through February 28, 2028. The MPRSUs cliff vest at the end of the three-year period and have a maximum potential to vest at 200% (3,937,396 shares), based on the Company’s stock price performance. The related share-based compensation expense is determined based on the estimated fair value of the underlying shares on the date of grant and is recognized straight-line over the vesting term. The estimated fair value per share of the MPRSUs ranged from $8.71 to $10.95 and was calculated using a Monte Carlo simulation model. 1,952,500 of these MPRSUs remained outstanding and unvested at December 31, 2025.
The table above includes 2,893,669 MPRSUs granted to executives during 2024. Vesting of these awards is contingent upon the Company’s achievement of stock price hurdles over the performance period starting March 4, 2024 and requires the employee’s
continued employment or service through February 28, 2027. The MPRSUs cliff vest at the end of the three-year period and have a maximum potential to vest at 200% (5,787,338 shares) based on the Company's stock price performance.
The related share-based compensation expense is determined based on the estimated fair value of the underlying shares on the date of grant and is recognized straight-line over the vesting term. The estimated fair value per share of the MPRSUs was $5.21 and was calculated using a Monte Carlo simulation model. 2,805,585 of these MPRSUs remained outstanding and unvested at December 31, 2025.
The table above includes 2,431,521 MPRSUs granted to executives during March and April 2023. Vesting of the March 2023 awards is contingent upon the Company’s achievement of stock price hurdles over the performance period starting March 3, 2023 and requires the employee’s continued employment or service through February 28, 2026. Vesting of the April 2023 awards is contingent upon the Company’s achievement of stock price hurdles over the performance period starting April 28, 2023 and requires the employee’s continued employment or service through February 28, 2026. The MPRSUs cliff vest at the end of the three-year period and have a maximum potential to vest at 200% (4,863,042 shares) based on the Company's stock price performance. The related share-based compensation expense is determined based on the estimated fair value of the underlying shares on the date of grant and is recognized straight-line over the vesting term. The estimated fair value per share of the MPRSUs ranged from $1.81 to $2.17 and was calculated using a Monte Carlo simulation model. 2,220,894 of these MPRSUs remained outstanding and unvested at December 31, 2025.
As of December 31, 2025, the Company had total unrecognized stock-based compensation expense of $57.7 million related to all of its stock-based awards, which is expected to be recognized over a weighted average period of 1.8 years.
The amount of stock-based compensation expense recognized by the Company was as follows (in thousands):
 Year Ended December 31,
 202520242023
Cost of goods sold$3,791 $3,564 $3,561 
Selling, general and administrative24,863 20,343 18,922 
Research and development3,169 3,645 4,339 
Restructuring and other charges130 216 — 
Total$31,953 $27,768 $26,822 
v3.25.4
Related Party Transactions
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
The Company has various business agreements with certain third-party companies in which there is some common ownership and/or management between those entities, on the one hand, and the Company, on the other hand. The Company has no direct ownership or management in any of such related party companies. The following table summarizes the Company’s related party transactions (in thousands):
Year ended December 31,
Related Party and Nature of TransactionCaption in Balance Sheet and Statement of Operations202520242023
A.Kashiv Biosciences LLC
i.Development and commercialization agreement - OmalizumabResearch and development$17,500 $20,000 $— 
ii.Development and commercialization agreement - Filgrastim and Pegfilgrastim - Royalty expense (Releuko and Fylnetra)Cost of goods sold$14,232 $16,124 $5,114 
ii.Inventory purchases under development and commercialization agreement - Filgrastim and Pegfilgrastim (Releuko and Fylnetra)Inventory and cost of goods sold$11,970 $9,210 $1,022 
ii.Development and commercialization agreement - Pegfilgrastim Auto Injector - milestoneResearch and development$3,500 $— $— 
iii.Development and commercialization agreement - CarfilzomibResearch and development$2,000 $— $— 
iv.Parking space leaseResearch and development$25 $100 $100 
iii.Development and commercialization agreement - Long-acting injectableResearch and development$— $10,500 $— 
v.Sale of subsidiary - gain on saleOther income, net$— $(3,760)$— 
v.Sale of subsidiary - interest income on loan receivableInterest expense, net$— $(515)$— 
vi.Development and commercialization agreement - Ganirelix Acetate and Cetrorelix AcetateResearch and development$— $— $(25)
iii.Generic development supply agreement - development activity deferred incomeAccounts payable and accrued expenses and net revenue$(98)$(422)$(246)
vii.Storage agreementResearch and development$(189)$(223)$(107)
iii.Generic development supply agreement - research and development materialResearch and development$(502)$(681)$(2,809)
Other Related Parties
B.Apace KY, LLC d/b/a Apace Packaging, LLC - packaging agreementInventory and cost of goods sold$21,094 $19,574 $15,873 
C.Land purchase from family members of the Co-Chief Executive OfficersProperty, plant and equipment$11,289 $— $— 
D.Members - tax receivable agreementIncrease in tax receivable agreement liability$6,588 $50,680 $3,124 
E.Ellodi Pharmaceuticals, L.P. - securities purchase and license and collaboration agreementsResearch and development$6,046 $— $— 
F.AzaTech Pharma LLC - supply agreementInventory and cost of goods sold$3,187 $11,587 $8,746 
G.Kanan, LLC - operating leaseInventory and cost of goods sold$2,368 $2,368 $2,540 
H.Sutaria Family Realty, LLC - operating leaseInventory and cost of goods sold$1,320 $1,286 $1,352 
I.Tracy Properties LLC - operating leaseSelling, general and administrative$727 $609 $625 
J.Avtar Investments, LLC - consulting servicesResearch and development$240 $251 $321 
K.R&S Solutions - equipment purchaseProperty, plant and equipment$207 $— $— 
L.AvPROP, LLC - operating leaseSelling, general and administrative$196 $184 $167 
M.Alkermes PlcInventory and cost of goods sold$67 $229 $464 
N.Sellers Notes - interestInterest expense, net$— $1,325 $2,210 
O.Fosun International Limited - license and supply agreementNet revenue$— $— $(80)
P.TPG Capital BD, LLCLoss on refinancing$— $— $3,000 
K.R&S Solutions LLC - logistics servicesSelling, general and administrative$— $— $102 
The following table summarizes the amounts due to or from the Company for related party transactions (in thousands):
December 31, 2025December 31, 2024
A.Kashiv - various agreements$413 $447 
F.AzaTech Pharma LLC56 21 
M.Alkermes Plc— 16 
B.Apace Packaging, LLC - packaging agreement— 
Related party receivables - short term$470 $484 
A.Kashiv - various agreements$14,980 $16,908 
D.Members - tax receivable agreement38,832 2,985 
B.Apace Packaging, LLC - packaging agreement1,353 1,205 
F.AzaTech Pharma LLC - supply agreement254 1,151 
J.Avtar Investments LLC - consulting services40 60 
M.Alkermes Plc— 
I.Tracy Properties LLC26 — 
Related party payables - short term$55,485 $22,311 
D.Members - tax receivable agreement$18,656 $50,900 
C.Land purchase from family members of the Co-Chief Executive Officers476 — 
Related party payables - long term$19,132 $50,900 
Descriptions of Related Party Transactions
A. Kashiv Biosciences LLC
Kashiv Biosciences LLC (“Kashiv”) is a vertically integrated biopharmaceutical company with a diverse portfolio of commercial and clinical-stage assets. Amneal has various business agreements with Kashiv. Certain executive officers of the Company beneficially own, directly and through certain revocable or irrevocable trusts for the benefit of their immediate families, outstanding equity securities of Kashiv. In addition, they serve on the Board of Managers of Kashiv.
On January 11, 2021, the Company and Kashiv entered into a definitive agreement for Amneal to acquire a 98% interest in KSP, which was a subsidiary of Kashiv and focuses on the development of complex generics, innovative drug delivery platforms and novel 505(b)(2) drugs.
Below is a summary of the related party arrangements held between the Company and Kashiv that were not impacted by the KSP Acquisition:
i.On July 1, 2024, Kashiv and Amneal entered into an exclusive license and commercialization agreement to distribute and sell Omalizumab, a biosimilar to XOLAIR®, in the U.S. and India. Kashiv is responsible for development, regulatory filings, obtaining FDA approval, and manufacturing for the product, and Amneal is responsible for marketing, selling, and pricing activities. The term of the agreement is 10 years from the respective product’s launch date and automatically renews for terms of three years unless either party provides written notification of termination.
The agreement requires the Company to pay $10.0 million as an up-front amount to Kashiv and potential future milestone payments of up to $75.0 million, upon achieving certain developmental and regulatory achievements within agreed-upon timelines. The milestones include: (i) up to $32.5 million in developmental milestone payments, (ii) $22.5 million in regulatory approval and commercial launch milestone payments, and (iii) a $20.0 million sales-based milestone payment, which is contingent upon reaching a defined annual commercial sales volume for the product. In addition, the agreement provides for Amneal to pay a profit share up to 45% of net profits, after considering manufacturing, marketing, royalty and shipping costs.
During the year ended December 31, 2024, the Company expensed amounts paid to Kashiv for: (i) the upfront amount of $10.0 million in connection with the execution of the agreement and (ii) an additional $10.0 million related to the first developmental milestone.
During the year ended December 31, 2025, the Company expensed $17.5 million for developmental milestones under this agreement.
ii.In 2017, Kashiv and Amneal entered into an exclusive license and commercialization agreement (the “Kashiv Biosimilar Agreement”) to distribute and sell two biosimilar products, Filgrastim and Pegfilgrastim, in the U.S. Kashiv is responsible for development, regulatory filings, obtaining FDA approval, and manufacturing, and Amneal is responsible for marketing, selling, and pricing activities. The term of the agreement is 10 years from the respective product’s launch date.
The Kashiv Biosimilar Agreement provided for potential future milestone payments to Kashiv of up to $183.0 million, as follows: (i) up to $22.5 million relating to regulatory approval and execution, (ii) up to $43.0 million for successful delivery of commercial launch inventory, (iii) up to $50.0 million depending on the number of competitors at launch for one product, and (iv) between $15.0 million and $67.5 million for the achievement of cumulative net sales for both products.
In March 2024, the Company amended the Kashiv Biosimilar Agreement to include two additional in-development products, a pre-filled auto-injector delivery system for peg-filgrastim and a pre-filled on-body injector (OBI) delivery system for peg-filgrastim. Consistent with the existing terms, Kashiv is responsible for development, regulatory filings, obtaining FDA approval, and manufacturing, and Amneal is responsible for marketing, selling, and pricing activities of these product candidates. The amendment did not change the contractual terms related to existing commercialized biosimilar products.
The amendment provides an incremental $14.5 million in potential future milestone payments specific to these in-development products, including $7.0 million for clinical and developmental milestones and $7.5 million for regulatory approval and first commercial-sales milestones. In addition, the amendment clarifies that future net sales milestones payments of up to $37.5 million, which did not change, shall be contingent upon reaching certain commercial sales volume objectives for the aggregate of all products under the amended agreement. The agreement provides for Amneal to pay a profit share equal to 50% of net profits, after considering manufacturing and marketing costs.
During the year ended December 31, 2025, the Company expensed $3.5 million for developmental milestones pursuant to this amendment.
iii.In December 2022, Amneal and Kashiv entered into a development and supply agreement specific to four generic product candidates. Amneal is responsible for manufacturing batch products and performing certain developmental activities on behalf of Kashiv. Kashiv, as owner of the intellectual property, is responsible for regulatory filings, obtaining FDA approval, marketing, selling, and pricing activities. Pursuant to the terms of the development supply agreement, Amneal is eligible to earn up to $2.4 million related to the aforementioned services. As of December 31, 2025 and 2024, deferred revenue related to this arrangement was $0.1 million and $0.4 million, respectively, within accounts payable and accrued expenses on the consolidated balance sheet.
Pursuant to the development supply agreement, Amneal maintained a right of first offer and negotiation to the licensing of each generic product candidate. In March 2024, Amneal and Kashiv entered into a license and supply agreement for the development and commercialization of a long-acting injectable (the “Injectable License and Supply Agreement”). The existing development supply agreement remains effective for the remaining three generic product candidates.
Subject to the terms of the Injectable License and Supply Agreement, Amneal is responsible for development, regulatory approval, and commercialization of the product candidate in the U.S., whereas Kashiv is responsible for development and regulatory approval of the product candidate for all other territories outside the U.S. Contingent upon Kashiv obtaining regulatory approval outside the U.S., Amneal shall manufacture the commercial supply for Kashiv at a stated price. The term of the agreement is 10 years from the respective product’s launch date in the U.S.
During the year ended December 31, 2024, the Company recorded R&D expense of $10.5 million comprised of (i) $0.5 million for payment made upon execution of the license and supply agreement and (ii) $10.0 million for the achievement of a regulatory milestone upon the FDA’s written acceptance of a drug approval application filing. The agreement provides for potential future milestone payments to Kashiv of up
to $25.0 million as follows: (i) up to $10.0 million relating to developmental milestones; (ii) up to $10.0 million for U.S. regulatory approval and initial commercial launch milestones; and (iii) up to $5.0 million for the achievement of annual commercial milestones. In addition, the agreement provides for Amneal to pay a profit share equal to 50% of net profits, after considering manufacturing and marketing costs.
In May 2025, Amneal and Kashiv entered into a separate license agreement for the development and commercialization of Carfilzomib (the “Carfilzomib License Agreement”). Carfilzomib is an irreversible, second-generation proteasome inhibitor used to treat relapsed or refractory multiple myeloma. The existing development supply agreement remains effective for the remaining two generic product candidates. Subject to the terms of the Carfilzomib License Agreement, Amneal is responsible for development, regulatory approval, and commercialization of the product candidate in the U.S. The term of the agreement is 10 years from the respective product’s launch date in the U.S.
During the year ended December 31, 2025, the Company recorded R&D expense for a $2.0 million payment made upon execution of the license agreement. The agreement provides for potential future milestone payments to Kashiv of up to $23.0 million as follows: (i) up to $18.0 million for U.S. regulatory approval and initial commercial launch milestones and (ii) up to $5.0 million for the achievement of annual commercial milestones. In addition, the agreement provides for Amneal to pay a profit share up 50% of net profits, after considering manufacturing and allowable costs to deduct as defined in the agreement.
iv.The parties entered into a lease for parking spaces in Piscataway, NJ. The annual lease cost is up to $0.1 million per year for the lease agreement.
v.On April 30, 2024, Amneal closed on the sale of a wholly owned subsidiary in India to a subsidiary of Kashiv for total consideration of ₹1.0 billion, or $12.2 million. Total consideration consisted of a ₹416.2 million, or $5.0 million, cash payment at closing and the assumption of a loan payable of ₹598.6 million, or $7.2 million, payable to another subsidiary of Amneal in India. The loan payable bore interest of 11% on the unpaid principal and was due on or before December 31, 2024. The Company was permitted to offset royalties or other amounts payable to Kashiv with any overdue principal and accrued interest on the loan payable. On December 27, 2024, Kashiv paid the loan of ₹598.6 million, or $7.0 million (based on foreign exchange rates at that date) and accrued interest in full. The subsidiary’s assets and liabilities were primarily comprised of a building under construction and a note payable, respectively. The subsidiary had no business activity, other than the construction of the building. As a result of the sale, the Company recognized a pre-tax gain of $3.8 million in other income, net in its Affordable Medicines segment for the year ended December 31, 2024.
vi.Amneal and Kashiv entered into a product development agreement for the development and commercialization of two generic peptide products, Ganirelix Acetate and Cetrorelix Acetate. Under the agreement, the IP and abbreviated new drug application for these products are owned by Amneal, and Kashiv will receive a profit share for all sales of the products made by Amneal. In connection with the agreement, Amneal made an upfront payment of $1.1 million in August 2020. The agreement also provides for potential future milestone payments to Kashiv of (i) up to $2.1 million relating to development milestones, and (ii) up to $0.3 million relating to regulatory filings. The milestones are subject to certain performance conditions which may or may not be achieved, including FDA filings. In addition, Amneal agreed to pay $2.6 million of development fees to Kashiv as the development work is completed.
vii.The parties entered into a pallet storage agreement for Amneal to store materials for Kashiv.
B. Apace KY, LLC d/b/a Apace Packaging, LLC
Apace KY, LLC d/b/a Apace Packaging LLC (“Apace”) provides packaging solutions pursuant to packaging agreements for Amneal and R&S. Apace markets its services which include bottling and blistering for the pharmaceutical industry. A member of Company management beneficially owns outstanding equity securities of Apace.
C. Acquisition of Land from Related Parties
On April 18, 2025, the Company executed an agreement to acquire parcels of land in India from two family members of the Company’s Co-Chief Executive Officers. The Company plans to utilize this land to construct two new greenfield peptide manufacturing facilities. The total purchase price for this acquisition was $11.3 million, of which $10.8 million was paid to the sellers. The remaining payment of $0.5 million will be deferred until three years following the acquisition date as partial security for the sellers’ indemnity obligations.
The Company anticipates using the facilities to manufacture products for the Company, as well as to support the Company’s collaboration agreement with Metsera.
D. Tax Receivable Agreement
In 2018, the Company entered into the TRA pursuant to which it was generally required to pay the holders of Amneal Common Units, on a one-to-one basis, 75% of the applicable tax savings, if any, in U.S. federal and state income tax that it is deemed to realize as a result of certain tax attributes of their Amneal common units sold to the Company (or exchanged in a taxable sale) and that were created as a result of (i) the sales of their Amneal common units for shares of Class A common stock of the Company prior to the Reorganization (as defined in Note 1. Nature of Operations) and (ii) tax benefits attributable to payments made under the TRA. As part of the Reorganization, the TRA was amended to reduce the Company’s future obligation to pay 85% of the tax benefits subject to the TRA to 75% of such realized benefits. Refer to Note 5. Income Taxes for additional information.
E. Ellodi Pharmaceuticals, L.P.
On January 3, 2025, the Company entered into a securities purchase agreement and a license and collaboration agreement with Ellodi Pharmaceuticals, L.P. (“Ellodi”) and certain entities affiliated with TPG Operations LLC (“TPG”) for which the Company paid $3.0 million for limited liability partnership units of Ellodi and committed to fund certain research and development expenses. Ellodi is a pre-clinical gastroenterology-focused specialty pharmaceutical company.
A partner in TPG Capital BD, LLC (“TPG Capital”), who is a director of Ellodi, served as an observer of our Board of Directors until July 2025, at which time TPG Capital and TPG ceased to be a related parties. During the year ended December 31, 2025, the Company recorded research and development expense of $6.0 million related to these agreements, including $3.0 million for funding the research and development commitment.
The Company terminated the agreements with Ellodi during the fourth quarter of 2025. The Company has no remaining liability associated with these agreements as of December 31, 2025.
F. AzaTech Pharma, LLC
R&S purchases inventory from AzaTech Pharma LLC (“AzaTech”) for resale. A member of Company management beneficially owns outstanding equity securities of AzaTech.
G. Kanan, LLC
Kanan, LLC (“Kanan”) is a real estate company that owns Amneal’s manufacturing facilities located at 65 Readington Road, Branchburg, New Jersey, 131 Chambers Brook Road, Branchburg, New Jersey and 1 New England Avenue, Piscataway, New Jersey. Certain executive officers of the Company beneficially own, through certain revocable trusts, equity securities of Kanan. In addition, they serve on the Board of Managers of Kanan. Amneal leases these facilities from Kanan under two separate triple-net lease agreements that expire in 2027 and 2031, respectively, at an annual rental cost of approximately $2.0 million combined, subject to CPI rent escalation adjustments as provided in the lease agreements.
H. Sutaria Family Realty, LLC
Industrial Real Estate Holdings NY, LLC (“IRE”) is a real estate management entity, which was the sub-landlord of Amneal’s leased manufacturing facility located at 75 Adams Avenue, Hauppauge, New York. IRE is controlled by a member of the Amneal Group who also serves as an observer on our Board of Directors. Effective June 1, 2020, the lease was assigned to the Company with the consent of the landlord, Sutaria Family Realty, LLC, which is also a related party because a member of Company management is a beneficial owner. Concurrently with the assignment of the lease, the Company exercised a renewal option for $0.1 million to extend the lease by five years until March 31, 2026. Monthly rent payments were $0.1 million and increased by 3% annually. On May 7, 2025, the Company executed a lease extension with Sutaria Family Realty, LLC, for this facility, and the agreement extended the existing lease term by seven years through March 31, 2033. The aggregate payments over the extension period are $12.4 million.
Refer to Note 16. Leases for additional information about this lease.
I. Tracy Properties LLC
R&S leases operating facilities, office and warehouse space from Tracy Properties LLC (“Tracy”). A member of Company management beneficially owns outstanding equity securities of Tracy.
J. Avtar Investments, LLC
Avtar Investments, LLC (“Avtar”) is a private investment firm. Certain executive officers of the Company beneficially own, directly and through certain revocable or irrevocable trusts for the benefit of their immediate families, outstanding equity securities of Avtar. During April 2020, the Company entered into an agreement under which Avtar will provide R&D consulting services.
K. R&S Solutions LLC
R&S Solutions LLC provides logistic services to the Company. A member of Company management beneficially owns outstanding equity securities of R&S Solutions LLC.
The Company purchased $0.2 million of equipment from R&S Solutions LLC during the year ended December 31, 2025, which is included in property, plant and equipment in the Company’s consolidated balance sheets.
L. AvPROP, LLC
AvKARE LLC leases certain of its operating facilities from AvPROP, LLC (“AvPROP”). A member of Company management beneficially owns outstanding equity securities of AvPROP.
M. Alkermes Plc
Rondo Partners LLC purchases inventory from Alkermes Plc for resale. A member of the Board of Directors of Alkermes Plc. was also a member of the Board of Directors of the Company until the third quarter of 2025. As of December 31, 2025, Alkermes Plc is no longer a related party of the Company.
N. Sellers of AvKARE LLC and R&S
Notes Payable – Related Party
Certain holders of the Rondo Class B Units were also holders of the Sellers Notes. During the year ended December 31, 2024, the Company repaid principal of $44.2 million and interest of $10.0 million associated with the Sellers Notes from cash on hand. As of December 31, 2024, the Sellers Notes and accrued interest had been fully repaid.
Refer to Note 20. Stockholders’ (Deficiency) Equity for related party transactions associated with Rondo.
Tax Distributions
Under the terms of the limited liability company agreement between the Company and the holders of the Rondo Class B Units, Rondo is obligated to make tax distributions to those holders, and may make other distributions, subject to certain limitations as
defined in the Rondo Credit Facility. For the years ended December 31, 2025, 2024 and 2023, tax distributions of $43.8 million, $19.8 million and $14.2 million, respectively, were recorded as reductions of redeemable non-controlling interests. As of December 31, 2025 and 2024, there were no amounts due for tax and other distributions related to these redeemable non-controlling interests. For further details, refer to Note 20. Stockholders’ (Deficiency) Equity.
O. Fosun International Limited
Fosun International Limited (“Fosun”) is a Chinese international conglomerate and investment company that was a significant shareholder of the Company. On June 6, 2019, the Company entered into a license and supply agreement with a subsidiary of Fosun, which is a Chinese pharmaceutical company. Under the terms of the agreement, the Company will hold the imported drug license required for pharmaceutical products manufactured outside of China and will supply Fosun with finished, packaged products for Fosun to then sell in the China market. Fosun will be responsible for obtaining regulatory approval in China and for shipping the product from Amneal’s facility to Fosun’s customers in China. In consideration for access to the Company’s U.S. regulatory filings to support its China regulatory filings and for the supply of product, Fosun paid the Company a $1.0 million non-refundable fee, net of tax, in July 2019 and was required to pay the Company $0.3 million for each of eight products upon the first commercial sale of each in China in addition to a supply price and a profit share. On August 11, 2023, the Company and Fosun amended the license and supply agreement to, among other things, (i) increase the products in the agreement from eight to ten, (ii) eliminate the first commercial sales milestone of $0.3 million for each product and (iii) decrease the profit share percentage applicable to all products.
On August 12, 2021, the Company entered into an active pharmaceutical ingredient (“API”) co-development agreement with a subsidiary of Fosun. Under the terms of the agreement, the Company provided Fosun a license to manufacture and sell two pharmaceutical products outside of the U.S. Fosun will be responsible for obtaining regulatory approval outside the U.S. Fosun paid the Company a $0.2 million non-refundable fee in 2021 and will be required to pay the Company $0.1 million for each of the two products upon the first commercial sale of each in China in addition to a profit share.
Effective March 31, 2024, Fosun was no longer a significant shareholder of the Company; therefore, it was no longer a related party as of that date.
P. TPG Capital BD, LLC
TPG Capital, provided the Company with advice and assistance with respect to the refinancing of the Term Loan Due 2025 and the 2023 Revolving Credit Facility for which the Company paid TPG Capital $3.0 million in 2023 as part of the November 2023 Refinancing. A partner in TPG Capital was an observer of our Board of Directors until July 2025, at which time TPG Capital ceased to be a related party. Refer to Note 14. Debt for additional information on the refinancing of the Company’s debt.
v3.25.4
Employee Benefit Plans
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Employee Benefit Plans Employee Benefit Plans
The Company has voluntary defined contribution plans covering eligible employees in the U.S. which provide for a Company match. For the years ended December 31, 2025, 2024 and 2023, the Company made matching contributions of $11.3 million, $9.2 million and $9.9 million, respectively.
The Company also has a deferred compensation plan for certain former executives and employees of Impax, which the Company acquired in 2018, some of whom are currently employed by the Company. In January 2019, the Company announced that it will no longer accept contributions from employees or make matching contributions for the deferred compensation plan. Deferred compensation liabilities are recorded at the value of the amount owed to the plan participants, with changes in value recognized as compensation expense. The calculation of the deferred compensation plan obligation is derived by reference to hypothetical investments selected by the participants and is included in accounts payable and accrued expenses and other long-term liabilities. Refer to Note 15. Other Long-Term Liabilities and Note 17. Fair Value Measurements for additional information.
v3.25.4
Segment Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company has three reportable segments: Affordable Medicines, Specialty, and AvKARE.
Affordable Medicines
The Company’s Affordable Medicines segment includes over 280 product families covering an extensive range of dosage forms and delivery systems, including both immediate and extended-release oral solids, powders, liquids, sterile injectables, nasal sprays, inhalation and respiratory products, biosimilar products, ophthalmics, films, transdermal patches and topicals.
Specialty
The Company’s Specialty segment includes branded products, primarily focused on central nervous system disorders, including Parkinson’s disease, and endocrine disorders.
AvKARE
The Company’s AvKARE segment provides pharmaceuticals primarily to governmental agencies, predominantly focused on the U.S. Department of Defense and the U.S. Department of Veterans Affairs. AvKARE is a re-packager of bottle and unit dose pharmaceuticals under the registered names of AvKARE and AvPAK. AvKARE is also a wholesale distributor of pharmaceuticals, over the counter drugs and medical supplies to its retail and institutional customers that are located throughout the U.S. focused primarily on entities that provide care to low-income and uninsured patients. Operating results for the sale of Amneal products by AvKARE are included in the Company’s Affordable Medicines reportable segment.
Chief Operating Decision Makers
The Company’s Co-Chief Executive Officers are the Company’s chief operating decision makers (“CODMs”). The CODMs evaluate the financial performance of the Company based upon segment operating income (loss). Items below operating income (loss) are not reported by segment, since they are excluded from the measure of segment profitability reviewed by the Company’s CODMs. Additionally, general and administrative expenses, certain selling expenses, certain litigation settlements, and non-operating income and expenses are included in “Corporate and Other.” The Company does not report balance sheet information by segment since it is not reviewed by the Company’s CODMs.
The tables below present segment information reconciled to total Company financial results, with segment operating income or loss, including gross profit less direct selling expenses, R&D expenses, and other operating expenses to the extent specifically identified by segment (in thousands):
Year Ended December 31, 2025
Affordable Medicines (1)
Specialty AvKARE Corporate
and Other
Total
Company
Net revenue (2)
$1,745,524 $528,508 $744,728 $— $3,018,760 
Cost of goods sold1,061,600 245,915 597,937 — 1,905,452 
Gross profit683,924 282,593 146,791 — 1,113,308 
Selling, general and administrative142,383 135,715 A63,176 185,553 526,827 
Research and development156,013 B30,162 B— — 186,175 
Intellectual property legal development expenses7,389 243 — — 7,632 
Restructuring and other charges2,971 471 — 766 4,208 
Credit related to legal matters, net
(390)— — — (390)
Other operating income(5,240)— — — (5,240)
Operating income (loss) $380,798 $116,002 $83,615 $(186,319)$394,096 
Year Ended December 31, 2024
Affordable Medicines (1)
Specialty AvKARE Corporate
and Other
Total
Company
Net revenue (2)
$1,685,263 $445,749 $662,945 $— $2,793,957 
Cost of goods sold1,011,363 202,821 559,335 — 1,773,519 
Gross profit673,900 242,928 103,610 — 1,020,438 
Selling, general and administrative129,578 109,658 A60,709 176,491 476,436 
Research and development171,771 B18,943 B— — 190,714 
Intellectual property legal development expenses5,685 160 — — 5,845 
Restructuring and other charges70 1,517 — 768 2,355 
Charges related to legal matters, net
96,692 — — — 96,692 
Other operating income (3)
— (930)— — (930)
Operating income (loss) $270,104 $113,580 $42,901 $(177,259)$249,326 
Year Ended December 31, 2023
Affordable Medicines (1)
SpecialtyAvKARECorporate
and Other
Total
Company
Net revenue (2)
$1,471,401 $390,457 $531,749 $— $2,393,607 
Cost of goods sold913,869 214,277 444,896 — 1,573,042 
Gross profit557,532 176,180 86,853 — 820,565 
Selling, general and administrative119,912 88,137 A55,341 166,285 429,675 
Research and development132,233 B31,717 B— — 163,950 
In-process research and development impairment charges26,500 4,300 — — 30,800 
Intellectual property legal development expenses3,708 120 — — 3,828 
Restructuring and other charges211 1,105 — 433 1,749 
(Credit) charges related to legal matters, net
(64)— — 1,888 1,824 
Other operating income (3)
(1,138)(14,497)— — (15,635)
Operating income (loss)$276,170 $65,298 $31,512 $(168,606)$204,374 
(1)Revenue, cost of goods sold, and gross profit from the sale of Amneal products by AvKARE were included in Affordable Medicines.
(2)Net revenue from external customers is attributed to countries based on the location of the product shipment. For the years ended December 31, 2025, 2024, and 2023, net revenue from external customers attributed to foreign countries was immaterial.
(3)The prior period balances of $0.9 million and $14.5 million, formerly included in the caption “change in fair value of contingent consideration” for the years ended December 31, 2024 and 2023, respectively, have been reclassified to the caption “other operating income” in the consolidated statements of operations and segment disclosures to conform to the current period presentation. This reclassification did not impact operating income (loss).
Significant Expense Categories Provided to the Chief Operating Decision Makers
Selling, General and Administrative Expenses - Specialty Segment
A The CODMs review certain selling, general and administrative expenses (“SG&A”) for the Specialty segment and, separately, on a departmental basis. The CODMs do not review SG&A for the Affordable Medicines and AvKARE segments. SG&A for the Specialty segment was comprised of the following (in thousands):
For the Year Ended December 31,
202520242023
Employee compensation and benefits$43,711 $34,908 $36,352 
Product marketing42,725 44,179 27,431 
Commercial operations and salesforce44,295 25,567 20,748 
Other (1)
4,984 5,004 3,606 
Total$135,715 $109,658 $88,137 
(1)Other includes professional fees and other expenses not presented to the CODMs.
Research and Development Expenses - Affordable Medicines and Specialty Segments
B Research and development expenses for the Affordable Medicines and Specialty segments were comprised of the following (in thousands):
For the Year Ended December 31,
202520242023
Affordable MedicinesSpecialtyAffordable MedicinesSpecialtyAffordable MedicinesSpecialty
Employee compensation and benefits$54,374 $5,111 $46,551 $7,863 $47,185 $10,120 
Materials and supplies31,573 2,997 40,585 1,221 21,382 5,107 
Product development and studies (1)
3,454 8,515 3,707 1,408 8,434 2,967 
Regulatory fees5,981 — 5,439 — 8,913 2,024 
Milestones24,975 6,000 38,475 — 8,425 — 
Facilities costs6,833 1,957 6,714 5,858 7,485 5,655 
Other (2)
28,823 5,582 30,300 2,593 30,409 5,844 
Total$156,013 $30,162 $171,771 $18,943 $132,233 $31,717 
(1)For the years ended December 31, 2025, 2024 and 2023, the Affordable Medicines segment included recognition of deferred income and reimbursable R&D services of $4.1 million, $4.9 million, and $1.4 million as reductions to product development and studies expense, respectively, for services performed under the license agreement with Orion Corporation. Refer to Note 4. Alliance and Collaboration.
(2)For the Affordable Medicines segment, other included repairs and maintenance, outside testing, professional fees, equipment calibration and other expenses not presented to the CODMs. For the Specialty segment, other includes repairs and maintenance, outside testing, professional fees and other expenses not presented to the CODMs.
Long-Lived Assets
Long-lived assets, which are comprised of property, plant and equipment, net and operating and financing lease right-of-use assets, are attributed based on physical location. Long-lived assets by country were as follows (in thousands):
December 31, 2025December 31, 2024
United States$313,506 $310,702 
India176,673 159,650 
Ireland60,147 53,341 
Total long-lived assets
$550,326 $523,693 
v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events Subsequent Events
Nationwide Opioids Settlement Agreement
On January 23, 2026, the Company determined that it will make effective its nationwide agreement to settle a substantial majority of the opioids-related claims brought against the Company by various states and subdivisions, having previously secured sufficient participation by those states and subdivisions, including all eligible state and territorial Attorneys General and all subdivisions that previously sued the Company. The Nationwide Opioids Settlement Agreement was effective on January 29, 2026 and the Company made its first installment payment of $23.8 million to the settlement administrator on that date. An additional installment payment of $12.1 million was made on February 26, 2026. Refer to Note 19. Commitments and Contingencies for additional information.
Repricing Amendment to Term Loan Credit Agreement
On February 2, 2026, the Company entered into a repricing amendment governing for its Term Loan Due 2032, which reduced the applicable interest rate margins on the Term Loan Due 2032 by 50 basis points to 3.00% per annum for term SOFR benchmark rate loans and 2.00% per annum for base rate loans. The stated maturity date of August 1, 2032 did not change.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Our cybersecurity program includes policies and procedures designed to protect our systems and operations as well as sensitive information and data from anticipated cybersecurity threats. This program is a key component of our approach to enterprise risk management.
Key Processes
Our cybersecurity defenses include multiple layers of processes and technologies that can help prevent, detect and respond to cybersecurity threats. We administer multiple cybersecurity-related training and awareness events annually. These include baseline cybersecurity training for all new employees and an annual, mandatory, interactive cybersecurity training for all who are assigned our user accounts, and frequent cybersecurity topic awareness broadcast emails and targeted training to specific user groups. Additionally, we use a variety of detective and preventive technologies, including:
email threat detection;
endpoint detection and response;
a 24 hours a day, 7 days a week security operations center that monitors system log telemetry and threat intelligence via a security incident and event management platform;
vulnerability scanning on both internal and externally-facing infrastructure;
next-generation firewalls with geographic access restriction for sensitive externally-facing systems;
multi-factor authentication for remote access and certain internal systems;
data loss prevention for email traffic containing sensitive information;
mobile device security control for company-owned and personally-owned devices accessing certain systems;
domain name service threat detection; and
internal incident response procedures based on NIST Special Publication 800-61.
We also conduct periodic phishing attack simulations to evaluate users’ vulnerability to emerging email threats. We conduct remediation training where failures occur. On a periodic basis, our cybersecurity team also conducts scenario-based tabletop exercises with critical business teams to simulate disasters and cyberattacks. The tabletop exercises test and fine-tune our business continuity plans and incident response procedures.
Program Assessments
Our cybersecurity processes are evaluated as part of an ongoing assessment of our internal control environment, which are informed by the five pillars of the NIST Cybersecurity Framework (“NIST CSF”). We employ a third-party service provider to conduct periodic penetration tests and scan different parts of our information technology (“IT”) environment for potential vulnerabilities. We prioritize critical or high vulnerabilities for swift remediation. Additionally, we employ a third-party service provider for continuous cybersecurity risk and vulnerability monitoring. We make continuous adjustments to system and network configurations to mitigate or remediate identified vulnerabilities and emerging threats.
Incident Response
Cybersecurity incident response procedures are informed by NIST Special Publication 800-61, and continuously improved following periodic exercises and live incidents. Incident response emphasizes rapid containment following detection of a range of threats including:
suspicious repeated login failures;
unusual login patterns;
suspicious network traffic;
malware detection; and
other threats as prioritized through a combination of industry threat intelligence via the Healthcare Information Sharing and Analysis Center and the Company’s security operation center.
Third-party Risk Management
We focus on further building cybersecurity resiliency throughout our value chain. We perform risk management via an industry third-party risk management service provider for all critical vendors, partners, and systems (including third-party hosted information systems) meeting our risk management policy criteria, to minimize the likelihood and impact of malicious cybersecurity incidents. During the onboarding phase, our cybersecurity team under the direction of the Vice President, Global
IT Security, performs a technological risk assessment on, and utilizes certain tools to detect external risk posed by, the vendor, partner and/or system. Vendors identified as posing elevated risk are escalated to senior management for informed risk tolerance determination. Following the onboarding phase, the cybersecurity team continuously monitors risks related to the vendor, partner and/or system. Identified third-party cybersecurity incidents are tracked through the third-party service provider and are communicated to our cybersecurity team upon discovery. We prioritize our mitigation of cybersecurity risks based on relative likelihood and severity (e.g., critical risk, high risk, medium risk, low risk) and document a mitigation plan that details a resolution timeline.
Risks
Identified cybersecurity risks, including third-party risks and internal risks, are documented and managed in a risk register, which is reviewed regularly with leaders of our internal audit, compliance, and IT departments to ensure visibility and consensus in a separation-of-duties structure. Risks are stratified according to a standard calculus of probability, severity, and materiality.
As of the date of this report, we do not believe that any risks from any cybersecurity threats, including as a result of any previous cybersecurity incidents, have materially affected or are reasonably likely to materially affect us, including our business, financial position, results of operations and/or cash flow. However, a significant cybersecurity incident may materially impact our business strategy, results of operations, and financial condition. Such significant cybersecurity incidents include, but are not limited to:

ransomware infiltrating our critical systems resulting in production delays and/or loss of critical information;
cyber theft of our IP;
cyber theft of employee and family member, customer and/or patient information;
cyberattack on a critical partner that disrupts our supply chain and/or services; and,
cyberattacks that significantly impact our brand perception.
As discussed more fully under Part 1, Item 1A, Risk Factors, “We depend on information technology, and our systems and infrastructure face certain risks, including cybersecurity and data leakage risks,” the sophistication of cybersecurity threats continues to increase, and the preventative actions we take to reduce the risk of cybersecurity incidents and protect our systems and information may be insufficient. Accordingly, no matter how well designed or implemented our controls are, we will not be able to anticipate all security breaches of these types, and we may not be able to implement effective preventive measures against such security breaches in a timely manner.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
Our cybersecurity program includes policies and procedures designed to protect our systems and operations as well as sensitive information and data from anticipated cybersecurity threats. This program is a key component of our approach to enterprise risk management.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Board Oversight
While our Board of Directors is ultimately responsible for risk oversight, committees of the Board of Directors assist in fulfilling oversight responsibilities in certain areas of risk. The Audit Committee of the Board of Directors (the “Audit Committee”) is responsible for overseeing risks from cybersecurity threats. The Audit Committee receives cybersecurity updates from IT leadership periodically. When meeting with the Audit Committee, the IT leadership team highlights significant accomplishments and issues related to our IT infrastructure, including cybersecurity incidents, risks, industry trends, notable incidents facing other companies, incident preparedness and other developments. The Audit Committee also receives updates regarding progress on initiatives to further align with the five pillars of the NIST CSF. These briefings are designed to provide visibility to the Audit Committee about the identification, assessment, and management of critical risks, audit findings, and management’s risk mitigation strategies.
Management Oversight
Our IT department, in conjunction with the compliance department, assess and manage risks related to cybersecurity. The Vice President, Global IT Security is the primary management personnel responsible for our cybersecurity program. He has more than twenty years of experience as an information security specialist and holds various cybersecurity professional certifications, including as a Certified Information Security Manager by the Information Systems Audit and Control Association and a Certified Information Systems Security Professional by the International Information System Security Certification Consortium. In addition, the department heads for IT and internal audit have industry recognized credentials and extensive experience in the area of cybersecurity. Specific cybersecurity incidents are tracked by a third-party service provider through a ticketing system.
Should cybersecurity issues arise throughout the quarter, management would determine whether a cybersecurity incident was material and decide on appropriate reporting and mitigation measures. Following this determination, management would promptly schedule a meeting with the Audit Committee.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee of the Board of Directors (the “Audit Committee”) is responsible for overseeing risks from cybersecurity threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] While our Board of Directors is ultimately responsible for risk oversight, committees of the Board of Directors assist in fulfilling oversight responsibilities in certain areas of risk. The Audit Committee of the Board of Directors (the “Audit Committee”) is responsible for overseeing risks from cybersecurity threats. The Audit Committee receives cybersecurity updates from IT leadership periodically. When meeting with the Audit Committee, the IT leadership team highlights significant accomplishments and issues related to our IT infrastructure, including cybersecurity incidents, risks, industry trends, notable incidents facing other companies, incident preparedness and other developments. The Audit Committee also receives updates regarding progress on initiatives to further align with the five pillars of the NIST CSF. These briefings are designed to provide visibility to the Audit Committee about the identification, assessment, and management of critical risks, audit findings, and management’s risk mitigation strategies.
Cybersecurity Risk Role of Management [Text Block]
Our IT department, in conjunction with the compliance department, assess and manage risks related to cybersecurity. The Vice President, Global IT Security is the primary management personnel responsible for our cybersecurity program. He has more than twenty years of experience as an information security specialist and holds various cybersecurity professional certifications, including as a Certified Information Security Manager by the Information Systems Audit and Control Association and a Certified Information Systems Security Professional by the International Information System Security Certification Consortium. In addition, the department heads for IT and internal audit have industry recognized credentials and extensive experience in the area of cybersecurity. Specific cybersecurity incidents are tracked by a third-party service provider through a ticketing system.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] While our Board of Directors is ultimately responsible for risk oversight, committees of the Board of Directors assist in fulfilling oversight responsibilities in certain areas of risk. The Audit Committee of the Board of Directors (the “Audit Committee”) is responsible for overseeing risks from cybersecurity threats.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] The Vice President, Global IT Security is the primary management personnel responsible for our cybersecurity program. He has more than twenty years of experience as an information security specialist and holds various cybersecurity professional certifications, including as a Certified Information Security Manager by the Information Systems Audit and Control Association and a Certified Information Systems Security Professional by the International Information System Security Certification Consortium. In addition, the department heads for IT and internal audit have industry recognized credentials and extensive experience in the area of cybersecurity.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
Our IT department, in conjunction with the compliance department, assess and manage risks related to cybersecurity. The Vice President, Global IT Security is the primary management personnel responsible for our cybersecurity program. He has more than twenty years of experience as an information security specialist and holds various cybersecurity professional certifications, including as a Certified Information Security Manager by the Information Systems Audit and Control Association and a Certified Information Systems Security Professional by the International Information System Security Certification Consortium. In addition, the department heads for IT and internal audit have industry recognized credentials and extensive experience in the area of cybersecurity. Specific cybersecurity incidents are tracked by a third-party service provider through a ticketing system.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Accounting Principles
Accounting Principles
The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All intercompany accounts and transactions have been eliminated.
Principles of Consolidation
Principles of Consolidation
The consolidated financial statements include the accounts of all entities controlled by the Company, including Amneal and its subsidiaries, through the Company’s direct or indirect ownership of a majority voting interest. The Company records non-controlling interests for the portion of its subsidiaries’ economic interests that it does not hold.
Although the Company had a minority economic interest in Amneal prior to March 31, 2023, it was Amneal’s sole managing member (and it continues to be the sole managing member), having the sole voting power to make all of Amneal’s business decisions and control its management. Therefore, the Company also consolidated the financial statements of Amneal and its subsidiaries for all periods prior to the Reorganization.
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires the Company's management to make estimates and assumptions that affect the reported financial position at the date of the financial statements and the reported results of operations during the reporting period. Such estimates and assumptions affect the reported amounts of assets, liabilities,
revenues and expenses, and disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The following are some, but not all, of such estimates: the determination of chargebacks, sales returns, rebates, billbacks, valuation of intangible and other assets acquired in business combinations, allowances for accounts receivable, accrued liabilities, liabilities for legal matters, contingent liabilities, initial and subsequent valuation of contingent consideration recognized in business combinations, stock-based compensation, valuation of inventory balances, the determination of useful lives for product rights and the assessment of expected cash flows used in evaluating goodwill and other long-lived assets for impairment. Actual results could differ from those estimates.
Revenue Recognition
Revenue Recognition
When assessing its revenue recognition, the Company performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies the performance obligation. The Company recognizes revenue when it transfers control of its products to customers, in an amount that reflects the consideration to which the Company expects to be entitled to receive in exchange for those products.
From time to time, the Company may enter into arrangements where it licenses certain products to a third-party distributor. Licensing arrangement performance obligations generally include intellectual property (“IP”) rights and research and development (“R&D”) and contract manufacturing services. The Company accounts for IP rights and services separately if they are distinct. The consideration is allocated between IP rights and services based on their relative stand-alone selling prices.
Revenue for distinct IP rights is accounted for based on the nature of the promise to grant the license. In determining whether the Company’s promise is to provide a right to access its IP or a right to use its IP, the Company considers the nature of the IP to which the customer will have rights. IP is either functional IP which has significant standalone functionality or symbolic IP which does not have significant standalone functionality. Revenue from functional IP is recognized at the point in time when control of the distinct license is transferred to the customer. Revenue from symbolic IP is recognized over the access period to the Company’s IP.
Revenue from sales-based milestones and royalties promised in exchange for a license of IP is recognized only when, or as, the later of subsequent sale or the performance obligation to which some or all of the sales-based royalty has been allocated, is satisfied.
Pharmaceutical Product Sales
Performance Obligations
The Company’s performance obligation is the supply of finished pharmaceutical products to its customers. The Company’s customers consist primarily of major wholesalers, distributors, retail pharmacies, managed care organizations, purchasing co-ops, hospitals, government agencies, institutions and pharmaceutical companies. The Company’s customer contracts generally consist of both a master agreement, which is signed by the Company and its customer, and a customer submitted purchase order, which is governed by the terms and conditions of the master agreement. Customers purchase product by direct channel sales from the Company or by indirect channel sales through various distribution channels.
Revenue is recognized when the Company transfers control of its products to the customer, which typically occurs at a point-in-time, upon shipment or delivery. Substantially all of the Company’s net revenues relate to products which are transferred to the customer at a point-in-time.
The Company offers standard payment terms to its customers and has elected the practical expedient to not adjust the promised amount of consideration for the effects of a significant financing, since the period between when the Company transfers the product to the customer and when the customer pays for that product is one year or less. Taxes collected from customers relating to product sales and remitted to governmental authorities are excluded from revenues. The consideration amounts due from customers as a result of product sales are subject to variable consideration, as described further below.
The Company offers standard product warranties which provide assurance that the product will function as expected and in accordance with specifications. Customers cannot purchase warranties separately and these warranties do not give rise to a separate performance obligation.
The Company permits the return of product under certain circumstances, mainly upon product expiration, instances of shipping errors or where product is damaged in transit. The Company accrues for the customer’s right to return as part of its variable consideration. See below for further details.
Variable Consideration
The Company includes an estimate of variable consideration in its transaction price at the time of sale, when control of the product transfers to the customer. Variable consideration includes but is not limited to: chargebacks, distribution fees, rebates, group purchasing organization (“GPO”) fees, prompt payment (cash) discounts, consideration payable to the customer, billbacks, Medicaid and other government pricing programs, price protection and shelf stock adjustments, sales returns, and profit shares.
The Company assesses whether or not an estimate of its variable consideration is constrained and has determined that the constraint does not apply, since it is probable that a significant reversal in the amount of cumulative revenue will not occur in the future when the uncertainty associated with the variable consideration is subsequently resolved. The Company’s estimates for variable consideration are adjusted as required at each reporting period for specific known developments that may result in a change in the amount of total consideration it expects to receive.
Chargebacks
In the case an indirect customer purchases product from their preferred wholesaler instead of directly from the Company, and the contract price charged to the indirect customer is lower than the wholesaler pricing, the Company pays the direct customer (wholesaler) a chargeback for the price differential. The Company estimates its chargeback accrual based on its estimates of the level of inventory of its products in the distribution channel that remain subject to chargebacks, current contract terms and historical experience. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Rebates
The Company pays fixed or volume-based rebates to its customers based on a fixed amount, fixed percentage of product sales or based on the achievement of a specified level of purchases. The Company’s rebate accruals are based on actual net sales, contractual rebate rates negotiated with customers, and expected purchase volumes / corresponding tiers based on actual sales to date and forecasted amounts.
Group Purchasing Organization Fees
The Company pays fees to GPOs for administrative services that the GPOs perform in connection with the purchases of product by the GPO participants who are the Company’s customers. The Company’s GPO fee accruals are based on actual net sales, contractual fee rates negotiated with GPOs and the mix of the products in the distribution channel that remain subject to GPO fees.
Prompt Payment (Cash) Discounts
The Company provides customers with prompt payment discounts which may result in adjustments to the price that is invoiced for the product transferred, in the case that payments are made within a defined period. The Company’s prompt payment discount accruals are based on actual net sales and contractual discount rates.
Consideration Payable to the Customer
The Company pays administrative and service fees to its customers based on a fixed percentage of the product price. These fees are not in exchange for a distinct good or service and therefore are recognized as a reduction of the transaction price. The Company accrues for these fees based on actual net sales, contractual fee rates negotiated with the customer and the mix of the products in the distribution channel that remain subject to fees.
Billbacks
In the case an indirect customer purchases product from their preferred wholesaler instead of directly from the Company, and the contract price charged to the indirect customer is higher than contractual pricing, the Company pays the indirect customer a billback for the price differential. The Company estimates its billback accrual based on its estimates of the level of inventory of its products in the distribution channel that remain subject to billbacks, current contract terms and historical experience. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Medicaid and Other Government Pricing Programs
The Company complies with required rebates mandated by law under Medicaid and other government pricing programs. The Company estimates its government pricing accruals based on monthly sales, historical experience of claims submitted by the various states and jurisdictions, historical rates and estimated lag time of the rebate invoices.
Price Protection and Shelf Stock Adjustments
The Company provides customers with price protection and shelf stock adjustments which may result in an adjustment to the price charged for the product transferred, based on differences between old and new prices which may be applied to the customer’s on-hand inventory at the time of the price change. The Company accrues for these adjustments when its expected value of an adjustment is greater than zero, based on contractual pricing, actual net sales, accrual rates based on historical average rates, and estimates of the level of inventory of its products in the distribution channel that remain subject to these adjustments. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Sales Returns
The Company permits the return of product under certain circumstances, mainly due to product expiration, instances of shipping errors or where product is damaged in transit, and occurrences of product recalls. The Company’s product returns accrual is primarily based on estimates of future product returns based generally on actual net sales, estimates of the level of inventory of its products in the distribution and retail channels that remain subject to returns, estimated lag time of returns and historical return rates. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
Profit Shares
For certain product sale arrangements, the Company earns a profit share upon the customer’s sell-through of the product purchased from the Company. The Company estimates its profit shares based on actual net sales by third parties, estimated inventory sold to our partners not yet sold by them, and historical rates of profit shares earned. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers.
The Company has entered into several alliance, collaboration, license, distribution and similar agreements with respect to certain of its products and services with third-party pharmaceutical companies. The consolidated statements of operations include revenue recognized under agreements the Company has entered into to develop marketing and/or distribution relationships with its partners to fully leverage the technology platform and revenue recognized under development agreements which generally obligate the Company to provide R&D services over multiple periods.
Stock-Based Compensation
Stock-Based Compensation
The Company’s stock-based compensation consists of stock options, restricted stock units (“RSUs”) and market performance-based restricted stock units (“MPRSUs”) awarded to employees and non-employee directors. Stock options are measured at their fair value on the grant date or date of modification, as applicable. RSUs, including MPRSUs, are measured at the stock price on the grant date or date of modification, as applicable. The Company recognizes compensation expense on a straight-line basis over the requisite service and/or performance period, as applicable. Forfeitures of awards are accounted for as a reduction in stock-based compensation expense in the period such awards are forfeited. The Company's policy is to issue new shares upon option exercises and the vesting of RSUs and MPRSUs.
Contingent consideration
Contingent consideration
Business acquisitions may include future payments that are contingent upon the occurrence of certain pharmaceutical regulatory milestones or net sales of pharmaceutical products. For acquisitions that are accounted for as a business combination, the obligations for such contingent consideration payments are recorded at fair value on the acquisition date. For contingent milestone payments, the Company uses a probability-weighted income approach utilizing an appropriate discount rate. For contingent tiered royalties on net sales, the Company uses a Monte Carlo simulation model. Contingent consideration liabilities are revalued to fair value at the end of each reporting period. Changes in the fair value of contingent consideration, other than changes due to payments, are recognized as a gain or loss and recorded within change in fair value of contingent consideration in the consolidated statements of operations.
Foreign Currencies
Foreign Currencies
The Company has operations in the U.S., India, Ireland, and other foreign jurisdictions. Generally, the Company’s foreign operating subsidiaries’ functional currency is the local currency. The results of its non-U.S. dollar based operations are
translated to U.S. dollars at the average exchange rates during the period. Assets and liabilities are translated at the rate of exchange prevailing on the balance sheet date. Translation adjustments are included in accumulated other comprehensive (loss) income and non-controlling interests in the consolidated balance sheets and are included in comprehensive income (loss). Transaction gains and losses are included in net loss in the Company’s consolidated statements of operations as a component of foreign exchange gain (loss), net. Such foreign currency transaction gains and losses include fluctuations related to long-term intercompany loans that are payable in the foreseeable future. Translation gains and losses on intercompany balances of a long-term investment nature are included in foreign currency translation adjustments in accumulated other comprehensive (loss) income and non-controlling interests, and comprehensive income (loss).
Business Combinations
Business Combinations
Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method, the acquiring entity in a business combination records the assets acquired and liabilities assumed at the date of acquisition at their fair values. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. Acquisition-related costs are expensed as incurred.
Cash and Cash Equivalents
Cash and Cash Equivalents
Cash and cash equivalents consist of cash on deposit and highly liquid investments with original maturities of three months or less. A portion of the Company’s cash flows are derived outside the U.S. As a result, the Company is subject to market risk associated with changes in foreign exchange rates. The Company maintains cash balances at both U.S.-based and international-based commercial banks. At various times during the year, cash balances in the U.S. may exceed amounts that are insured by the Federal Deposit Insurance Corporation.
Restricted Cash
Restricted Cash
At December 31, 2025, the Company had a short-term restricted cash balance of $28.8 million in its bank accounts, of which $24.2 million was associated with a short-term liability for a settlement in principle on the primary financial terms for a nationwide resolution to the opioids cases filed and that might have been filed by state Attorneys General, political subdivisions and Native American tribes (refer to Note 19. Commitments and Contingencies and Note 25. Subsequent Events for additional information). The remainder of the short-term and the long-term restricted cash balance as of December 31, 2025 primarily related to the purchase of certain land and equipment in India. As of December 31, 2024, the Company had a total restricted cash balance of $7.9 million in its bank accounts primarily related to the purchase of certain land and equipment in India.
Accounts Receivable and Allowance for Credit Losses
Accounts Receivable and Allowance for Credit Losses
Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company limits its credit risk with respect to accounts receivable by performing credit evaluations when deemed necessary. The Company does not require collateral to secure amounts owed to it by its customers.
Trade accounts receivable are stated at their net realizable value. The allowance for credit losses reflects the best estimate of expected credit losses of the accounts receivable portfolio determined on the basis of historical experience, current information, and forecasts of future economic conditions. The Company determines its allowance methodology by pooling receivable balances at the customer level. The Company considers various factors, including its previous loss history, individual credit risk associated to each customer, and the current and future condition of the general economy. These credit risk factors are monitored on a quarterly basis and updated as necessary. To the extent that any individual debtor is identified whose credit quality has deteriorated, the Company establishes allowances based on the individual risk characteristics of such customer. The Company makes concerted efforts to collect all outstanding balances due from customers; however, account balances are charged off against the allowance when management believes it is probable the receivable will not be recovered. The Company does not have any off-balance-sheet credit exposure related to customers.
Chargebacks Received From Manufacturers
Chargebacks Received from Manufacturers
When a sale occurs on a contracted item, the difference between the cost the Company pays to the manufacturer of that item and the contract price that the end customer has with the manufacturer is rebated to the Company by the manufacturer as a chargeback. Chargebacks are recorded as a reduction to cost of sales and either a reduction in the amount due to the manufacturer (if there is a right of offset) or as a receivable from the manufacturer.
Inventories
Inventories
Inventories consist of finished goods held for sale, raw materials, and work in process. Inventories are stated at net realizable value, with cost determined using the first-in, first-out method. Adjustments for excess and obsolete inventories are established based upon historical experience and management’s assessment of current product demand. These assessments include inventory obsolescence based on its expiration date, damaged or rejected product, and slow-moving products.
Property, Plant and Equipment
Property, Plant, and Equipment
Property, plant, and equipment are stated at historical cost less accumulated depreciation.
Upon retirement or disposal, the cost of the asset disposed and the accumulated depreciation are removed from the accounts, and any gain or loss is reflected as part of operating income (loss) in the period of disposal. Expenditures that significantly increase value or extend useful lives of property, plant, and equipment are capitalized, whereas those for normal maintenance and repairs are expensed. The Company capitalizes interest on borrowings during the construction period of major capital projects as part of the related asset and amortizes the capitalized interest into earnings over the related asset’s remaining useful life.
Leases
Leases
All significant lease arrangements are recognized as right-of-use (“ROU”) assets and lease liabilities at lease commencement. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent its obligation to make lease payments arising from the lease. The Company includes renewal options to extend the lease term where it is reasonably certain that it will exercise these options ROU assets and liabilities are recognized at the commencement date based on the present value of the future lease payments using the Company's incremental borrowing rate.
Operating lease expense is recognized on a straight-line basis over the lease term. At each balance sheet date, operating and financing lease liabilities continue to represent the present value of the future payments. Financing lease ROU assets are expensed using the straight-line method, unless another basis is more representative of the pattern of economic benefit, to lease expense. Interest on financing lease liabilities is recognized in interest expense.
Leases with an initial term of 12 months or less (short-term leases) are not recognized in the balance sheet and the related lease payments are recognized as incurred over the lease term. The Company separates lease and non-lease components. A portion of the Company’s real estate leases are subject to periodic changes in the Consumer Price Index (“CPI”). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred.
In-Process Research and Development
In-Process Research and Development
The fair value of in-process research and development (“IPR&D”) acquired in a business combination is determined based on the present value of each research project’s projected cash flows using an income approach. Revenues are estimated based on relevant market size and growth factors, expected industry trends, individual project life cycles and the life of each research project’s underlying marketability. In determining the fair value of each research project, expected cash flows are adjusted for certain risks of completion, including technical and regulatory risk.
The value attributable to IPR&D projects at the time of acquisition is capitalized as an indefinite-lived intangible asset and tested for impairment until the project is completed or abandoned. Upon completion of the project, the indefinite-lived intangible asset is then accounted for as a finite-lived intangible asset and amortized over the estimated useful life of the asset
based on the pattern in which the economic benefits are expected to be consumed or otherwise used up or, if that pattern is not readily determinable, on a straight-line basis. If the project is abandoned, the indefinite-lived intangible asset is charged to expense.
Intangible assets with indefinite lives, including IPR&D, are tested for impairment if impairment indicators arise and, at a minimum, annually. However, an entity is permitted to first assess qualitative factors to determine if a quantitative impairment test is necessary. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that an indefinite-lived intangible asset’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. The indefinite-lived intangible asset impairment test consists of a one-step analysis that compares the fair value of the intangible asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The Company considers many factors in evaluating whether the value of its intangible assets with indefinite lives may not be recoverable, including, but not limited to, expected growth rates, the cost of equity and debt capital, general economic conditions, the Company’s outlook and market performance of the Company’s industry and recent and forecasted financial performance.
Goodwill
Goodwill
Goodwill, which represents the excess of purchase price over the fair value of net assets acquired, is carried at cost. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value based test. The Company reviews goodwill for possible impairment annually during the fourth quarter, or whenever events or circumstances indicate that the carrying amount may not be recoverable.
In order to test goodwill for impairment, an entity is permitted to first assess qualitative factors to determine whether a quantitative assessment of goodwill is necessary. The qualitative factors considered by the Company may include, but are not limited to, general economic conditions, the Company’s outlook, market performance of the Company’s industry and recent and forecasted financial performance. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. If a quantitative assessment is required, the Company determines the fair value of its reporting unit using a combination of the income and market approaches. If the carrying amount of the reporting unit exceeds its fair value, the Company recognizes a goodwill impairment charge for the reporting unit equal to the lesser of (i) the total goodwill allocated to that reporting unit and (ii) the amount by which that reporting unit’s carrying amount exceeds its fair value. See Note 11. Goodwill and Other Intangible Assets, for further discussion of the Company’s qualitative assessments of goodwill.
Assumptions and estimates used in the evaluation of impairment may affect the carrying value of long-lived assets, which could result in impairment charges in future periods. Such assumptions include projections of future cash flows and the current fair value of the asset.
Amortization of Intangible Assets with Finite Lives
Amortization of Intangible Assets with Finite Lives
Intangible assets, other than indefinite-lived intangible assets, are amortized over the estimated useful life of the asset based on the pattern in which the economic benefits are expected to be consumed or otherwise used up or, if that pattern is not readily determinable, on a straight-line basis. The useful life is the period over which the assets are expected to contribute directly or indirectly to future cash flows. Intangible assets are not written-off in the period of acquisition unless they become impaired during that period.
The Company regularly evaluates the remaining useful life of each intangible asset that is being amortized to determine whether events and circumstances warrant a revision to the remaining period of amortization. If the estimate of the intangible asset’s remaining useful life is changed, the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life.
Impairment of Long-Lived Assets (Including Intangible Assets with Finite Lives)
Impairment of Long-Lived Assets (Including Intangible Assets with Finite Lives)
The Company reviews its long-lived assets, including intangible assets with finite lives, for recoverability whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company evaluates assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the asset. If the carrying amount of the assets exceeds the estimated future undiscounted cash flows, impairment is measured based on the difference between the carrying amount of the assets and fair value, which is generally an expected present value cash flow technique. Management’s policy in determining whether an impairment indicator exists comprises measurable operating
performance criteria as well as other qualitative measures.
Financial Instruments
Financial Instruments
The Company minimizes its risks from interest fluctuations through its normal operating and financing activities and, when deemed appropriate through the use of derivative financial instruments. Derivative financial instruments are used to manage risk and are not used for trading or other speculative purposes. The Company does not use leveraged derivative financial instruments. Derivative financial instruments that qualify for hedge accounting must be designated and effective as a hedge of the identified risk exposure at the inception of the contract. Accordingly, changes in fair value of the derivative contract must be highly correlated with changes in fair value of the underlying hedged item at inception of the hedge and over the life of the hedge contract.
All derivatives are recorded on the balance sheet as assets or liabilities and measured at fair value. For derivatives designated as cash flow hedges, the effective portion of the changes in fair value of the derivatives are recorded in accumulated other comprehensive (loss) income net of income taxes and subsequently amortized as an adjustment to interest expense over the period during which the hedged forecasted transaction affects earnings, which is when the Company recognizes interest expense on the hedged cash flows. Cash flows of such derivative financial instruments are classified consistent with the underlying hedged item.
Highly effective hedging relationships that use interest rate swaps as the hedging instrument and that meet criteria under ASC 815, Derivatives and Hedging (“ASC 815”), may qualify for the “short-cut method” of assessing effectiveness. The short-cut method allows the Company to make the assumption of no ineffectiveness, which means that the change in fair value of the hedged item can be assumed to be equal to the change in fair value of the derivative. Unless critical terms change, no further evaluation of effectiveness is performed for these hedging relationships unless a critical term is changed.
For a hedging relationship that does not qualify for the short-cut method, the Company measures its effectiveness using the “hypothetical derivative method”, in which the change in fair value of the hedged item must be measured separately from the change in fair value of the derivative. At inception and quarterly thereafter, the Company formally assesses whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in the fair value or cash flows of the hedged item. The Company compares the change in the fair value of the actual interest rate derivative to the change in the fair value of a hypothetical interest rate derivative with critical terms that match the hedged interest rate payments. After the initial quantitative assessment, this analysis is performed on a qualitative basis and, if it is determined that the hedging relationship was and continues to be highly effective, no further analysis is required.
All components of each derivative financial instrument's gain or loss are included in the assessment of hedge effectiveness. If it is determined that a derivative ceases to be a highly effective hedge, the Company discontinues hedge accounting and any deferred gains or losses related to a discontinued cash flow hedge shall continue to be reported in accumulated other comprehensive (loss) income net of income taxes, unless it is probable that the forecasted transaction will not occur. If it is probable that the forecasted transaction will not occur by the originally specified time period, the Company discontinues hedge accounting, and any deferred gains or losses reported in accumulated other comprehensive (loss) income are reclassified into earnings immediately.
The Company is subject to credit risk as a result of nonperformance by counterparties to the derivative agreements. Upon inception and quarterly thereafter, the Company makes judgments on each counterparty’s creditworthiness for nonperformance by counterparties.
Income Taxes
Income Taxes
The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes (“ASC 740”), which requires the recognition of tax benefits or expenses on temporary differences between the financial reporting and tax bases of its assets and liabilities by applying the enacted tax rates in effect for the year in which the differences are expected to reverse. Such net tax effects on temporary differences are reflected on the Company’s consolidated balance sheets as deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when the Company believes that it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized.
ASC 740-10 prescribes a two-step approach for the recognition and measurement of tax benefits associated with the positions taken or expected to be taken in a tax return that affect amounts reported in the financial statements. The Company has reviewed and will continue to review the conclusions reached regarding uncertain tax positions, which may be subject to review
and adjustment at a later date based on ongoing analyses of tax laws, regulations and interpretations thereof. To the extent that the Company’s assessment of the conclusions reached regarding uncertain tax positions changes as a result of the evaluation of new information, such change in estimate will be recorded in the period in which such determination is made. The Company reports income tax-related interest and penalties relating to uncertain tax positions, if applicable, as a component of income tax expense. The Company records its valuation allowances against its deferred tax assets (“DTAs”) when it is more likely than not that all or a portion of a DTA will not be realized. The Company routinely evaluates the realizability of its DTAs by assessing the likelihood that its DTAs will be recovered based on all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, estimates of future taxable income, tax planning strategies and results of operations.
The Company establishes a valuation allowance based upon all available objective and verifiable evidence, both positive and negative, including historical levels of pre-tax income (loss) both on a consolidated basis and tax reporting entity basis, legislative developments, expectations and risks associated with estimates of future pre-tax income, and prudent and feasible tax planning strategies.
Comprehensive Income (Loss)
Comprehensive Income (Loss)
Comprehensive income (loss) includes net income (loss) and all changes in stockholders’ (deficiency) equity (except those arising from transactions with stockholders) including foreign currency translation adjustments resulting from the consolidation of foreign subsidiaries’ financial statements and unrealized losses on cash flows hedges, net of income taxes.
Research and Development and Intellectual Property Legal Development Expenses
Research and Development
R&D activities are expensed as incurred. R&D expenses primarily consist of direct and allocated expenses incurred with the process of formulation, clinical research, and validation associated with new product development. Upfront and milestone payments made to third parties in connection with R&D collaborations are expensed as incurred up to the point of regulatory approval or when there is no alternative future use.
Intellectual Property Legal Development Expenses
The Company expenses external IP legal development expenses as incurred. These costs relate to legal challenges of innovator’s patents for invalidity or non-infringement, which are customary in the generic pharmaceutical industry, and are incurred predominately during development of a product and prior to regulatory approval. Associated costs include, but are not limited to, formulation assessments, patent challenge opinions and strategy, and litigation expenses to defend the IP supporting the Company's regulatory filings.
Shipping Costs
Shipping Costs
The Company records the costs of shipping product to its customers as a component of selling, general, and administrative expenses as incurred.
Advertising Costs
Advertising Costs
Advertising costs are expensed as incurred.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements
Recently Adopted Accounting Pronouncements
In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), which enhances the transparency and usefulness of income tax disclosures. ASU 2023-09 requires that public business entities on an annual basis disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. The Company adopted the annual and interim disclosure requirements of ASU 2023-09 effective December 31, 2025 (refer to Note 5. Income Taxes). The adoption of this ASU only affects the Company’s disclosures, with no impact to its financial condition, results of operations, and cash flows. Certain prior-period disclosures have been conformed to the current-year presentation.
Recently Issued Accounting Pronouncements
In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), which requires a public business entity to provide disaggregated disclosures, in the notes to the financial statements, of certain categories of expenses that are included in expense line items on the face of the income statement. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim reporting periods beginning December 15, 2027, with early adoption permitted. Upon adoption, ASU 2024-03 may be applied prospectively for reporting periods after the effective date or retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
In September 2025, the FASB issued ASU 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606) (“ASU 2025-07”), which amends the accounting guidance to exclude from derivative accounting non-exchange-traded contracts with underlyings that are based on operations or activities specific to one of the parties to the contract. ASU 2025-07 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
In November 2025, the FASB issued ASU 2025‑09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements (“ASU 2025-09”), which are amendments that are intended to better align hedge accounting with entities’ risk‑management activities, including revisions related to assessing similar risk exposure for groups of forecasted transactions, hedging interest payments on choose‑your‑rate debt instruments, and other improvements to cash flow, fair value, and net investment hedge models. ASU 2025‑09 is effective for fiscal years beginning after December 15, 2026, including interim periods within those annual periods, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025‑11, Interim Reporting (Topic 270): Narrow‑Scope Improvements (“ASU 2025-11”), which are amendments intended to improve the navigability and clarity of interim reporting guidance by reorganizing Topic 270, adding a comprehensive list of interim disclosure requirements sourced from other Codification topics, and clarifying when interim reporting guidance applies. The ASU also introduces a disclosure principle requiring entities to disclose events occurring after the end of the most recent annual reporting period that have a material impact on the entity. ASU 2025‑11 is effective for public business entities for interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
Reclassification
Reclassification
The prior period balances of $0.9 million and $14.5 million, formerly included in the caption “change in fair value of contingent consideration” for the year ended December 31, 2024 and 2023, respectively, have been reclassified to the caption “other operating income” in the consolidated statements of operations to conform to the current period presentation. This reclassification did not impact operating income or net loss.
Fair Value Measurements
Fair value is the exit price that would be received to sell an asset or paid to transfer a liability. Fair value is a market-based measurement that should be determined using assumptions that market participants would use in pricing an asset or liability.
Valuation techniques used to measure fair value should maximize the use of observable inputs and minimize the use of unobservable inputs. To measure fair value, the Company uses the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable:
Level 1
Quoted prices in active markets for identical assets or liabilities.
  
Level 2 –Inputs other than Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data by correlation or other means.
  
Level 3
Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Value is determined using pricing models, discounted cash flow methodologies, or similar techniques and also includes instruments for which the determination of fair value requires significant judgment or estimation.
v3.25.4
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Property, Plant, and Equipment Estimated Useful Lives Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows:
Asset Classification Estimated Useful Life
Buildings 30 years
Computer equipment 5 years
Furniture and fixtures 7 years
Leasehold improvements Shorter of asset's useful life or remaining life of lease
Machinery and equipment 
5 - 10 years
Vehicles 5 years
Property, plant, and equipment, net was comprised of the following (in thousands):
December 31,
2025
December 31,
2024
Land$19,690 $8,112 
Buildings234,599 224,655 
Leasehold improvements133,833 130,905 
Machinery and equipment473,076 459,026 
Furniture and fixtures16,170 15,003 
Vehicles2,018 2,034 
Computer equipment76,825 70,495 
Construction-in-progress92,909 78,198 
Total property, plant, and equipment1,049,120 988,428 
Less: Accumulated depreciation(606,170)(563,520)
Property, plant, and equipment, net$442,950 $424,908 
v3.25.4
Revenue Recognition (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Revenue by Major Customers by Reporting Segments
The following table summarizes the percentages of net revenues from each of the Company's customers that individually accounted for 10% or more of its net revenues:
For the year ended December 31,
202520242023
Customer A25 %23 %24 %
Customer B15 %15 %16 %
Customer C22 %23 %21 %
Schedule of Disaggregated Revenue
The Company’s significant dosage forms within its Affordable Medicines segment, therapeutic classes within its Specialty segment, and sales channels within its AvKARE segment, each determined based on net revenue for the years ended December 31, 2025, 2024 and 2023 are presented below (in thousands):

 Year ended December 31,
 202520242023
Affordable Medicines
Oral solid$726,383 $689,436 $649,998 
Auto-injector
232,796 209,497 160,853 
Transdermal187,511 180,917 159,084 
Injectable161,239 165,430 141,854 
Biosimilar100,228 125,422 65,923 
Oral liquid72,821 103,421 111,045 
Other dosage forms (1)
252,421 202,188 180,479 
Subtotal dosage forms
1,733,399 1,676,311 1,469,236 
International12,125 8,952 2,165 
Total Affordable Medicines net revenue1,745,524 1,685,263 1,471,401 
Specialty
Central nervous system
333,417 280,174 249,981 
Hormonal / allergy
154,927 130,426 110,486 
Other therapeutic classes39,664 28,622 29,990 
Subtotal therapeutic classes
528,008 439,222 390,457 
License agreement (2)
500 6,527 — 
Total Specialty net revenue528,508 445,749 390,457 
AvKARE
Distribution408,456 433,981 347,406 
Government
270,105 159,957 121,829 
Institutional35,376 42,750 38,016 
Other30,791 26,257 24,498 
Total AvKARE net revenue744,728 662,945 531,749 
Total net revenue$3,018,760 $2,793,957 $2,393,607 
(1)Includes net revenue from sales of transmucosal, ophthalmic, topical, nasal and inhalation dosage forms.
(2)Refer to Note 4. Alliance and Collaboration for information on revenue recognized under license agreements.
Schedule of Major Categories of Sales-Related Deductions
A rollforward of the major categories of sales-related deductions for the years ended December 31, 2025, 2024 and 2023 is as follows (in thousands):
 Contract Charge-
backs and Sales
Volume
Allowances
Cash
Discount
Allowances
Accrued
Returns
Allowance
Accrued
Medicaid and
Commercial
Rebates
Balance at December 31, 2022$573,592 $27,454 $145,060 $86,030 
Provision related to sales recorded in the period3,384,360 113,396 73,172 246,608 
Credits/payments issued during the period(3,398,618)(116,958)(81,746)(241,948)
Balance at December 31, 2023559,334 23,892 136,486 90,690 
Provision related to sales recorded in the period3,684,804 126,035 98,118 274,534 
Credits/payments issued during the period(3,745,601)(123,959)(74,114)(229,736)
Balance at December 31, 2024498,537 25,968 160,490 135,488 
Provision related to sales recorded in the period4,378,997 142,287 112,026 282,417 
Credits/payments issued during the period(4,076,348)(127,263)(93,045)(298,419)
Balance at December 31, 2025$801,186 $40,992 $179,471 $119,486 
The following table summarizes the changes in the Company’s valuation allowance on deferred tax assets (in thousands):
 Years Ended December 31,
 202520242023
Balance at the beginning of the period$590,333 $566,544 $434,895 
(Decrease) increase due to net operating losses and temporary differences(5,062)15,139 23,078 
(Decrease) increase due to stock-based compensation (10,771)2,665 1,652 
Increase (decrease) recorded against additional paid-in capital2,818 (1,794)96,316 
Increase recorded against other comprehensive income9,255 7,779 10,603 
Balance at the end of the period$586,573 $590,333 $566,544 
v3.25.4
Alliance and Collaboration (Tables)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Collaborative Arrangement and Arrangement Other than Collaborative
The following table summarizes the activity in the Company’s consolidated statements of operations related to alliance and collaboration agreements for the years ended December 31, 2025, 2024 and 2023 (in thousands):
Years Ended December 31,
PartyCaption in Statement of Operations202520242023
A.Orion Corporation
Research and development (1)
$(2,836)$(4,029)$(899)
A.Orion Corporation
Research and development (2)
$(1,271)$(913)$(463)
B.Zambon Biotech S.A.
Net revenue (3)
$— $4,527 $— 
C.Knight Therapeutics International S.A.
Net revenue (4)
$— $2,000 $— 
D.mAbxience S.L.
Research and development (5)
$— $6,500 $5,000 
E.Metsera, Inc.
Net revenue (6)
$2,539 $316 $— 
(1)Deferred income was recognized as a reduction to R&D expense as services were performed under the Orion Agreement (as defined below).
(2)Reimbursable R&D services performed under the Orion Agreement were recorded as a reduction to R&D expense.
(3)Delivery of a functional license (out-licensing revenue).
(4)Non-refundable license fee.
(5)Clinical, development, and regulatory milestones.
(6)Development activities performed on behalf of Metsera, Inc. on a cost plus margin basis were recorded as net revenue.
The following table summarizes the balances in the Company’s consolidated balance sheets related to alliance and collaboration agreements as of December 31, 2025 and 2024 (in thousands):
PartyCaption in Balance SheetDecember 31, 2025December 31, 2024
A.Orion Corporation
Accounts payable and accrued expenses (1)
$4,811 $5,008 
A.Orion Corporation
Other long-term liabilities (1)
$814 $3,453 
B.Zambon Biotech S.A.
Other long-term liabilities (1)
$2,530 $2,530 
D.mAbxience S.L.
Accounts payable and accrued expenses (2)
$7,500 $— 
E.Metsera, Inc.
Prepaid expenses and other current assets (3)
$321 $335 
E.Metsera, Inc.
Other long-term liabilities (4)
$9,378 $— 
(1)Comprised of deferred income as of December 31, 2025 and 2024.
(2)Comprised of an accrued milestone as of December 31, 2025 for a Food and Drug Administration (“FDA”) approval.
(3)Comprised primarily of unbilled receivables for R&D services performed as of December 31, 2025 and 2024.
(4)Comprised of construction costs contributed, as defined in the Company’s collaboration agreement with Metsera, Inc. The Company concluded the funding received from Metsera shall be allocated between two performance obligations: (i) a financing obligation in accordance with ASC 470, Debt and (ii) a contract obligation for future manufacturing services. For the year ended December 31, 2025, the Company recorded $6.4 million as a cash inflow from financing activities for the financing obligation and $3.0 million as a cash inflow from operating activities for the contract obligation.
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of (Loss) Income Before Income Taxes
The components of the Company's income (loss) before income taxes were as follows (in thousands):
 Years Ended December 31,
 202520242023
United States$151,706 $(69,020)$(59,781)
International(12,497)14,007 19,511 
Total income (loss) before income taxes$139,209 $(55,013)$(40,270)
Schedule of Provision for Income Taxes
The provision for income taxes was comprised of the following (in thousands):
 Years Ended December 31,
 202520242023
Current:   
Federal$(1,884)$3,332 $256 
State and local1,698 4,982 2,214 
Foreign11,462 10,549 5,982 
Total current income tax$11,276 $18,863 $8,452 
Schedule of Effective Income Tax Rates
A reconciliation of the U.S. federal statutory rate to the Company’s effective tax rates were as follows (in thousands, except percentages):
Year Ended December 31,
202520242023
U.S. federal statutory tax rate$29,234 21.0 %$(11,553)21.0 %$(8,457)21.0 %
State and local income taxes, net of federal income tax effect (1)
1,431 1.0 3,900 (7.1)2,297 (5.7)
Foreign tax effects:
India:
India statutory tax rate difference between India and U.S.1,178 0.9 1,113 (2.0)2,106 (5.2)
Change in prior year estimates2,652 1.9 942 (1.7)(3,348)8.3 
Change in valuation allowance1,700 1.2 3,438 (6.3)3,291 (8.2)
Nontaxable or nondeductible items1,610 1.2 (394)0.7 1,050 (2.6)
Tax credits/incentives— — (723)1.3 (3,877)9.6 
Foreign NOLs11 — 245 (0.4)3,278 (8.1)
Other351 0.3 (557)1.0 15 — 
Ireland:
Ireland statutory tax rate difference between Ireland and U.S.3,887 2.8 719 (1.3)(462)1.1 
Change in valuation allowance1,854 1.3 2,951 (5.4)(369)0.9 
Other(571)(0.4)(37)0.1 29 (0.1)
Other foreign jurisdictions:
Other1,413 1.0 (88)0.2 172 (0.4)
Effect of cross-border tax laws:
Subpart F(4,876)(3.5)4,876 (8.9)— — 
Global intangible low-taxed income (GILTI), net of Section 250 deduction873 0.6 — — — — 
Tax credits:
Research and development tax credits(4,018)(2.9)(1,708)3.1 (2,011)5.0 
Changes in valuation allowances(22,289)(16.0)8,557 (15.6)13,025 (32.3)
Nontaxable or nondeductible items:
Income not subject to tax(11,499)(8.2)(8,224)14.9 (5,844)14.5 
Designated drug excise tax1,012 0.7 1,399 (2.5)403 (1.0)
Share-based payment awards1,339 1.0 (1,875)3.4 997 (2.5)
Executive compensation limitation7,833 5.6 896 (1.6)— — 
Partnership investment basis difference from foreign source income(2,624)(1.9)2,941 (5.3)2,621 (6.5)
TRA liability revaluation1,384 1.0 10,643 (19.3)876 (2.2)
Other (permanent differences)762 0.5 637 (1.2)793 (2.0)
Changes in unrecognized tax benefits(1,252)(0.9)749 (1.4)(66)0.2 
Other adjustments:
Imputed interest on TRA Liability— — — — 3,331 (8.3)
Capital loss— — — — (1,041)2.6 
Other(119)(0.1)16 — (357)0.9 
Effective income tax rate$11,276 8.1 %$18,863 (34.3)%$8,452 (21.0)%
(1)The states and localities that contribute to the majority (greater than 50%) of the tax effect in this category include New Jersey for 2025; Tennessee, New York City and Philadelphia for 2024; and Tennessee and Texas for 2023.
Schedule of Income Taxes Paid
The Company paid cash for income taxes as follows (in thousands):
Year Ended December 31,
202520242023
Federal$5,600 $488 $— 
State and local:
Philadelphia, PA811 588 221 
Tennessee702 1,452 1,054 
Texas505 525 435 
All other state and local3,114 2,769 (10)
Foreign:
India10,740 8,756 7,692 
All other foreign(145)642 (6,896)
Total$21,327 $15,220 $2,496 
Schedule of Deferred Tax Assets and Liabilities
Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):
 December 31,
2025
December 31,
2024
Deferred tax assets:  
Partnership interest in Amneal$346,410 $360,055 
Projected imputed interest on TRA17,970 18,169 
Net operating loss carryforward48,410 33,403 
IRC Section 163(j) interest carryforward103,681 105,621 
Capitalized costs1,713 2,048 
Stock-based compensation 6,659 17,337 
Intangible assets21,386 19,701 
Tax credits and other40,344 33,999 
Total deferred tax assets586,573 590,333 
Valuation allowance(586,573)(590,333)
Net deferred tax assets$— $— 
Schedule of Changes in Company’s Valuation Allowance on Deferred Tax Assets
A rollforward of the major categories of sales-related deductions for the years ended December 31, 2025, 2024 and 2023 is as follows (in thousands):
 Contract Charge-
backs and Sales
Volume
Allowances
Cash
Discount
Allowances
Accrued
Returns
Allowance
Accrued
Medicaid and
Commercial
Rebates
Balance at December 31, 2022$573,592 $27,454 $145,060 $86,030 
Provision related to sales recorded in the period3,384,360 113,396 73,172 246,608 
Credits/payments issued during the period(3,398,618)(116,958)(81,746)(241,948)
Balance at December 31, 2023559,334 23,892 136,486 90,690 
Provision related to sales recorded in the period3,684,804 126,035 98,118 274,534 
Credits/payments issued during the period(3,745,601)(123,959)(74,114)(229,736)
Balance at December 31, 2024498,537 25,968 160,490 135,488 
Provision related to sales recorded in the period4,378,997 142,287 112,026 282,417 
Credits/payments issued during the period(4,076,348)(127,263)(93,045)(298,419)
Balance at December 31, 2025$801,186 $40,992 $179,471 $119,486 
The following table summarizes the changes in the Company’s valuation allowance on deferred tax assets (in thousands):
 Years Ended December 31,
 202520242023
Balance at the beginning of the period$590,333 $566,544 $434,895 
(Decrease) increase due to net operating losses and temporary differences(5,062)15,139 23,078 
(Decrease) increase due to stock-based compensation (10,771)2,665 1,652 
Increase (decrease) recorded against additional paid-in capital2,818 (1,794)96,316 
Increase recorded against other comprehensive income9,255 7,779 10,603 
Balance at the end of the period$586,573 $590,333 $566,544 
Schedule of Unrecognized Tax Benefits
A rollforward of unrecognized tax benefits for the years ended December 31, 2025, 2024 and 2023 is as follows (in thousands):
 Years Ended December 31,
 202520242023
Unrecognized tax benefits at the beginning of the period$3,944 $3,735 $3,616 
Gross change for current period positions251 210 170 
Gross change for prior period positions74 (1)(51)
Decrease due to expiration of statute of limitations
(243)— — 
Unrecognized tax benefits at the end of the period$4,026 $3,944 $3,735 
v3.25.4
Earnings (Loss) per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Loss per Share, Basic and Diluted
The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings (loss) per share of Class A common stock (in thousands, except per share amounts):
Year Ended December 31,
202520242023
Numerator:
Net income (loss) attributable to Amneal Pharmaceuticals, Inc.
$72,057 $(116,886)$(83,993)
Denominator:
Weighted-average shares outstanding - basic
313,367 308,978 176,136 
Effect of dilutive securities:
Stock options
933 — — 
Restricted stock units
4,606 — — 
Performance stock units
5,899 — — 
Weighted-average shares outstanding - diluted
324,805 308,978 176,136 
Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.'s Class A common stockholders:
Basic
$0.23 $(0.38)$(0.48)
Diluted
$0.22 $(0.38)$(0.48)
Schedule of Antidilutive Securities Excluded from Computation of Loss per Share
The following table presents potentially dilutive securities excluded from the computations of diluted earnings (loss) per share of Class A common stock (in thousands):
 Years Ended December 31,
 202520242023
Stock options
293 
(1)
2,019 
(2)
2,416 
(2)
Restricted stock units
— 9,967 
(2)
10,511 
(2)
Performance stock units
— 7,609 
(2)
6,944 
(2)
(1)Excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price of the Class A common stock during the period (out-of-the-money).
(2)Excluded from the computation of diluted loss per share of Class A common stock because the effect of their inclusion would have been anti-dilutive since there was a net loss attributable to the Company during the period.
v3.25.4
Trade Accounts Receivable, Net (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Trade Accounts Receivable, Net
Trade accounts receivable, net is comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Gross accounts receivable$1,740,324 $1,303,788 
Allowance for credit losses(3,003)(3,552)
Contract charge-backs and sales volume allowances (1)
(801,186)(498,537)
Cash discount allowances (1)
(40,992)(25,968)
Subtotal(845,181)(528,057)
Trade accounts receivable, net$895,143 $775,731 
(1) Refer to Note 3. Revenue Recognition for additional information.
Schedules of Percent of Gross Trade Receivables
Trade accounts receivables from customers representing 10% or more of the Company’s total trade accounts receivable were as follows:
December 31, 2025December 31, 2024
Customer A39 %37 %
Customer B23 %21 %
Customer C26 %29 %
v3.25.4
Inventories (Tables)
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Schedule of Components of Inventories
Inventories are comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Raw materials$227,353 $207,697 
Work in process55,455 52,835 
Finished goods323,494 351,922 
Total inventories$606,302 $612,454 
v3.25.4
Prepaid Expenses and Other Current Assets (Tables)
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets are comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Deposits and advances$4,437 $1,868 
Prepaid insurance6,723 8,264 
Prepaid regulatory fees8,109 6,958 
Income and other tax receivables18,662 16,829 
Prepaid taxes17,068 7,516 
Accrued royalty income14,332 4,676 
Other current receivables5,295 4,466 
Chargebacks receivable
5,972 6,378 
Other prepaid assets17,797 23,762 
Total prepaid expenses and other current assets$98,395 $80,717 
v3.25.4
Property, Plant, and Equipment, Net (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment, Net Estimated Useful Lives Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows:
Asset Classification Estimated Useful Life
Buildings 30 years
Computer equipment 5 years
Furniture and fixtures 7 years
Leasehold improvements Shorter of asset's useful life or remaining life of lease
Machinery and equipment 
5 - 10 years
Vehicles 5 years
Property, plant, and equipment, net was comprised of the following (in thousands):
December 31,
2025
December 31,
2024
Land$19,690 $8,112 
Buildings234,599 224,655 
Leasehold improvements133,833 130,905 
Machinery and equipment473,076 459,026 
Furniture and fixtures16,170 15,003 
Vehicles2,018 2,034 
Computer equipment76,825 70,495 
Construction-in-progress92,909 78,198 
Total property, plant, and equipment1,049,120 988,428 
Less: Accumulated depreciation(606,170)(563,520)
Property, plant, and equipment, net$442,950 $424,908 
v3.25.4
Goodwill and Other Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The changes in goodwill by segment were as follows (in thousands):
Affordable MedicinesSpecialtyAvKARETotal
Balance as of December 31, 2023$162,852 $366,312 $69,465 $598,629 
Currency translation(1,193)— — (1,193)
Balance as of December 31, 2024161,659 366,312 69,465 597,436 
Currency translation(1,966)— — (1,966)
Balance as of December 31, 2025$159,693 $366,312 $69,465 $595,470 
Schedule of Finite-Lived Intangible Assets
Intangible assets were comprised of the following (in thousands):
 December 31, 2025December 31, 2024
 Weighted-
Average
Amortization
Period
(in years)
CostAccumulated
Amortization
NetCostAccumulated AmortizationNet
Amortizing intangible assets:
      
Product rights6.3$1,519,694 $(977,819)$541,875 $1,550,469 $(856,914)$693,555 
Other intangible assets1.982,700 (69,177)13,523 83,200 (58,678)24,522 
Total
1,602,394 (1,046,996)555,398 1,633,669 (915,592)718,077 
In-process research and development8,100 — 8,100 14,300 — 14,300 
Total intangible assets$1,610,494 $(1,046,996)$563,498 $1,647,969 $(915,592)$732,377 
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
The following table presents future amortization expense for the next five years and thereafter, excluding $8.1 million of IPR&D intangible assets (in thousands):
 Future
Amortization
2026$114,842 
202797,725 
202879,182 
202969,433 
203072,524 
Thereafter121,692 
Total$555,398 
v3.25.4
Other Assets (Tables)
12 Months Ended
Dec. 31, 2025
Other Assets [Abstract]  
Schedule of Other Assets
Other assets were comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Interest rate swap (1)
$5,756 $35,921 
Security deposits3,932 3,752 
Long-term deposits and prepaid expenses33,615 12,362 
Deferred revolving credit facility costs5,197 2,820 
Long-term restricted cash2,068 — 
Other long-term assets7,237 5,278 
Total$57,805 $60,133 
(1)Refer to Note 17. Fair Value Measurements and Note 18. Financial Instruments for information about the Company’s interest rate swap.
v3.25.4
Accounts Payable and Accrued Expenses (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Schedule of Accounts Payable and Accrued Expenses
Accounts payable and accrued expenses were comprised of the following (in thousands):
 December 31,
2025
December 31,
2024
Accounts payable$254,671 $258,691 
Accrued returns allowance (1)
179,471 160,490 
Accrued compensation79,886 72,959 
Accrued Medicaid and commercial rebates (1)
119,486 135,488 
Accrued royalties30,040 23,687 
Accrued professional fees14,514 17,339 
Accrued interest
18,663 1,585 
Accrued other64,585 65,211 
Total accounts payable and accrued expenses$761,316 $735,450 
(1)Refer to Note 3. Revenue Recognition for additional information.
v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Long-term Debt
The following is a summary of the Company’s term loan indebtedness (in thousands):
 December 31,
2025
December 31,
2024
Term Loan Due 2032$2,094,750 $— 
Senior Notes Due 2032600,000 — 
Term Loan Due 2025— 191,979 
Term Loan Due 2028— 2,292,856 
Total debt2,694,750 2,484,835 
Less: debt issuance costs(122,874)(98,832)
Total debt, net of debt issuance costs2,571,876 2,386,003 
Less: current portion of long-term debt(6,761)(224,213)
Total long-term debt, net$2,565,115 $2,161,790 
v3.25.4
Other Long-Term Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities [Abstract]  
Schedule of Other Long-Term Liabilities
Other long-term liabilities were comprised of the following (in thousands):
December 31, 2025December 31, 2024
Uncertain tax positions$— $1,252 
Long-term compensation (1)
11,354 17,125 
Other long-term liabilities 20,909 8,572 
Total other long-term liabilities$32,263 $26,949 
(1)    Includes $7.6 million and $8.5 million of long-term liabilities under deferred compensation plans (refer to Note 17. Fair Value Measurements for certain deferred compensation plan liabilities measured at fair value) as of December 31, 2025 and 2024, respectively, and $3.8 million and $8.6 million of long-term employee benefits for the Company’s international employees as of December 31, 2025 and 2024, respectively.
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Components of Lease Costs / Supplemental Cash Flow Information
The components of total lease costs were as follows (in thousands):
 Years Ended December 31,
202520242023
Lease Cost:
Operating lease cost (1)
$18,771 $16,429 $16,734 
Finance lease cost:
Amortization of right-of-use assets4,601 4,583 4,972 
Interest on lease liabilities4,388 4,542 4,583 
Total finance lease cost8,989 9,125 9,555 
Total lease cost$27,760 $25,554 $26,289 
(1)Includes variable and short-term lease costs.
Supplemental cash flow information related to leases was as follows (in thousands):
Years Ended December 31,
 20252024
Cash paid for amounts included in the measurement of lease liabilities: 
Operating cash flows from finance leases$4,388 $4,542 
Operating cash flows from operating leases$17,085 $17,117 
Financing cash flows from finance leases$3,422 $3,251 
Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities$23,697 $9,981 
Right-of-use assets obtained in exchange for new financing lease liabilities$1,742 $1,889 
Schedule of Supplemental Balance Sheet Information
Supplemental balance sheet information related to the Company's leases was as follows (in thousands):
Operating leasesDecember 31, 2025December 31, 2024
Operating lease right-of-use assets$38,832 $31,388 
Operating lease right-of-use assets - related party (1)
15,216 10,964 
  Total operating lease right-of-use assets$54,048 $42,352 
 
Operating lease liabilities$33,233 $24,814 
Operating lease liabilities - related party (1)
14,195 9,391 
Current portion of operating lease liabilities8,668 9,435 
Current portion of operating lease liabilities - related party (1)
2,705 3,396 
  Total operating lease liabilities$58,801 $47,036 
 
Financing leases
Financing lease right of use assets$53,328 $56,433 
 
Financing lease liabilities $54,927 $56,889 
Current portion of financing lease liabilities 3,442 3,211 
  Total financing lease liabilities$58,369 $60,100 
(1)     Refer to Note 22. Related Party Transactions for information about related party leases.
The table below reflects the weighted average remaining lease term and weighted average discount rate for the Company's operating and finance leases:
 December 31, 2025December 31, 2024
Weighted average remaining lease term - operating leases5 years4 years
Weighted average remaining lease term - finance leases17 years17 years
Weighted average discount rate - operating leases10.1%9.6%
Weighted average discount rate - finance leases7.3%7.3%
Schedule of Operating Lease Maturities
Maturities of lease liabilities as of December 31, 2025 were as follow (in thousands):
 Operating
Leases
Financing
Leases
2026$16,941 $7,585 
202715,019 6,451 
202812,813 6,114 
202911,938 5,787 
20306,492 5,642 
Thereafter16,001 68,247 
Total lease payments79,204 99,826 
Less: Imputed interest(20,403)(41,457)
Total$58,801 $58,369 
Maturities of lease liabilities as of December 31, 2024 were as follows (in thousands):
 Operating
Leases
Financing
Leases
2025$16,914 $7,508 
202613,496 7,007 
202710,563 5,890 
20288,195 5,667 
20296,567 5,653 
Thereafter3,019 73,907 
Total lease payments58,754 105,632 
Less: Imputed interest(11,718)(45,532)
Total$47,036 $60,100 
Schedule of Finance Lease Maturities
Maturities of lease liabilities as of December 31, 2025 were as follow (in thousands):
 Operating
Leases
Financing
Leases
2026$16,941 $7,585 
202715,019 6,451 
202812,813 6,114 
202911,938 5,787 
20306,492 5,642 
Thereafter16,001 68,247 
Total lease payments79,204 99,826 
Less: Imputed interest(20,403)(41,457)
Total$58,801 $58,369 
Maturities of lease liabilities as of December 31, 2024 were as follows (in thousands):
 Operating
Leases
Financing
Leases
2025$16,914 $7,508 
202613,496 7,007 
202710,563 5,890 
20288,195 5,667 
20296,567 5,653 
Thereafter3,019 73,907 
Total lease payments58,754 105,632 
Less: Imputed interest(11,718)(45,532)
Total$47,036 $60,100 
v3.25.4
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table sets forth the Company’s financial assets and liabilities that were measured at fair value on a recurring basis (in thousands):
Fair Value Measurement Based on
December 31, 2025TotalQuoted
Prices in
Active
Markets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Assets
Interest Rate Swap (1)
$5,756 $— $5,756 $— 
Liabilities
Deferred compensation plan liabilities (2)
$7,483 $— $7,483 $— 
December 31, 2024
Assets
Interest Rate Swap (1)
$35,921 $— $35,921 $— 
Liabilities
Deferred compensation plan liabilities (2)
$8,224 $— $8,224 $— 
(1)The fair value measurement of the Company’s interest rate swap classified within Level 2 of the fair value hierarchy is a model-derived valuation as of a given date in which all significant inputs are observable in active markets including certain financial information and certain assumptions regarding past, present, and future market conditions. Refer to Note 18. Financial Instruments for information about the Company’s interest rate swap.
(2)These liabilities are recorded at the value of the amount owed to the plan participants, with changes in value recognized as compensation expense. The calculation of the deferred compensation plan obligation is derived from observable market data by reference to hypothetical investments selected by the participants.
Schedule of the Company’s Indebtedness at Fair Value
The following is a summary of the Company’s indebtedness at fair value (in thousands):
December 31, 2025December 31, 2024
Term Loan Due 2032$2,115,698 $— 
Senior Notes Due 2032$633,000 $— 
Term Loan Due 2025$— $192,579 
Term Loan Due 2028$— $2,364,508 
v3.25.4
Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Fair Values of Derivative Instruments in Consolidated Balance Sheets
A summary of the fair values of derivative instruments in the consolidated balance sheets was as follows (in thousands):
 December 31, 2025December 31, 2024
Derivatives Designated as Hedging InstrumentsBalance Sheet
Classification
Fair ValueBalance Sheet
Classification
Fair Value
Variable-to-fixed interest rate swapOther Assets $5,756 Other Assets$35,921 
v3.25.4
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Liabilities Related to Legal Matters
Liabilities for legal matters were comprised of the following (in thousands):
December 31,
Matter20252024
Civil prescription opioid litigation$42,271 $29,671 
Other
985 2,084 
Current portion of liabilities for legal matters$43,256 $31,755 
Civil prescription opioid litigation (Liabilities for legal matters - long term)$71,819 $85,479 
v3.25.4
Stockholders’ (Deficiency) Equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Changes in Accumulated Other Comprehensive [Income (Loss)] by Component
Changes in Accumulated Other Comprehensive Loss by Component (in thousands):
 Foreign
currency
translation
adjustment
Unrealized
gain (loss) on cash
flow hedge, net
of tax
Other
Accumulated
other
comprehensive
loss
Balance December 31, 2023$(66,072)$33,723 $— $(32,349)
Other comprehensive income before reclassification(5,788)(1,168)— (6,956)
Reclassification of cash flow hedge to earnings, net of tax of $0
— (26,205)— (26,205)
Balance December 31, 2024(71,860)6,350 — (65,510)
Other comprehensive income before reclassification(18,685)(22,423)(5,340)(46,448)
Reclassification of cash flow hedge to earnings, net of tax of $0
— 1,229 — 1,229 
Balance December 31, 2025$(90,545)$(14,844)$(5,340)$(110,729)
v3.25.4
Stock-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Stock Option Activity
The following table summarizes all of the Company’s stock option activity for the years ended December 31, 2025, 2024, and 2023:
Stock OptionsNumber of
Shares
Under Option
Weighted-
Average
Exercise
Price
per Share
Weighted-
Average
Remaining
Contractual
Life
Aggregate
Intrinsic
Value
(in millions)
Outstanding at December 31, 20222,648,441 $4.38 
Options exercised(163,824)2.75 
Options forfeited(68,252)2.75 
Outstanding at December 31, 20232,416,365 $4.54 5.0$6.6 
Options exercised(396,914)2.91 
Outstanding at December 31, 20242,019,451 $4.86 4.0$8.5 
Options exercised(712,069)2.75 
Options forfeited
(53,021)14.50 
Outstanding at December 31, 20251,254,361 $5.65 2.9$9.3 
Options exercisable at December 31, 20251,254,361 $5.65 2.9$9.3 
Schedule of Nonvested Restricted Stock Units Activity
The following table summarizes all of the Company's restricted stock unit activity for the years ended December 31, 2025, 2024, and 2023:
Restricted Stock UnitsNumber of
Restricted
Stock Units
Weighted-
Average
Grant Date
Fair Value
Weighted-
Average
Remaining
Years
Aggregate
Intrinsic
Value
(in millions)
Non-vested at December 31, 202217,928,613 $4.77 
Granted7,519,565 1.91 
Vested(3,888,602)4.53 
Forfeited(4,104,873)3.41 
Non-vested at December 31, 202317,454,703 $3.92 1.2$105.4 
Granted7,268,315 5.40 
Vested(4,325,941)3.33 
Forfeited(2,820,894)6.12 
Non-vested at December 31, 202417,576,183 $4.32 1.2$139.2 
Granted5,607,260 9.43 
Vested(6,540,039)5.02 
Forfeited(779,895)5.02 
Non-vested at December 31, 202515,863,509 $5.81 1.1$199.9 
Schedule of Employee Service Share-based Compensation
The amount of stock-based compensation expense recognized by the Company was as follows (in thousands):
 Year Ended December 31,
 202520242023
Cost of goods sold$3,791 $3,564 $3,561 
Selling, general and administrative24,863 20,343 18,922 
Research and development3,169 3,645 4,339 
Restructuring and other charges130 216 — 
Total$31,953 $27,768 $26,822 
v3.25.4
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions The following table summarizes the Company’s related party transactions (in thousands):
Year ended December 31,
Related Party and Nature of TransactionCaption in Balance Sheet and Statement of Operations202520242023
A.Kashiv Biosciences LLC
i.Development and commercialization agreement - OmalizumabResearch and development$17,500 $20,000 $— 
ii.Development and commercialization agreement - Filgrastim and Pegfilgrastim - Royalty expense (Releuko and Fylnetra)Cost of goods sold$14,232 $16,124 $5,114 
ii.Inventory purchases under development and commercialization agreement - Filgrastim and Pegfilgrastim (Releuko and Fylnetra)Inventory and cost of goods sold$11,970 $9,210 $1,022 
ii.Development and commercialization agreement - Pegfilgrastim Auto Injector - milestoneResearch and development$3,500 $— $— 
iii.Development and commercialization agreement - CarfilzomibResearch and development$2,000 $— $— 
iv.Parking space leaseResearch and development$25 $100 $100 
iii.Development and commercialization agreement - Long-acting injectableResearch and development$— $10,500 $— 
v.Sale of subsidiary - gain on saleOther income, net$— $(3,760)$— 
v.Sale of subsidiary - interest income on loan receivableInterest expense, net$— $(515)$— 
vi.Development and commercialization agreement - Ganirelix Acetate and Cetrorelix AcetateResearch and development$— $— $(25)
iii.Generic development supply agreement - development activity deferred incomeAccounts payable and accrued expenses and net revenue$(98)$(422)$(246)
vii.Storage agreementResearch and development$(189)$(223)$(107)
iii.Generic development supply agreement - research and development materialResearch and development$(502)$(681)$(2,809)
Other Related Parties
B.Apace KY, LLC d/b/a Apace Packaging, LLC - packaging agreementInventory and cost of goods sold$21,094 $19,574 $15,873 
C.Land purchase from family members of the Co-Chief Executive OfficersProperty, plant and equipment$11,289 $— $— 
D.Members - tax receivable agreementIncrease in tax receivable agreement liability$6,588 $50,680 $3,124 
E.Ellodi Pharmaceuticals, L.P. - securities purchase and license and collaboration agreementsResearch and development$6,046 $— $— 
F.AzaTech Pharma LLC - supply agreementInventory and cost of goods sold$3,187 $11,587 $8,746 
G.Kanan, LLC - operating leaseInventory and cost of goods sold$2,368 $2,368 $2,540 
H.Sutaria Family Realty, LLC - operating leaseInventory and cost of goods sold$1,320 $1,286 $1,352 
I.Tracy Properties LLC - operating leaseSelling, general and administrative$727 $609 $625 
J.Avtar Investments, LLC - consulting servicesResearch and development$240 $251 $321 
K.R&S Solutions - equipment purchaseProperty, plant and equipment$207 $— $— 
L.AvPROP, LLC - operating leaseSelling, general and administrative$196 $184 $167 
M.Alkermes PlcInventory and cost of goods sold$67 $229 $464 
N.Sellers Notes - interestInterest expense, net$— $1,325 $2,210 
O.Fosun International Limited - license and supply agreementNet revenue$— $— $(80)
P.TPG Capital BD, LLCLoss on refinancing$— $— $3,000 
K.R&S Solutions LLC - logistics servicesSelling, general and administrative$— $— $102 
The following table summarizes the amounts due to or from the Company for related party transactions (in thousands):
December 31, 2025December 31, 2024
A.Kashiv - various agreements$413 $447 
F.AzaTech Pharma LLC56 21 
M.Alkermes Plc— 16 
B.Apace Packaging, LLC - packaging agreement— 
Related party receivables - short term$470 $484 
A.Kashiv - various agreements$14,980 $16,908 
D.Members - tax receivable agreement38,832 2,985 
B.Apace Packaging, LLC - packaging agreement1,353 1,205 
F.AzaTech Pharma LLC - supply agreement254 1,151 
J.Avtar Investments LLC - consulting services40 60 
M.Alkermes Plc— 
I.Tracy Properties LLC26 — 
Related party payables - short term$55,485 $22,311 
D.Members - tax receivable agreement$18,656 $50,900 
C.Land purchase from family members of the Co-Chief Executive Officers476 — 
Related party payables - long term$19,132 $50,900 
v3.25.4
Segment Information (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The tables below present segment information reconciled to total Company financial results, with segment operating income or loss, including gross profit less direct selling expenses, R&D expenses, and other operating expenses to the extent specifically identified by segment (in thousands):
Year Ended December 31, 2025
Affordable Medicines (1)
Specialty AvKARE Corporate
and Other
Total
Company
Net revenue (2)
$1,745,524 $528,508 $744,728 $— $3,018,760 
Cost of goods sold1,061,600 245,915 597,937 — 1,905,452 
Gross profit683,924 282,593 146,791 — 1,113,308 
Selling, general and administrative142,383 135,715 A63,176 185,553 526,827 
Research and development156,013 B30,162 B— — 186,175 
Intellectual property legal development expenses7,389 243 — — 7,632 
Restructuring and other charges2,971 471 — 766 4,208 
Credit related to legal matters, net
(390)— — — (390)
Other operating income(5,240)— — — (5,240)
Operating income (loss) $380,798 $116,002 $83,615 $(186,319)$394,096 
Year Ended December 31, 2024
Affordable Medicines (1)
Specialty AvKARE Corporate
and Other
Total
Company
Net revenue (2)
$1,685,263 $445,749 $662,945 $— $2,793,957 
Cost of goods sold1,011,363 202,821 559,335 — 1,773,519 
Gross profit673,900 242,928 103,610 — 1,020,438 
Selling, general and administrative129,578 109,658 A60,709 176,491 476,436 
Research and development171,771 B18,943 B— — 190,714 
Intellectual property legal development expenses5,685 160 — — 5,845 
Restructuring and other charges70 1,517 — 768 2,355 
Charges related to legal matters, net
96,692 — — — 96,692 
Other operating income (3)
— (930)— — (930)
Operating income (loss) $270,104 $113,580 $42,901 $(177,259)$249,326 
Year Ended December 31, 2023
Affordable Medicines (1)
SpecialtyAvKARECorporate
and Other
Total
Company
Net revenue (2)
$1,471,401 $390,457 $531,749 $— $2,393,607 
Cost of goods sold913,869 214,277 444,896 — 1,573,042 
Gross profit557,532 176,180 86,853 — 820,565 
Selling, general and administrative119,912 88,137 A55,341 166,285 429,675 
Research and development132,233 B31,717 B— — 163,950 
In-process research and development impairment charges26,500 4,300 — — 30,800 
Intellectual property legal development expenses3,708 120 — — 3,828 
Restructuring and other charges211 1,105 — 433 1,749 
(Credit) charges related to legal matters, net
(64)— — 1,888 1,824 
Other operating income (3)
(1,138)(14,497)— — (15,635)
Operating income (loss)$276,170 $65,298 $31,512 $(168,606)$204,374 
(1)Revenue, cost of goods sold, and gross profit from the sale of Amneal products by AvKARE were included in Affordable Medicines.
(2)Net revenue from external customers is attributed to countries based on the location of the product shipment. For the years ended December 31, 2025, 2024, and 2023, net revenue from external customers attributed to foreign countries was immaterial.
(3)The prior period balances of $0.9 million and $14.5 million, formerly included in the caption “change in fair value of contingent consideration” for the years ended December 31, 2024 and 2023, respectively, have been reclassified to the caption “other operating income” in the consolidated statements of operations and segment disclosures to conform to the current period presentation. This reclassification did not impact operating income (loss).
Significant Expense Categories Provided to the Chief Operating Decision Makers
Selling, General and Administrative Expenses - Specialty Segment
A The CODMs review certain selling, general and administrative expenses (“SG&A”) for the Specialty segment and, separately, on a departmental basis. The CODMs do not review SG&A for the Affordable Medicines and AvKARE segments. SG&A for the Specialty segment was comprised of the following (in thousands):
For the Year Ended December 31,
202520242023
Employee compensation and benefits$43,711 $34,908 $36,352 
Product marketing42,725 44,179 27,431 
Commercial operations and salesforce44,295 25,567 20,748 
Other (1)
4,984 5,004 3,606 
Total$135,715 $109,658 $88,137 
(1)Other includes professional fees and other expenses not presented to the CODMs.
Research and Development Expenses - Affordable Medicines and Specialty Segments
B Research and development expenses for the Affordable Medicines and Specialty segments were comprised of the following (in thousands):
For the Year Ended December 31,
202520242023
Affordable MedicinesSpecialtyAffordable MedicinesSpecialtyAffordable MedicinesSpecialty
Employee compensation and benefits$54,374 $5,111 $46,551 $7,863 $47,185 $10,120 
Materials and supplies31,573 2,997 40,585 1,221 21,382 5,107 
Product development and studies (1)
3,454 8,515 3,707 1,408 8,434 2,967 
Regulatory fees5,981 — 5,439 — 8,913 2,024 
Milestones24,975 6,000 38,475 — 8,425 — 
Facilities costs6,833 1,957 6,714 5,858 7,485 5,655 
Other (2)
28,823 5,582 30,300 2,593 30,409 5,844 
Total$156,013 $30,162 $171,771 $18,943 $132,233 $31,717 
(1)For the years ended December 31, 2025, 2024 and 2023, the Affordable Medicines segment included recognition of deferred income and reimbursable R&D services of $4.1 million, $4.9 million, and $1.4 million as reductions to product development and studies expense, respectively, for services performed under the license agreement with Orion Corporation. Refer to Note 4. Alliance and Collaboration.
(2)For the Affordable Medicines segment, other included repairs and maintenance, outside testing, professional fees, equipment calibration and other expenses not presented to the CODMs. For the Specialty segment, other includes repairs and maintenance, outside testing, professional fees and other expenses not presented to the CODMs.
Schedule of Long-Lived Assets, by Geographical Areas
Long-lived assets, which are comprised of property, plant and equipment, net and operating and financing lease right-of-use assets, are attributed based on physical location. Long-lived assets by country were as follows (in thousands):
December 31, 2025December 31, 2024
United States$313,506 $310,702 
India176,673 159,650 
Ireland60,147 53,341 
Total long-lived assets
$550,326 $523,693 
v3.25.4
Nature of Operations (Details)
Dec. 31, 2025
$ / shares
Dec. 31, 2024
$ / shares
Nov. 07, 2023
$ / shares
Nov. 06, 2023
Class A Common Stock        
Class of Stock [Line Items]        
Common stock, par value (in dollars per share) $ 0.01 $ 0.01    
Class A Common Stock | Old PubCo        
Class of Stock [Line Items]        
Common stock, par value (in dollars per share)     $ 0.01  
Class A Common Stock | New PubCo        
Class of Stock [Line Items]        
Common stock, par value (in dollars per share)     $ 0.01  
Reorganization, common stock conversion ratio     1  
Class B common stock        
Class of Stock [Line Items]        
Common stock, par value (in dollars per share) $ 0.01 $ 0.01    
Class B common stock | Old PubCo        
Class of Stock [Line Items]        
Common stock, par value (in dollars per share)     $ 0.01  
Amneal Pharmaceuticals, LLC        
Class of Stock [Line Items]        
Ownership by parent (as a percent)     100.00% 50.40%
Amneal Pharmaceuticals, LLC | Amneal Group        
Class of Stock [Line Items]        
Ownership percentage by noncontrolling owners (as a percent)       49.60%
v3.25.4
Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Product Information [Line Items]      
Restricted cash $ 28,842 $ 7,868 $ 7,565
Escrow deposit 24,200    
Fair Value Recurring Basis Unobservable Input Reconciliation Liability Gain Loss Statement Of Income Extensible List Not Disclosed Flag     change in fair value of contingent consideration
Revision of Prior Period, Adjustment      
Product Information [Line Items]      
Net change in fair value during period   900 $ 14,500
Selling, general and administrative      
Product Information [Line Items]      
Shipping costs 21,400 18,900 21,700
Advertising costs $ 42,000 $ 34,400 $ 12,400
v3.25.4
Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment Estimated Useful Lives (Details)
Dec. 31, 2025
Buildings  
Property, Plant and Equipment [Line Items]  
Estimated Useful Life (in years) 30 years
Computer equipment  
Property, Plant and Equipment [Line Items]  
Estimated Useful Life (in years) 5 years
Furniture and fixtures  
Property, Plant and Equipment [Line Items]  
Estimated Useful Life (in years) 7 years
Machinery and equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated Useful Life (in years) 5 years
Machinery and equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated Useful Life (in years) 10 years
Vehicles  
Property, Plant and Equipment [Line Items]  
Estimated Useful Life (in years) 5 years
v3.25.4
Revenue Recognition - Schedule of Concentration of Revenue (Details) - Revenue from Contract with Customer Benchmark - Customer Concentration Risk
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Customer A      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 25.00% 23.00% 24.00%
Customer B      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 15.00% 15.00% 16.00%
Customer C      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 22.00% 23.00% 21.00%
v3.25.4
Revenue Recognition - Schedule of Disaggregated Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Net revenue $ 3,018,760 $ 2,793,957 $ 2,393,607
Specialty      
Disaggregation of Revenue [Line Items]      
Net revenue 528,508 445,749 390,457
AvKARE      
Disaggregation of Revenue [Line Items]      
Net revenue 744,728 662,945 531,749
United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 1,745,524 1,685,263 1,471,401
Oral solid | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 726,383 689,436 649,998
Auto-injector | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 232,796 209,497 160,853
Transdermal | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 187,511 180,917 159,084
Injectable | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 161,239 165,430 141,854
Biosimilar | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 100,228 125,422 65,923
Oral liquid | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 72,821 103,421 111,045
Other dosage forms | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 252,421 202,188 180,479
Subtotal dosage forms | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 1,733,399 1,676,311 1,469,236
International | United States | Affordable Medicines      
Disaggregation of Revenue [Line Items]      
Net revenue 12,125 8,952 2,165
Central nervous system | United States | Specialty      
Disaggregation of Revenue [Line Items]      
Net revenue 333,417 280,174 249,981
Hormonal / allergy | United States | Specialty      
Disaggregation of Revenue [Line Items]      
Net revenue 154,927 130,426 110,486
Other therapeutic classes | United States | Specialty      
Disaggregation of Revenue [Line Items]      
Net revenue 39,664 28,622 29,990
Subtotal therapeutic classes | United States | Specialty      
Disaggregation of Revenue [Line Items]      
Net revenue 528,008 439,222 390,457
License agreement | United States | Specialty      
Disaggregation of Revenue [Line Items]      
Net revenue 500 6,527 0
Distribution | United States | AvKARE      
Disaggregation of Revenue [Line Items]      
Net revenue 408,456 433,981 347,406
Government | United States | AvKARE      
Disaggregation of Revenue [Line Items]      
Net revenue 270,105 159,957 121,829
Institutional | United States | AvKARE      
Disaggregation of Revenue [Line Items]      
Net revenue 35,376 42,750 38,016
Other | United States | AvKARE      
Disaggregation of Revenue [Line Items]      
Net revenue $ 30,791 $ 26,257 $ 24,498
v3.25.4
Revenue Recognition - Schedule of Major Categories of Sales-Related Deductions (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Contract Charge- backs and Sales Volume Allowances      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance, beginning of period $ 498,537 $ 559,334 $ 573,592
Provision related to sales recorded in the period 4,378,997 3,684,804 3,384,360
Credits/payments issued during the period (4,076,348) (3,745,601) (3,398,618)
Balance, end of period 801,186 498,537 559,334
Cash Discount Allowances      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance, beginning of period 25,968 23,892 27,454
Provision related to sales recorded in the period 142,287 126,035 113,396
Credits/payments issued during the period (127,263) (123,959) (116,958)
Balance, end of period 40,992 25,968 23,892
Accrued Returns Allowance      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance, beginning of period 160,490 136,486 145,060
Provision related to sales recorded in the period 112,026 98,118 73,172
Credits/payments issued during the period (93,045) (74,114) (81,746)
Balance, end of period 179,471 160,490 136,486
Accrued Medicaid and Commercial Rebates      
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance, beginning of period 135,488 90,690 86,030
Provision related to sales recorded in the period 282,417 274,534 246,608
Credits/payments issued during the period (298,419) (229,736) (241,948)
Balance, end of period $ 119,486 $ 135,488 $ 90,690
v3.25.4
Alliance and Collaboration - Schedule of Company’s Alliance and Collaboration Agreements (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Proceeds from alliance party $ 6,367 $ 0 $ 0  
Orion Corporation        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement       $ 8,000
Orion Corporation | Research and development        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement (2,836) (4,029) (899)  
Orion Corporation | Reimbursable Research and development        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement (1,271) (913) (463)  
Orion Corporation | Accounts Payable and Accrued Expenses        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Deferred income 4,811 5,008    
Orion Corporation | Other long-term liabilities        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Deferred income 814 3,453    
License Agreement with Zambon Biotech        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement 0 4,527 0  
License Agreement with Zambon Biotech | Other long-term liabilities        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Deferred income 2,530 2,530    
Knight Therapeutics International S.A. License Agreement        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement 0 2,000 0  
mAbxience S.L.        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement 0 6,500 5,000  
mAbxience S.L. | Accounts Payable and Accrued Expenses        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Deferred income 7,500 0    
Metsera, Inc.        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Collaborative arrangement license revenue agreement 2,539 316 $ 0  
Proceeds from financing obligations 6,400      
Proceeds from contract obligations 3,000      
Metsera, Inc. | Other long-term liabilities        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Deferred income 9,378 0    
Metsera, Inc. | Prepaid Expenses and Other Current Assets        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Deferred income $ 321 $ 335    
v3.25.4
Alliance and Collaboration - Orion Corporation License Agreement (Details)
$ in Thousands, € in Millions
12 Months Ended
Jul. 01, 2024
Dec. 28, 2022
USD ($)
Dec. 28, 2022
EUR (€)
Dec. 31, 2022
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Collaborative arrangement renew for successive term (in years) 3 years          
License Agreement with Orion Corporation            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Collaborative arrangement term (in years)   8 years 8 years      
Collaborative arrangement renew for successive term (in years)   2 years 2 years      
Collaborative arrangement upfront payment   $ 21,400 € 20.0      
Collaborative arrangement aggregate sales-based milestone payment   $ 52,800 € 45.0      
Collaborative arrangement license revenue agreement       $ 8,000    
Collaborative arrangement remaining upfront amount       13,400    
License Agreement with Orion Corporation | Accounts Payable and Accrued Expenses            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Deferred income         $ 4,811 $ 5,008
License Agreement with Orion Corporation | Other long-term liabilities            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Deferred income         $ 814 $ 3,453
License Agreement with Orion Corporation | Prepaid Expenses and Other Current Assets            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Collaborative arrangement upfront payment receivable       $ 21,400    
v3.25.4
Alliance and Collaboration - License Agreement with Zambon Biotech (Details)
€ in Millions, $ in Millions
12 Months Ended
Jul. 01, 2024
Feb. 23, 2024
EUR (€)
Dec. 31, 2024
EUR (€)
Dec. 31, 2024
USD ($)
Dec. 31, 2025
EUR (€)
Dec. 31, 2025
USD ($)
Sep. 30, 2024
EUR (€)
Sep. 30, 2024
USD ($)
Feb. 23, 2024
USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]                  
Collaborative arrangement renew for successive term (in years) 3 years                
License Agreement with Zambon Biotech                  
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]                  
Collaborative arrangement term (in years)   15 years              
Collaborative arrangement renew for successive term (in years)   2 years              
Collaborative arrangement, renewal decline notice period (in years)   1 year              
Collaborative arrangement, nonrefundable license fee received, amount   € 5.0             $ 5.4
Collaborative arrangement net revenue agreement, portion of license fee     € 3.2 $ 3.5          
Collaborative arrangement, regulatory milestone received, amount             € 1.5 $ 1.6  
Net revenue portion of regulatory milestone     € 1.0 $ 1.0          
License supply agreement, potential future milestone payments         € 70.0 $ 82.2      
v3.25.4
Alliance and Collaboration - Knight Therapeutics International S.A. License Agreement (Details) - USD ($)
$ in Millions
Jul. 01, 2024
Jan. 24, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Collaborative arrangement renew for successive term (in years) 3 years  
Knight Therapeutics International S.A. License Agreement    
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Collaborative arrangement term (in years)   15 years
Collaborative arrangement renew for successive term (in years)   2 years
Collaborative arrangement, renewal decline notice period (in years)   1 year
License supply agreement, potential future milestone payments   $ 9.5
v3.25.4
Alliance and Collaboration - Biosimilar Licensing and Supply Agreement (Details) - Biosimilar Licensing and Supply Agreement
$ in Millions
12 Months Ended
Mar. 29, 2024
USD ($)
Oct. 12, 2023
product
Dec. 31, 2025
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2023
USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Collaborative arrangement, milestone payment       $ 26.5  
Weighted- average amortization period (in years)     5 years 7 years  
Collaborative arrangement aggregate sales-based milestone payment $ 9.5        
License supply agreement, potential future milestone payments $ 14.0        
Collaborative arrangement, number of products | product   2      
Regulatory Approval          
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Achievement of a regulatory milestone     $ 7.5    
Achievement Of Cumulative Net Sales          
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
License supply agreement, potential future milestone payments         $ 47.5
v3.25.4
Alliance and Collaboration - Collaboration to Develop and Supply Medicines for Obesity and Metabolic Diseases (Details)
$ in Millions
12 Months Ended
Jan. 30, 2026
Jan. 29, 2026
Dec. 31, 2025
USD ($)
facility
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Number of peptide synthesis     1
Number of sterile fill-finish manufacturing     1
Metsera Arrangement      
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Number of greenfield manufacturing facilities     2
Metsera Arrangement | Subsequent Event      
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Collaborative arrangement term (in years) 4 years 7 years  
Metsera Arrangement | Metsera, Inc.      
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Maximum potential future construction costs | $     $ 100
v3.25.4
Alliance and Collaboration - ONGENTYS® License Agreement (Details) - ONGENTYS® License Agreement - USD ($)
$ in Millions
1 Months Ended
Dec. 31, 2023
Dec. 31, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Collaborative arrangement non-refundable license fee $ 12.5  
Collaborative arrangement non-refundable license fee, amortization period (in years) 8 years  
Collaborative arrangement, intangible asset, carrying amount   $ 10.4
License supply agreement, potential future milestone payments   $ 22.5
v3.25.4
Alliance and Collaboration - ApiJect Systems Collaboration Agreement (Details)
May 08, 2025
ApiJect Systems, Corp  
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]  
Collaborative arrangement term (in years) 15 years
v3.25.4
Income Taxes - Schedule of (Loss) Income Before Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating Loss Carryforwards [Line Items]      
Total income (loss) before income taxes $ 139,209 $ (55,013) $ (40,270)
United States      
Operating Loss Carryforwards [Line Items]      
Total income (loss) before income taxes 151,706 (69,020) (59,781)
International      
Operating Loss Carryforwards [Line Items]      
Total income (loss) before income taxes $ (12,497) $ 14,007 $ 19,511
v3.25.4
Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current:      
Federal $ (1,884) $ 3,332 $ 256
State and local 1,698 4,982 2,214
Foreign 11,462 10,549 5,982
Total current income tax $ 11,276 $ 18,863 $ 8,452
v3.25.4
Income Taxes - Additional Information (Details)
10 Months Ended 12 Months Ended
Nov. 07, 2023
Nov. 06, 2023
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2019
USD ($)
Dec. 31, 2018
Dec. 31, 2022
USD ($)
Operating Loss Carryforwards [Line Items]                
Provision for deferred income taxes     $ 0 $ 0 $ 0      
Effective income tax rate     8.10% (34.30%) (21.00%)      
Undistributed earnings of foreign subsidiaries     $ 142,500,000          
Income tax, reduction in current income tax liabilities due to OBBBA impact     7,800,000          
Valuation allowance     (586,573,000) $ (590,333,000) $ (566,544,000)     $ (434,895,000)
Tax receivable agreement, payment ratio             1  
Percentage of tax receivable agreement paid to other holders of Amneal common units 75.00% 85.00%         75.00%  
Reversal of accrued tax receivable agreement liability           $ 192,800,000    
Increase in tax receivable agreement liability     (6,588,000) (50,680,000) (3,124,000)      
Tax receivable agreement liability     57,500,000 53,900,000        
Tax receivable agreement, tax effected benefits     78,900,000          
Tax receivable agreement, cumulative liability     61,000,000.0          
Liabilities under tax receivable agreement     129,100,000          
Unrecognized tax benefits     4,026,000 3,944,000 3,735,000     $ 3,616,000
Unrecognized tax benefits that would impact the effective tax rate     $ 4,000,000.0 $ 3,900,000 $ 3,700,000      
Income tax returns subject to examination period (in years)     3 years          
Foreign                
Operating Loss Carryforwards [Line Items]                
Net operating loss carryforwards     $ 215,900,000          
State                
Operating Loss Carryforwards [Line Items]                
Net operating loss carryforwards     164,800,000          
State | R&D Credit Carryforwards                
Operating Loss Carryforwards [Line Items]                
Tax credit carryforwards     11,400,000          
Federal | R&D Credit Carryforwards                
Operating Loss Carryforwards [Line Items]                
Tax credit carryforwards     12,500,000          
Federal | Capital Loss Carryforward                
Operating Loss Carryforwards [Line Items]                
Tax credit carryforwards     $ 5,000,000.0          
Ministry of Finance, India                
Operating Loss Carryforwards [Line Items]                
Effective income tax rate     25.17%          
Ministry of Finance, India | Foreign                
Operating Loss Carryforwards [Line Items]                
Income tax returns subject to examination period (in years)     3 years          
Swiss Federal Tax Administration (FTA) , Switzerland | Foreign                
Operating Loss Carryforwards [Line Items]                
Income tax returns subject to examination period (in years)     5 years          
Revenue Commissioners, Ireland | Foreign                
Operating Loss Carryforwards [Line Items]                
Income tax returns subject to examination period (in years)     4 years          
v3.25.4
Income Taxes - Schedule of Effective Income Tax Rates (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
U.S. federal statutory tax rate $ 29,234 $ (11,553) $ (8,457)
State and local income taxes, net of federal income tax effect 1,431 3,900 2,297
Change in valuation allowance (22,289) 8,557 13,025
Other (119) 16 (357)
Subpart F (4,876) 4,876 0
Global intangible low-taxed income (GILTI), net of Section 250 deduction 873 0 0
Research and development tax credits (4,018) (1,708) (2,011)
Income not subject to tax (11,499) (8,224) (5,844)
Designated drug excise tax 1,012 1,399 403
Share-based payment awards 1,339 (1,875) 997
Executive compensation limitation 7,833 896 0
Partnership investment basis difference from foreign source income (2,624) 2,941 2,621
TRA liability revaluation 1,384 10,643 876
Other (permanent differences) 762 637 793
Changes in unrecognized tax benefits (1,252) 749 (66)
Imputed interest on TRA Liability 0 0 3,331
Capital loss 0 0 (1,041)
Effective income tax rate $ 11,276 $ 18,863 $ 8,452
Percent      
U.S. federal statutory tax rate 21.00% 21.00% 21.00%
State and local income taxes, net of federal income tax effect 1.00% (7.10%) (5.70%)
Change in valuation allowance (16.00%) (15.60%) (32.30%)
Other (0.10%) 0.00% 0.90%
Subpart F (3.50%) (8.90%) 0.00%
Global intangible low-taxed income (GILTI), net of Section 250 deduction 0.60% 0.00% 0.00%
Research and development tax credits (2.90%) 3.10% 5.00%
Income not subject to tax (8.20%) 14.90% 14.50%
Designated drug excise tax 0.70% (2.50%) (1.00%)
Share-based payment awards 1.00% 3.40% (2.50%)
Executive compensation limitation 0.056 (0.016) 0
Partnership investment basis difference from foreign source income (1.90%) (5.30%) (6.50%)
TRA liability revaluation 0.010 (0.193) (0.022)
Other (permanent differences) 0.50% (1.20%) (2.00%)
Changes in unrecognized tax benefits (0.90%) (1.40%) 0.20%
Imputed interest on TRA Liability 0.00% 0.00% (8.30%)
Capital loss 0.00% 0.00% 2.60%
Effective income tax rate 8.10% (34.30%) (21.00%)
India      
Amount      
Other foreign jurisdictions: $ 1,178 $ 1,113 $ 2,106
Change in prior year estimates 2,652 942 (3,348)
Change in valuation allowance 1,700 3,438 3,291
Nontaxable or nondeductible items 1,610 (394) 1,050
Tax credits/incentives 0 (723) (3,877)
Foreign NOLs 11 245 3,278
Other $ 351 $ (557) $ 15
Percent      
Other foreign jurisdictions: 0.90% (2.00%) (5.20%)
Change in prior year estimates 1.90% (1.70%) 8.30%
Change in valuation allowance 1.20% (6.30%) (8.20%)
Nontaxable or nondeductible items 1.20% 0.70% (2.60%)
Tax credits/incentives 0.00% 1.30% 9.60%
Foreign NOLs 0.00% (0.40%) (8.10%)
Other 0.30% 1.00% 0.00%
Ireland      
Amount      
Other foreign jurisdictions: $ 3,887 $ 719 $ (462)
Change in valuation allowance 1,854 2,951 (369)
Other $ (571) $ (37) $ 29
Percent      
Other foreign jurisdictions: 2.80% (1.30%) 1.10%
Change in valuation allowance 1.30% (5.40%) 0.90%
Other (0.40%) 0.10% (0.10%)
All other foreign      
Amount      
Other $ 1,413 $ (88) $ 172
Percent      
Other 1.00% 0.20% (0.40%)
v3.25.4
Income Taxes - Schedule of Paid Cash for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating Loss Carryforwards [Line Items]      
Federal $ 5,600 $ 488 $ 0
Total 21,327 15,220 2,496
Philadelphia, PA      
Operating Loss Carryforwards [Line Items]      
State 811 588 221
Tennessee      
Operating Loss Carryforwards [Line Items]      
State 702 1,452 1,054
Texas      
Operating Loss Carryforwards [Line Items]      
State 505 525 435
All other state and local      
Operating Loss Carryforwards [Line Items]      
State 3,114 2,769 (10)
India      
Operating Loss Carryforwards [Line Items]      
Foreign 10,740 8,756 7,692
All other foreign      
Operating Loss Carryforwards [Line Items]      
Foreign $ (145) $ 642 $ (6,896)
v3.25.4
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:        
Partnership interest in Amneal $ 346,410 $ 360,055    
Projected imputed interest on TRA 17,970 18,169    
Net operating loss carryforward 48,410 33,403    
IRC Section 163(j) interest carryforward 103,681 105,621    
Capitalized costs 1,713 2,048    
Stock-based compensation 6,659 17,337    
Intangible assets 21,386 19,701    
Tax credits and other 40,344 33,999    
Total deferred tax assets 586,573 590,333    
Valuation allowance (586,573) (590,333) $ (566,544) $ (434,895)
Net deferred tax assets $ 0 $ 0    
v3.25.4
Income Taxes - Schedule of Changes in Company’s Valuation Allowance on Deferred Tax Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Deferred Tax Assets, Valuation Allowance [Roll Forward]      
Balance at the beginning of the period $ 590,333 $ 566,544 $ 434,895
(Decrease) increase due to net operating losses and temporary differences (5,062) 15,139 23,078
(Decrease) increase due to stock-based compensation (10,771) 2,665 1,652
Increase (decrease) recorded against additional paid-in capital 2,818 (1,794) 96,316
Increase recorded against other comprehensive income 9,255 7,779 10,603
Balance at the end of the period $ 586,573 $ 590,333 $ 566,544
v3.25.4
Income Taxes - Schedule of Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]      
Unrecognized tax benefits at the beginning of the period $ 3,944 $ 3,735 $ 3,616
Gross change for current period positions 251 210 170
Gross change for prior period positions 74    
Gross change for prior period positions   (1) (51)
Decrease due to expiration of statute of limitations (243) 0 0
Unrecognized tax benefits at the end of the period $ 4,026 $ 3,944 $ 3,735
v3.25.4
Earnings (Loss) per Share - Schedule of Loss per Share, Basic and Diluted (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Numerator:      
Net income (loss) attributable to Amneal Pharmaceuticals, Inc. $ 72,057 $ (116,886) $ (83,993)
Denominator:      
Weighted-average shares outstanding - basic (in shares) 313,367 308,978 176,136
Effect of dilutive securities:      
Weighted-average shares outstanding - diluted (in shares) 324,805 308,978 176,136
Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.'s Class A common stockholders:      
Basic (in dollars per share) $ 0.23 $ (0.38) $ (0.48)
Diluted (in dollars per share) $ 0.22 $ (0.38) $ (0.48)
Stock options      
Effect of dilutive securities:      
Effect of dilutive securities (in shares) 933 0 0
Restricted Stock Units      
Effect of dilutive securities:      
Effect of dilutive securities (in shares) 4,606 0 0
Performance stock units      
Effect of dilutive securities:      
Effect of dilutive securities (in shares) 5,899 0 0
v3.25.4
Earnings (Loss) per Share - Schedule of Antidilutive Securities Excluded from Computation of Loss per Share (Details) - shares
shares in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Stock options      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Potentially dilutive securities excluded from earnings per share (in shares) 293 2,019 2,416
Restricted Stock Units      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Potentially dilutive securities excluded from earnings per share (in shares) 0 9,967 10,511
Performance stock units      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Potentially dilutive securities excluded from earnings per share (in shares) 0 7,609 6,944
v3.25.4
Trade Accounts Receivable, Net - Schedule of Trade Accounts Receivable, Net (Details) - Nonrelated Party - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]    
Gross accounts receivable $ 1,740,324 $ 1,303,788
Allowance for credit losses (3,003) (3,552)
Contract charge-backs and sales volume allowances (801,186) (498,537)
Cash discount allowances (40,992) (25,968)
Subtotal (845,181) (528,057)
Trade accounts receivable, net $ 895,143 $ 775,731
v3.25.4
Trade Accounts Receivable, Net - Schedule of Concentration of Receivables (Details) - Customer Concentration Risk - Accounts Receivable
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Customer A    
Concentration Risk [Line Items]    
Concentration risk (as a percent) 39.00% 37.00%
Customer B    
Concentration Risk [Line Items]    
Concentration risk (as a percent) 23.00% 21.00%
Customer C    
Concentration Risk [Line Items]    
Concentration risk (as a percent) 26.00% 29.00%
v3.25.4
Inventories - Components of Inventories (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Inventory Disclosure [Abstract]    
Raw materials $ 227,353 $ 207,697
Work in process 55,455 52,835
Finished goods 323,494 351,922
Total inventories $ 606,302 $ 612,454
v3.25.4
Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]    
Deposits and advances $ 4,437 $ 1,868
Prepaid insurance 6,723 8,264
Prepaid regulatory fees 8,109 6,958
Income and other tax receivables 18,662 16,829
Prepaid taxes 17,068 7,516
Accrued royalty income 14,332 4,676
Other current receivables 5,295 4,466
Chargebacks receivable 5,972 6,378
Other prepaid assets 17,797 23,762
Prepaid expenses and other current assets $ 98,395 $ 80,717
v3.25.4
Property, Plant, and Equipment, Net - Schedule of Property, Plant, and Equipment (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment $ 1,049,120 $ 988,428
Less: Accumulated depreciation (606,170) (563,520)
Property, plant, and equipment, net 442,950 424,908
Land    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 19,690 8,112
Buildings    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 234,599 224,655
Leasehold improvements    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 133,833 130,905
Machinery and equipment    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 473,076 459,026
Furniture and fixtures    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 16,170 15,003
Vehicles    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 2,018 2,034
Computer equipment    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment 76,825 70,495
Construction-in-progress    
Property, Plant and Equipment [Line Items]    
Total property, plant, and equipment $ 92,909 $ 78,198
v3.25.4
Property, Plant, and Equipment, Net - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Abstract]      
Depreciation $ 57.3 $ 62.6 $ 66.2
v3.25.4
Goodwill and Other Intangible Assets - Schedule of Goodwill (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Goodwill [Roll Forward]    
Balance, beginning of period $ 597,436 $ 598,629
Currency translation (1,966) (1,193)
Balance, ending of period 595,470 597,436
Affordable Medicines    
Goodwill [Roll Forward]    
Balance, beginning of period 161,659 162,852
Currency translation (1,966) (1,193)
Balance, ending of period 159,693 161,659
Specialty    
Goodwill [Roll Forward]    
Balance, beginning of period 366,312 366,312
Currency translation 0 0
Balance, ending of period 366,312 366,312
AvKARE    
Goodwill [Roll Forward]    
Balance, beginning of period 69,465 69,465
Currency translation 0 0
Balance, ending of period $ 69,465 $ 69,465
v3.25.4
Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Line Items]      
Amortization of intangible assets $ 166,300 $ 173,600 $ 163,200
Intangible asset impairment charges $ 22,784 $ 920 66,932
Impairment, intangible asset, statement of income or comprehensive income, flag Other Operating Income (Expense), Net    
Cost of goods sold      
Goodwill [Line Items]      
Intangible asset impairment charges     36,100
In-Process Research and Development      
Goodwill [Line Items]      
Intangible asset impairment charges     $ 30,800
v3.25.4
Goodwill and Other Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
Cost $ 1,602,394 $ 1,633,669
Accumulated Amortization (1,046,996) (915,592)
Net 555,398 718,077
In-process research and development 8,100 14,300
Intangible assets, cost 1,610,494 1,647,969
Intangible assets, net $ 563,498 732,377
Product rights    
Finite-Lived Intangible Assets [Line Items]    
Weighted- Average Amortization Period (in years) 6 years 3 months 18 days  
Cost $ 1,519,694 1,550,469
Accumulated Amortization (977,819) (856,914)
Net $ 541,875 693,555
Other intangible assets    
Finite-Lived Intangible Assets [Line Items]    
Weighted- Average Amortization Period (in years) 1 year 10 months 24 days  
Cost $ 82,700 83,200
Accumulated Amortization (69,177) (58,678)
Net $ 13,523 $ 24,522
v3.25.4
Goodwill and Other Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]    
In-process research and development $ 8,100 $ 14,300
Future Amortization    
2026 114,842  
2027 97,725  
2028 79,182  
2029 69,433  
2030 72,524  
Thereafter 121,692  
Net $ 555,398 $ 718,077
v3.25.4
Other Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Other Assets [Line Items]    
Total $ 57,805 $ 60,133
Interest Rate Swap    
Other Assets [Line Items]    
Total 5,756 35,921
Security deposits    
Other Assets [Line Items]    
Total 3,932 3,752
Long-term deposits and prepaid expenses    
Other Assets [Line Items]    
Total 33,615 12,362
Deferred revolving credit facility costs    
Other Assets [Line Items]    
Total 5,197 2,820
Long-term restricted cash    
Other Assets [Line Items]    
Total 2,068 0
Other long-term assets    
Other Assets [Line Items]    
Total $ 7,237 $ 5,278
v3.25.4
Accounts Payable and Accrued Expenses (Details) - Nonrelated Party - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]    
Accounts payable $ 254,671 $ 258,691
Accrued returns allowance 179,471 160,490
Accrued compensation 79,886 72,959
Accrued Medicaid and commercial rebates 119,486 135,488
Accrued royalties 30,040 23,687
Accrued professional fees 14,514 17,339
Accrued interest 18,663 1,585
Accrued other 64,585 65,211
Total accounts payable and accrued expenses $ 761,316 $ 735,450
v3.25.4
Debt - Schedule of Long-term Debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Long-term debt $ 2,694,750 $ 2,484,835
Less: debt issuance costs (122,874) (98,832)
Total debt, net of debt issuance costs 2,571,876 2,386,003
Less: current portion of long-term debt (6,761) (224,213)
Total long-term debt, net 2,565,115 2,161,790
Term Loan Due 2032 | Term Loan    
Debt Instrument [Line Items]    
Long-term debt 2,094,750 0
Senior Notes Due 2032 | Senior Notes    
Debt Instrument [Line Items]    
Long-term debt 600,000 0
Term Loan Due 2025    
Debt Instrument [Line Items]    
Long-term debt 0 191,979
Term Loan Due 2028    
Debt Instrument [Line Items]    
Long-term debt $ 0 $ 2,292,856
v3.25.4
Debt - Additional Information (Details) - USD ($)
1 Months Ended 12 Months Ended
Aug. 01, 2025
Apr. 09, 2025
Sep. 21, 2023
Apr. 30, 2023
Jun. 02, 2022
Jan. 31, 2020
Jan. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Aug. 31, 2025
Apr. 08, 2025
Nov. 30, 2023
Nov. 14, 2023
Sep. 26, 2023
Oct. 31, 2019
May 04, 2018
Debt Instrument [Line Items]                                  
Long-term debt               $ 2,694,750,000 $ 2,484,835,000                
Borrowings on revolving credit facility               218,000,000 48,000,000 $ 219,000,000              
Loss on refinancing               31,365,000 0 40,805,000              
Unamortized deferred financing cost               122,874,000 98,832,000                
Revolving credit facility               0 100,000,000                
Line of Credit | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Debt issuance costs, gross $ 2,000,000.0                                
Change in fair value of contingent consideration               1,000,000.0 1,100,000 500,000              
Commitment fee percentage on unused capacity         0.25%                        
Unamortized deferred financing cost 2,000,000.0                       $ 1,600,000        
Line of Credit | Revolving Credit Facility | SOFR                                  
Debt Instrument [Line Items]                                  
Debt instrument, interest rate floor (as a percent)         0.00%                        
Line of Credit | Revolving Credit Facility | SOFR | Minimum                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)         1.25%                        
Line of Credit | Revolving Credit Facility | SOFR | Maximum                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)         1.50%                        
Line of Credit | Revolving Credit Facility | ABR                                  
Debt Instrument [Line Items]                                  
Debt instrument, interest rate floor (as a percent)         1.00%                        
Line of Credit | Revolving Credit Facility | ABR | Minimum                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)         0.25%                        
Line of Credit | Revolving Credit Facility | ABR | Maximum                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)         0.50%                        
Long Term Promissory Notes | Rondo Partners LLC                                  
Debt Instrument [Line Items]                                  
Interest rate (as a percent)           5.00%                      
Change in fair value of contingent consideration                 1,100,000 1,700,000              
Unamortized discount           $ 9,200,000                      
Liabilities incurred           44,200,000                      
Short Term Promissory Notes | Rondo Partners LLC                                  
Debt Instrument [Line Items]                                  
Liabilities incurred           1,000,000.0                      
Senior Secured Credit Facility, Term Loan Due May 2025 | Senior Secured Credit Facility                                  
Debt Instrument [Line Items]                                  
Principal amount of debt                                 $ 2,700,000,000
Senior Secured Credit Facility, Asset Backed Revolving Credit Facility | Line of Credit                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity                                 500,000,000.0
Senior Secured Credit Facility, Asset Backed Revolving Credit Facility | Line of Credit | Letter of Credit                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity         $ 25,000,000.0                        
Remaining borrowing capacity                                 $ 25,000,000.0
Senior Secured Credit Facility, Asset Backed Revolving Credit Facility | Line of Credit | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity         350,000,000.0                        
Line of credit facility, increase limit         150,000,000.0                        
Senior Secured Credit Facility, Asset Backed Revolving Credit Facility | Line of Credit | Bridge Loan                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity         $ 35,000,000.0                        
Term Loan Due 2028                                  
Debt Instrument [Line Items]                                  
Long-term debt               0 2,292,856,000                
Term Loan Due 2028 | Senior Secured Credit Facility                                  
Debt Instrument [Line Items]                                  
Long-term debt                 2,300,000,000                
Change in fair value of contingent consideration               15,000,000.0 24,300,000 2,900,000              
Loss on refinancing                   40,800,000              
Term Loan Due 2028 | Term Loan                                  
Debt Instrument [Line Items]                                  
Unamortized debt issuance costs 73,400,000                                
Term Loan Due 2025                                  
Debt Instrument [Line Items]                                  
Long-term debt               0 191,979,000                
Term Loan Due 2025 | Interest Rate Lock Commitments                                  
Debt Instrument [Line Items]                                  
Notional amount                               $ 1,300,000,000  
Term Loan Due 2025 | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Repayments of debt             $ 192,000,000.0                    
Interest expense             700,000                    
Borrowings on revolving credit facility             $ 190,000,000.0                    
Term Loan Due 2025 | Senior Secured Credit Facility                                  
Debt Instrument [Line Items]                                  
Long-term debt                           $ 192,000,000.0      
Change in fair value of contingent consideration               0 0 $ 4,700,000              
Amended New Revolving Credit Agreement | Revolving Credit Facility | Line of Credit                                  
Debt Instrument [Line Items]                                  
Revolving credit facility                 100,000,000.0                
Amended New Revolving Credit Agreement | Line of Credit | Letter of Credit                                  
Debt Instrument [Line Items]                                  
Remaining borrowing capacity               20,200,000 20,200,000                
Amended New Revolving Credit Agreement | Line of Credit | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity                           600,000,000.0      
Remaining borrowing capacity               595,200,000 495,200,000                
Debt issuance costs, gross                           2,400,000      
Senior Notes Due 2032 | Term Loan                                  
Debt Instrument [Line Items]                                  
Principal amount of debt $ 2,100,000,000                                
Term of loan (in years) 7 years                                
Senior Notes Due 2032 | Senior Notes                                  
Debt Instrument [Line Items]                                  
Principal amount of debt $ 600,000,000                                
Long-term debt               600,000,000 0                
Interest rate (as a percent) 6.875%                                
Unamortized debt issuance costs $ 6,000,000.0                                
Change in fair value of contingent consideration               0                  
Term Loans Due 2032 | Term Loan                                  
Debt Instrument [Line Items]                                  
Unamortized debt issuance costs $ 49,400,000                                
Quarterly installment rate (as a percent) 1.00%                                
Debt, percentage of lenders included in refinancing considered modified 99.00%                                
Unamortized discount $ 122,800,000                                
Term Loans Due 2032 | Term Loan | ABR                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent) 2.50%                                
Debt instrument, interest rate floor (as a percent) 1.00%                                
Term Loans Due 2032 | Term Loan | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent) 3.50%                                
Debt instrument, interest rate floor (as a percent) 0.50%                                
Term Loan Due 2032 | Term Loan                                  
Debt Instrument [Line Items]                                  
Long-term debt               2,094,750,000 0                
Change in fair value of contingent consideration               $ 5,600,000                  
Amended New Revolving Credit Facility | Line of Credit                                  
Debt Instrument [Line Items]                                  
Principal amount of debt                     $ 600,000,000.0            
Amended New Revolving Credit Facility | Line of Credit | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Borrowings on revolving credit facility                 20,000,000.0                
Prepayment of outstanding principal                 $ 99,000,000.0                
Rondo Term Loan                                  
Debt Instrument [Line Items]                                  
Principal amount of debt           180,000,000.0                      
Rondo Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Debt instrument, interest rate floor (as a percent)   0.00%                              
Rondo Revolving Credit Facility | Minimum                                  
Debt Instrument [Line Items]                                  
Commitment fee percentage on unused capacity   0.20%                              
Rondo Revolving Credit Facility | Maximum                                  
Debt Instrument [Line Items]                                  
Commitment fee percentage on unused capacity   0.35%                              
Rondo Revolving Credit Facility | ABR                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)   2.00%                              
Debt instrument, interest rate floor (as a percent)   0.75%                              
Rondo Revolving Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)   3.00%                              
Debt instrument, interest rate floor (as a percent)   1.75%                              
Rondo Revolving Credit Facility | Letter of Credit                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity   $ 90,000,000 $ 10,000,000.0                 $ 60,000,000          
Rondo Revolving Credit Facility | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity   125,000,000 $ 30,000,000.0     $ 30,000,000.0           $ 70,000,000          
Rondo Revolving Credit Facility | Line of Credit | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Debt issuance costs, gross   $ 1,700,000                              
Amended Rondo Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)               2.50%                  
Commitment fee percentage on unused capacity               0.25%                  
Commitment fee (as a percent)   0.25%       0.25%                      
Amended Rondo Revolving Credit Facility | Minimum                                  
Debt Instrument [Line Items]                                  
Commitment fee percentage on unused capacity                 0.25%                
Amended Rondo Revolving Credit Facility | Maximum                                  
Debt Instrument [Line Items]                                  
Commitment fee percentage on unused capacity                 0.50%                
Amended Rondo Revolving Credit Facility | SOFR                                  
Debt Instrument [Line Items]                                  
Basis spread on variable rate (as a percent)     2.25% 2.25%                          
Debt instrument, interest rate floor (as a percent)     0.10% 0.10%                          
Amended Rondo Revolving Credit Facility | Letter of Credit                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity     $ 60,000,000.0                            
Long-term debt               $ 0                  
Outstanding letters of credit amount               42,000,000.0                  
Amended Rondo Revolving Credit Facility | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity     $ 70,000,000.0                            
Amended Rondo Revolving Credit Facility | Standby Letters of Credit                                  
Debt Instrument [Line Items]                                  
Maximum borrowing capacity                             $ 42,000,000.0    
Remaining borrowing capacity               83,000,000.0                  
Sellers Notes - interest | Notes Payable, Other Payables                                  
Debt Instrument [Line Items]                                  
Prepayment of outstanding principal               44,200,000 $ 44,200,000                
Debt instrument, periodic payment, interest               $ 10,000,000.0 $ 10,000,000.0                
Term Loan 2028 | Senior Secured Credit Facility                                  
Debt Instrument [Line Items]                                  
Principal amount of debt                           $ 2,350,000,000      
v3.25.4
Other Long-Term Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]    
Deferred compensation plan liabilities $ 7,600 $ 8,500
Long-term employee benefit 3,800 8,600
Nonrelated Party    
Related Party Transaction [Line Items]    
Uncertain tax positions 0 1,252
Long-term compensation 11,354 17,125
Other long-term liabilities 20,909 8,572
Total other long-term liabilities $ 32,263 $ 26,949
v3.25.4
Leases - Additional Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
subsidiary
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
May 07, 2025
USD ($)
Apr. 23, 2025
USD ($)
Lessee, Lease, Description [Line Items]          
Operating and finance lease, rent expense $ 23.4 $ 21.0 $ 21.7    
Number of modified facility leases | subsidiary 2        
Lease renewal term (in years)         10 years
Operating lease, aggregate payments due       $ 12.4 $ 11.6
Lessee, operating lease, term of contract (in years) 7 years     7 years  
Minimum          
Lessee, Lease, Description [Line Items]          
Operating and finance lease term (in years) 1 year        
Minimum | International Land Easements          
Lessee, Lease, Description [Line Items]          
Operating and finance lease term (in years) 18 years        
Maximum          
Lessee, Lease, Description [Line Items]          
Operating and finance lease term (in years) 19 years        
Maximum | International Land Easements          
Lessee, Lease, Description [Line Items]          
Operating and finance lease term (in years) 93 years        
v3.25.4
Leases - Schedule of Components of Total Lease Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Operating lease cost $ 18,771 $ 16,429 $ 16,734
Finance lease cost:      
Amortization of right-of-use assets 4,601 4,583 4,972
Interest on lease liabilities 4,388 4,542 4,583
Total finance lease cost 8,989 9,125 9,555
Total lease cost $ 27,760 $ 25,554 $ 26,289
v3.25.4
Leases - Schedule of Supplemental Balance Sheet Information (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Operating leases    
Operating lease right-of-use assets $ 54,048 $ 42,352
Total operating lease liabilities 58,801 47,036
Financing leases    
Total financing lease liabilities 58,369 60,100
Affiliated Entity    
Operating leases    
Current portion of operating lease liabilities 2,705 3,396
Excluding Related Party    
Financing leases    
Financing lease right of use assets 53,328 56,433
Financing lease liabilities 54,927 56,889
Current portion of financing lease liabilities 3,442 3,211
Nonrelated Party    
Operating leases    
Operating lease right-of-use assets 38,832 31,388
Operating lease liabilities 33,233 24,814
Current portion of operating lease liabilities 8,668 9,435
Financing leases    
Financing lease right of use assets 53,328 56,433
Financing lease liabilities 54,927 56,889
Current portion of financing lease liabilities 3,442 3,211
Related Party    
Operating leases    
Operating lease right-of-use assets 15,216 10,964
Operating lease liabilities 14,195 9,391
Current portion of operating lease liabilities $ 2,705 $ 3,396
v3.25.4
Leases - Schedule of Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash paid for amounts included in the measurement of lease liabilities:    
Operating cash flows from finance leases $ 4,388 $ 4,542
Operating cash flows from operating leases 17,085 17,117
Financing cash flows from finance leases 3,422 3,251
Non-cash activity:    
Right-of-use assets obtained in exchange for new operating lease liabilities 23,697 9,981
Right-of-use assets obtained in exchange for new financing lease liabilities $ 1,742 $ 1,889
v3.25.4
Leases - Schedule of Term and Discount Rate Information (Details)
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
Weighted average remaining lease term - operating leases (in years) 5 years 4 years
Weighted average remaining lease term - finance leases (in years) 17 years 17 years
Weighted average discount rate - operating leases (as a percent) 10.10% 9.60%
Weighted average discount rate - finance leases (as a percent) 7.30% 7.30%
v3.25.4
Leases - Schedule of Maturities of Lease Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Operating Leases    
2026 $ 16,941 $ 16,914
2027 15,019 13,496
2028 12,813 10,563
2029 11,938 8,195
2030 6,492 6,567
Thereafter 16,001 3,019
Total lease payments 79,204 58,754
Less: Imputed interest (20,403) (11,718)
Total 58,801 47,036
Financing Leases    
2025 7,585 7,508
2026 6,451 7,007
2027 6,114 5,890
2028 5,787 5,667
2029 5,642 5,653
Thereafter 68,247 73,907
Total lease payments 99,826 105,632
Less: Imputed interest (41,457) (45,532)
Total $ 58,369 $ 60,100
v3.25.4
Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Liabilities    
Deferred compensation plan liabilities $ 7,483 $ 8,224
Interest Rate Contract    
Assets    
Derivative asset 5,756 35,921
Quoted Prices in Active Markets (Level 1)    
Liabilities    
Deferred compensation plan liabilities 0 0
Quoted Prices in Active Markets (Level 1) | Interest Rate Contract    
Assets    
Derivative asset 0 0
Significant Other Observable Inputs (Level 2)    
Liabilities    
Deferred compensation plan liabilities 7,483 8,224
Significant Other Observable Inputs (Level 2) | Interest Rate Contract    
Assets    
Derivative asset 5,756 35,921
Significant Unobservable Inputs (Level 3)    
Liabilities    
Deferred compensation plan liabilities 0 0
Significant Unobservable Inputs (Level 3) | Interest Rate Contract    
Assets    
Derivative asset $ 0 $ 0
v3.25.4
Fair Value Measurements - Schedule of the Company’s Indebtedness at Fair Value (Details) - Level 2 - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Term Loan Due 2032 | Term Loan    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Long-term debt fair value $ 2,115,698 $ 0
Senior Notes Due 2032 | Senior Notes    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Long-term debt fair value 633,000 0
Term Loan Due 2025 | Term Loan    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Long-term debt fair value 0 192,579
Term Loan Due 2028 | Term Loan    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Long-term debt fair value $ 0 $ 2,364,508
v3.25.4
Financial Instruments - Additional Information (Details) - USD ($)
12 Months Ended
Aug. 28, 2025
Nov. 14, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Oct. 31, 2019
Derivative [Line Items]              
Derivative gain (loss) reclassified from accumulated oci into income (loss)       $ (26,200,000)      
Accumulated other comprehensive loss     $ (71,329,000) (109,512,000) $ 20,011,000 $ 183,979,000  
Net gain (loss) recorded in accumulated other comprehensive loss       6,400,000      
Unrealized gain (loss) on cash flow hedge, net of tax              
Derivative [Line Items]              
Accumulated other comprehensive loss     (14,844,000) $ 6,350,000 $ 33,723,000    
Interest Rate Lock Agreement              
Derivative [Line Items]              
Notional amount             $ 1,300,000,000
November 2023 Swap              
Derivative [Line Items]              
Notional amount   $ 1,300,000,000          
Interest rate swap   66,700,000          
November 2023 Swap | Derivatives Designated as Hedging Instruments              
Derivative [Line Items]              
Cash received $ 7,700,000            
Derivative, notional amount percent of terminated 50.00%            
August 2025 Swap | Derivatives Designated as Hedging Instruments              
Derivative [Line Items]              
Notional amount $ 650,000,000.0            
Derivative asset $ 7,700,000            
Derivative, fixed interest rate (as a percent) 3.1636%            
Derivative, floor interest rate (as a percent) 0.50%            
August 2025 Swap | Derivatives Designated as Hedging Instruments | Unrealized gain (loss) on cash flow hedge, net of tax              
Derivative [Line Items]              
Derivative gain (loss) reclassified from accumulated oci into income (loss)     1,200,000        
Accumulated other comprehensive loss     (14,800,000)        
Cash flow hedge loss to be reclassified within 12 months     $ 11,700,000        
Amended October 2019 Swap              
Derivative [Line Items]              
Unrealized gain recorded within accumulated other comprehensive loss   $ 66,700,000          
v3.25.4
Financial Instruments - Schedule of Fair Values of Derivative Instruments in Consolidated Balance Sheets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivatives Designated as Hedging Instruments | Variable-to-fixed interest rate swap | Other Assets    
Derivative [Line Items]    
Fair Value $ 5,756 $ 35,921
v3.25.4
Commitments and Contingencies - Additional Information (Details)
$ in Thousands
1 Months Ended 3 Months Ended 12 Months Ended
Nov. 17, 2025
May 07, 2025
USD ($)
Apr. 30, 2024
USD ($)
$ / twinPack
Dec. 18, 2023
USD ($)
Feb. 28, 2023
USD ($)
Dec. 31, 2023
USD ($)
state
Mar. 31, 2024
USD ($)
Dec. 31, 2025
USD ($)
case
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
state
Dec. 31, 2020
state
complaint
Dec. 31, 2019
state
complaint
Feb. 26, 2026
case
state
May 15, 2023
Loss Contingencies [Line Items]                            
Credit related to legal matters, net               $ (390) $ 96,692 $ 1,824        
Long-term liabilities for legal matters               71,819 85,479          
Escrow deposit               24,200            
United States Department of Justice Investigations                            
Loss Contingencies [Line Items]                            
Percentage of prescribed label                           1.00%
Generic Digoxin and Doxycycline Antitrust Litigation                            
Loss Contingencies [Line Items]                            
Number of states, filed civil lawsuit | state                     43 43    
Loss contingency, new claims filed, number | complaint                     2 2    
Civil Prescription Opioid Litigation                            
Loss Contingencies [Line Items]                            
Credit related to legal matters, net             $ 94,400     $ (3,900)        
Litigation settlement agreement terms (in years)     10 years                      
Estimated litigation liability             $ 115,600 114,100 115,200          
Civil prescription opioid litigation (Liabilities for legal matters - long term)               $ 71,819 85,479          
Long-term liabilities for legal matters                 $ 85,500          
Civil Prescription Opioid Litigation | Subsequent Event                            
Loss Contingencies [Line Items]                            
Number of cases | case                         55  
Number of states with cases | state                         54  
Civil Prescription Opioid Litigation | Maximum | Subsequent Event                            
Loss Contingencies [Line Items]                            
Number of cases filed | case                         800  
Civil Prescription Opioid Litigation | Minimum | Subsequent Event                            
Loss Contingencies [Line Items]                            
Number of cases filed | case                         110  
Civil Prescription Opioid Litigation | Litigation Settlement, Option One                            
Loss Contingencies [Line Items]                            
Litigation settlement amount     $ 92,500                      
Litigation settlement, product supply amount     $ 177,400                      
Litigation settlement, product supply price (in USD per twin pack) | $ / twinPack     125                      
Civil Prescription Opioid Litigation | Litigation Settlement, Option One | Maximum                            
Loss Contingencies [Line Items]                            
Litigation settlement amount     $ 136,900                      
Civil Prescription Opioid Litigation | Litigation Settlement, Option Two                            
Loss Contingencies [Line Items]                            
Litigation settlement agreement terms (in years)     4 years                      
Litigation settlement amount     $ 44,400                      
Litigation settlement, percentage of product value     25.00%                      
Ranitidine Litigation                            
Loss Contingencies [Line Items]                            
Number of cases | case               95            
Number of states with cases | state           4       4        
UFCW Local 1500 Welfare Fund v. Takeda Pharmaceuticals U.S.A., Inc.                            
Loss Contingencies [Line Items]                            
Deadline period for defendants (in days) 45 days                          
Carickhoff v. Amneal Pharmaceuticals Inc.                            
Loss Contingencies [Line Items]                            
Loss contingency, damages sought, value   $ 55,400                        
Patent Infringement Matters                            
Loss Contingencies [Line Items]                            
Credit related to legal matters, net                   $ (10,000)        
Customer Claim                            
Loss Contingencies [Line Items]                            
Credit related to legal matters, net                   (3,000)        
Antitrust Litigation                            
Loss Contingencies [Line Items]                            
Credit related to legal matters, net                   (3,000)        
Stockholder Derivative Lawsuit                            
Loss Contingencies [Line Items]                            
Credit related to legal matters, net                   (1,900)        
Xyrem® (Sodium Oxybate) Antitrust Litigation                            
Loss Contingencies [Line Items]                            
Litigation settlement amount       $ 4,000 $ 1,900                  
Estimated litigation liability           $ 2,000       $ 2,000        
Litigation settlement expense           $ 3,000                
v3.25.4
Commitments and Contingencies - Schedule of Liabilities Related to Legal Matters (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Loss Contingencies [Line Items]    
Current portion of liabilities for legal matters $ 43,256 $ 31,755
Civil prescription opioid litigation    
Loss Contingencies [Line Items]    
Current portion of liabilities for legal matters 42,271 29,671
Civil prescription opioid litigation (Liabilities for legal matters - long term) 71,819 85,479
Other    
Loss Contingencies [Line Items]    
Current portion of liabilities for legal matters $ 985 $ 2,084
v3.25.4
Stockholders’ (Deficiency) Equity - Additional Information (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
vote
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Nov. 07, 2023
Nov. 06, 2023
Apr. 02, 2021
Jan. 11, 2021
Jan. 31, 2020
Class of Stock [Line Items]                
Preferred stock, shares issued (in shares) | shares 0 0 0          
Tax distribution     $ 56,700,000          
Liability for tax distributions payable to members $ 0 $ 0            
Tax distribution recorded as a reduction to redeemable non-controlling interest 43,848,000 19,804,000 14,199,000          
Amneal Pharmaceuticals, LLC                
Class of Stock [Line Items]                
Ownership by parent (as a percent)       100.00% 50.40%      
Kashiv Specialty Pharmaceuticals, LLC                
Class of Stock [Line Items]                
Voting interest acquired (as a percent)           98.00% 98.00%  
Kashiv Specialty Pharmaceuticals, LLC | Sellers of KSP                
Class of Stock [Line Items]                
Ownership percentage by noncontrolling owners (as a percent)           2.00%    
AvKare and R&S                
Class of Stock [Line Items]                
Voting interest acquired (as a percent)               65.10%
Tax distribution recorded as a reduction to redeemable non-controlling interest (43,800,000) (19,800,000) $ (14,200,000)          
Amounts due to tax distributions related to redeemable non-controlling interests $ 0 $ 0            
AvKare and R&S | Rondo Partners LLC                
Class of Stock [Line Items]                
Ownership percentage by noncontrolling owners (as a percent)               34.90%
Class B common stock                
Class of Stock [Line Items]                
Shares beginning balance (in shares) | shares 0 0            
Class A Common Stock                
Class of Stock [Line Items]                
Number of votes per share | vote 1              
v3.25.4
Stockholders’ (Deficiency) Equity - Schedule of Changes in Accumulated Other Comprehensive [Income (Loss)] by Component (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Stockholders' equity beginning balance $ (109,512) $ 20,011 $ 183,979
Other comprehensive income before reclassification (46,448) (6,956)  
Reclassification of cash flow hedge to earnings, net of tax of $0 1,229 (26,205)  
Stockholders' equity ending balance (71,329) (109,512) 20,011
Reclassification of cash flow hedge, tax 0 0 0
Foreign currency translation adjustment      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Stockholders' equity beginning balance (71,860) (66,072)  
Other comprehensive income before reclassification (18,685) (5,788)  
Reclassification of cash flow hedge to earnings, net of tax of $0 0 0  
Stockholders' equity ending balance (90,545) (71,860) (66,072)
Unrealized gain (loss) on cash flow hedge, net of tax      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Stockholders' equity beginning balance 6,350 33,723  
Other comprehensive income before reclassification (22,423) (1,168)  
Reclassification of cash flow hedge to earnings, net of tax of $0 1,229 (26,205)  
Stockholders' equity ending balance (14,844) 6,350 33,723
Other      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Stockholders' equity beginning balance 0 0  
Other comprehensive income before reclassification (5,340) 0  
Reclassification of cash flow hedge to earnings, net of tax of $0 0 0  
Stockholders' equity ending balance (5,340) 0 0
Accumulated other comprehensive loss      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Stockholders' equity beginning balance (65,510) (32,349) 9,939
Stockholders' equity ending balance $ (110,729) $ (65,510) $ (32,349)
v3.25.4
Stock-Based Compensation - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
2 Months Ended 12 Months Ended
May 09, 2023
May 05, 2020
Apr. 30, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Options, exercises in period, intrinsic value       $ 4.7    
Options granted (in shares)       0 0 0
Compensation cost not yet recognized       $ 57.7    
Compensation cost not yet recognized, period for recognition period       1 year 9 months 18 days    
Stock options            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Award vesting period (in years)       4 years    
Expiration period (in years)       10 years    
MPRSUs | Granted in 2025            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Award vesting period (in years)       3 years    
Awards vesting, percentage       200.00%    
Award exercisable (in shares)       3,937,396    
Shares outstanding and unvested (in shares)       1,952,500    
Granted (in shares)       1,968,698    
MPRSUs | Granted in 2025 | Minimum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Estimated fair value per share (in dollars per share)       $ 8.71    
MPRSUs | Granted in 2025 | Maximum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Estimated fair value per share (in dollars per share)       $ 10.95    
MPRSUs | Granted in 2023            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Award vesting period (in years)       3 years    
Awards vesting, percentage       200.00%    
Award exercisable (in shares)       4,863,042    
Shares outstanding and unvested (in shares)       2,220,894    
Granted (in shares)     2,431,521      
MPRSUs | Granted in 2023 | Minimum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Estimated fair value per share (in dollars per share)       $ 1.81    
MPRSUs | Granted in 2023 | Maximum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Estimated fair value per share (in dollars per share)       $ 2.17    
MPRSUs | Granted in 2024            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Award vesting period (in years)         3 years  
Awards vesting, percentage         200.00%  
Award exercisable (in shares)         5,787,338  
Estimated fair value per share (in dollars per share)         $ 5.21  
Shares outstanding and unvested (in shares)         2,805,585  
Granted (in shares)         2,893,669  
Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Number of additional shares authorized (in shares) 20,000,000 14,000,000        
Shares reserved (in shares) 57,000,000          
Number of shares available for grant (in shares)       21,516,665    
v3.25.4
Stock-Based Compensation - Schedule of Stock Option Activity (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Number of Shares Under Option      
Beginning balance (in shares) 2,019,451 2,416,365 2,648,441
Options exercised (in shares) (712,069) (396,914) (163,824)
Options forfeited (in shares) (53,021)   (68,252)
Ending balance (in shares) 1,254,361 2,019,451 2,416,365
Options exercisable ending balance (in shares) 1,254,361    
Weighted- Average Exercise Price per Share      
Beginning balance (in dollars per share) $ 4.86 $ 4.54 $ 4.38
Options exercised (in dollars per share) 2.75 2.91 2.75
Options forfeited (in dollars per share) 14.50   2.75
Ending balance (in dollars per share) 5.65 $ 4.86 $ 4.54
Options exercisable ending balance (in dollars per share) $ 5.65    
Weighted- Average Remaining Contractual Life, Outstanding (in years) 2 years 10 months 24 days 4 years 5 years
Weighted- Average Remaining Contractual Life, Exercisable (in years) 2 years 10 months 24 days    
Aggregate Intrinsic Value, Outstanding $ 9.3 $ 8.5 $ 6.6
Aggregate Intrinsic Value, Exercisable $ 9.3    
v3.25.4
Stock-Based Compensation - Schedule of Nonvested Restricted Stock Units Activity (Details) - Restricted Stock Units - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Number of Restricted Stock Units      
Non-vested beginning balance (in shares) 17,576,183 17,454,703 17,928,613
Granted (in shares) 5,607,260 7,268,315 7,519,565
Vested (in shares) (6,540,039) (4,325,941) (3,888,602)
Forfeited (in shares) (779,895) (2,820,894) (4,104,873)
Non-vested ending balance (in shares) 15,863,509 17,576,183 17,454,703
Weighted- Average Grant Date Fair Value      
Non-vested beginning balance (in dollars per share) $ 4.32 $ 3.92 $ 4.77
Granted (in dollars per share) 9.43 5.40 1.91
Vested (in dollars per share) 5.02 3.33 4.53
Forfeited (in dollars per share) 5.02 6.12 3.41
Non-vested ending balance (in dollars per share) $ 5.81 $ 4.32 $ 3.92
Weighted- Average Remaining Years 1 year 1 month 6 days 1 year 2 months 12 days 1 year 2 months 12 days
Aggregate Intrinsic Value, Non-vested $ 199.9 $ 139.2 $ 105.4
v3.25.4
Stock-Based Compensation - Schedule of Employee Service Share-based Compensation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]      
Total $ 31,953 $ 27,768 $ 26,822
Cost of goods sold      
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]      
Total 3,791 3,564 3,561
Selling, general and administrative      
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]      
Total 24,863 20,343 18,922
Research and development      
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]      
Total 3,169 3,645 4,339
Restructuring and other charges      
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]      
Total $ 130 $ 216 $ 0
v3.25.4
Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 03, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related Party        
Related Party Transaction [Line Items]        
Receivables   $ 470 $ 484  
Payable   55,485 22,311  
Other long-term liabilities   19,132 50,900  
Kashiv Biosciences LLC | Related Party        
Related Party Transaction [Line Items]        
Receivables   413 447  
Payable   14,980 16,908  
Kashiv Biosciences LLC | Research and Development - Development and Commercialization Agreement - Omaluzimab        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   17,500 20,000 $ 0
Kashiv Biosciences LLC | Cost of goods sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   14,232 16,124 5,114
Kashiv Biosciences LLC | Research and development - Development and commercialization agreement - Pegfilgrastim Auto Injector - milestone        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   3,500 0 0
Kashiv Biosciences LLC | Development and commercialization agreement - Long-acting injectable        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 10,500 0
Kashiv Biosciences LLC | Research and development Development and commercialization agreement - Carfilzomib        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   2,000 0 0
Kashiv Biosciences LLC | Accounts payable and accrued expenses and net revenue        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   (98) (422) (246)
Kashiv Biosciences LLC | Inventory and cost of goods sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   11,970 9,210 1,022
Kashiv Biosciences LLC | Other income, net        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 (3,760) 0
Kashiv Biosciences LLC | Research and Development - Generic Development Supply Agreement - Research and Development Material        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   (502) (681) (2,809)
Kashiv Biosciences LLC | Interest Expense Net - Sale of Subsidiary - Interest Income on Loan Receivable        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 (515) 0
Kashiv Biosciences LLC | Storage agreement, Research and development        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   (189) (223) (107)
Kashiv Biosciences LLC | Parking space lease, Research and development        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   25 100 100
Kashiv Biosciences LLC | Development and commercialization agreement - Ganirelix Acetate and Cetrorelix Acetate, Research and development        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 0 (25)
Kashiv Biosciences LLC | Research and development        
Related Party Transaction [Line Items]        
Amounts of transaction with related party     10,500  
Apace KY, LLC. | Inventory And Cost of Goods Sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   21,094 19,574 15,873
Members - tax receivable agreement | Related Party        
Related Party Transaction [Line Items]        
Payable   38,832 2,985  
Other long-term liabilities   18,656 50,900  
Members - tax receivable agreement | Increase in tax receivable agreement liability        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   6,588 50,680 3,124
AzaTech Pharma LLC | Related Party        
Related Party Transaction [Line Items]        
Receivables   56 21  
AzaTech Pharma LLC | Inventory And Cost of Goods Sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   3,187 11,587 8,746
Kanan, LLC - operating lease | Inventory And Cost of Goods Sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   2,368 2,368 2,540
Sellers Notes - interest | Interest expense, net        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 1,325 2,210
Sutaria Family Realty, LLC - operating lease | Inventory And Cost of Goods Sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   1,320 1,286 1,352
Tracy Properties LLC - operating lease | Related Party        
Related Party Transaction [Line Items]        
Other liabilities   26 0  
Tracy Properties LLC - operating lease | Selling, general and administrative        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   727 609 625
Avtar Investments, LLC | Research and development        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   240 251 321
Alkermes Plc | Related Party        
Related Party Transaction [Line Items]        
Receivables   0 16  
Payable   0 2  
Alkermes Plc | Inventory And Cost of Goods Sold        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   67 229 464
AvPROP, LLC - operating lease | Selling, general and administrative        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   196 184 167
Fosun International Limited - license and supply agreement | Net revenue        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 0 (80)
TPG Capital BD, LLC | Loss on refinancing        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 0 3,000
R&S Solutions - equipment purchase | Selling, general and administrative        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   0 0 102
R&S Solutions - equipment purchase | Property, plant and equipment        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   207 0 0
Ellodi Pharmaceuticals, L.P. | Related Party        
Related Party Transaction [Line Items]        
Amounts of transaction with related party $ 3,000      
Ellodi Pharmaceuticals, L.P. | Research and development        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   6,046 0 0
Land purchase from family members of the Co-Chief Executive Officers | Related Party        
Related Party Transaction [Line Items]        
Other long-term liabilities   476 0  
Land purchase from family members of the Co-Chief Executive Officers | Property, plant and equipment        
Related Party Transaction [Line Items]        
Amounts of transaction with related party   11,289 0 $ 0
Apace Packaging, LLC - packaging agreement | Related Party        
Related Party Transaction [Line Items]        
Receivables   1 0  
Payable   1,353 1,205  
AzaTech Pharma LLC - supply agreement | Related Party        
Related Party Transaction [Line Items]        
Payable   254 1,151  
Avtar Investments, LLC - consulting services | Related Party        
Related Party Transaction [Line Items]        
Payable   $ 40 $ 60  
v3.25.4
Related Party Transactions - Additional Information (Details)
₨ in Millions
1 Months Ended 10 Months Ended 12 Months Ended
Apr. 18, 2025
USD ($)
familymember
facility
Jan. 03, 2025
USD ($)
Dec. 27, 2024
USD ($)
Dec. 27, 2024
INR (₨)
Jul. 01, 2024
USD ($)
Apr. 30, 2024
USD ($)
Apr. 30, 2024
INR (₨)
Nov. 07, 2023
Jan. 11, 2021
USD ($)
Jun. 01, 2020
USD ($)
May 31, 2025
Mar. 31, 2024
USD ($)
candidate
product
Dec. 31, 2022
USD ($)
candidate
Aug. 31, 2020
USD ($)
product
Jul. 31, 2019
USD ($)
Nov. 06, 2023
Dec. 31, 2025
USD ($)
building
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2021
USD ($)
product
Dec. 31, 2018
Dec. 31, 2017
USD ($)
product
May 07, 2025
USD ($)
May 01, 2025
candidate
Apr. 23, 2025
USD ($)
Apr. 30, 2024
INR (₨)
Mar. 01, 2024
USD ($)
Aug. 11, 2023
USD ($)
product
Aug. 10, 2023
product
Aug. 12, 2021
product
Apr. 02, 2021
Jan. 31, 2020
Jun. 06, 2019
USD ($)
product
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement renew for successive term (in years)         3 years                                                        
Number of additional in-development products | product                       2                                          
Number of generic product candidates | candidate                         4                     2                  
Number of generic product candidates | candidate                       3                                          
Annual lease cost                                 $ 27,760,000 $ 25,554,000 $ 26,289,000                            
Tax receivable agreement, payment ratio                                         1                        
Percentage of tax receivable agreement paid to other holders of Amneal common units               75.00%               85.00%         75.00%                        
Lease renewal term (in years)                                                 10 years                
Lessee, operating lease, term of contract (in years)                                 7 years           7 years                    
Operating lease, aggregate payments due                                             $ 12,400,000   $ 11,600,000                
Tax distribution recorded as a reduction to redeemable non-controlling interest                                 $ 43,848,000 19,804,000 14,199,000                            
Sellers Notes - interest | Notes Payable, Other Payables                                                                  
Related Party Transaction [Line Items]                                                                  
Prepayment of outstanding principal                                 44,200,000 44,200,000                              
Debt instrument, periodic payment, interest                                 $ 10,000,000.0 10,000,000.0                              
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Subsidiary In India                                                                  
Related Party Transaction [Line Items]                                                                  
Consideration on sale of subsidiary           $ 12,200,000                                       ₨ 1,000.0              
Proceeds from divestiture of businesses           5,000,000.0 ₨ 416.2                                                    
Assumption of loan payable     $ 7,000,000.0 ₨ 598.6   $ 7,200,000 ₨ 598.6                                                    
Loan payable, interest (as a percent)           11.00%                                       11.00%              
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Subsidiary In India | Generics Segment [Member]                                                                  
Related Party Transaction [Line Items]                                                                  
Recognised pre-tax gain                                   3,800,000                              
Industrial Real Estate Holdings NY, LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Lease renewal term (in years)                   5 years                                              
Affiliated Entity | Kanan, LLC - operating lease                                                                  
Related Party Transaction [Line Items]                                                                  
Number of buildings | building                                 2                                
Affiliated Entity | Subsidiary of Fosun International Limited                                                                  
Related Party Transaction [Line Items]                                                                  
Number of products in agreement | product                                                           2      
Affiliated Entity | TPG Capital BD, LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                                 $ 3,000,000.0                                
Executive Officer                                                                  
Related Party Transaction [Line Items]                                                                  
Number of family members | familymember 2                                                                
Number of new greenfield manufacturing facilities | facility 2                                                                
Payments to acquire land $ 11,300,000                                                                
Payment for acquisition of land 10,800,000                                                                
Payment for acquisition of land, deferred $ 500,000                                                                
Deferred payments period (in years) 3 years                                                                
Related Party | Ellodi Pharmaceuticals, L.P. - securities purchase and license and collaboration agreements                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party   $ 3,000,000.0                                                              
Estimate funding commitment                                 3,000,000.0                                
Related Party | R&S Solutions - equipment purchase                                                                  
Related Party Transaction [Line Items]                                                                  
Related party transaction, purchases from related party                                 200,000                                
Research and development | Ellodi Pharmaceuticals, L.P. - securities purchase and license and collaboration agreements                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                                 6,046,000 0 0                            
Research and development | Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                                   10,500,000                              
Annual Rental Cost | Affiliated Entity | Kanan, LLC - operating lease                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                                 $ 2,000,000.0                                
Rent Renewal Fee | Industrial Real Estate Holdings NY, LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                   $ 100,000                                              
Rent Expense | Industrial Real Estate Holdings NY, LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                   $ 100,000                                              
Annual rent increase (as a percent)                   3.00%                                              
Non-Refundable Fee, Net of Tax | Affiliated Entity | Fosun International Limited - license and supply agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                             $ 1,000,000.0                                    
Non-Refundable Fee, Net of Tax | Affiliated Entity | Subsidiary of Fosun International Limited                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                                       $ 200,000                          
Fee Due Upon First Commercial Sale Of Products | Affiliated Entity | Fosun International Limited - license and supply agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Additional amount due from related parties upon sale of each product                                                                 $ 300,000
Additional amount due from related parties upon sale of each product, number of products | product                                                                 8
Fee Due Upon First Commercial Sale Of Products | Affiliated Entity | Subsidiary of Fosun International Limited                                                                  
Related Party Transaction [Line Items]                                                                  
Number of products in agreement | product                                       2                          
Additional amount due from related parties upon sale of each product                                       $ 100,000                          
Regulatory Approval | Research and development | Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                                   500,000                              
Regulatory Milestones | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                   $ 10,000,000.0                              
Omalizumab Exclusive License And Commercialization Agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement term (in years)         10 years                                                        
License supply agreement, potential future milestone payments         $ 75,000,000.0                                                        
Collaborative arrangement aggregate sales-based milestone payment         $ 20,000,000.0                                                        
Collaborative arrangement, profit share (as a percent)         45.00%                                                        
Omalizumab Exclusive License And Commercialization Agreement | Development Milestones                                                                  
Related Party Transaction [Line Items]                                                                  
License supply agreement, potential future milestone payments         $ 32,500,000                                                        
Omalizumab Exclusive License And Commercialization Agreement | Regulatory Approval                                                                  
Related Party Transaction [Line Items]                                                                  
License supply agreement, potential future milestone payments         22,500,000                                                        
Kashiv Bio Sciences License And Commercialization Agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement term (in years)                     10 years           10 years         10 years                      
Collaborative arrangement upfront payment                                 $ 2,000,000.0                                
Collaborative arrangement aggregate sales-based milestone payment                       $ 37,500,000                                          
Collaborative arrangement, profit share (as a percent)                       50.00%                                          
Number of products in agreement | product                                           2                      
Kashiv Bio Sciences License And Commercialization Agreement | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Amounts of transaction with related party                         $ 2,400,000                                        
Ownership interest (as a percent)                                 50.00% 50.00%                              
Kashiv Bio Sciences License And Commercialization Agreement | Accounts Payable and Accrued Expenses | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Deferred Revenue                                 $ (100,000) $ (400,000)                              
Kashiv Bio Sciences License And Commercialization Agreement | Development Milestones                                                                  
Related Party Transaction [Line Items]                                                                  
License supply agreement, potential future milestone payments                                                     $ 7,000,000.0            
Kashiv Bio Sciences License And Commercialization Agreement | Development Milestones | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                 18,000,000.0 10,000,000.0                              
Kashiv Bio Sciences License And Commercialization Agreement | Regulatory Approval                                                                  
Related Party Transaction [Line Items]                                                                  
License supply agreement, potential future milestone payments                                                     $ 7,500,000            
Collaborative arrangement maximum contingent payments amount                                           $ 22,500,000                      
Kashiv Bio Sciences License And Commercialization Agreement | Regulatory Approval | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                   10,000,000.0                              
Kashiv Bio Sciences License And Commercialization Agreement | Successful Delivery Of Commercial Launch Inventory                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                           43,000,000.0                      
Kashiv Bio Sciences License And Commercialization Agreement | Number Of Competitors For Launch Of One Product | Maximum                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                           50,000,000.0                      
Kashiv Bio Sciences License And Commercialization Agreement | Achievement Of Cumulative Net Sales | Maximum                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                           67,500,000                      
Kashiv Bio Sciences License And Commercialization Agreement | Achievement Of Cumulative Net Sales | Minimum                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                           15,000,000.0                      
Kashiv Bio Sciences License And Commercialization Agreement | Initial Commercial Launch Milestones | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                   10,000,000.0                              
Kashiv Bio Sciences License And Commercialization Agreement | Achievement Of Annual Commercial Milestone | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                                 5,000,000.0 5,000,000.0                              
Ganirelix Acetate and Cetrorelix acetate | R&D Reimbursement | Affiliated Entity | Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement upfront payment                           $ 1,100,000                                      
Number of products in agreement | product                           2                                      
Ganirelix Acetate and Cetrorelix acetate | Development Milestones | R&D Reimbursement | Affiliated Entity | Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                           $ 2,100,000                                      
Ganirelix Acetate and Cetrorelix acetate | Regulatory Approval | R&D Reimbursement | Affiliated Entity | Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                           300,000                                      
Ganirelix Acetate and Cetrorelix acetate | Development Fees | R&D Reimbursement | Affiliated Entity | Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement maximum contingent payments amount                           $ 2,600,000                                      
Kashiv Specialty Pharmaceuticals, LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Voting interest acquired (as a percent)                 98.00%                                           98.00%    
Kashiv Biosciences LLC                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement upfront payment                       $ 14,500,000         3,500,000         $ 183,000,000.0                      
Annual lease cost                 $ 100,000                                                
Kashiv Biosciences LLC | Maximum | R&D Reimbursement | Affiliated Entity                                                                  
Related Party Transaction [Line Items]                                                                  
License supply agreement, potential future milestone payments                                 23,000,000.0 25,000,000.0                              
Kashiv Biosciences LLC | Omalizumab Exclusive License And Commercialization Agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement upfront payment         $ 10,000,000.0                                                        
Kashiv Biosciences LLC | Kashiv Bio Sciences License And Commercialization Agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement upfront payment                                   10,000,000.0                              
Kashiv Biosciences LLC | Kashiv Bio Sciences License And Commercialization Agreement | Development Milestones                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangements expense                                 17,500,000                                
Kashiv Biosciences LLC | Kashiv Bio Sciences License And Commercialization Agreement | First Developmental Milestone                                                                  
Related Party Transaction [Line Items]                                                                  
Collaborative arrangement upfront payment                                   10,000,000.0                              
AvKare and R&S                                                                  
Related Party Transaction [Line Items]                                                                  
Voting interest acquired (as a percent)                                                               65.10%  
Tax distribution recorded as a reduction to redeemable non-controlling interest                                 (43,800,000) (19,800,000) $ (14,200,000)                            
Amounts due to tax distributions related to redeemable non-controlling interests                                 $ 0 $ 0                              
Fosun International Limited - license and supply agreement                                                                  
Related Party Transaction [Line Items]                                                                  
Number of products in agreement | product                                                       10 8        
First commercial sales milestone                                                       $ 300,000          
v3.25.4
Employee Benefit Plans (Details) - USD ($)
1 Months Ended 12 Months Ended
Jan. 31, 2019
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Retirement Benefits [Abstract]        
Contributions to defined contribution plan   $ 11,300,000 $ 9,200,000 $ 9,900,000
Deferred compensation plan, employer contributions $ 0      
v3.25.4
Segment Information - Additional Information (Details)
12 Months Ended
Dec. 31, 2025
segment
product
Segment Reporting [Abstract]  
Number of reportable segments | segment 3
Number of product families | product 280
v3.25.4
Segment Information - Schedules of Segment Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Net revenue $ 3,018,760 $ 2,793,957 $ 2,393,607
Cost of goods sold 1,905,452 1,773,519 1,573,042
Gross profit 1,113,308 1,020,438 820,565
Selling, general and administrative 526,827 476,436 429,675
Research and development 186,175 190,714 163,950
Intellectual property legal development expenses 7,632 5,845 3,828
In-process research and development impairment charges 0 0 30,800
Restructuring and other charges 4,208 2,355 1,749
(Credit) charges related to legal matters, net (390) 96,692 1,824
Other operating income (5,240) (930) (15,635)
Operating income 394,096 249,326 204,374
Specialty      
Segment Reporting Information [Line Items]      
Net revenue 528,508 445,749 390,457
AvKARE      
Segment Reporting Information [Line Items]      
Net revenue 744,728 662,945 531,749
Operating Segments | Affordable Medicines      
Segment Reporting Information [Line Items]      
Net revenue 1,745,524 1,685,263 1,471,401
Cost of goods sold 1,061,600 1,011,363 913,869
Gross profit 683,924 673,900 557,532
Selling, general and administrative 142,383 129,578 119,912
Research and development 156,013 171,771 132,233
Intellectual property legal development expenses 7,389 5,685 3,708
In-process research and development impairment charges     26,500
Restructuring and other charges 2,971 70 211
(Credit) charges related to legal matters, net (390) 96,692 (64)
Other operating income (5,240) 0 (1,138)
Operating income 380,798 270,104 276,170
Operating Segments | Specialty      
Segment Reporting Information [Line Items]      
Net revenue 528,508 445,749 390,457
Cost of goods sold 245,915 202,821 214,277
Gross profit 282,593 242,928 176,180
Selling, general and administrative 135,715 109,658 88,137
Research and development 30,162 18,943 31,717
Intellectual property legal development expenses 243 160 120
In-process research and development impairment charges     4,300
Restructuring and other charges 471 1,517 1,105
(Credit) charges related to legal matters, net 0 0 0
Other operating income 0 (930) (14,497)
Operating income 116,002 113,580 65,298
Operating Segments | AvKARE      
Segment Reporting Information [Line Items]      
Net revenue 744,728 662,945 531,749
Cost of goods sold 597,937 559,335 444,896
Gross profit 146,791 103,610 86,853
Selling, general and administrative 63,176 60,709 55,341
Research and development 0 0 0
Intellectual property legal development expenses 0 0 0
In-process research and development impairment charges     0
Restructuring and other charges 0 0 0
(Credit) charges related to legal matters, net 0 0 0
Other operating income 0 0 0
Operating income 83,615 42,901 31,512
Corporate and Other      
Segment Reporting Information [Line Items]      
Net revenue 0 0 0
Cost of goods sold 0 0 0
Gross profit 0 0 0
Selling, general and administrative 185,553 176,491 166,285
Research and development 0 0 0
Intellectual property legal development expenses 0 0 0
In-process research and development impairment charges     0
Restructuring and other charges 766 768 433
(Credit) charges related to legal matters, net 0 0 1,888
Other operating income 0 0 0
Operating income $ (186,319) $ (177,259) $ (168,606)
v3.25.4
Segment Information - Schedule of Selling, General and Administrative Expenses on a Departmental Basis (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Total $ 526,827 $ 476,436 $ 429,675
Selling, general and administrative | Specialty      
Segment Reporting Information [Line Items]      
Employee compensation and benefits 43,711 34,908 36,352
Product marketing 42,725 44,179 27,431
Commercial operations and salesforce 44,295 25,567 20,748
Other 4,984 5,004 3,606
Total $ 135,715 $ 109,658 $ 88,137
v3.25.4
Segment Information - Schedule of Research and Development Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Total research and development expense $ 186,175 $ 190,714 $ 163,950
Affordable Medicines      
Segment Reporting Information [Line Items]      
Deferred income and reimbursable research and development services 4,100 4,900 1,400
Research and development | Affordable Medicines      
Segment Reporting Information [Line Items]      
Employee compensation and benefits 54,374 46,551 47,185
Materials and supplies 31,573 40,585 21,382
Product development and studies 3,454 3,707 8,434
Regulatory fees 5,981 5,439 8,913
Milestones 24,975 38,475 8,425
Facilities costs 6,833 6,714 7,485
Other 28,823 30,300 30,409
Total research and development expense 156,013 171,771 132,233
Research and development | Specialty      
Segment Reporting Information [Line Items]      
Employee compensation and benefits 5,111 7,863 10,120
Materials and supplies 2,997 1,221 5,107
Product development and studies 8,515 1,408 2,967
Regulatory fees 0 0 2,024
Milestones 6,000 0 0
Facilities costs 1,957 5,858 5,655
Other 5,582 2,593 5,844
Total research and development expense $ 30,162 $ 18,943 $ 31,717
v3.25.4
Segment Information - Schedule of Long-Lived Assets, by Geographical Areas (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets $ 550,326 $ 523,693
United States    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets 313,506 310,702
India    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets 176,673 159,650
Ireland    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets $ 60,147 $ 53,341
v3.25.4
Subsequent Events (Details) - Subsequent Event - USD ($)
$ in Millions
Feb. 26, 2026
Feb. 02, 2026
Jan. 23, 2026
Civil Prescription Opioids Settlement Agreement      
Subsequent Event [Line Items]      
Payments for legal settlements $ 12.1   $ 23.8
Term Loan Due 2032 | Senior Secured Credit Facility      
Subsequent Event [Line Items]      
Basis spread on variable rate (as a percent)   0.50%  
Term Loan Due 2032 | Senior Secured Credit Facility | SOFR      
Subsequent Event [Line Items]      
Basis spread on variable rate (as a percent)   3.00%  
Term Loan Due 2032 | Senior Secured Credit Facility | ABR      
Subsequent Event [Line Items]      
Basis spread on variable rate (as a percent)   2.00%